24-004238 Part. Dismiss Extend.pdf
Twdm13 LLC, Petitioner V City Of Ovid, Respondent · 24-004238-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 TWDM13 LLC, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-004238 City of Ovid, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner filed this appeal on December 27, 2024, disputing the true cash and taxable values of Parcel Nos. 580-000-018-010-01, 580-000-018-011-00, and 580-000-018-011-01 for the 2023 and 2024 tax years. However, the Tribunal has no authority over the 2023 tax year as the petition was not filed prior to the deadline set forth in MCL 205.735a(6).1 Although the petition indicated a purported data entry error with regard to the property’s taxable value, Petitioner’s clerical error allegations relate to the 2024 tax year and not the 2023 tax year. As a result, the Tribunal also has no authority under MCL 211.53a, as the facts alleged do not establish that the subject property’s 2023 assessment was the result of a clerical error (i.e., “an error of a transpositional, typographical, or mathematical nature”) or a mutual mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both parties”).2 And though MCL 211.53b provides July and December Boards of Review with the authority to correct qualified errors, Petitioner did not appear before Respondent’s 2023 July or December Board of Review or appeal an action taken by any such board. For the 2024 tax year, even though Petitioner failed to timely file the appeal by the deadline set forth in MCL 205.735a, the petition indicated that there is as a question of fact as to whether the jurisdiction of the Tribunal has been properly invoked. As such, it is appropriate for the 2024 appeal to move forward with the Tribunal’s jurisdiction being a question of fact for hearing. Furthermore, the Tribunal notes that Petitioner was held in default on January 21, 2025, 1 MCL 205.735a(6) provides that “[t]he jurisdiction of the tribunal in an assessment dispute as to property classified…as commercial real property, industrial real property, developmental real property, commercial personal property, industrial personal property, or utility personal property is invoked by a party in interest, as petitioner, filing a written petition on or before May 31 of the tax year involved. The jurisdiction of the tribunal in an assessment dispute as to property classified…as agricultural real property, residential real property, timber-cutover real property, or agricultural personal property is invoked by a party in interest, as petitioner, filing a written petition on or before July 31 of the tax year involved.” See also Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).
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MTT Docket No. 24-004238 Page 2 of 3 for failing to file the proper petition form, failing to file a multiple-parcel valuation form, and for failing to pay the full, required petition filing fee.3 On January 24, 2025, Petitioner filed the correct valuation appeal petition form and a multiple parcel attachment to a valuation petition form in response to the Tribunal’s January 21, 2025 Order of the Default. Although Petitioner timely responded to the January 21, 2025 Order of Default, their attempt to cure is incomplete because Petitioner failed to sign the petition or pay the remaining filing fee. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this Order.4 Therefore, IT IS ORDERED that this case is DISMISSED with respect to the 2023 tax year. The appeal shall continue for the 2024 tax year. IT IS FURTHER ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a signed, Small Claims valuation appeal petiton form, (2) pay the remaining $50.00 petiton filing fee, (3) file a Motion to Set Aside Default, (4) pay the $25.00 fee required for the filing of the motion, and (5) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of entry of this Order.5 Failure to comply with this Order may result in the dismissal of the case, as provided by TTR 231.6 3 The Order further stated: “Failure to comply with this Order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 4 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 5 “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). 6 See also MCL 205.732.
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MTT Docket No. 24-004238 Page 3 of 3 APPEAL RIGHTS If you disagree with the final decision in this case to dismiss the appeal of the 2023 tax year, 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: February 14, 2025 By _____________________________ smm/jcr 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