25-003626.pdf

D Andrew Spalding, Petitioner V Township Of Porter, Respondent · 25-003626-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 

D Andrew Spalding, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003626 

 

Porter Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it entered an order 

holding Petitioner in default on October 23, 2025, because Petitioner failed to complete 

section 7 of the petition and failed to include a copy of the notice giving rise to the 

appeal, i.e. Board of Review (BOR) decision.1 Petitioner was required to cure the 

default by filing an amended petition and obtaining a copy of the BOR decision from 

Respondent and filing a copy of that decision with the Tribunal within 14 days.2 

Petitioner has had ample time to comply, yet has failed to respond or submit the 

required filings. However, included with Respondent’s answer, filed on November 13, 

2025, was a copy of the March BOR decision, thus curing that portion of the default. 

 

Consequently, the Tribunal finds that it has no authority over Petitioner’s appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing the 

true cash and taxable values indicated by Respondent’s assessment for Parcel No. 14-

120-055-098-00 for the 2025 tax year. However, to invoke the Tribunal’s jurisdiction, 

Petitioner was required to file a petition the Tribunal on or before July 31, 2025.3 In this 

case, the petition was filed on August 4, 2025. 

 

The Tribunal also has no authority under MCL 211.53a because the facts alleged do not 

establish that the assessments were the result of a clerical error (i.e., “an error of a 

transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., 

“an erroneous belief, which is shared and relied on by both parties”).4 And though MCL 

211.53b provides July and December boards of review with the authority to correct 

qualified errors, Petitioner did not appear before Respondent’s July or December Board 

of Review or appeal an action taken by any such board. As such, and inasmuch as 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 A complete list of Tribunal rules can be found online at www.michigan.gov/taxtrib. 

3 See MCL 205.735a. 

4 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

MTT Docket No. 25-003626 

Page 2 of 3 

 

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.5 Therefore, 

 

IT IS 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: November 24, 2025 

 

 

By _____________________________ 

kac/jc 

 

 

 

 

 

 

 

 

5 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).

MTT Docket No. 25-003626 

Page 3 of 3 

 

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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