25-003291 Dismiss.pdf

Renosol Corp, Petitioner V City Of Clare, Respondent · 25-003291-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 

Renosol Corp, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-003291 

 

City of Clare, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner’s appeal. The pleadings and accompanying documentation indicate that 

Petitioner is appealing the taxable value and exempt status for Parcel No. 051-990-226-

01 for the 2025 tax year. The Tribunal has no authority over that parcel under MCL 

211.9m(2)(c), however, because Petitioner failed to appeal an assessor denial of the 

exemption claim to the March Board of Review (BOR) or, alternatively, failed to appeal 

the BOR decision to the Tribunal within 35 days of that decision.1 No BOR decision 

was provided.2 However, the petition in this case was filed on September 2, 2025. The 

statutory requirement of the timeframe of the BOR indicates that the board’s business 

should have been resolved more than 35 days prior to that date.3 The appeal appears 

to be filed beyond the statutory timeframe. 

 

Petitioner’s failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal’s statutory jurisdiction over this proceeding.4 In SixArp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. 

 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview5 to the extent that it incorrectly held that the 

protest requirement of . . . the precursor to MCL 205.735a . . . is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. Instead, the protest 

requirement of MCL 205.735a(3) may only be waived by the court if 

 

1 MCL 211.9m(2)(c) states in pertinent part: “An appeal of a denial by the March board of review may be 

made by filing a petition with the Michigan tax tribunal within 35 days of the denial notice.” 

2 Petitioner’s motion at Appendix 10. 

3 See MCL 211.30(7). “The appropriate assessing officer shall deliver the completed assessment roll to 

the county equalization director not later than the tenth day after the adjournment of the board of review, 

or the Wednesday following the first Monday in April, whichever date occurs first.” 

4 See SixArp, LLC v Byron Twp, __Mich __; __ NW3d __ (2025) (Docket No 166190) at 8. 

5 Parkview Memorial Ass’n v City of Livonia¸ 183 Mich App 116; 454 NW2d 169 (1990).

MTT Docket No. 25-003291 

Page 2 of 3 

 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest.6 

 

The Tribunal finds that the same reasoning relied upon by the Six Arp court is 

applicable to MCL 211.9m(2)(c) in this case. The Legislature created a statutory 

jurisdiction requirement that the BOR decision be appealed by filing a petition with the 

Tribunal within 35 days of the day of the BOR notice. This statutory subsection, like 

MCL 205.735a(3), controls the Tribunal’s jurisdiction over an appeal. The Tribunal has 

no equitable power to disregard a statutory filing deadline.7 “If an assessment for a 

particular tax year is not protested to the Board and appealed to the Tribunal via timely 

petition, the Tribunal lacks jurisdiction to consider challenges to that tax year.”8 

 

The Tribunal notes that Petitioner is attempting to appeal a Summary of Changes letter 

issued by the Michigan Department of Treasury. This is not a final decision of a taxing 

agency, and as such, the Tribunal lacks authority to take jurisdiction based on the 

provided letter. As explained above, the Tribunal lacks any equitable authority to 

consider a potential due-process violation. Jurisdiction as a result of a failure of a unit of 

government to comply with a statutory obligation, if there was any, may be vested upon 

the Tribunal by a judicial body only as a matter of equity.9 Lacking jurisdiction, the only 

appropriate action is dismissal. Therefore, 

 

IT IS ORDERED that the case is DISMISSED. 

 

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 

 

6 See SixArp at 8 (citations omitted). 

7 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See 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). 

8 See Forbes v City of Ann Arbor, unpublished per curiam opinion of the Michigan Court of Appeals, 

issued May 11, 2023 (Docket No 361648). 

9 See SixArp at 4, 8. The court held respectively that “the Court of Appeals remedied the violation by 

vesting the MTT with jurisdiction to consider the exemption claim as a matter of equity” and that 

Petitioner was required to demonstrate that Respondent deprived it of its right to constitutional due 

process to invoke this court’s jurisdiction. (Emphasis added.)

MTT Docket No. 25-003291 

Page 3 of 3 

 

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: December 3, 2025 

 

 

By _____________________________ 

bw 

 

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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