26-002407 Partial Dismiss SAD.pdf

Cochran 8930 Rohns Trust Ebony Petitioner V City Of Detroit Respondent · 26-002407-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 

Cochran 8930 Rohns Trust Ebony, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002407 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF PARTIAL DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on June 23, 2026, because they filed a non-conforming Small Claims petition 

and did not pay the full required petition filing fee. Petitioner timely responded to that 

order on June 27, 2026, and the response is sufficient to cure the default.1 Petitioner’s 

default shall be set aside. 

 

Further, the Tribunal finds that Petitioner filed this appeal on April 21, 2026. Pursuant to 

the petition filed on June 27, 2026, Petitioner is disputing the true cash and taxable 

values of Parcel No. 21076924-6 for the 2025 tax year. However, the Tribunal has no 

authority over the 2025 tax year as the petition was not filed by May 31 of that year.2 

The Tribunal also has no authority under MCL 211.53a, as the facts alleged do not 

establish that the 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”).3 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 July or December Board 

of Review or appeal an action taken by any such board. Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that this case is DISMISSED with respect to tax year 2025. 

The appeal shall continue for tax year 2026. 

 

Entered: September 9, 2026 

 

 

 

By: /s/ Patricia L. Halm 

bw/gc 

 

1 See TTR 237. 

2 See MCL 205.735a(6) and Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 

(2002). 

3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), and Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

MTT Docket No. 26-002407 

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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