24-003589 mtn recon 2nd req.pdf
Judy L Gentner, Petitioner V Township Of Burtchville, Respondent · 24-003589-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 November 4, 2025 Judy L Gentner tjgentner@comcast.net Re: MTT Docket No. 24-003589 Dear Ms. Gentner: The Michigan Tax Tribunal has received your second Motion for Reconsideration, filed on October 24, 2025, requesting reconsideration of the Final Opinion and Judgement issued on August 25, 2025. TTR 261(1) provides that a motion for reconsideration of any decision or order may be “filed within 21 days of the entry of the decision or order sought to be reheard or reconsidered.” Your motion is precluded because the Tribunal’s rule does not provide for the filing of multiple motions for reconsideration. Additionally, the Tribunal’s rule regarding reconsideration mirrors the applicable Michigan Court Rule, MCR 2.119(F), and the Michigan Court of Appeals has, likewise, held that the court rule does not provide for the filing of multiple motions for reconsideration.1 As such, your only recourse is to appeal the Tribunal’s decision to the Michigan Court of Appeals. If you have any questions regarding this or any other Tribunal matter, please contact me at the Tribunal. Respectfully, Samantha Maria Snow Welton Chief Clerk 1 See Kecskes v Paramount Newport Corp, unpublished per curiam opinion of the Court of Appeals, issued February 16, 2001 (Docket No. 214844).