26-002683 Partial Dismiss Transfer Extend.pdf
Little James LLC Petitioner V City Of Ferndale Respondent · 26-002683-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 Little James LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 26-002683 City of Ferndale, Presiding Judge Respondent. Patricia L. Halm ORDER OF PARTIAL DISMISSAL ORDER TRANSFERRING CASE FROM THE SMALL CLAIMS DIVISION TO THE ENTIRE TRIBUNAL ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT On July 29, 2026, Petitioner filed an amended petition in response to the Tribunal’s July 15, 2026 Order of Default. The Tribunal has considered the response and the case file and finds that Petitioner was held in default because the petition was not filed on an approved petition form.1 Although Petitioner timely responded to the Order of Default, their attempt to cure is incomplete as further explained below. The Tribunal has no authority over the 2025 tax year, as the petition was not filed by May 31 of that year.2 The Tribunal also has no authority under MCL 211.53a, as the facts alleged do not establish that the assessment was 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”).3 And though MCL 211.53b provides the July and December boards of review with the authority to correct qualified errors, Petitioner did not appear before Respondent’s July or December Board of Review or appeal an action taken by any such board. The Tribunal has no equitable power to waive or otherwise disregard a statutory filing deadline.4 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 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 3 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006). 4 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).
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MTT Docket No. 26-002683 Page 2 of 3 The Tribunal further finds that the property at issue in this appeal does not meet the definition of “residential property” and the amount in dispute exceeds the jurisdictional limits of the Tribunal’s Small Claims Division, as provided by MCL 205.762.5 The Tribunal is required by statute to transfer this case to the Entire Tribunal division. As such, the Tribunal is required to extend Petitioner’s default and require the filing of an Entire Tribunal petition, proof of service, and additional filing fee. Therefore, IT IS ORDERED that this case is DISMISSED with respect to tax year 2025. The appeal shall continue for tax year 2026. IT IS FURTHER ORDERED that the case is TRANSFERRED from the Small Claims Division to the Entire Tribunal. IT IS FURTHER ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file an amended petition in compliance with Entire Tribunal rules, including the applicable multi-parcel form, (2) file proof of service of the amended Entire Tribunal petition upon all parties in interest as required by TTR 227(6), (3) pay the additional petition filing fee required under TTR 223(2)(a)-(b), (4) file a Motion to Set Aside Default, (5) pay the $50.00 fee required for the filing of the motion, and (6) 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.6 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.7 Entered: September 8, 2026 By: /s/ Patricia L. Halm bw/gc 5 Residential property is defined as real property with a principal residence exemption (“PRE”), real property classified as residential or agricultural, and real property with less than 4 rental units. See MCL 205.762(6) and TTR 265. “Property other than residential property may be included in a proceeding before the residential property and small claims division if the amount of that property's taxable value or state equalized valuation in dispute is not more than $100,000.00.” MCL 205.762(1). 6 “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). 7 See also MCL 205.732.
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MTT Docket No. 26-002683 Page 3 of 3 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