24-003613 GraphiteXpress LLC v Keene Township - Dismiss.pdf
GraphiteXpress LLC, Petitioner V Township Of Keene, Respondent · 24-003613-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 GraphiteXpress LLC, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003613 Keene Township, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL The Tribunal has considered the file in this case and finds that Petitioner was placed in default on November 15, 2024, because they did not submit a copy of the notice giving rise to the appeal.1 On December 23, 2024, the Tribunal extended the time for Petitioner to cure the default by an additional 14 days and they have failed to respond. Petitioner has not complied with either order, and the latter stated that “failure to comply with this Order shall result in the dismissal of the case . . .” and referenced Grimm v Dep’t of Treasury.2 In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should consider before imposing the sanction of dismissal. Those factors are: (1) whether the violation was wilful or accidental; (2) the party's history of refusing to comply with previous court orders; (3) the prejudice to the opposing party; (4) whether there exists a history of deliberate delay; (5) the degree of compliance with other parts of the court's orders; (6) attempts to cure the defect; and (7) whether a lesser sanction would better serve the interests of justice.3 Here, Petitioner’s failure to comply with multiple orders has established a history of deliberate delay. As a result, giving careful consideration to the factors involved and considering all options in determining what sanction is just and proper, the Tribunal finds that dismissal is appropriate, and a lesser sanction would not be appropriate in light of Petitioner’s history of noncompliance in this case. Therefore, IT IS ORDERED that this case is DISMISSED. 1 Although not addressed in the November 15, 2024 Order of Default, the petition fails to set forth a concise statement of facts for the Tribunal to understand the basis for the appeal. Specifically, it is unclear if Petitioner is challenging the underlying personal property assessments and seeking an exemption under MCL 211.9o, or if Petitioner is simply challenging the penalties and interest for the unpaid personal property taxes. 2 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 3 Id. at 149.
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MTT Docket No. 24-003613 Page 2 of 2 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 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. Entered: January 30, 2025 By _____________________________ smm 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