24-004018 hearing notice-in person.pdf
Duane M Mosca, Patricia E Mosca, Petitioners V City Of Iron Mountain, Respondent · 24-004018-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 Duane M Mosca,Patricia E Mosca, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No.: 24-004018 City of Iron Mountain, Respondent. NOTICE OF IN-PERSON HEARING The Tribunal has scheduled a hearing to be conducted in-person as follows. Hearings are generally 30 minutes in length. HEARING DATE: October 29, 2025 HEARING TIME: 9:45 AM CDT HEARING LOCATION: Iron County Board of Commissioners Meeting Room 2 South Sixth Street Crystal Falls, MI 49920 This is an important legal document. Please have someone translate the document. Este es un documento legal importante. Por favor, haga traducir este documento. এ ট এক ট পূণ আইিন দিলল, অনু হ কের কউ দিলল টেক অনুবাদ ক ন। . ھذا ھو وﺛﯾﻘﺔ ﻗﺎﻧوﻧﯾﺔ ھﺎﻣﺔ ﯾرﺟﻰ ﻟدﯾك ﺷﺧص ﺗﺗرﺟم اﻟوﺛﯾﻘﺔ Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang dokumento.
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MTT Docket No. 24-004018 Page 2 of 4 HEARING INFORMATION – PLEASE READ IMMEDIATELY GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which includes attending the hearing on time, silencing cell phones, and dressing in appropriate attire. The hearing may be recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the Tribunal. REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. The Tribunal does not recommend or appoint representatives for you and will not pay for your representative. WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the time to present your case is limited and additional time may not be provided to accommodate witness testimony. DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the Tribunal and the opposing party at least 21 days before the hearing date even if the documents were previously submitted to the local Board of Review or the Michigan Department of Treasury. If the documents are not timely submitted to both the Tribunal and the opposing party, the documents may be excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e- filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were previously submitted to the Tribunal and the opposing party in this case. If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates that the parties are precluded from submitting any further documentary evidence, no further documentary evidence will be accepted even if filed and exchanged as indicated above. INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included in valuation appeals once the assessment has been established for that tax year. For purposes of administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at the March Board of Review for that year. MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If sent by mail, motions and requests must be sent to the opposing party or their authorized representative at the address identified in the petition or answer for that party or authorized representative, unless the party or authorized representative filed an appearance or other documentation identifying a different mailing address. 1. Motion to Adjourn: Parties may request the hearing be rescheduled (i.e. adjourned). The motion must be submitted to both the Tribunal and the opposing party at least 28 days before the hearing unless there are emergency circumstances. The emergency circumstances must be detailed to justify the granting of what would otherwise be considered a late motion. A $25 fee is required for the filing of the motion unless no fee was required for the filing of the petition or the required petition filing fee was waived. If no fee was required for
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MTT Docket No. 24-004018 Page 3 of 4 the filing of the petition, there is no motion fee for either party.1 If a fee was required for the filing of the petition and that fee was waived pursuant to TTR 215, the motion fee is waived for Petitioner only; Respondent must pay the $25 motion fee. If the motion is not granted or the Tribunal has not notified you that it has been granted, you are required to attend the hearing. 2. Hear on File Option: If a party is unable to attend a hearing, that party may participate in the hearing by submitting a written request asking to have that party’s side of the case “heard on the file.” The request must be submitted to both the Tribunal and the opposing party at least 28 days before the hearing. The opposing party may file a concurrence or objection to the request within 14 days of the service of the request on the opposing party. An opposing party’s failure to timely submit a concurrence or objection to the request will be deemed to be a concurrence to the request. If the request is granted, the Tribunal will conduct the hearing to take the testimony of the opposing party and render a decision based on that testimony and the documents timely submitted by both parties. If a local unit of government submits a “hear on file” request, the request will not be granted unless Respondent provides to the Tribunal and Petitioner in writing the assessments as established by the Board of Review for each tax year at issue. If the request is not granted or the Tribunal has not notified you that it has been granted, you are required to attend the hearing. 