24-003369 Vacate Default.pdf
Lawton Ave Holdings, Petitioner Vs. City Of Detroit, Respondent · 24-003369-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
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 Lawton Ave Holdings, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-003369 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER VACATING FEBRUARY 5, 2025 ORDER OF DISMISSAL ORDER VACATING OCTOBER 1, 2024 ORDER EXTENDING PETITIONER’S DEFAULT ORDER HOLDING PETITIONER IN DEFAULT ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in this case and finds that on September 5, 2024, Petitioner was held in default because Petitioner filed an incomplete petition and failed to file the required filing fee. On October 1, 2024, the Tribunal issued an order extending the default, allowing Petitioner an additional 14 days to file a response. On February 5, 2025, the Tribunal entered an Order of Dismissal. Upon further investigation, the Tribunal has found that it erred in the entry of these Orders. The case did not have the correct email address listed on the docket, thus preventing Petitioner from being properly notified of the default. Also, Petitioner has failed to file proof evidencing service of the petition1. The Tribunal finds it is, therefore, appropriate to vacate the October 1, 2024 and February 5, 2025 Orders. The Tribunal finds it necessary to reissue the September 5, 2024 Order of Default. Specifically, Petitioner failed to properly complete the petition2, has failed to pay the required fee for the filing of the petition3, and has failed to file proof evidencing service of the petition. As such, the appeal is not properly pending4. Petitioner must file an amended petition, pay the filing fee required for the filing of the petition, and file proof of serving the petition on the six parties in interest within 14 days of the entry of this Order. The petition shall note the docket number assigned by the Tribunal. Tribunal rules and information on Entire Tribunal petitions and filing fees can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. 1 See TTR 221 2 See TTR 227 3 See TTR 217 4 See TTR 219
Page 2
MTT Docket No. 24-003369 Page 2 of 3 Further, the Tribunal has found that Petitioner is appealing assessments for future tax years. The Tribunal has no authority to consider assessments until they have been established by the March Board of Review and assessments for future tax years have not yet been established. Therefore, IT IS ORDERED that the February 5, 2025 Order of Dismissal is VACATED. IT IS FURTHER ORDERED that the October 1, 2024 Order Extending Petitioner’s Default is VACATED. IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. IT IS FURTHER ORDERED that the Petitioner shall cure the default, as indicated above, within 14 days of the entry of this Order. A filing fee calculator can be found on our website at www.michigan.gov/taxtrib. Unfortunately, the payment may not be made via e-filing. IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2024 tax year only.5 Failure to comply with this Order will result in Petitioner being required to file a motion to set aside the default with the appropriate motion filing fee. 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. 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. 5 Pursuant to MCL 205.737(5), Petitioner may file a Motion to Amend to add subsequent tax years to the petition. See also TTR 221(1).
Page 3
MTT Docket No. 24-003369 Page 3 of 3 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: February 5, 2025 By _____________________________ kac/bw 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