25-003029 recon 2.pdf
Midwest Patagonia LLC, Petitioner V City Of Detroit, Respondent · 25-003029-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 Midwest Patagonia LLC, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003029 City of Detroit, Presiding Judge Respondent. Jason C. Grinnell ORDER DENYING RESPONDENT’S MOTION FOR RECONSIDERATION On February 4, 2026, Respondent filed a motion requesting that the Tribunal reconsider the Order for Default Hearing entered in this case on December 29, 2025.1 The Tribunal has considered the motion and the case file and finds that it “may order a rehearing or reconsideration of any decision or order upon its own initiative or motion filed within 21 days after the entry of the decision or order sought to be reheard or reconsidered.”2 Respondent’s motion was filed beyond this 21-day deadline, and as a result, is not properly pending before the Tribunal.3 Therefore, IT IS ORDERED that Respondent’s Motion for Reconsideration is DENIED. Entered: February 6, 2026 By _______________________________ ejg/jcg 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 1 Respondent filed a Motion to Set Aside Default but was required to file a Motion for Reconsideration due to the entry of the Order for Default Hearing. The filed motion was construed accordingly. 2 TTR 261(1). 3 See also Pars Ice Cream Co, Inc v Dep’t of Treasury, unpublished per curiam opinion of the Court of Appeals, issued August 14, 2012 (Docket No. 305148).