26-000183 Rymer v Menominee - Reconsideration.pdf

Mark S Rymer, Petitioner V City Of Menominee, Respondent · 26-000183-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 

Mark S Rymer, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000183 

 

City of Menominee, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On May 16, 2026, Petitioner filed a motion requesting that the Tribunal reconsider the 

Order of Dismissal entered in this case on April 23, 2026. In the motion, Petitioner 

states that they have proof of receiving the exemption for the 2025 and 2026 tax years. 

 

The Tribunal has considered the motion and the case file and finds that it “may order a 

rehearing or reconsideration of any decision or order upon its own initiative or motion 

filed within 21 days after the entry of the decision or order sought to be reheard or 

reconsidered.”1 Petitioner’s Motion for Reconsideration was filed after May 14, 2026, 

beyond the 21-day deadline to file such a request, and as a result, is not properly 

pending before the Tribunal.2 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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 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: June 9, 2026 

 

 

By: /s/ Marcus L. Abood 

smm 

 

 

 

1 TTR 261(1). 

2 See also Pars Ice Cream Co, Inc v Dep’t of Treasury, unpublished per curiam opinion of the Court of 

Appeals, issued August 14, 2012 (Docket No. 305148).

MTT Docket No. 26-000183 

Page 2 of 2 

 

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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