25-002101 Extend Default.pdf
Christ New Covenant Church, Petitioner Vs. City Of Oak Park, Respondent · 25-002101-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 Christ New Covenant Church, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-002101 City of Oak Park, Presiding Judge Respondent. Patricia L. Halm ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT The Tribunal has considered the file in this case and finds that it entered an order holding Petitioner in default on August 12, 2025, because Petitioner failed to file a complete Entire Tribunal petition and failed to pay the full amount required for the filing of the petition.1 Specifically, Petitioner failed to complete sections 11, 12 and 13 of the petition2 and failed to pay the additional $250.00 fee required for the filing of the petition.3 Information on Tribunal rules, filing fees, and a filing fee calculator are available online at www.michigan.gov/taxtrib. Petitioner was required to cure the default within 14 days, has had ample time to comply, and yet has failed to respond or submit the required filings. Though the Tribunal finds an extension of time to cure the default appropriate, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify the dismissal of the case for failure to timely comply with this order.4 Therefore, IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED. IT IS FURTHER ORDERED that Petitioner must complete the following to cure the default: (1) file a completed Entire Tribunal petition, (2) pay the additional $250.00 fee required for the filing of the petition, (3) file a Motion to Set Aside Default, (4) pay the $50.00 fee required for the filing of the motion, and (5) file proof the motion and amended petition were served on Respondent. The foregoing must be filed with the Tribunal within 14 days of the entry of this order.5 1 The order further stated, “Failure to comply with this order will result in the defaulted party being required to file a motion to set aside the default (with appropriate filing fee).” 2 TTR 233. 3 TTR 223. 4 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 5 “A submission by mail is considered filed on the date indicated by the United States Postal Service postmark on the envelope containing the submission. A submission without a postmark or with an illegible postmark is considered filed on the date the submission is received by the tribunal. A submission by commercial delivery service is considered filed on the date the submission is given to the commercial service for delivery to the tribunal as indicated by the receipt date on the package containing the submission. A submission by personal service is considered filed on the date the submission is received. A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m.
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MTT Docket No. 25-002101 Page 2 of 2 IT IS FURTHER ORDERED that the petition shall note the docket number assigned by the Tribunal. Unfortunately, the filing of the amended petition and payment of the filing fee may not be filed online. Failure to comply with this order may result in the dismissal of the case, as provided by TTR 237.6 Entered: September 9, 2025 By _____________________________ kac/jcr 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 on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal act, MCL 205.735a.” TTR 225(5). 6 See also MCL 205.732.