25-000754 Amend and Sever.pdf
Grand Hospitality LLC Petitioner Vs. Township Of Cascade Respondent · 26-002362-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 Grand Hospitality LLC, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 25-000754 Cascade Township, Presiding Judge Respondent. Patricia L. Halm ORDER GRANTING PETITIONER’S MOTION TO AMEND ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT TO DOCKET NUMBER 26-002362 On May 21, 2026, Petitioner filed a motion requesting that the Tribunal permit it to amend the petition filed in this case to include tax year 2026. On June 5, 2026, Respondent filed a response to the motion. In the response, Respondent states that it would be “severely prejudiced because it would be forced to defend the 2026 tax year assessment without having access to or a meaningful opportunity to conduct discovery for the 2026 tax year” before the July 6, 2026 deadline to submit valuation disclosures in this matter. The Tribunal has considered the motion and the case file and finds that Petitioner timely filed its Motion to Amend, included the necessary information and filing fee, and otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. Due to the stage in which this case is at, however, and in the interest of judicial efficiency, the 2026 tax year shall be severed from this case and assigned to a new docket number. Therefore, IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2026 tax year is SEVERED and ASSIGNED to Docket No. 26-002362. IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2026 tax year within 21 days of the entry of this order. The petition shall note the docket number assigned by the Tribunal for the 2026 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2026 docket as a “Severed Petition.”1 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
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MTT Docket No. 25-000754 Page 2 of 2 IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt of the petition for the 2026 tax year. Failure to comply with this order may result in Petitioner being held in default, as provided by TTR 237. Entered: June 17, 2026 By: /s/ Patricia L. Halm cs 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 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.