24-003983 Recon.pdf

Michigan Tail Draggers LLC, Petitioner V Township Of Ray, Respondent · 24-003983-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 

Michigan Tail Draggers LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003983 

 

Ray Township, 

 

Presiding Judge 

Respondent. 

 

Marcus L. Abood 

 

ORDER DENYING PETITIONER’S MOTION FOR RECONSIDERATION 

 

On November 6, 2024, Petitioner filed a motion requesting that the Tribunal reconsider 

the Order of Dismissal (order) entered in this case on October 29, 2024. In the motion, 

Petitioner states they did not receive the denial until August 15, 2024. 

 

The Tribunal has considered the motion and the case file and finds that the appeal was 

dismissed because Petitioner did not file a petition on or before May 31, 2024 as 

required by statute. Petitioner contends there was no notice of the denial until August 

15, 2024, and even assuming that is true, Petitioner did not file a petition within 35 days 

of that date as required under MCL 205.735a(6). The Tribunal has no equitable power 

to waive or otherwise disregard a statutory filing deadline, and as a result, it has no 

authority to grant Petitioner the relief requested 

 

Given the above, Petitioner has failed to demonstrate a palpable error relative to the 

order that misled the Tribunal and the parties and that would have resulted in a different 

disposition if the error was corrected.1 

 

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. 

 

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. 

 

 

 

1 See MCR 2.119.

MTT Docket No. 24-003983 

Page 2 of 2 

 

 

 

 

 

 

 

 

 

By 

 

 

Entered: November 26, 2024 

bw/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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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