26-002463 Gary Oudersluys v Birmingham.pdf

Gary J Oudersluys Petitioner V City Of Birmingham Respondent · 26-002463-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 

Gary J Oudersluys, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 26-002463 

 

City of Birmingham, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING RESPONDENT’S MOTION TO DISMISS 

 

On July 31, 2026, Respondent filed a motion requesting that the Tribunal dismiss 

Petitioner’s appeal in the above-referenced matter. In the motion, Respondent states 

that “Petitioner did not appear at the March 23, 2026 hearing on the roll nor did he file a 

written protest prior to or at the time of the hearing.” Respondent argues that MCL 

211.746 requires a party to file an appeal within thirty days after the confirmation of the 

special assessment roll. In this case, “Petitioner is believed to have submitted his 

appeal by mail on May 16, 2026, which exceeds the 30 day period from the confirmation 

of the appeal on March 23, 2026.” 

 

The Tribunal has considered the motion and the file in this case and finds that it has no 

authority over Petitioner’s appeal. The pleadings and accompanying documentation 

indicate that Petitioner is appealing Respondent’s road maintenance special 

assessment, the “2026 Cape Seal Program.” However, Petitioner did not protest the 

assessment at the hearing held for the purpose of confirming the special assessment 

roll as required by MCL 205.735a.1 Additionally, the Tribunal finds that the appeal is 

untimely pursuant to MCL 41.726, which states that “after the confirmation of the special 

assessment roll, all assessments on that assessment roll shall be final and conclusive 

unless an action contesting an assessment is filed in a court of competent jurisdiction 

within 30 days after the date of confirmation.”2 In this case, Petitioner’s appeal was filed 

May 16, 2026, which is more than thirty days after the confirmation of the special 

assessment roll.3 As such, and inasmuch as the Tribunal has no equitable power to 

waive or otherwise disregard a statutory requirement or filing deadline, it has no 

authority to grant Petitioner the relief requested.4 Therefore, 

 

1 Although the petition indicates that Petitioner appeared at a February 23, 2026 public hearing and 

provided certain information to Respondent objecting to the special assessment, Respondent’s Motion to 

Dismiss included the March 23, 2026 meeting minutes where the special assessment roll was confirmed. 

Petitioner’s name does not appear in the meeting minutes. 

2 Id. 

3 Even if, as indicated in the petition, Petitioner protested at the February 23, 2026 public hearing, the 

petition would still be untimely. 

4 The Tribunal’s powers are limited to those authorized by statute and do not include powers of equity. 

See 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).

MTT Docket No. 26-002463 

Page 2 of 2 

 

IT IS ORDERED that Respondent’s Motion to Dismiss is GRANTED. 

 

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

 

APPEAL RIGHTS 

If you disagree with the final decision in this case, you may file a motion for 

reconsideration with the Tribunal or a claim of appeal with the Michigan Court of 

Appeals. 

 

A motion for reconsideration must be filed with the Tribunal with the required filing fee 

within 21 days from the date of entry of the final decision. Because the final decision 

closes the case, the motion cannot be filed through the Tribunal’s web-based e-filing 

system; it must be filed by mail or personal service. The fee for the filing of such 

motions is $50.00 in the Entire Tribunal and $25.00 in the Small Claims Division, unless 

the Small Claims decision relates to the valuation of property and the property had a 

principal residence exemption of at least 50% at the time the petition was filed or the 

decision relates to the grant or denial of a poverty or disabled veterans exemption and, 

if so, there is no filing fee. You are required to serve a copy of the motion on the 

opposing party by mail or personal service or by email if the opposing party agrees to 

electronic service, and proof demonstrating that service must be submitted with the 

motion. Responses to motions for reconsideration are prohibited and there are no oral 

arguments unless otherwise ordered by the Tribunal. 

 

Alternatively, 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: August 31, 2026 

 

 

 

By: /s/ Patricia L. Halm 

smm/sb 

 

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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