25-002935 SAD PD.pdf

Sonya L Roseberry, Petitioner V City Of Southfield, Respondent · 25-002935-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 

Sonya L Roseberry, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002935 

 

City Of Southfield, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

 

 

 

ORDER SETTING ASIDE PETITIONER’S 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 September 17, 2025, and the default has been timely cured. The 

documents curing the default can be reviewed through the docket search function on 

the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket number and 

clicking on the document link next to the line item entry for the documents. 

 

Additionally, the Tribunal finds that Petitioner is appealing assessments for the 2023 

and 2024 tax years; however, the 2024 tax year has been previously dismissed by the 

Tribunal in the September 17, 2025 Order of Partial Dismissal. Furthermore, the 

Tribunal has no authority over the 2023 tax year under MCL 205.735a, as the petition 

was not timely filed.1 The Tribunal also has no authority over that assessment, as the 

facts alleged do not establish that the assessment was the result of a clerical error (i.e., 

“an error of a transpositional, typographical, or mathematical nature”) or a mutual 

mistake of fact (i.e., “an erroneous belief, which is shared and relied on by both 

parties”).2 Rather, the facts alleged indicate a valuation dispute that does not involve 

the correction of a clerical error or mutual mistake of fact. Therefore, 

 

IT IS ORDERED that Petitioner’s default is SET ASIDE. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal is PARTIALLY 

DISMISSED. The appeal shall continue for the 2025 tax year only. 

 

 

By:___________________________________ 

Entered: October 22, 2025 

kac 

 

1 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 

2 See International Place Apartments – IV v Ypsilanti Township, 216 Mich App 104, 109 (1996), Ford 

Motor Company v City of Woodhaven, 475 Mich 425, 442 (2006).

MTT Docket No. 25-002935 

Page 2 of 2 

 

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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