23-001890 Sever IC.pdf
Comerica Bank, Petitioner Vs. City Of Midland, Respondent · 24-004219-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 Comerica Bank, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket Nos. 23-001890 & 24-004219 City of Midland, Presiding Judge Respondent. Kari L. Miles ORDER GRANTING RESPONDENT’S MOTION FOR IMMEDIATE CONSIDERATION ORDER GRANTING RESPONDENT’S MOTION TO SEVER ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT TO DOCKET NUMBER 24-004219 On December 19, 2024, Respondent filed a motion requesting immediate consideration of its Motion to Sever the 2024 tax year from this appeal. In the motion, Respondent states that the deadline for filing and exchanging prehearing statements and valuation disclosures for the 2023 tax year was October 7, 2024, and Respondent will not be able to conduct discovery or submit a valuation disclosure for the 2024 tax year. Petitioner has not filed a response to the motion. The Tribunal has considered the motions and the case file and finds that the Motion for Immediate Consideration includes a statement verifying that Respondent notified Petitioner of the filing of the motion and indicating whether Petitioner would be filing a response, as required by TTR 225. As such, the Motion for Immediate Consideration is granted. The Tribunal further finds it entered an order granting Petitioner’s motion to amend its petition to include the 2024 tax year on December 3, 2024. Pursuant to the Order entered April 22, 2024, pre-valuation disclosure discovery closed in this case on October 7, 2024, and valuation disclosures and prehearing statements were due the same day. Due to the stage in which this case is at, and in the interest of judicial efficiency, the Tribunal finds good cause to sever the 2024 tax year from this case and assign it to a new docket number. Therefore, IT IS ORDERED that Respondent’s Motion for Immediate Consideration is GRANTED. IT IS FURTHER ORDERED that Respondent’s Motion to Sever is GRANTED.
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MTT Docket Nos. 23-001890 & 24-004219 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner’s appeal for the 2024 tax year is SEVERED and ASSIGNED to Docket No. 24-004219. IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2024 tax year within 21 days of the entry of this Order. The petition shall note the docket number assigned by the Tribunal for the 2024 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2024 docket as a “Severed Petition.”1 Failure to comply with this Order may result in Petitioner being held in default, as provided by TTR 231. Entered: January 7, 2025 By _____________________________ 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 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.