24-001719 MTA grant and Sever.pdf
Z On Sixth LLC Petitioner Vs. City Of Royal Oak Respondent · 26-002368-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 Z on Sixth LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket Nos. 24-001719 and 26-002368 City of Royal Oak, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONER’S MOTION TO AMEND ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT DOCKET NUMBER 26-002368 On May 23, 2026, Petitioner filed a motion requesting that the Tribunal permit them to amend the petition filed in this case to include the 2026 tax year. On June 12, 2026, Respondent filed a response to the motion. In the response, Respondent states that: Respondent acknowledges the relief requested by Petitioner via the final paragraph of its Motion but denies that Petitioner should be granted such relief. If Petitioner is permitted to pursue its claim relative to the 2026 tax year, Respondent requests that the 2026 tax year be assigned its own docket number and be allowed to proceed independent of this appeal. The above captioned appeal has already been scheduled for hearing, prehearing statements and valuation disclosures have already been exchanged, and discovery is closed. Amending the 2026 tax year to the above captioned appeal at this stage of the proceedings would be severely and irreversibly prejudicial to Respondent as it would deprive Respondent sufficient notice of said claims as well as hinder Respondent’s ability to mount a defense regarding said claims. Respondent incorporates by reference herein the affirmative defenses set forth in its Answer to Petition. The Tribunal has considered the motion, response, and case file and finds that Petitioner timely filed its Motion to Amend, included the necessary information and filing fee, and otherwise met all requirements, as set forth in MCL 205.737 and MCL 205.735a. Due to the stage in which this case is at, however, and in the interest of judicial efficiency, the 2026 tax year shall be severed from this case and assigned to a new docket number. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED.
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MTT Docket Nos. 24-001719 and 26-002368 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2026 tax year is SEVERED and ASSIGNED to MTT Docket No. 26-002368. IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2026 tax year within 21 days of the entry of this order.1 The petition shall note the docket number assigned by the Tribunal for the 2026 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2026 docket number as a “Severed Petition.”2 IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt of the petition for the 2026 tax year. Failure to comply with this order may result in dismissal of the appeal for the 2026 tax year.3 Entered: June 17, 2026 By: /s/ Patricia L. Halm kac 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 1 See TTR 233. 2 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933. 3 See TTR 237.