25-001720 Deny Stip.pdf

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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 

Eric Nemeth, 

MICHIGAN TAX TRIBUNAL 

Paula Nemeth, 

SMALL CLAIMS DIVISION 

 

Petitioners, 

 

 

v 

 

MTT Docket No. 25-001720 

 

Covert Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT 

 

The Tribunal has reviewed the case file and the stipulation, filed on February 10, 2026, 

and finds that the parties failed to list the entire parcel numbers in Section 2 of the 

Property Stipulation, Multiple Parcel Form. Specifically, because the entire parcel 

numbers are not listed, it appears as though the parties are stipulating to Parcel Nos. 

028-10 and 026-10, which are not under appeal in this case. Therefore, 

 

IT IS ORDERED that the Joint Stipulation for Entry of Consent Judgment is DENIED. 

 

IT IS FURTHER ORDERED that a hearing in this case shall be scheduled in the normal 

course. 

 

IT IS FURTHER ORDERED that because this Stipulation for Entry of Consent 

Judgment is no longer pending before the Tribunal, a new stipulation is required for any 

future settlement. However, if the new stipulation is filed within 14 days of the issuance 

of this order, no additional filing fee is required. 

 

 

 

 

 

 

 

 

 

By _____________________________ 

Entered: February 11, 2026 

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