24-001155 MTA grant and Sever.pdf
Sams Real Estate Business Trust, Petitioner Vs. City Of Battle Creek, Respondent · 25-002394-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 Sams Real Estate Business Trust, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-001155 & 25-002394 City Of Battle Creek, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONER’S MOTION TO AMEND ORDER SEVERING 2025 TAX YEAR AND ASSIGNING IT DOCKET NUMBER 25-002394 On May 14, 2025, Petitioner filed a motion requesting that the Tribunal permit it to amend the petition filed in this case to include the 2025 tax year. On June 4, 2025, Respondent filed a response to the motion. In the response, Respondent states that valuation disclosures and prehearing statements are due on August 4, 2025, leaving an insufficient amount of time for Respondent to “conduct discovery or prepare a valuation disclosure relevant to the 2025 tax year. . . .” Respondent therefore requests that if the motion is granted, the 2025 tax year be severed from this appeal and assigned its own docket number. The Tribunal has considered the motion, the response, and case file and finds that Petitioner timely filed its Motion to Amend, included the necessary information and filing fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 205.735a. Due to the stage in which this case is at, however, and in the interest of judicial efficiency, the 2025 tax year shall be severed from this case and assigned to a new docket number. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2025 tax year is SEVERED and ASSIGNED to Docket No. 25-002394. IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2025 tax year within 21 days of entry of this order.1 The petition shall note the docket number 1 See TTR 233.
Page 2
MTT Docket No. 24-001155 & 25-002394 Page 2 of 2 assigned by the Tribunal for the 2025 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2025 docket number as a “Severed Petition.”2 IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt of the petition for the 2025 tax year. Failure to comply with this order may result in dismissal of the appeal for the 2025 tax year.3 Entered: June 12, 2025 By _____________________________ kac/jcr 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 2 Alternatively, the petition may be downloaded from the Tribunal’s website at www.michigan.gov/taxtrib and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 3 See TTR 237.