24-004053 Extend Default- Corrected Order.pdf
Daniel Zuckerbrod, Petitioner Vs. City Of Southfield, Respondent · 24-004053-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 Daniel Zuckerbrod, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-004053 City Of Southfield, Presiding Judge Respondent. Patricia L. Halm ORDER VACATING ORDER SETTING ASIDE PETITIONER’S DEFAULT ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT On April 18, 2025, Petitioner filed a Proof of Service Petition in response to the Tribunal’s April 4, 2025 Order of Default. The Tribunal has considered the response and the case file and finds that Petitioner was held in default because Petitioner failed to provide proof evidencing of the service of the petition.1 On April 18, 2025, Petitioner filed a Proof of Service. The Tribunal issued an Order Setting Aside Default on May 27, 2025, however the Tribunal erred in the entry of this order as the Proof of Service only indicated service of the petition on the Respondent. Although Petitioner timely responded to the Order of Default, their attempt to cure is incomplete because Petitioner failed to serve the petition on the required six parties in interest, the Assessor, City Clerk or Township Supervisor, County Equalization Director, County Clerk, Secretary of the local school board, and the State Treasurer. Proof of Service Petition forms are available on the Tribunal’s website at www.michigan.gov/taxtrib. 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 the dismissal of the case for failure to timely comply with this order.2 Therefore, IT IS ORDERED that the Order Setting Aside Petitioner’s Default is VACATED. IT IS FURTHER 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) file a Proof of Service Petition form, (2) serve the petition, in the manner that is indicated on the form, to all six parties in interest, (3) file a Motion to Set Aside Default, (4) pay the $50.00 fee required for the filing of the motion, and (4) file proof the 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).
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MTT Docket No. 24-004053 Page 2 of 2 motion and Proof of Service Petition form were served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.4 Entered: May 27, 2025 By _____________________________ kac 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 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 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.