25-001898 Default.pdf
Distro 10 Inc, Petitioner Vs. City Of Warren, Respondent · 25-001898-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 Distro 10 Inc, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-001898 City of Warren, Presiding Judge Respondent. Patricia L. Halm ORDER HOLDING PETITIONER IN DEFAULT The Tribunal has reviewed the file in this case and finds that Petitioner filed a petition on May 30, 2025, appealing Respondent’s denial of Petitioner’s eligible manufacturing personal property (EMPP) exemption claim under MCL 211.9m and/or MCL 211.9n. However, Petitioner did not pay the full required petition filing fee under Tribunal rules.1 Petitioner is therefore subject to default.2 Further, the Tribunal finds that dismissal is not appropriate at this time. Specifically, the petition was not filed within 35 days of the March Board of Review (BOR) decision as required by MCL 211.9m(2)(c). However, the BOR decision incorrectly states or implies that the appeal of commercial property was required to be filed with the Tribunal by May 31 and does not reference the more specific EMPP appeal deadline under statute. The notice of denial is not constitutionally sufficient if it does not include information about the appeal of that denial notice.3 Here, while information was included, that information was not correct. Petitioner did submit the petition within the time period provided by the incorrect notice. Therefore, IT IS ORDERED that Petitioner is held in DEFAULT. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: pay the remaining petition filing fee owed. The foregoing must be filed with the Tribunal within 14 days of entry of this Order.4 1 The state equalized and taxable values in dispute are each $1,450,000. See Petitioner’s Petition at Exhibit D. Those amounts require the payment of a $600.00 petition filing fee. See TTR 223(2)(a)(ii). Petitioner’s petition filing included a $150.00 filing fee, leaving $450.00 owed. 2 See TTR 237. 3 See SixArp LLC v Byron Twp, __ NW3d __ (2025 WL 921773) (2025). 4 “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
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MTT Docket No. 25-001898 Page 2 of 2 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: July 30, 2025 By _____________________________ 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 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).