25-002826.pdf

Marion A Mills, Petitioner V City Of Port Huron, Respondent · 25-002826-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 

Marion A Mills, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002826 

 

City of Port Huron, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

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

default on September 9, 2025, because Petitioner filed the wrong petition for the issue 

under appeal and failed to file a copy of the notice giving rise to the appeal, i.e. Disabled 

Veterans Exemption denial notice. On September 12, 2025, Petitioner filed a response 

to the Order of Default; however, their attempt to cure was incomplete. While Petitioner 

filed an amended petition, the petition filed was outdated, and although Petitioner 

indicated that they included a copy of the denial notice, no formal denial notice was 

submitted. 

 

The Tribunal finds it has no authority over Petitioner’s appeal. The pleadings and 

accompanying documentation indicate that Petitioner is appealing “refuse charges on 

[Petitioner’s] 2023-2025 tax bills.” This type of appeal does not fall within the Tribunal’s 

subject-matter jurisdiction. The Tribunal’s authority is limited to (1) “a proceeding for 

direct review of a final decision, finding, ruling, determination, or order of an agency 

relating to assessment, valuation, rates, special assessments, allocation, or 

equalization, under the property tax laws of this state,” (2) “a proceeding for a refund 

or redetermination of a tax levied under the property tax laws of this state,” and (3) “any 

other proceeding provided by law.”1 [Emphasis added.] In this case, Respondent 

seeks to collect the refuse fee charged to the subject property via Petitioner’s property 

tax bill; however, the refuse fee is not a tax levied under Michigan’s property tax laws.2 

Thus, had Petitioner appealed to Respondent’s July Board of Review, the Board of 

Review would have had no authority to consider Petitioner’s appeal. Further, MCL 

211.7b only exempts a disabled veteran’s homestead from property taxes. Charges 

related to refuse, recycling, and leaf collection are not property taxes and do not fall 

within the Tribunal’s subject matter jurisdiction. No law grants the Tribunal jurisdiction 

over the instant appeal, and “a court which has determined that it has no jurisdiction 

should not proceed further except to dismiss the action.”3 Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

1 MCL 205.731(a), (b), and (e). 

2 See MCL 211.1 et seq. 

3 Fox v Board of Regents of the University of Michigan, 375 Mich 238, 243; 134 NW2d 146 (1985).

MTT Docket No. 25-002826 

Page 2 of 2 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, 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: October 10, 2025 

 

 

By _____________________________ 

kac/gc 

 

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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