24-004166 Dismiss.pdf

Dale Alan McAllister, Petitioner V Township Of Park, Respondent · 24-004166-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 

Dale Alan McAllister, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004166 

 

Park Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that has no authority over 

Petitioner’s appeal because Petitioner did not request the 2023 disabled veterans 

exemption from Respondent’s 2023 March, July, or December Board of Review (BOR) 

and file an appeal within 35 days of the issuance of the BOR decision, as required by 

MCL 211.7b.1 Petitioner’s January 6, 2025, response to the December 17, 2024, Order 

of Default indicates they moved to Michigan and were unaware of the statutory 

prerequisites necessary to claim the exemption. However, 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 Petitioner the relief requested.2 Petitioner’s appeal is 

barred by the statute of limitations. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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 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 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. 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 

 

1 This was the procedure in place for tax year 2023. The law was amended in 2024 to require a filing to 

the assessor rather than the BOR. See PA 150 of 2023, effective October 19, 2023. 

2 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) and Elec Data Sys Corp v Flint 

Twp, 253 Mich App 538 (2002).

MTT Docket No. 24-004166 

Page 2 of 2 

 

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: January 16, 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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