26-000381 Ext Def Div Unclear.pdf
Mitchell Petersen, Petitioner V Township Of Pittsfield, Respondent · 26-000381-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 Mitchell Petersen, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 26-000381 Pittsfield Township, 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 it entered an order holding Petitioner in default on May 15, 2026, because Petitioner e-filed a Small Claims petition disputing the true cash and taxable values established by Respondent for Parcel No. L-12-23-350-014 for the 2026 tax year on March 24, 2026. Petitioner attached a completed Entire Tribunal petition to the Small Claims petition, and they did not submit a copy of the March Board of Review (BOR) decision or pay a filing fee for the Entire Tribunal petition. It is therefore unclear which division of the Tribunal Petitioner intended to file the appeal. The property is classified as residential, and it may therefore be appealed either in the Small Claims Division or the Entire Tribunal.1 Petitioner was required to cure the default within 14 days, 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.2 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: If Petitioner wishes to remain in the Small Claims Division, (1) file documentation indicating whether they want the appeal to proceed in the Small Claims Division or the Entire Tribunal, (2) if Petitioner wishes to proceed in the Small Claims Division, submit (a) a copy of the March BOR decision, (3) file a Motion to Set Aside Default, and (4) file proof the motion and documentation were served on Respondent. 1 The Entire Tribunal utilizes a formal hearing process that includes discovery, and self-represented parties are expected to know and comply with applicable rules and procedures. 2 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010).
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MTT Docket No. 26-000381 Page 2 of 2 If Petitioner wishes to proceed in the Entire Tribunal Division, (1) file (a) a corrected Entire Tribunal petition, and (b) the $250.00 fee required for the filing of the Entire Tribunal petition, (2) file a Motion to Set Aside Default, (3) pay the $50.00 fee required for the filing of the motion and (4) file proof the motion and the Entire Tribunal petition were served on Respondent and six parties in interest in accordance with TTR 227(6). IT IS FURTHER ORDERED that the corrected petition shall note the docket number assigned by the Tribunal. Unfortunately, the payment of filing fees may not be made via e-filing. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.3 IT IS FURTHER ORDERED that Respondent shall file an Entire Tribunal answer within 28 days after the date of service of the Entire Tribunal petition. Failure to comply with this order may result in dismissal of the case as provided by TTR 231.4 Entered: June 18, 2026 By: /s/ Patricia L. Halm 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 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 219(5). 4 See also MCL 205.732.