25-003651 Recon.pdf

Minnie J Merriwether, Petitioner V City Of Lansing, Respondent · 25-003651-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 

Minnie J Merriwether, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 25-003651 

 

City of Lansing, 

 

Presiding Judge 

Respondent. 

 

Jason C. Grinnell 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On November 12, 2025, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal entered in this case on October 23, 2025. In the motion, 

Petitioner states that the petition was filed with the Tribunal within 35 days as stated on 

Respondent’s Board of Review (BOR) decision. 

 

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

failed to demonstrate a palpable error relative to the Order of Dismissal that misled the 

Tribunal and the parties and that would have resulted in a different disposition if the 

error was corrected.1 The Tribunal properly concluded that it has no authority over 

Petitioner’s appeal because the petition was not filed within 30 days of the BOR 

decision as required by MCL 211.53c. Although Petitioner contends that they filed 

within the time period stated on the decision, the Michigan Supreme Court recently 

reaffirmed that the Tribunal lacks any equitable authority to assume jurisdiction in cases 

presenting potential due-process violations when the statutory requirements for filing an 

appeal under MCL 205.735a have not been met. Jurisdiction in such cases may only 

be vested upon the Tribunal by a judicial body with powers of equity such as an 

appellate court.2 

 

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). 

2 Sixarp, LLC v Byron Twp, __Mich__ (2025). See also 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), noting that the Tribunal’s powers are limited to those authorized 

by statute and do not include powers of equity.

MTT Docket No. 25-003651 

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: November 25, 2025 

 

By _______________________________ 

bw/gc 

 

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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