26-000321.pdf

Orva Bontrager, Petitioner V Township Of Assyria, Respondent · 26-000321-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 

Orva Bontrager, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, SMALL CLAIMS DIVISION 

 

 

v 

 

MTT Docket No. 26-000321 

 

Assyria Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. Petitioner is appealing the true cash and taxable value for Parcel 

No. 08-01-030-004-00, and the petition indicates that the property is classified as 

residential. Although the petition states that Respondent’s assessor received 

Petitioner’s March Board of Review (BOR) petition, the assessor mistakenly submitted 

the protest to the wrong township, resulting in Petitioner not presenting the assessment 

protest to the proper BOR, as required by MCL 205.735a. As such, and inasmuch as 

the Tribunal has no equitable power to waive or otherwise disregard statutory filing 

requirements and deadlines, it has no authority to hear the appeal or grant the relief 

requested.1 

 

The Tribunal acknowledges Petitioner’s allegation that the assessor misdirected the 

protest to the wrong township and Respondent’s confirmation that this occurred. 

Petitioner’s contention of improper notice and procedure, if actionable, would require a 

determination by an applicable authority that the purported error resulted in a due 

process violation. As explained above, the Tribunal lacks any equitable authority to 

consider a potential due-process violation. Jurisdiction as a result of a failure of a unit 

of government to comply with a statutory obligation, if there was any, may be vested 

upon the Tribunal by a judicial body only as a matter of equity. Lacking jurisdiction, the 

only appropriate action is dismissal. Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

1 Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025).

MTT Docket No. 26-000321 

Page 2 of 2 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: April 2, 2026 

 

 

 

 

 

By: /s/ Patricia L. Halm 

kac/jc 

 

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

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