24-003889 Recon.pdf

Virginia Ave Properties LLC, Petitioner V City Of Albion, Respondent · 24-003889-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 

Virginia Ave Properties LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003889 

 

City of Albion, 

 

Presiding Judge 

Respondent. 

 

Mark Perry 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On February 20, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on February 4, 2025. In the motion, 

Petitioner states that they thought the case was over. Petitioner would now like to cure 

the default. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner has 

not shown good cause to reinstate the case. Petitioner was ordered to file a severed 

petition on October 18, 2024, in the Final Opinion and Judgment in MTT Docket No. 23-

003284, which severed the 2024 tax year to this case. Petitioner did not respond, nor 

did they respond to default orders entered on November 19, 2024, and December 23, 

2024. Petitioner admits receipts of multiple Tribunal orders requesting the severed 

petition be filed for 2024. Petitioner also had an opportunity to demonstrate the 

subject’s value at the hearing in the prior case and did not submit sufficient evidence to 

do so. Petitioner now asks the Tribunal to reconsider the dismissal order. However, 

Petitioner’s motion does not demonstrate any good cause for Petitioner’s failure to 

respond to three prior Tribunal orders. Petitioner also again has failed to submit the 

severed petition as required by the October 18, 2024 order and subsequent default 

orders. 

 

Given the above, Petitioner has failed to demonstrate a palpable error relative to the 

order that misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.1 Therefore, 

 

IT IS ORDERED that Petitioner’s Motion for Reconsideration is DENIED. 

 

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

 

 

 

 

1 See MCR 2.119(F)(3). A palpable error is one that is “easily perceptible, plain, obvious, readily visible, 

noticeable, patent, distinct, or manifest.” Luckow v Luckow, 291 Mich App 417, 426 (2011) (quotation 

marks and citation omitted).

MTT Docket No. 24-003889 

Page 2 of 2 

 

APPEAL RIGHTS 

 

If you disagree with the final decision in this case, 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: March 5, 2025 

 

 

 

By _____________________________ 

bw 

 

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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