25-003046 Exd Def PD.pdf
Meredith Ellen Krupic, Petitioner V Township Of Milford, Respondent · 25-003046-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LANSING MARLON I. BROWN, DPA DIRECTOR MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760 PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906 Meredith Ellen Krupic, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003046 Milford Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER OF PARTIAL DISMISSAL The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on September 26, 2025, because Petitioner failed to file a copy of the notice giving rise to the appeal, i.e. March Board of Review (BOR) Results.1 Petitioner was required to cure the default by obtaining a copy of those results from Respondent and submit them to the Tribunal within 14 days.2 Petitioner has had ample time to comply, yet has failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.3 Further, the Tribunal finds that Petitioner is appealing assessments for the 2024 and 2025 tax year, and the Tribunal has no authority over the assessment for the 2024 tax year under MCL 205.735a, as the petition was not timely filed. Further, the Tribunal has no authority over that assessment, as the facts alleged do not establish that the assessment was the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”). Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 1 The order further stated, “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 A list of Tribunal rules can be found online, here. 3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).
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MTT Docket No. 25-003046 Page 2 of 2 default: (1) file a copy of the March BOR results, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.4 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.5 IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year only. Entered: October 22, 2025 By _____________________________ kac PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties or their attorneys or authorized representatives, if any, utilizing either the mailing or email addresses on file, as provided by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 4 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5). 5 See also MCL 205.732.