26-002681 SAD PD.pdf
Tubr LLC Petitioner V City Of Ferndale Respondent · 26-002681-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 TUBR LLC, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-002681 City of Ferndale, 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 held in default on July 15, 2026, because Petitioner failed to file the petition on an approved petition form and the default has been timely cured. The documents curing the default can be reviewed through the docket search function on the Tribunal’s website at www.michigan.gov/taxtrib. Furthermore, the Tribunal finds that Petitioner is appealing assessments for the 2025 and 2026 tax years and the Tribunal has no authority over the 2025 tax year under MCL 205.735a, as the petition was not timely filed. Further, the Tribunal also has no authority over that assessment, as the facts alleged do not establish that the assessments were 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”). Rather, the facts alleged indicate a valuation dispute that does not involve the correction of a clerical error or mutual mistake of fact. Therefore, IT IS ORDERED that Petitioner’s Default has been SET ASIDE. IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year only. Entered: August 6, 2026 By: /s/ Patricia L. Halm 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