24-003464 extend.pdf
Triumph Church, Petitioner V City Of Pontiac, Respondent · 24-003464-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
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 Triumph Church, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003464 City of Pontiac, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that Petitioner was held in default on September 20, 2024, because it filed both a Small Claims Petition and an Entire Tribunal Petition for the same parcel of property, neither of which was properly completed.1 Petitioner was required to cure the default within 14 days. Despite having ample time to comply, Petitioner failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify dismissal of the case for failure to timely comply with this Order.2 For clarification, Petitioner may only file one petition for the property, and it must file the appropriate petition for the division of the Tribunal in which it wishes to file its appeal, i.e., Small Claims Division or Entire Tribunal. The Petitions indicate that the property is classified as commercial, however, so Petitioner may only file the appeal in the Small Claims Division if the amount of taxable value (TV) in dispute does not exceed $100,000. Because Petitioner failed to properly complete the Petitions and did not provide the required valuation information, the Tribunal is unable to determine whether the appeal qualifies for Small Claims. The Tribunal is also unable to determine whether the required filing fee has been paid in full. Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file either a completed Small Claims petition form or a completed Entire Tribunal petition form, (2) pay the additional filing fee, if any, required for the filing of the appeal, (3) file a Motion to Set Aside Default, (4) pay the fee required for the filing of the Motion to Set Aside Default, which depends on which Petition is filed; the fee is $25.00 in the Small Claims division and $50.00 in the Entire Tribunal, and (5) file proof the Motion to Set Aside Default was served on Respondent. The foregoing must be filed 1 The order also stated that Petitioner failed to provide a copy of the notice giving rise to the appeal, but the petitions indicate that the property is classified as commercial, so this document is not required. 2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).
Page 2
MTT Docket No. 24-003464 Page 2 of 2 with the Tribunal within 14 days of entry of this Order.3 Failure to comply with this Order may result in dismissal of the case, as provided by TTR 231.4 Entered: November 26, 2024 By _____________________________ ejg/jc 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 provide by those parties, attorneys, or authorized representatives. By: Tribunal Clerk 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 219(5). 4 See also MCL 205.732.