24-004053 Second Extension.pdf
Daniel Zuckerbrod, Petitioner Vs. City Of Southfield, Respondent · 24-004053-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 Daniel Zuckerbrod, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-004053 City of Southfield, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default because they failed to file proof evidencing service of the petition. Petitioner timely responded but failed to cure the default, and the Tribunal entered an order extending the time to cure on May 27, 2025.1 Having now filed proper proof of service on all the parties in interest, Petitioner has partially complied with the Tribunal’s orders. Petitioner failed, however, to file a Motion to Set Aside Default with the appropriate filing fee. 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 dismissal of the case for failure to timely comply with this order.2 Therefore, IT IS 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 a Motion to Set Aside Default, (2) pay the $50.00 fee required for the filing of the motion, 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.3 1 The May 27, 2025 order extending default also vacated a May 27, 2025 Order Setting Aside Default as the Tribunal erred in the entry of that order as the proof of service filed on April 18, 2025, by Petitioner, only indicated service of the petition on the Respondent and not on all the parties in interest. 2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 “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).
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MTT Docket No. 24-004053 Page 2 of 2 Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.4 Entered: June 23, 2025 By _____________________________ cs 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 4 See also MCL 205.732.