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25-002800 Petr Default.pdf

Macatawa Bank, Petitioner Vs. City Of Douglas, Respondent · 25-002800-TT

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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 

Macatawa Bank, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-002800 

 

City of Douglas, 

 

Presiding Judge 

Respondent. 

 

Joshua M. Wease 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

The Tribunal has reviewed the file in this case and finds that a status conference was 

scheduled for January 26, 2026. Petitioner failed to appear at the scheduled status 

conference. The Tribunal finds that placing the absent party in default and ordering an 

explanation and documentation justifying the absence at the proceeding is appropriate.1 

Therefore, 

 

IT IS ORDERED that Petitioner is held in DEFAULT. 

 

IT IS FURTHER ORDERED that the defaulted party shall submit information and 

documentation as directed above along with a motion to set aside the default. The 

response must be filed with the Tribunal and served on the opposing party or the 

opposing party’s authorized representative within 14 days of entry of this order.2 

 

Failure to comply with this order may result in dismissal of this case or the scheduling of 

a default hearing, as provided by TTR 237. 

 

 

 

 

 

 

 

 

 

 

 

Entered: January 28, 2026 

 

 

By _____________________________ 

jmw 

 

 

 

 

1 See TTR 231 and See Grimm v Department of Treasury, 291 Mich App 140 (2010). 

2 “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. 

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).

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MTT Docket No. 25-002800 

Page 2 of 2 

 

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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