26-002257 Transfer_ET to SC_Grant_CorrDef.pdf
Sheryl L Saliba Petitioner Vs. Township Of Sanilac Respondent · 26-002257-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 Sheryl L Saliba, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-002257 Sanilac Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONER’S MOTION TO TRANSFER CASE FROM THE ENTIRE TRIBUNAL TO THE SMALL CLAIMS DIVISION CORRECTED ORDER HOLDING PETITIONER DEFAULT ORDER CORRECTING DOCKET On July 11, 2026, Petitioner filed a motion requesting transfer of this case from the Entire Tribunal to the Small Claims Division. In the motion, Petitioner states they intended to file this appeal in the Small Claims division and accidently filed the appeal incorrectly on the Tribunal’s website. The Tribunal has considered the motion and the case file and finds that it “may, upon motion, transfer a contested case pending in the entire tribunal to the small claims division.”1 The amounts in contention for all tax years at issue in this appeal fall within the jurisdictional limits of the Small Claims Division and Respondent will not be prejudiced by the transfer due to the early stage of this case. As a result, the Tribunal finds it appropriate to grant Petitioner’s request. Further, the Tribunal finds it issued an order holding Petitioner in default on September 11, 2026. The Tribunal erred in the entry of that order as it failed to consider that Petitioner’s motion, filed on July 11, 2026, already indicated that Petitioner elects to proceed in the Small Claims division.2 Consequently, the Tribunal finds it appropriate to issue a corrected order. Specifically, Petitioner filed an Entire Tribunal case information sheet and paid a filing fee. Because a petition was not filed, the appeal is not properly pending. As such, Petitioner must file a Small Claims petition within 14 days of entry of this order. The petition shall note the docket number assigned by the Tribunal and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned docket number as an “amended petition.” Small Claims petition forms can be found on the Tribunal’s website at www.michigan.gov/taxtrib. 1 TTR 237(5). 2 TTR 271.
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MTT Docket No. 26-002257 Page 2 of 2 Additionally, the Tribunal finds that based on the pleadings filed by Petitioner on June 9, 2026, the Tribunal listed Sanilac County as Respondent in this case. However, the proper Respondent is Sanilac Township as that is the entity listed on the Board of Review’s decision for the subject property. Therefore, IT IS ORDERED that Petitioner’s Motion to Transfer this case from the Entire Tribunal to the Small Claims Division is GRANTED. IT IS FURTHER ORDERED that Petitioner is held in Default. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: file a Small Claims Petition for Valuation Appeal form indicating the docket number previously assigned by the Tribunal, and if filing via the Tribunal’s e-filing system, must be filed as an “amended petition,” within 14 days of entry of this order.3 IT IS FURTHER ORDERED that the docket shall be CORRECTED to reflect Sanilac Township as the proper Respondent in this case. Failure to comply with this order will result in Petitioner being required to file a motion to set aside the default. Entered: October 1, 2026 By: /s/ Patricia L. Halm kac/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 provided 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 225(5).