Partial_Dismissal_-_Valuation.2026-06-11_07-38-09.pdf
Russell Graham Petitioner V Township Of Long Rapids Respondent · 26-002282-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 Russell Graham, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002282 Township Of Long Rapids, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.1 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were 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 assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: June 11, 2026 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 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).
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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 Russell Graham, Petitioner, MICHIGAN TAX TRIBUNAL SMALL CLAIMS DIVISION v MTT Docket No. 26-002282 Township Of Long Rapids, Respondent. ORDER OF PARTIAL DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that Petitioner is appealing assessments for prior tax years and the Tribunal has no authority over those assessments under MCL 205.735a, as the petition was not timely filed.3 Further, the Tribunal also has no authority over those assessments, as the facts alleged do not establish that the assessments were 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”).4 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 assessment appeal is PARTIALLY DISMISSED. The appeal shall continue for the 2026 tax year(s) only. By:___________________________________ Patricia L. Halm, Tribunal Chair Entered: June 11, 2026 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 See Electronic Data Systems Corporation v Township of Flint, 253 Mich App 538 (2002). 4 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).