26-000405 Extend Default (response).pdf
Brady Town Petitioner V Township Of Handy Respondent · 26-000405-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 Brady Town, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000405 Handy Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT ORDER OF PARTIAL DISMISSAL On July 11, 2026, Respondent filed an answer in response to the Tribunal’s June 30, 2026 Order of Default. The Tribunal has considered the response and the case file and finds that Respondent was held in default because Respondent failed to file an answer.1 Although Respondent timely responded to the Order of Default, their attempt to cure is incomplete because Respondent failed to complete section 2 of the answer form. Though the Tribunal finds an extension of time to cure the default appropriate, Respondent’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify the scheduling of a default hearing for failure to timely comply with this order.2 Furthermore, the Tribunal finds that Petitioner is appealing an assessment for the 2025 tax year and the Tribunal has no authority over that assessment under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also 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”).4 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 Respondent to cure the default is EXTENDED. 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 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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MTT Docket No. 26-000405 Page 2 of 2 IT IS FURTHER ORDERED that Respondent must complete the following to cure the default: (1) file a completed amended answer, (2) file a Motion to Set Aside Default, and (3) file proof the motion was served on Petitioner. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.5 Failure to comply with this order may result in the scheduling of a default hearing, as provided by TTR 237.6 IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year only. Entered: September 4, 2026 By: /s/ Patricia L. Halm 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 5 “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). 6 See also MCL 205.732.