26-000186 Dismiss.pdf

Rosa Mae McClain, Petitioner V City Of Southfield, Respondent · 26-000186-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 

Rosa Mae McClain, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-000186 

 

City of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

ORDER OF DISMISSAL 

 

On March 10, 2026, Petitioner filed their Notice of Assessment and a delinquent tax bill 

in response to the Tribunal’s March 3, 2026 Order of Default. 

 

The Tribunal has considered the response and the case file and finds that Petitioner 

was held in default because they failed to file a copy of the notice giving rise to the 

appeal, and the default has been timely cured. As a result, the Tribunal finds good 

cause to set aside Petitioner’s default. 

 

Furthermore, the Tribunal finds that Petitioner is appealing from a tax bill issued by the 

Oakland County Treasurer in June 2025. Pursuant to MCL 205.735a(6), "[a]n appeal of 

a contested tax bill shall be made within 60 days after mailing by the assessment district 

treasurer and the appeal is limited solely to correcting arithmetic errors or mistakes and 

is not a basis of appeal as to disputes of valuation of the property, the property's exempt 

status, or the property's equalized value resulting from equalization of its assessment by 

the county board of commissioners or the state tax commission." In this case, Petitioner 

filed the appeal on February 17, 2026, well after the 60-day filing deadline. As such, and 

inasmuch as the Tribunal has no equitable power to waive or otherwise disregard 

statutory filing requirements and deadlines, it has no authority to hear the appeal or grant 

the relief requested. See Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025). 

Therefore, 

 

IT IS ORDERED that Petitioner’s default has been SET ASIDE. 

 

IT IS FURTHER ORDERED that this case is DISMISSED. 

 

This order resolves all pending claims in this matter and closes this case.

MTT Docket No. 26-000186 

Page 2 of 2 

 

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: March 23, 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

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