24-004037 Recon.pdf

James McCready, Lois McCready, Petitioners V Township Of Tuscarora, Respondent · 24-004037-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 

James McCready, Lois McCready, 

MICHIGAN TAX TRIBUNAL 

 

Petitioners, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004037 

 

Tuscarora Township, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER DENYING PETITIONERS’ MOTION FOR RECONSIDERATION 

 

On November 14, 2024, Petitioners filed a motion requesting that the Tribunal 

reconsider the Order of Dismissal (order) entered in this case on November 13, 2024. 

In the motion, Petitioners state that the initial filing was made within 35 days of the 

special assessment roll confirmation date and that the Tribunal erred in finding that the 

assessment was subject to a 30-day appeal period. 

 

The Tribunal has considered the motion and the case file and finds that, as indicated in 

the motion, MCL 211.746 controls the timeframe for the filing of a special assessment 

petition to the Tribunal. The Tribunal has no equitable power to waive or otherwise 

disregard a statutory filing deadline, and as a result, it has no authority to grant 

Petitioners the relief requested.1 

 

Given the above, Petitioners have failed to demonstrate a palpable error relative to the 

order that misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.2 Therefore, 

 

IT IS ORDERED that Petitioners’ 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 

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: December 4, 2024 

 

 

By _____________________________ 

bw/le 

 

1 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). 

2 See MCR 2.119.

MTT Docket No. 24-004037 

Page 2 of 2 

 

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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