25-003090.pdf

Detroit Thermal LLC, Petitioner Vs. City Of Detroit, Respondent · 25-003090-TT

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STATE OF MICHIGAN 

oct 140? 

COURT OF APPEALS 

: 

NAL 

1B8U 

MICHIGAN TAX TR 

Detroit Thermal LLC, 

Petitioner-Appellant, 

v 

Court of Appeals Case No. 

City Of Detroit, 

MTT Docket No. 25-003090 

Respondent-Appellee. 

Stewart Mandell (P33781) 

Kevin C. Richard (P43417) 

Jackie J. Cook (P68781) 

City of Detroit Law Department 

Christina Grossi (P67482) 

Attorneys for Respondent-Appellee 

Honigman LLP 

Coleman A. Young Municipal Center 

Attorneys for Petitioner-Appellant 

2 Woodward Avenue, Suite 500 

39400 Woodward Avenue, Suite 101 

Detroit, MI 48226 

Bloomfield Hills, MI 48304-5151 

(313) 237-3061 

(313) 465-7420 

richkc(@detroitmi.gov 

slmandell@honigman.com 

jcook@honigman.com 

cgrossi@honigman.com 

Notice of Filing Claim of Appeal 

TO: 

Chief Clerk 

Michigan Tax Tribunal 

611 W, Ottawa 

Lansing, MI 48933 

PLEASE TAKE NOTICE that on October 14, 2025, the attached Claim of Appeal was 

filed electronically with the Court of Appeals,

JIS Code: COA 

STATE OF MICHIGAN 

JUDICIAL DISTRICT 

{JUDICIAL CIRCUIT 

COUNTY 

[/1IN THE COURT OF APPEALS 

CLAIM OF APPEAL 

CASE NO. 

CIRCUIT 

Michigan Tax Tribunal 

DISTRICT 

5.003000 

PROBATE 

Court address 

Court telephone no. 

Plaintiff s/Petitioner’s name(s) and address(es) 

[1 Appeltant 

Detroit Thermal LLC 

{appellee 

Defendant’s/Respondent’s name(s) and address(es) 

[HI] Appellant 

City of Detroit 

[14] Appellee 

Plaintiff's attorney, bar no., address, and telephone no. 

Stewart L. Mandell {P33781), Jackie J. Cook (P68781), 

Christina Grossi (P67482), Honigman LLP, 39400 Woodward 

Avenue, Sulte 101, Bloomfield Hills, M1 48304, 

{313} 465-7420, (248) 566-8474 

Defendant's attorney, bar no., address, and telephone no. 

Kevin Richard {P43417), City of Detroit Law Department, 

CAYMC - 2 Woodward Avenue, Suite 500, Detroit, M1 48226, 

{313} 237-3061 

In the matter of 

Other Interested party{ies) of probate matier 

4. 

Detroit Thermat LLC 

claims an appeal from a final judgment or final order entered on 

Name 

September 25, 2025 

inthe Michigan Tax Tribunal 

Court of the State of Michigan, 

Date 

Courl name and number or county 

by 

DOdistrictjudge 

 Ocircuitjudge 

 [lprobate judge 

Dl district court magistrate 

Presiding Judge Patricia L. Halm 

P48096 

Name of judge or district court magistrate 

Bar no. 

2 Bondonappealis 

[lfiled. 

[attached. 

[lwaived. 

[not required. 

3, [Ja. The transcript has been ordered. 

Ob. The transcript has been filed. 

¢. No record was made.

Claim of Appeal 

(9/23) 

- 

Page 20? 

Case No. 25-003090 

14. THIS CASE INVOLVES 

(Ja. 

ACONTEST 

AS TO THE CUSTODY OF A MINOR GHILD. 

Ib. AN ADULT OR MINOR GUARDIANSHIP UNDER THE ESTATES AND PROTECTED INDIVIDUALS CODE OR 

UNDER THE MENTAL HEALTH CODE. 

