24-003977.pdf

Robert K Haag, Petitioner V Township Of Fair Haven, Respondent · 24-003977-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 

Robert K Haag, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003977 

 

Fair Haven Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal.1 Petitioner filed this appeal on September 20, 2024, disputing a 

special assessment that was confirmed by the local taxing authority on August 20, 

2024. Although the case was properly reinstated based on the Tribunal’s finding that 

the appeal was not prematurely filed,2 it is untimely pursuant to MCL 41.726. This 

statute states that “after the confirmation of the special assessment roll, all assessments 

on that assessment roll shall be final and conclusive unless an action contesting an 

assessment is filed in a court of competent jurisdiction within 30 days after the date of 

confirmation.”3 As such, and inasmuch as the Tribunal has no equitable power to waive 

or otherwise disregard a statutory requirement or filing deadline, it has no authority to 

grant Petitioner the relief requested.4 Therefore, 

 

IT IS ORDERED that the 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 Respondent’s response to the Order Requiring Information entered on December 5, 2025, included a 

Motion to Dismiss. Although Respondent failed to pay the requisite filing fee, and the motion is not 

properly pending as a result, lack of “jurisdiction is so serious a defect in the proceedings that a tribunal is 

duty-bound to dismiss a plaintiff’s claim even if the defendant does not request it.” Electronic Data 

Systems Corp v Flint Twp, 253 Mich App 538, 544 (2002). 

2 As noted in the Order Granting Petitioner’s Motion for Reconsideration, the special assessment was 

levied pursuant to MCL 41.3c and subject to voter approval after confirmation, which presents unique 

procedural challenges on appeal. 

3 Id. 

4 See Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

MTT Docket No. 24-003977 

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: January 6, 2026 

 

 

By _____________________________ 

ejg 

 

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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