26-002300 default2.pdf
Body Of Christ Community Of Faith Petitioner V City Of Detroit Respondent · 26-002300-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 Body of Christ Community of Faith, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-002300 City of Detroit, Presiding Judge Respondent. Patricia L. Halm SECOND CORRECTED ORDER HOLDING PETITIONER IN DEFAULT The Tribunal has reviewed the file in this case and finds that it entered a corrected order holding Petitioner in default on June 30, 2026. The Tribunal erred in the entry of this order, as it failed to indicate that in addition to failing to properly complete the petition, Petitioner also failed to pay the full required filing fee. The subject property is classified as commercial, so a fee of $250.00 is required for the filing of the petition; Petitioner only submitted a $125.00 fee. As for the petition itself, Petitioner filed an exemption petition and failed to identify the exemption claimed and the statutory authority for the exemption as well as what it believes the property’s TV is for the tax year at issue in Section 5 of the Small Claims Petition form. Alternatively, it appears that Petitioner may have failed to file the proper petition for the issue being appealed. The explanation set forth in Section 4 of the petition speaks to the property’s valuation rather than exemption from ad valorem property taxation, and if valuation is in fact being appealed, a valuation petition is required. Therefore, IT IS ORDERED that Petitioner is held in DEFAULT. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) Submit the additional $125.00 fee required for the filing of the petition, and (2) File a complete, amended petition for the issue being appealed. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “Amended Petition.” Unfortunately, the filing fee payment may not be made via e- filing. The foregoing must be filed with the Tribunal within 14 days of the entry of this Order.1 1 “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
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MTT Docket No. 26-002300 Page 2 of 2 Failure to comply with this order will result in Petitioner being required to file a motion to set aside the default (with appropriate filing fee). Entered: July 1, 2026 By: /s/ Patricia L. Halm ejg 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 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).