Oc. AN INVOLUNTARY MENTAL HEALTH TREATMENT CASE UNDER THE MENTAL HEALTH CODE. 

id. ARULING THAT A PROVISION OF THE MICHIGAN CONSTITUTION, A MICHIGAN STATUTE, 

A RULE OR 

REGULATION INCLUDED IN THE MICHIGAN ADMINISTRATIVE CODE, OR ANY OTHER ACTION OF THE 

LEGISLATIVE OR EXECUTIVE BRANCH OF STATE GOVERNMENT IS INVALID. 

Je. AN ADOPTION ORDER UNDER CHAPTER X OF THE PROBATE CODE, 

Jf. 

AFREEDOM OF INFORMATION ACT ISSUE. 

10/14/2025 

Stewart L. Mandell 

Date 

Appellant/Attorney signature 

PROOF OF SERVICE 

| certify that copies of this claim of appeal and bond (if required) were served on 

Kevin Richard 

on 10/14/2025 

by 

[personal service. 

[first-class mail. 

Name 

Date 

on 

by 

[personal service. 

[first-class mail. 

Name 

Date 

on 

by 

[personal service. 

[first-class mail. 

Name 

Date 

10/14/2025 

/s/ Lisa Joseph 

Date 

Signature

Michigan Court of Appeals 

Lower Court/Tribunat: Michigan Tax Tribunal 

Jurisdictional Checklist 

Lower Court Gase No. 25-003090 

Case Name: DE1r0it Thermal LLC v City of Detroit 

INSTRUCTIONS: For 

a civil claim of appeal, please complete the following statements. 

[SELECT ONE] An appeal of right may be filed because the order is: 

MCR 7.203(A) 

[] 

A final order of the circuit court under MCR 7.202(6). Specify subsection: 

Hl 

A probate court order that falls within MCR 5.801(A). Specify subsection: 

MI Const, art 6, sec 28; MCL 205.753(1); MCR 7.203(A}(2) 

Appealable as of right by law or court rule. Specify law or rule: 

[SELECT ONE] This claim of appeal is timely because it is being filed: 

MCR 7.204(A) 

Within 21 days from entry of the order appealed from (as identified above). 

] 

Within 21 days of an order deciding a motion for new trial, rehearing, reconsideration, or other relief from 

the order appealed, and the postjudgment motion was filed within 21 days of the order appealed from. 

[] 

Other: 

INSTRUCTIONS: Please complete the checklist and file with your claim of appeal. 

Fallure fo file all required documents and requisite fees may result in rejection of 

MCR 7.201(B)(2) 

your claim of appeal. 

A signed claim of appeal. The caption must list all of the parties in each lower court 

MCR 7.204(B)(1) & (D) 

case appealed. 

A copy of the order you are appealing (as identified in Jurisdiction section). 

MCR 7.204(C)(1) 

An official current register of actions from the lower court or tribunal showing entry 

MCR 7.204(C)(5) 

of the order appealed. 

The filing fee or exception (example: motion to waive fees). 

MCR 7.202(3), 

MCR 7.204(B)(2) 

Evidence of the transcript {Select one): 

MCR 7.204(C)(2) 

Il The complete transcript has been ordered. 

MCR 7.216(B){1){a) 

No transcript will be filed. 

MCR 7.204(C)(2)

Order Appealed

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Detroit Thermal LLC, 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

v 

MTT Docket No. 25-003090 

City of Detroit, 

Presiding Judge 

Respondent. 

Patricia L. Halm 

ORDER OF DISMISSAL 

The Tribunal has considered the file in this case and finds that it has no authority over 

Petitioner's appeal. The pleadings indicate that Petitioner is appealing the true cash, 

state equalized, and taxable values for Parcel No. 25990320.15 for the 2025 tax year. 

The Tribunal has no authority over that parcel under MCL 205.735a(6), however, 

because the subject property is classified as utility personal property and the deadline to 

file an appeal in this case was June 2, 2025.1 

Petitioner filed the petition on August 4, 

2025, and as such, failed to appeal the assessment to the Tribunal by the statutory 

deadline. 

Petitioner's failure to file the appeal by the statutory deadline is a failure to invoke the 

Tribunal's statutory jurisdiction over this proceeding.? 

