25-002370 Corrected Dismissal.pdf

Joseph Matthew Burkhart, Petitioner V Township Of Bloomfield, Respondent · 25-002370-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 

Joseph Matthew Burkhart, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-002370 

 

Bloomfield Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

CORRECTED ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that on July 28, 2025, it 

entered an Order of Dismissal stating that Petitioner failed to protest the assessment to 

Respondent’s March Board of Review. The Tribunal finds that it partially erred in the 

entry of this order, as while the dismissal was proper, the stated reasoning was 

incorrect. 

 

Further, the Tribunal finds that it has no authority over Petitioner’s appeal. The 

pleadings and accompanying documentation indicate that Petitioner is appealing the 

special assessment levied pursuant to the Special Assessment District No. 428, known 

as the “Gold” Village Area Road Paving Project. According to the Petition, Petitioner did 

not protest the assessment at the hearing held for the purpose of confirming the special 

assessment roll as required by MCL 205.735a(5) because he was out of town. As such, 

and inasmuch as the Tribunal has no equitable power to waive or otherwise disregard a 

statutory requirement or filing deadline, it has no authority to grant Petitioner the relief 

requested.1 Therefore, 

 

IT IS ORDERED that the July 28, 2025 Order of Dismissal is CORRECTED. 

 

This order resolves all pending claims in this matter and closes this case. 

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

 

1 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See Federal-Mogul Corp v Dep’t of Treasury, 161 Mich App 346 (1987), Elec Data Sys Corp v Flint Twp, 

253 Mich App 538 (2002), and VanderWerp v Plainfield Twp, 278 Mich App 624 (2008).

MTT Docket No. 25-002370 

Page 2 of 2 

 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, you may file a claim of appeal with the Michigan Court of Appeals. If the 

claim is filed within 21 days of the entry of the final decision, it is an “appeal of right.” If 

the claim is filed more than 21 days after the entry of the final decision, it is an “appeal 

by leave.” A copy of the claim of appeal must be filed with the Tribunal to certify the 

record on appeal. There is no certification fee. 

 

 

Entered: August 26, 2025 

 

 

By _____________________________ 

cs/jc 

 

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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