25-003547 Corrected Extend Default.pdf
Kimberly Blackmon, Petitioner V City Of Detroit, Respondent · 25-003547-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 Kimberly Blackmon, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-003547 City of Detroit, Presiding Judge Respondent. Patricia L. Halm CORRECTED ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER VACATING NOVEMBER 5, 2025 NOTICE OF NO ACTION The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on October 7, 2025, because Petitioner failed to complete the petition, specifically section 7, and failed to file a copy of the notice giving rise to the appeal, i.e., March Board of Review (BOR) results.1 Petitioner was required to cure the default by filing a completed amended petition. Petitioner was also required to obtain a copy of the BOR results from Respondent and file a copy of those results with the Tribunal within 14 days.2 Petitioner failed to respond, and on November 4, 2025, the Tribunal entered an order extending time to cure the default. The Tribunal erred in the entry of that order because Petitioner timely responded to the order of default on October 27, 2025; the response had simply not yet been processed. Having now filed an amended petition, Petitioner has partially complied with the Tribunal’s orders. Petitioner failed again, however, to include a copy of the BOR results. Though the Tribunal finds one final extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify the dismissal of the case for failure to timely comply with this order.3 Further, on November 5, 2025, the Tribunal issued a Notice of No Action in response to Petitioner’s filing of the amended petition, requiring Petitioner to file a Motion to Set Aside Default. The Tribunal erred in the entry of that notice because the notice was sent prematurely. Petitioner’s response was filed prior to the issuance of the order extending default, and therefore, no motion was yet required.4 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. 1 The order further stated, “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 A complete list of Tribunal rules and forms can be found online at www.michigan.gov/taxtrib. 3 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 4 Although the issuance of the November 5, 2025 Notice of No Action was erroneous, upon completion of this order a motion will be required to set aside the default.
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MTT Docket No. 25-003547 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a copy of the March BOR results, (2) file a Motion to Set Aside Default, and (3) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.5 IT IS FURTHER ORDERED the November 5, 2025 Notice of No Action has been VACATED. Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.6 Entered: November 6, 2025 By _____________________________ kac 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 5 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5). 6 See also MCL 205.732.