25-001898.pdf

Distro 10 Inc, Petitioner Vs. City Of Warren, Respondent · 25-001898-TT

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RECEIVED 

AUG 1 8 2025 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

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.’ 

Petitioner is therefore subject to default. 

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. 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. 

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 filin

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). 

) 

vl 

Entered: July 30, 2025 

By 

alice 

Hatin 

bw/am 

PROOF OF SERVICE 

| 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

Distro 10 Inc. 

21445 Hoover Road 

5 

ALG 

2025 

PLS 

; 

—

Suite 101 

AG - 4 

i

Warren, MI 48089 

8/

State of Michigan 

Michigan Tax Tribunal 

PO Box 30232 

Lansing, MI 48909

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