25-002623 Sever Def.pdf
Sxm LLC, Petitioner V Township Of Hadley, Respondent · 25-002623-TT
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 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 SXM LLC, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION 2D2M LLC, Petitioner, v MTT Docket Nos. 25-002623 & 25-002701 Hadley Township, Presiding Judge Respondent. Patricia L. Halm ORDER SEVERING PARCEL NO 44-010-036-026-00 TO DOCKET NO 25-002701 ORDER HOLDING PETITIONER IN DEFAULT IN DOCKET NO 25-002701 The Tribunal has reviewed the file in this case and finds that a petition was filed on May 27, 2025, initiating a valuation appeal for Parcel Nos. 44-010-036-032-00 and 44-010- 036-026-00. The petition indicates that the parcels are contiguous. The petition also includes attachments of the Board of Review decisions for both parcels. Those decisions indicate that each appealed parcel is owned by a different entity. The Tribunal finds that the parcels, while purportedly contiguous, cannot be filed in a single appeal because each party in interest, as Petitioner, is required to file a separate petition. Although the parties are commonly represented, each parcel has only one indicated party in interest eligible to file a petition as the property owner.1 “Party in interest” refers to a person or entity with a property interest in the property being assessed, and “property interest” is “a legal share in something and “all or part of a legal or equitable claim to or right in property.”2 Accordingly, the Tribunal shall sever Parcel No. 44-010-036-026-00 into a separate docket. A separate additional petition filing fee is due as a result of the severance.3 Therefore, IT IS ORDERED that Parcel No. 44-010-036-026-00 is SEVERED to Docket No. 25-002701. IT IS FURTHER ORDERED that Petitioner is held in DEFAULT in Docket No. 25-002701. IT IS FURTHER ORDERED that Petitioner shall cure the default in Docket No. 1 See MCL 205.735a(6). 2 See Spartan Stores Inc v City of Grand Rapids, 307 Mich App 565, 575-576 and fn 9 (2014). 3 TTR 223(2). If not severed, the contiguous parcel would have been held in default for failure to pay the contiguous-parcel petition fee under TTR 223(2)(b).
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MTT Docket No. 25-002623 & 25-002701 Page 2 of 2 25-002701 by filing a severed petition and $125.00 petition filing fee within 14 days of the entry of this order.4 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 a “Severed Petition.” Failure to comply with this order will result in the dismissal of that case.5 Entered: July 11, 2025 By _____________________________ bw 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 4 See TTR 223(2)(a)(ii) and TTR 269(1). 5 See TTR 237(1).