Respondent's Request for Dismissal.pdf
Scott Ciemniecki Petitioner V City Of Birmingham Respondent · 26-002794-TT
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN ADMINISTRATIVE HEARING SYSTEM MICHIGAN TAX TRIBUNAL SCOTT CIEMNIECKI, Petitioner, vs. CITY OF BIRMINGHAM, Respondent. MTT Docket No. 26-002794 SMALL CLAIMS DIVISION / Scott Ciemniecki Petitioner 1098 Northlawn Blvd. Birmingham, MI 48009 (248) 766-3780 miscott1098@gmail.com Michael C. Gibbons (P51304) BEIER HOWLETT, P.C. Attorneys for Respondent 3001 W. Big Beaver Road, Suite 600 Troy, MI 48084 (248) 645-9400 mgibbons@bhlaw.us.com / RESPONDENT’S REQUEST FOR DISMISSAL DUE TO LACK OF JURISDICTION NOW COMES Respondent City of Birmingham by its legal counsel, Beier Howlett, P.C., and respectfully requests that the Tribunal dismiss the above-captioned petition for lack of juris- diction. In support thereof, Respondent states as follows: 1. Petitioner seeks to appeal a special assessment levied by the City of Birmingham. (A copy of the Petition is attached as Exhibit A). 2. Under Michigan law, specifically MCL 211.746, a party must timely protest the special assessment at or prior to the hearing on the roll to preserve the right to appeal to the Michigan Tax Tribunal. 3. The City of Birmingham's Code of Ordinances (“Code”), Chapter 94, Section 94-9, mirrors this requirement, stating that an owner or party in interest must appear at the
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hearing or file a written protest to preserve the right to appeal. (A copy of Section 94-9 of the Code is attached as Exhibit B). 4. Petitioner did not appear at the March 23, 2026 hearing on the roll nor did he file a written protest prior to or at the time of the hearing. (See Minutes of March 23, 2026 hearing on the roll attached as Exhibit C). 5. Under Michigan law, specifically MCL 211.746, a party must timely file a written appeal of the special assessment with the state tax tribunal within 30 days after the confirmation of the special assessment roll to preserve the right to appeal to the Michigan Tax Tribunal. 6. The City of Birmingham's Code Chapter 94, Section 94-9 (h) states that an appeal by an owner or party in interest is timely if “an appeal to the Michigan Tax Tribunal is instituted within 30 days after the date of confirmation of such special assessment roll,” otherwise the matter is incontestable. (See Exhibit B). 7. Petitioner is believed to have submitted his appeal by mail on May 16, 2026, which exceeds the 30 day period from the confirmation of the appeal on March 23, 2026. 8. Petitioner failed to (a) timely protest the special assessment and (b) appeal the assessment to the Tribunal, thus failing to preserve his right to appeal the special assessment. The Tribunal therefore lacks jurisdiction to hear this matter. WHEREFORE, Respondent respectfully requests that the Tribunal dismiss the petition for lack of jurisdiction.
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Respectfully submitted, BEIER HOWLETT, P.C. Dated: September 2, 2026 /s/ Michael C. Gibbons Michael C. Gibbons (P51304) Attorneys for Respondent 3001 W. Big Beaver Rd., Ste. 600 Troy, MI 48084 (248) 282-1069/ (248) 645-9344-fax
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PROOF OF SERVICE The undersigned certifies that a copy of the attached RESPONDENT’S REQUEST FOR DISMISSAL and this PROOF OF SER- VICE were served upon the attorneys of record and all parties to the above cause by: XX U.S. FIRST CLASS MAIL on September 2, 2026. I declare under the penalty of perjury that the statement above is true to the best of my information, knowledge and belief. /s/ Erin Miller Erin Miller