25-002254 Ext and PD.pdf
Anna M Quagon, Petitioner V Township Of Alpena, Respondent · 25-002254-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 Anna M Quagon, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002254 Alpena Township, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner was held in default on June 4, 2025, for failing to file the correct petition for the issue under appeal. Petitioner was required to file a Petition for Veterans Exemption indicating the docket number previously assigned by the Tribunal and if utilizing the Tribunal’s e-filing system, file as an “amended petition.” Petitioner has had ample time to comply yet has 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.1 Further, the Tribunal finds that Petitioner is appealing an exemption claim for future tax years. The Tribunal has no authority to consider exemption claims for future tax years unless the claim for those years is denied by the assessor under MCL 211.7c(c). 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 a Petition for Veterans Exemption indicating the docket number previously assigned by the Tribunal and if utilizing the Tribunal’s e-filing system, file as an “amended petition, (2) file a Motion to Set Aside Default, and (3) file proof the motion was served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this Order.2 1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 2 “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.
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MTT Docket No. 25-002254 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner’s appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2025 tax year only. Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237. Entered: July 25, 2025 By _____________________________ kac 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 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).