24-003837 Recon.pdf

Joanne L Battle, Petitioner V City Of Detroit, Respondent · 24-003837-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 

Joanne L Battle, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003837 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On January 23, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in the above-captioned case on December 12, 

2024. The motion constitutes a copy of the notice giving rise to the appeal, a copy of 

the order, and a payment. 

 

The Tribunal has considered the motion and the case file and finds that it “may order a 

rehearing or reconsideration of any decision or order upon its own initiative or motion 

filed within 21 days after the entry of the decision or order sought to be reheard or 

reconsidered.”1 Petitioner’s Motion for Reconsideration was filed beyond this 21-day 

deadline, and as a result, is not properly pending before the Tribunal.2 Further, the 

notice giving rise to the appeal indicates that the petition arises from the March Bord of 

Review, and Petitioner did not submit the petition by the statutory deadline of July 31, 

2024.3 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 Petitioner’s Motion for Reconsideration is DENIED. 

 

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 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 

 

1 TTR 257(1). 

2 See also Pars Ice Cream Co, Inc v Dep’t of Treasury, unpublished per curiam opinion of the Court of 

Appeals, issued August 14, 2012 (Docket No. 305148). 

3 MCL 205.735a(6). 

4 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See 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).

MTT Docket No. 24-003837 

Page 2 of 2 

 

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: February 4, 2025 

 

By _______________________________ 

bw 

 

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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