24-003943_def hrg.pdf
Paula D Olson, Petitioner V Township Of Green, Respondent · 24-003943-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
Page 1
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 Paula D Olson, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 24-003943 Green Township, Presiding Judge Respondent. Patricia L. Halm ORDER FOR DEFAULT HEARING The Tribunal has considered the file in this case and finds that Respondent was placed in default on December 10, 2024, for failing to file an answer. The Tribunal extended the time for Respondent to cure the default by an additional 14 days on January 7, 2025, and Respondent has failed to respond. Respondent has not complied with either order and the latter stated that “failure to comply with this Order may result in the scheduling of a default hearing . . .” and referenced Grimm v Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that the Tribunal should consider before imposing the sanction of dismissal. Those factors are: (1) whether the violation was wilful or accidental; (2) the party's history of refusing to comply with previous court orders; (3) the prejudice to the opposing party; (4) whether there exists a history of deliberate delay; (5) the degree of compliance with other parts of the court's orders; (6) attempts to cure the defect; and (7) whether a lesser sanction would better serve the interests of justice.2 Though Grimm was specific to dismissal, the cases cited by the Court and the reasoning behind its adoption of the factors set forth therein are not so narrow. The factors apply equally to default judgements, or in the case of the Tribunal proceedings, the conducting of a default hearing.3 Respondent in this case has failed to respond to multiple orders and given this failure, the Tribunal finds that its violation was willful. It also establishes a history of deliberate delay and refusing to comply with Tribunal orders, both of which have prejudiced Petitioner. As a result, giving careful consideration to the factors involved and considering all options in determining what sanction is just and proper, the Tribunal finds that scheduling a default hearing is appropriate, and a lesser sanction would not better serve the interests of justice. 1 Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 2 Id. at 149. 3 See Bass v Combs, 238 Mich App 16 (1999), overruled in part on other grounds by Dimmitt & Owens Fin, Inc v Deloitte & Touche (ISC), LLC, 481 Mich 618 (2008), Vicencio v Ramirez, 211 Mich App 501 (1995), and Traxler v Ford Motor Co, 227 Mich App 276 (1998).
Page 2
MTT Docket No. 24-003943 Page 2 of 2 Therefore, IT IS ORDERED that a default hearing shall be scheduled in the normal course. Entered: February 11, 2025 By _____________________________ sw 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