In Sixarp, the Michigan Supreme 

Court reiterated previous appellate decisions in its reasoning that the Tribunal’s 

jurisdiction is statutory by nature. The Court stated: 

MCL 205.735a(3) “is not a notice statute, but is a jurisdictional statute that 

governs when and how a petitioner invokes the Tax Tribunal’s jurisdiction.” 

We therefore overrule Parkview? to the extent that it incorrectly held that the 

protest requirement of . 

. 

. the precursor to MCL 205.735a 

. 

. 

. 

is a mere 

“procedural requirement for perfecting an appeal in the Tax Tribunal” and 

not an express limitation on the MTT’s jurisdiction. 

Instead, the protest 

requirement 

of MCL 205.735a(3) may only be waived 

by the court 

if 

necessary to remedy a constitutional due-process violation that deprived 

the taxpayer of their ability to invoke the right to protest. 

The Tribunal finds that the same reasoning relied upon by the Sixarp court is applicable 

to MCL 205.735a(6) in this case. The Legislature created a statutory jurisdiction

MTT Docket No. 25-003090 

Page 2 of 3 

requirement that a utility personal property valuation appeal be filed with the Tribunal by 

May 31 of the tax year under appeal. This statutory subsection, like MCL 205.735a(3), 

controls the Tribunal’s jurisdiction over an appeal. The Tribunal has no equitable power 

to disregard a statutory filing deadline.5 “[S]imply because the plaintiffs’ underlying 

claim has a constitutional dimension, and may even be meritorious, does not excuse the 

plaintiffs’ failure to assert their claim within the applicable statutory period of limitation,” 

The Tribunal notes that the petition in this case contends that Petitioner did not receive 

the notice of assessment until after July 67 and was unaware of the assessment until 

receiving the tax bill. This contention of improper notice, if actionable, would require a 

determination by an applicable authority that the purported error resulted in a due- 

process violation. As explained above, the Tribunal lacks any equitable authority to 

consider a potential due-process violation. The Tribunals jurisdiction as a result of 

a 

failure of a unit of government to comply with a statutory obligation, if there was any, 

may be vested upon the Tribunal by a judicial body only as a matter of equity.? As 

opposed to what is stated in the petition in this case, reliance on Parkview is not 

appropriate after that case was overruled by Sixarp.® Lacking jurisdiction, the only 

appropriate action is dismissal. Therefore, 

IT IS ORDERED that the case is DISMISSED. 

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 motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

5The 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). 

8 See Szymanski v City of Westland, 420 Mich 301, 303; 362 NW2d 224, 225 (1984).

MTT Docket No. 25-003080 

Page 3 of 3 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

Alternatively, 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. 

, 

Co 

Entered: September 25, 2025 

By alicia 

7 

- Radi 

bw/am 

PROOF OF SERVICE 

| 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

Official Current Tax Tribunal Register of Actions

Michigan Tax Tribunal 

Licensing and Regusiocy Affairs 

Mi.gov Home 

Contact ths Tribunal 

Tex Tribunal Home 

Tax Docket Lookup 

Tax Docket Information: 

Docket Number: (25:603020T 

Status; [OF 

Potiionsr:[Detron Thermal LC 

Respondent: [Cty of Detrait 

Caso Typo: [LT Propery 

1 

Oivslons [£1 

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County: [Wayne 

Judger|Nojudoe asdgned 

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Respectfully submitted, 

Attorneys for Petitioner-Appellant 

HONIGMAN LLP 

By: /s/ Stewart L. Mandell 

Stewart L. Mandell (P33781) 

Jackie J. Cook (P68781) 

Christina Grossi (P67482) 

39400 Woodward Avenue, Suite 101 

Bloomfield Hills, MI 48304 

(248) 566-8474 

slmandell@honigman.com 

jcock@honigman.com 

Dated: October 14, 2025 

cgrossi@honigman.com 

Certificate of Service 

The undersigned states that she is employed by Honigman LLP and on October 14, 2025, 

she served a copy of the Notice of Filing Claim of Appeal and Claim of Appeal upon the Michigan 

Tax Tribunal, by way of hand-delivery to the Michigan Tax Tribunal’s address of 611 W, Ottawa, 

Lansing, MI 48933. 

[s/ Lisa Joseph 

Lisa Joseph 

Dated: October 14, 2025

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