25-002365 Deny Stip.pdf
Wade A Miller, Petitioner Vs. Township Of Napoleon, Respondent · 25-002365-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 Wade A Miller, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002365 Napoleon Township, Presiding Judge Respondent. Jason C. Grinnell ORDER SETTING ASIDE DEFAULT OF PETITIONER ORDER DENYING JOINT STIPULATION FOR ENTRY OF CONSENT JUDGMENT The docket reflects Petitioner was held in default on July 17, 2025, for failing to serve all of the parties-in-interest with its petition as required by TTR 227(6). On July 30, 2025, Petitioner filed a proof of service showing all parties were properly served with the petition, and therefore the Tribunal finds good cause to set aside the default entered against Petitioner. On August 11, 2025, Respondent filed a Joint Stipulation for Entry of Consent Judgment (the stipulation). The Tribunal has reviewed the stipulation and finds denial is appropriate because TTR 253 requires Respondent to file an answer prior to entry of a consent judgment. Accordingly, the parties’ joint stipulation must be denied. Therefore, IT IS ORDERED that the July 17, 2025 default entered against Petitioner is SET ASIDE. IT IS FURTHER ORDERED that the parties’ Joint Stipulation for Entry of Consent Judgment is DENIED. IT IS FURTHER ORDERED that Respondent must file an answer as required by TTR 253, prior to the entry of any future consent judgment. IT IS FURTHER ORDERED that because the Stipulation for Entry of Consent Judgment is no longer pending before the Tribunal, a new stipulation is required for any future settlement. However, if the new stipulation is filed within 14 days of the issuance of this order, and Respondent cures the defect outlined above, no additional filing fee is required. By _______________________________ Entered: August 12, 2025 jcg
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MTT Docket No. 25-002365 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