24-004178 SAD.pdf

Mark L Supal, Petitioner V Township Of Lexington, Respondent · 24-004178-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 

Mark L Supal, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-004178 

 

Lexington Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER SETTING ASIDE PETITIONER’S DEFAULT 

 

On December 20, 2024, Petitioner filed a response to the Tribunal’s December 18, 

2024, Order of Default. The response includes a letter to the Tribunal and the subject 

property’s 2024 Notice of Assessment. 

 

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

was placed in default because they did not submit a copy of the notice giving rise to the 

appeal. However, the petition indicates that Petitioner did not appeal the assessment to 

Respondent’s March Board of Review (BOR) and also indicates that Petitioner did not 

receive the assessment notice. Petitioner timely responded to the Order of Default and 

has now included the subject assessment notice. The Tribunal finds that Petitioner did 

not appeal the assessment to the March BOR prior to commencing the Tribunal appeal 

as required by statute.1 Petitioner contends they did not receive the notice, and as a 

result, allowing the case to proceed to hearing to make findings of fact with respect to 

the Tribunal’s jurisdiction over this case is appropriate.2 As such, the Tribunal finds 

good cause to grant the motion and set aside the default. 

 

Therefore, 

 

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

 

 

Entered: January 14, 2025 

 

 

By _____________________________ 

bw 

 

 

 

 

 

 

 

1 MCL 205.735a(3). 

2 See Oak Park Crown Pointe, LLC v City of Oak Park, unpublished per curiam opinion of the Michigan 

Court of Appeals, issued December 12, 2019 (Docket No. 345819).

MTT Docket No. 24-004178 

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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