25-001757 Dismiss.pdf
Paul Thomas VanderHart, Petitioner V City Of Holland, Respondent · 25-001757-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 Paul Thomas VanderHart, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-001757 City Of Holland, Presiding Judge Respondent. Patricia L. Halm ORDER OF DISMISSAL On July 8, 2025, the Tribunal issued an Order Holding Petitioner in default because Petitioner filed the wrong petition for the issue under appeal and failed to include a copy of the notice giving rise to the appeal. Petitioner was given 14 days to cure the default, and they failed to respond. The Tribunal has considered the file in this case and finds that it has no authority over Petitioners’ appeal. Petitioner is appealing the subject property’s true cash and taxable value for the 2024 tax year, and the petition indicates that the property is classified as residential. As specified in Respondent’s answer, filed on July 7, 2025, Petitioner did not protest the assessment to the March Board of Review. A protest to the March Board of Review is a prerequisite to invoking the Tribunal’s jurisdiction over such properties under MCL 205.735a. As such, and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a statutory filing requirement or deadline, it has no authority to grant Petitioner the relief requested. Therefore, IT IS ORDERED that this case is DISMISSED. 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
Page 2
MTT Docket No. 25-001757 Page 2 of 2 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: August 15, 2025 By _____________________________ kac/jcr 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