3. Telephonic Hearing Option: Parties may submit a written request for a telephonic hearing. The request must be submitted to both the Tribunal and the opposing party at least 28 days before the hearing. The opposing party may file a concurrence or objection to the request within 14 days of the service of the request on that party. An opposing party’s failure to timely submit a concurrence or objection to the request will be deemed to be a concurrence to the request. If the request is timely, it will be granted. If the request is granted, the hearing will be conducted telephonically for the requesting party only and may be rescheduled for a later date. If the request is not granted or the Tribunal has not notified you that it has been granted, you are required to attend the hearing. 4. Withdrawal of Case: If Petitioner no longer wants to continue with the appeal, Petitioner may submit a written request to withdraw the case. The request must be submitted to both the Tribunal and served on Respondent at least 14 days before the hearing. Respondent may file a concurrence or objection to the request within 7 days of the service of the request on that party. If Respondent does not timely submit a concurrence or objection to the request it will be deemed to be a concurrence to the request. If the request is granted, the case will be dismissed. If the request is not granted or the Tribunal has not notified you that it has been granted, you are required to attend the hearing. SETTLEMENT: Parties may submit a written agreement settling a case (i.e., stipulation). The stipulation must be on a form made available by the tribunal or shall be in a written form that is in substantial compliance with the tribunal’s form and be signed by the parties’ attorneys or authorized representatives, if they have attorneys or authorized representatives, or by the parties, if they do not have attorneys or authorized representatives. A $25 fee is required for the filing of the motion unless no fee was required for the filing of the petition or the required petition filing fee was waived. If the stipulation with appropriate filing fee is received by the Tribunal or the parties email a copy of the signed stipulation to the Tribunal by 4:30 p.m. on the business day immediately preceding the day of the scheduled hearing, the hearing may be adjourned. Parties that email a copy of a signed stipulation to the Tribunal for purposes of adjourning a hearing are also required to submit the original signed stipulation with appropriate filing fee, if required. The stipulation, once submitted, will be reviewed and, if accepted, the Tribunal will issue a consent judgment. If the Tribunal has not issued a consent judgment or notified you that the hearing is being adjourned, you are required to attend the hearing. FAILURE TO APPEAR: The failure of a party to timely appear or otherwise participate in a hearing will result in adjournment of the hearing and the holding of that party in default. The defaulted party will be given an opportunity to show good cause for the failure to appear. Failure to respond or show good cause may result in dismissal of the case or the conducting of a default hearing. 1 See TTR 223 and 269.
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MTT Docket No. 24-004018 Page 4 of 4 REASONABLE ACCOMMODATIONS: All hearings are conducted in a barrier-free location in compliance with the Americans with Disabilities Act. An individual requiring reasonable accommodation for effective participation in a hearing, including accessible documentation such as braille, large print, electronic or audio reader, should contact the Tribunal by telephone at (517) 335-9760, or complete and submit an accommodation request form located here. An individual requiring a foreign language interpreter for effective participation in a hearing, should contact the Tribunal by telephone at (517) 335-9760, or complete and submit an accommodation request form located here. All requests must be filed within five (5) days of receipt of the Notice of Hearing to ensure availability of accommodation. Hearing participants and observing members of the public who need assistance with speech or hearing may also participate in a telephonic or virtual hearing by dialing 7-1-1 and using the Michigan Relay service. More information about this service may be found here. PRIVACY OF INFORMATION: In order to conduct a comprehensive and fair hearing, a party’s private or confidential information, such as health or financial information, may be disclosed to the Tribunal and other parties and their attorneys or representatives. The Tribunal will use the private information solely for purposes related to the hearings process. A party may file a motion to request that a public hearing be closed in part or file a motion for protective order to deem certain information private and confidential in order to afford that information special protection. CONTACT INFORMATION: Michigan Tax Tribunal 611 W. Ottawa St., Lansing, MI 48933 U.S. Postal Mailing Address: PO BOX 30232, Lansing, MI 48909 Other Carriers (UPS, FedEx, DHL): 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48906 Phone: (517) 335-9760 E-Mail: taxtrib@michigan.gov Website: www.michigan.gov/taxtrib E-Filing: https://eFiling.apps.lara.state.mi.us Office Hours: 8:00 a.m. – 5:00 p.m., our office is closed from 12:00 p.m. – 1:00 p.m. Date Entered: August 26, 2025 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