24-003626 SAD Dismiss.pdf

Fredrick D Gulick, Petitioner V Township Of Pickford, Respondent · 24-003626-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 

Fredrick D Gulick, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003626 

 

Pickford Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO SET ASIDE DEFAULT 

 

ORDER OF DISMISSAL 

 

On November 25, 2024, Petitioner filed a motion requesting the Tribunal set aside the 

default entered in this case on October 7, 2024. 

 

Respondent has not filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner was 

held in default because they failed to file a copy of the notice giving rise to the appeal, 

i.e., the March Board of Review (BOR) decision. Petitioner failed to respond to the 

Order of Default, and the Tribunal entered an order extending the time to cure on 

November 12, 2024. Having now filed a copy of the BOR decision, Petitioner has 

complied with the Tribunal’s orders as required by TTR 231. As such, the Tribunal finds 

good cause to set the default aside. The Tribunal also finds that it has no authority over 

Petitioner’s appeal, however, as the submitted BOR decision confirms that Petitioner is 

attempting to appeal the property’s classification, and such appeals are within the 

jurisdiction of the State Tax Commission, and not the Tax Tribunal.1 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Set Aside Default is GRANTED. 

 

IT IS FURTHER ORDERED that this 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. 

 

1 See MCL 211.34c(6). Further, the following appeal instructions were included in the BOR’s decision: “If 

you disagree with the decision of the Board of Review regarding classification, you may appeal by 

sending Form 2167 to the State Tax Commission at P.O. Box 30471, Lansing, MI 48909 by June 30.”

MTT Docket No. 24-003626 

Page 2 of 2 

 

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: December 27, 2024 

 

 

By _____________________________ 

ejg/jc 

 

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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