24-004214 Extend ORI.pdf
John P Kauffman, Petitioner V Township Of Assyria, Respondent · 24-004214-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 John P Kauffman, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-004214 Assyria Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR RESPONDENT TO CURE DEFAULT ORDER REQUIRING INFORMATION The Tribunal has considered the file in this case and finds that it entered an order holding Respondent in default on February 13, 2025, because Respondent failed to file an answer.1 Respondent was required to cure the default within 14 days. Respondent has had ample time to comply, yet has failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Respondent’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify the scheduling of a default hearing for failure to timely comply with this Order.2 The Tribunal further finds that Petitioner is appealing the denial of a qualified forest exemption for tax years 2022 and 2023. A party that seeks to claim the exemption must provide a copy of the recorded qualified forest school tax affidavit to the assessor by December 31.3 The affidavit must be approved by the Department of Agriculture and Rural Development.4 The pleadings and contentions attached to the petition are not clear as to whether Petitioner submitted a copy of the recorded qualified forest school tax affidavit and on what date or dates. Therefore, IT IS ORDERED that the time for Respondent to cure the default is EXTENDED. IT IS FURTHER ORDERED that Respondent must complete the following to cure the default: (1) file an answer, (2) file a Motion to Set Aside Default, (3) pay the $25.00 fee required for the filing of the motion, and (4) file proof the motion and answer were served on Petitioner. The foregoing must be filed with the Tribunal within 14 days of the entry of this Order.5 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 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 MCL 211.7jj[1](7). 4 MCL 211.7jj[1](4). 5 “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
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MTT Docket No. 24-004214 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner shall submit information and documentation indicating whether it possessed a recorded qualified forest school tax affidavit and whether it submitted a copy of that affidavit to the assessor by December 31 of the tax years at issue. Petitioner shall submit the foregoing within 14 days of this Order. Respondent’s failure to comply with this Order may result in the scheduling of a default hearing, as provided by TTR 237(1).6 Petitioner’s failure to comply with this Order will result in Petitioner being placed in default, as provided by TTR 237(1). Entered: April 25, 2025 By _____________________________ cs/bw/am 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 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 225(5). 6 See also MCL 205.732.