25-002395 mta aby r def ans.pdf
Andy I Byler, Petitioner V Township Of Elmer, Respondent · 25-002395-TT
Text extracted from the reviewed PDF, organized by page. OCR and reading order may contain errors; confirm details in the PDF below.
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 Andy I Byler, MICHIGAN TAX TRIBUNAL Petitioner, SMALL CLAIMS DIVISION v MTT Docket No. 25-002395 Elmer Township, Presiding Judge Respondent. Patricia L. Halm ORDER HOLDING PETITIONER’S MOTION TO SET ASIDE DEFAULT IN ABEYANCE ORDER HOLDING RESPONDENT IN DEFAULT On August 12, 2025, Petitioner filed an amended petition and motion requesting that the Tribunal set aside the default entered on June 12, 2025. Respondent has not filed a response to the motion. The Tribunal has reviewed the file in this case and finds that Petitioner was held in default for filing the incorrect petition for the issue under appeal and failing to pay the requisite $25.00 petition filing fee. Petitioner failed to respond, and the Tribunal issued an Order Extending Time for Petitioner to Cure Default, allowing an additional 14 days to cure. Now that Petitioner has filed the motion and the amended petition, Petitioner has partially complied with the Tribunal’s orders. However, Petitioner’s attempt to cure the default was incomplete. The Order of Default required Petitioner to pay $25.00 for the filing of the petition and an additional $25.00 for the filing of the motion, totaling $50.00 due. Petitioner only paid one filing fee of $25.00, not the required $50.00. Additionally, in the amended petition, Petitioner states they “never received the letter regarding denial of principal residence,” and that the denial was issued on or around June 21, 2024. However, without a copy of that notice the Tribunal is unable to determine the timeliness of the appeal. Thus, the Tribunal must review the answer required by Respondent. Further, the Tribunal finds Respondent has failed to file an answer. Tribunal rules state, “[a]n answer to a petition must be filed with the tribunal within 28 days after the tribunal serves the notice of docket number on the respondent. Failure to file the answer as required by this rule may result in the holding of respondent in default, as provided by R 792.10237.”1 As such, Respondent must file an answer within 14 days of the entry of this order. Small Claims answer forms can be found on our website at www.michigan.gov/taxtrib. Therefore, IT IS ORDERED that Petitioner’s Motion to Set Aside Default is held in ABEYANCE. 1 TTR 281.
Page 2
MTT Docket No. 25-002395 Page 2 of 2 IT IS FURTHER ORDERED that Respondent is held in DEFAULT. IT IS FURTHER ORDERED that Respondent must complete the following to cure the default: file an answer for denial of principal residence exemption. The foregoing must be filed with the Tribunal within 14 days of the entry of this Order.2 Failure to comply with this order will result in Respondent being required to file a motion to set aside the default, with the appropriate filing fee. Entered: September 11, 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 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).