MOTION TO SET ASIDE DEFAULT HEPPLER.pdf
Martin Jeff Heppler, Petitioner Vs. Township Of Emmett, Respondent · 25-003286-TT
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STATE OF MICHIGAN MICHIGAN TAX TRIBUNAL MARTIN JEFF HEPPLER, MTT Docket No. 25-002666 Petitioner, v. EMMETT CHARTER TOWNSHIP Respondent, Nelson Karre (P27639) Attorney for Petitioner Vandervoort, Christ, & Fisher P.C. 70 Michigan Ave, Suite 450 Battle Creek, MI, 49017 (269)-965-7000 MOTION TO SET ASIDE DEFAULT Petitioner MARTIN JEFF HEPPLER (“Petitioner”), by and through his attorney Nelson Karre of VANDERVOORT, CHRIST, & FISHER P.C., states as follows for his Motion to Set Aside Default: 1. Petitioner filed an appeal with the Small Claims Division of the Tribunal on June 23, 2025. 2. This Tribunal held Petitioner in default on July 8, 2025, as Petitioner, filing without counsel, mistakenly filed the appeal with the Small Claims division of the Michigan Tax Tribunal. 3. This Tribunal initially considered the default cured in an order issued on August 12, 2025, but subsequently reversed its August 12 order in an order issued on August 18,
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2025. This Tribunal held that because the petition had not been amended from its initial Small Claims Division filing, nor had the filing fee been paid, it was incomplete. EXHIBIT 1. 4. This Tribunal further ordered Petitioner to file a Motion to Set Aside Default in its August 18, 2025 order. 5. A party held in default shall cure the default as provided by the order holding the party in default. R 792.10237(1). 6. Concurrent with the filing of this motion, Petitioner has also filed an amended petition and paid the balance of the unpaid filing fee, totaling $400. Therefore, for the above reasons, Petitioner asks that this Tribunal (1) set aside the default entered on August 18, 2025, (2) set this matter for a prehearing conference, and (3) apply any further relief the Tribunal deems appropriate. Respectfully submitted, August 29, 2025 /s/ Nelson Karre (P27639) Nelson Karre (P27639) Vandervoort, Christ, & Fisher P.C. 70 Michigan Ave, Suite 450 Battle Creek, MI, 49017 (269)-965-7000
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON I. BROWN, DPA GOVERNOR LANSING DIRECTOR Martin Jeff Heppler, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002666 Emmett Township, Presiding Judge Respondent. Patricia L. Halm ORDER VACATING AUGUST 12, 2025 ORDER TRANSFERRING CASE FROM . SMALL CLAIMS TO ENTIRE TRIBUNAL ORDER VAGATING AUGUST 12, 2025 ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER VACATING AUGUST 12, 2025 ORDER OF PARTIAL DISMISSAL ORDER TRANSFERRING CASE FROM SMALL CLAIMS TO ENTIRE TRIBUNAL ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER OF PARTIAL DISMISSAL Tribunal petition, the default has not been cured because Petitioner failed to complete the petition. Specifically, Petitioner failed to complete Paragraph 18 of the petition form and indicated in Paragraph 14 of the petition form that the 2023 and 2024 tax years are MICHIGAN TAX TRIBUNAL - 611W, OTTAWA ST, LANSING, Mi 48933 - 517-335-9760 PO BOX 30232, LANSING, Mi 48909 - Other Carrlers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906
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MTT Docket No, 25-002666 Page 2 of 3 in dispute, but it appears to the Tribunal that Petitioner is actually attempting to appeal the 2024 and 2025 tax years, which have valuation dates of December 31, 2023, and December 31, 2024, respectively. Further, Petitioner failed to pay the full fee required for the filing of the Entire Tribunal petition. (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”).3 And though MCL 211.53p provides July and December Boards of Review Therefore, IT IS ORDERED that the August 12, 2025 Order Transferring Case from Small Claims to Entire Tribunal is VACATED. IT IS FURTHER ORDERED that the August 12, 2025 Order Extending Time for Petitioner to Cure Default is VACATED, TIS FURTHER ORDERED that the August 12, 2025 Order of Partial Dismissa is VACATED, ITS FURTHER ORDERED that this case is TRANSFERRED from the Small Claims Division to the Entire Tribunal division. ITISFURTHER ORDERED that the time for Petitioner to cure the default is EXTENDED, tax year;* (2) pay the remaining filing fee due for the filing of the Entire Tribunal petitions (3) file a Motion to Set Aside Default, (4) pay the $50.00 fee required for the failure to properly complets the petition. 2 See MCL 205.7352. 8 See Iriternational Place Apartments - IV v Ypsilanti Township, 216 Mich App*104, 109 (1 986), and Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2008). “TTR 233, 5TTR 223,
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MTT Docket No. 25-002666 Page 3 of 3 filing of the motion; and (4) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of this Order. IT'S FURTHER ORDERED that the amended Entire Tribunal petition shall note the docket number assigned by the Tribunal in this case. Unfortunately, payment of the remaining filing fee due may not be made via efiling. Information on Entire Tribunal petitions, Tribunal rules, and a filing fee calculator can be found on our website at www.michigan.gov/iaxtrip. ITI8 FURTHER ORDERED that Petitioner's assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year only. Failure to comply with this order may result in dismissal of the case as provided by TTR 2377 Entered: August 18, 2025 - Licey 2 Hada, bw/kacfjcr/am utilizing either the mailing or email addresses on file, as ji I j eys, or authorized representatives, By: Tribunal Clerk 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 205.7353." TTR 225(5). 7 See also MCL 205.732,
