25-003208_ext def.pdf
Eusebio Cabanas-Martinez, Petitioner V City Of Detroit, Respondent · 25-003208-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 Eusebio Cabanas-Martinez, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003208 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT On October 3, 2025, Petitioner responded to the Tribunal’s September 2, 2025 Order of Default by filing a letter explaining the parcels at issue and where they are located, and a multiple parcel attachment form. Petitioner also submitted a payment of $25.00. The Tribunal has considered the response and the case file and finds that Petitioner was held in default and required to complete the following to cure the default: (1) submit an amended petition, including a completed Section 7; (2) submit the multi-parcel attachment form; (3) submit the notices giving rise to the appeal, and (4) submit the required petition filing fee, if necessary.1 Petitioner responded to the Order of Default, albeit untimely. However, their attempt to cure is incomplete. Petitioner did not fully fill out the multi-parcel attachment form, did not submit the notices giving rise to the appeal, and did not pay the petition filing fee, as only $25 was paid. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this order.2 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) resubmit a completed multi-parcel attachment form; (2) submit the notices giving rise to the appeal (the Board of Review decisions), (3) submit the required petition filing fee, (4) file a Motion to Set Aside Default, (5) pay the $25.00 fee required for the filing of the motion, and (6) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of this order.3 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 “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
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MTT Docket No. 25-003208 Page 2 of 2 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.4 Entered: November 18, 2025 By _____________________________ sw/sb 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 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). 4 See also MCL 205.732.