Partial_Dismissal_-_Classification.2026-07-22_08-48-52.pdf
Jonathan M Wiedman Petitioner V Township Of Elba Respondent · 26-000435-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 Jonathan M Wiedman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000435 Township Of Elba, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner’s appeal includes an appeal of the classification of the subject property. The Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was required to “notify the assessor and [] protest the assigned classification to the March board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March board of review by filing a petition with the state tax commission not later than June 30 in that tax year.”1 As such, the Tribunal is not the proper venue for a classification claim brought forward by a property owner. Therefore, IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. By: /s/ Patricia L. Halm Entered: July 22, 2026 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 MCL 211.34c(6). (Emphasis added.)
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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 Jonathan M Wiedman, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-000435 Township Of Elba, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner’s appeal includes an appeal of the classification of the subject property. The Tribunal has no jurisdiction over Petitioner’s classification claim because Petitioner was required to “notify the assessor and [] protest the assigned classification to the March board of review.” Additionally, “[a]n owner . . . may appeal the decision of the March board of review by filing a petition with the state tax commission not later than June 30 in that tax year.”2 As such, the Tribunal is not the proper venue for a classification claim brought forward by a property owner. Therefore, IT IS ORDERED that Petitioner’s classification appeal only is DISMISSED. By: /s/ Patricia L. Halm Entered: July 22, 2026 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 2 MCL 211.34c(6). (Emphasis added.)