25-003043_Recon deny.pdf

Jerome Morgan, Petitioner V City Of Detroit, Respondent · 25-003043-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 

Jerome Morgan, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003043 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING RESPONDENT’S MOTION FOR RECONSIDERATION 

 

On February 10, 2026, Respondent filed a motion requesting that the Tribunal 

reconsider the Order for Default Hearing1 entered in the above-captioned case on 

January 9, 2026. In the motion, Respondent states that it did not receive the notice in a 

timely manner as it was sent to Wayne County before being sent to the City of Detroit. 

 

The Tribunal has considered the motion and the case file and finds that it “may order a 

rehearing or reconsideration of any decision or order upon its own initiative or motion 

filed within 21 days after the entry of the decision or order sought to be reheard or 

reconsidered.”2 Respondent’s Motion for Reconsideration was filed beyond this 21-day 

deadline, and as a result, is not properly pending before the Tribunal.3 Therefore, 

 

IT IS ORDERED that Respondent’s Motion for Reconsideration is DENIED. 

 

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

course.4 

 

 

 

 

 

 

By 

 

Entered: February 24, 2026 

smm 

 

 

 

 

 

 

1 Although Respondent filed a Motion to Set Aside Default, Respondent’s filing was construed as a Motion 

for Reconsideration. 

2 TTR 261(1). 

3 See also Pars Ice Cream Co, Inc v Dep’t of Treasury, unpublished per curiam opinion of the Court of 

Appeals, issued August 14, 2012 (Docket No. 305148). 

4 A “default hearing" is “a hearing at which the defaulted party is precluded from presenting any testimony, 

offering any evidence and examining the other party's witnesses.” TTR 203(e).

MTT Docket No. 25-003043 

Page 2 of 2 

 

 

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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