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STATE OF MICHIGAN GRETCHEN WHITMER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS MARLON 1. BROWN, DPA GOVERNOR LANSING DIRECTOR Martin Jeff Heppler, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002666 Emmett Township, Presiding Judge Respondent. Patricia L. Halm ORDER VACATING AUGUST 12, 2025 ORDER TRANSFERRING CASE FROM SMALL CLAIMS TO ENTIRE TRIBUNAL ORDER VACATING AUGUST 12, 2025 ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER VACATING AUGUST 12, 2025 ORDER OF PARTIAL DISMISSAL ORDER TRANSFERRING CASE FROM SMALL CLAIMS TO ENTIRE TRIBUNAL QRDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in this case and finds that on August 12, 2025, it entered orders transferring this case from the Small Claims division to the Entire Tribunal, extending the time for Petitioner to cure the default, and partially dismissing prior tax years. However, the Tribunal erred in the entry of those orders, as Tribunal records indicate that the orders were not properly served on Petitioner at the correct email address. As a result, the Tribunal shall vacate those orders so they can be reissued with proper service upon Petitioner. The Tribunal further finds that it entered an order holding Petitioner in default on July 8, 2025, because the amount of tax in dispute for the instant appeal exceeds the jurisdictional limits of the Small Claims division due to the classification of the subject property, Parcel No.10-008-005-00. On June 23, 2025, Petitioner filed an Entire Tribunal petition for the same parcel of property. This petition was assigned MTT Docket No. 25-003019. It is unclear whether that petition was intended to amend the petition filed in this case because it did not include the assigned docket number, but MTT Docket 25-003019 has been dismissed as a duplicate appeal, and all documentation filed in that case has been transferred to the instant appeal. Although the case is now properly transferred to the Entire Tribunal given the filing of an Entire Tribunal petition, the default has not been cured because Petitioner failed to complete the petition. Specifically, Petitioner failed to complete Paragraph 18 of the petition form and indicated in Paragraph 14 of the petition form that the 2023 and 2024 tax years are 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
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MTT Docket No. 25-002666 Page 2 of 3 in dispute, but it appears to the Tribunal that Petitioner is actually attempting to appeal the 2024 and 2025 tax years, which have valuation dates of December 31, 2023, and December 31, 2024, respectively. Further, Petitioner failed to pay the full fee required for the filing of the Entire Tribunal petition.’ As a final point, the Tribunal finds that it has no authority over Petitioner's appeal for the 2023 and 2024 tax years because the property is classified as commercial and Petitioner failed to file a petition with the Tribunal on or before May 31 of the 2023 and 2024 tax years.2 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”). 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. Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that the August 12, 2025 Order Transferring Case from Small Claims to Entire Tribunal is VACATED. IT 1S FURTHER ORDERED that the August 12, 2025 Order Extending Time for Petitioner to Cure Default is VACATED. IT IS FURTHER ORDERED that the August 12, 2025 Order of Partial Dismissal is VACATED. IT IS FURTHER ORDERED that this case is TRANSFERRED from the Small Claims Division to the Entire Tribunal division. 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 complete, amended Entire Tribunal petition addressing only the 2025 tax year;* (2) pay the remaining filing fee due for the filing of the Entire Tribunal petition;® (3) file a Motion to Set Aside Default, (4) pay the $50.00 fee required for the ! Although Petitioner has paid a filing fee of $125 dollars, the minimum filing fee in the Entire Tribunal is $250.00. Unfortunately, the Tribunal is unable to determine the required filing fee due to Petitioner's failure to properly complete the petition. 2 See MCL 205.735a. 3 See International Place Apartments — IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), and Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006). 4TTR 233, 5TTR 223.
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MTT Docket No. 25-002666 Page 3 of 3 filing of the motion; and (4) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of this Order.6 IT IS FURTHER ORDERED that the amended Entire Tribunal petition shall note the docket number assigned by the Tribunal in this case. Unfortunately, payment of the remaining filing fee due may not be made via e-filing. information on Entire Tribunal petitions, Tribunal rules, and a filing fee calculator can be found on our website at www.michigan.gov/taxtrib. IT IS FURTHER ORDERED that Petitioner's assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year only. Failure to comply with this order may result in dismissal of the case as provided by TTR 237.7 ra <L wd N Entered: August 18, 2025 By tien 7 Nad bw/kac/jcr/am PROOF OF SERVICE | 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 8 “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 205.7352." TTR 225(5). 7 See also MCL 205.732.