24-003388 vacate.pdf
Fs Associates LLC, Petitioner V City Of Detroit, Respondent · 24-003388-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 FS Associates LLC, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003388 City of Detroit, Presiding Judge Respondent. Patricia L. Halm ORDER VACATING SEPTEMBER 10, 2024 NOTICE OF NO ACTION ORDER VACATING SEPTEMBER 16, 2024 ORDER OF DEFAULT ORDER VACATING SEPTEMBER 16, 2024 ORDER OF PARTIAL DISMISSAL ORDER VACATING OCTOBER 22, 2024 ORDER EXTENDING TIME TO CURE DEFAULT NOTICE OF NO ACTION ORDER HOLDING PETITIONER IN DEFAULT ORDER OF PARTIAL DISMISSAL The Tribunal has considered the file in this case and finds that it erred in issuing the Notice of No Action entered in this case on September 10, 2024, the Order of Default and Order of Partial Dismissal entered on September 16, 2024, and the Order Extending Time to Cure Default entered on October 22, 2024, as the referenced notice and orders were not sent to Petitioner’s authorized representative at his email address of record. The Tribunal also erred in failing to identify and hold Petitioner in default for all of the deficiencies in the submitted Petition. As such, the notice and orders shall be vacated and reissued as appropriate. As a result, the parties shall TAKE NOTICE that Section 2 of the Small Claims Petition form filed in this case identifies an authorized representative for Petitioner, Lawrence Jackier. Mr. Jackier did not sign the Petition, as required by TTR 223, and as such, Mr. Jackier has not appeared on behalf of Petitioner. An appearance must be filed, and until the required appearance is filed, the answer, evidence, and all other documentation filed in this case must be served on Petitioner and Mr. Jackier. More importantly, it appears that the appeal is not properly pending in the Small Claims Division based on the classification of the property at issue and the indicated amount in
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MTT Docket No. 24-003388 Page 2 of 3 dispute.1 To that end, the Petition indicates that the property is classified as commercial, and that the State Equalized Value (SEV) in dispute is $164,850.2 Because the SEV in dispute exceeds $100,000, the appeal must be filed in the Entire Tribunal. If the indicated amount in dispute is incorrect, Petitioner may file an amended Small Claims Petition identifying a revised amount in dispute with documentation evidencing the basis for the revised values. Finally, Petitioner failed to pay the required filing fee for the appeal. Based on the classification of the property and indicated amount in dispute, the required Entire Tribunal filing fee is $400.00. Petitioner only paid $200.00, so the remaining fee due for the filing of an Entire Tribunal Petition is $200.00. The filing fee for commercial property in the Small Claims Division is $250.00, so an additional fee of $50.00 would be required if the appeal stays in that division. Petitioner’s classification appeal was properly dismissed, as such appeals must be filed with the State Tax Commission.3 Therefore, IT IS ORDERED that the September 10, 2024 Notice of No Action is VACATED. IT IS FURTHER ORDERED that the September 16, 2024 Order of Default is VACATED. IT IS FURTHER ORDERED that the September 16, 2024 Order of Partial Dismissal is VACATED. IT IS FURTHER ORDERED that the October 22, 2024 Order Extending Time to Cure Default is VACATED. IT IS FURTHER ORDERED that Petitioner is held in DEFAULT. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file an Entire Tribunal Petition OR a complete, amended Small Claims Petition, and (2) pay the remaining fee due for the filing of the Petition. The foregoing must be filed with the Tribunal within 14 days of entry of this Order.4 1 See MCL 205.762. 2 The Petition indicates the current SEV is $229,800, and that Petitioner contends that the SEV should be $64,950. 3 See MCL 211.34c. 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 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 219(5).
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MTT Docket No. 24-003388 Page 3 of 3 IT IS FURTHER ORDERED that Petitioner’s classification appeal is DISMISSED. 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). 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. 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: November 7, 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 provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk