24-003977 Dismissal.pdf
Robert K Haag, Petitioner V Township Of Fair Haven, Respondent · 24-003977-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 Robert K Haag, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003977 Fairhaven Township, Presiding Judge Respondent. Patricia L. Halm ORDER SETTING ASIDE RESPONDENT’S DEFAULT ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that Respondent was held in default on September 19, 2025, because it did not submit a copy of the resolution confirming the special assessment roll, as required by TTR 281. Respondent filed a response to the Order of Default on September 22, 2025, and the default has been timely cured. Further, the Tribunal finds that it has no authority over Petitioner’s appeal. The pleadings and accompanying documentation indicate that Petitioner is appealing Respondent’s mosquito abatement special assessment. While Petitioner protested the assessment at the hearing held for the purpose of confirming the special assessment roll, as required by MCL 205.735a, the roll was not confirmed at this meeting as it was contingent on elector approval. Documentation submitted by Respondent in response to the Order of Default indicates that the special assessment roll was not confirmed until May 6, 2025, following approval by the electors. As a result, the appeal is untimely pursuant to MCL 41.726, which states that “after the confirmation of the special assessment roll, all assessments on that assessment roll shall be final and conclusive unless an action contesting an assessment is filed in a court of competent jurisdiction within 30 days after the date of confirmation.”1 This appeal was filed on September 20, 2024, and thus, was filed prematurely. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a statutory requirement or filing deadline, it has no authority to grant Petitioner the relief requested.2 Therefore, IT IS ORDERED that Respondent’s default is SET ASIDE. 1 Id. (Emphasis added.) 2 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).
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MTT Docket No. 24-003977 Page 2 of 2 IT IS FURTHER ORDERED that the case is DISMISSED. This order resolves all pending claims in this matter and closes this case. 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. 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: October 20, 2025 By _____________________________ cs/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