Order_of_Default_-_FTA.2026-05-19_16-26-52.pdf
Steven D Brawner, Petitioner V City Of Grand Rapids, Respondent · 25-003837-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 Steven D Brawner, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003837 City Of Grand Rapids, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear for the duly-noticed hearing scheduled for May 19, 2026. Thus, this case is subject to dismissal or a default hearing.1 Prior to dismissal or the scheduling of a default hearing, however, the Tribunal finds that placing the absent party in default and ordering an explanation and documentation justifying the absence at the proceeding is appropriate.2 Therefore, IT IS ORDERED that the absent party is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall submit information and documentation as directed above. The response must be filed with the Tribunal and served on the opposing party or the opposing party’s authorized representative within 14 days of entry of this order.3 Failure to comply with this order may result in dismissal of this case or the scheduling of a default hearing, as provided by TTR 237. By______________________________ Entered: May 19, 2026 Patricia L. Halm, Tribunal Chair 1 See TTR 247 & TTR 275. 2 See TTR 231 and See Grimm v Department 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. 25-003837 Page 2 of 4 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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Steven D Brawner 716 Bates SE Grand Rapids , MI 49503
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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 Steven D Brawner, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 25-003837 City Of Grand Rapids, Respondent. ORDER OF DEFAULT The Tribunal has reviewed the file in this case and finds that Petitioner failed to appear for the duly-noticed hearing scheduled for May 19, 2026. Thus, this case is subject to dismissal or a default hearing.4 Prior to dismissal or the scheduling of a default hearing, however, the Tribunal finds that placing the absent party in default and ordering an explanation and documentation justifying the absence at the proceeding is appropriate.5 Therefore, IT IS ORDERED that the absent party is HELD IN DEFAULT. IT IS FURTHER ORDERED that the defaulted party shall submit information and documentation as directed above. The response must be filed with the Tribunal and served on the opposing party or the opposing party’s authorized representative within 14 days of entry of this order.6 Failure to comply with this order may result in dismissal of this case or the scheduling of a default hearing, as provided by TTR 237. By______________________________ Entered: May 19, 2026 Patricia L. Halm, Tribunal Chair 4 See TTR 247 & TTR 275. 5 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010). 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).
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MTT Docket No. 25-003837 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