24-003385 Default.pdf
Percy Key, Petitioner V City Of Southfield, Respondent · 24-003385-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 Percy Key, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003385 City of Southfield, Presiding Judge Respondent. Patricia L. Halm ORDER HOLDING PETITIONER IN DEFAULT ORDER CORRECTING DOCKET The Tribunal has reviewed the file in this case and finds that the petition filed in this case is defective and Petitioner is therefore subject to default, as provided by TTR 231. Petitioner attempted to invoke the Tribunal’s jurisdiction by filing an outdated petition form, and TTR 277 states that “the petition must be on a form made available by the Tribunal.”1 Current petition forms and the Tribunal’s rules can be found on the Tribunal’s website at www.michigan.gov/taxtrib. Additionally, the petition form that was submitted indicates that the property at issue does not have a Principal Residence Exemption (PRE) of at least 50%, and therefore a filing fee of $125.00 is required to initiate an appeal with the Tribunal.2 Petitioner also failed to submit a copy of the notice giving rise to the appeal (i.e., Board of Review decision), as required by TTR 277. Finally, Petitioner failed to properly identify the assessed and taxable values affirmed by the Board of Review or identify Petitioner’s own value contentions. Instead, it appears that Petitioner identified the amount of tax rather than the values associated with the assessment roll. Further, Tribunal finds that this appeal was filed in the name of Percy Key and Rose Collins. However, Rose Collins did not sign the petition and as such, the docket should be corrected to reflect Percy Key as the sole Petitioner in this matter. Therefore, IT IS ORDERED that PETITIONER is held in DEFAULT. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a current small claims valuation petition form, which can be found on the Tribunal’s website at www.michigan.gov/taxtrib, (2) pay the $125.00 petition filing fee required to file the petition, and (3) submit the Board of Review decision. The foregoing 1 Id. 2 See TTR 267 and 217. If the subject property did have a PRE of at least 50% at the time the petition was filed, no filing fee is required.
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MTT Docket No. 24-003385 Page 2 of 2 must be filed with the Tribunal within 14 days of entry of this Order.3 IT IS ORDERED that the docket is CORRECTED to reflect Percy Key as the sole Petitioner in this matter. Failure to comply with this Order will result in Petitioner being required to file a motion to set aside the default (with appropriate filing fee). Entered: September 13, 2024 By _____________________________ smm/jcr 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 provide 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 219(5).