25-002731 Reconsideration Deny.pdf

Timothy W Reynolds, Petitioner V Township Of Tuscarora, Respondent · 25-002731-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 

Timothy W Reynolds, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002731 

 

Tuscarora Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On September 11, 2025, Petitioner filed a motion requesting that the Tribunal 

reconsider the Order of Dismissal entered in this case on September 10, 2025. In the 

motion, Petitioner states they did not receive the notice of assessment in February and 

was unaware of the assessed value of the subject property until they received their tax 

bill in July 2025. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

failed to demonstrate a palpable error relative to the Order of Dismissal that misled the 

Tribunal and the parties and that would have resulted in a different disposition if the 

error was corrected.1 The Tribunal properly concluded that it has no authority over 

Petitioner’s appeal because Petitioner failed to protest the assessment to Respondent’s 

March Board of Review. Although Petitioner contends that they did not receive the 

notice of assessment, the Michigan Supreme Court recently reaffirmed that the Tribunal 

lacks any equitable authority to assume jurisdiction in cases presenting potential due-

process violations when the statutory requirements for filing an appeal under MCL 

205.735a have not been met, and that jurisdiction in such cases may only be vested 

upon the Tribunal by a judicial body with powers of equity.2 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

 

 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted). 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also Federal-Mogul Corp v Dep’t of Treasury, 161 

Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 253 Mich App 538 (2002), and VanderWerp v 

Plainfield Twp, 278 Mich App 624 (2008), noting that The Tribunal’s powers are limited to those 

authorized by statute and do not include powers of equity.

MTT Docket No. 25-002731 

Page 2 of 2 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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. 

 

 

 

 

 

 

By

 

 

Entered: September 17, 2025 

cs 

 

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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