Record Finder / 24-004219-TT
Michigan
Comerica Bank, Petitioner Vs. City Of Midland, Respondent
- Petitioner
- Comerica Bank
- Respondent
- City Of Midland
Case overview
- Docket number
- 24-004219-TT
- Status
- Disposed
- CaseType
- ET Property
- Division
- ET
- County
- Midland
- Judge
- No judge assigned
Docket history
| Line # | Subject | Filer | Line Ref | Enter Date/Post Mark | Fee | Related Item |
|---|---|---|---|---|---|---|
| 4 | Order of Dismissal | Not recorded | Not recorded | 02/04/2025 | Not recorded | Download |
| 3 | Motion to Withdraw Appeal was received. | PET | Not recorded | 02/03/2025 | $0.00 | Download |
| 2 | Order Holding Petitioner in Default | Not recorded | Not recorded | 02/03/2025 | Not recorded | Download |
| 1 | Order Severing Tax Year 2024 from 23-001890 | Not recorded | Not recorded | 01/07/2025 | Not recorded | Download |
Documents
Order_of_Dismissal-Joint_Withdraw.2025-02-04_08-47-30.0000.pdfRead complete document text →
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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 Comerica Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 24-004219 City Of Midland, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This Order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: February 4, 2025 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
Page 2
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 Comerica Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 24-004219 City Of Midland, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This Order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: February 4, 2025 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
Page 3
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 Comerica Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 24-004219 City Of Midland, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This Order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: February 4, 2025 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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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 Comerica Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 24-004219 City Of Midland, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This Order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: February 4, 2025 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
Page 5
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 Comerica Bank, Petitioner, MICHIGAN TAX TRIBUNAL ENTIRE TRIBUNAL v MTT Docket No. 24-004219 City Of Midland, Respondent. ORDER GRANTING JOINT MOTION TO WITHDRAW ORDER OF DISMISSAL The Tribunal has reviewed the file in the above-captioned case and finds that the parties have filed a Joint Motion to Withdraw the appeal. Therefore, IT IS ORDERED that the parties’ Joint Motion to Withdraw is GRANTED. IT IS FURTHER ORDERED that this case is DISMISSED. This Order resolves all pending issues and closes the case. By:_____________________________________ Patricia L. Halm, Tribunal Chair Entered: February 4, 2025 PROOF OF SERVICE I certify that a copy of the foregoing was sent on the entry date indicated above to the parties
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Comerica - 2024 (Docket 24-004219) Midland Withdraw.pdfRead complete document text →
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STATE OF MICHIGAN DEPARTMENT OF LICENSING & REGULATORY AFFAIRS MICHIGAN OFFICE OF ADMINISTRATIVE HEARINGS AND RULES MICHIGAN TAX TRIBUNAL Comerica Bank, Petitioner, MOAHR Docket No. 24-004219-TT \% City of Midland, Respondent, MARK T. MCMERRELL FRANCIS J. KEATING (P39223) Ryan, LLC Braun Kendrick Finkbeiner, PLC Representatives for Petitioner Attorney for Respondent 600 Superior Avenue E 4301 Fashion Square Boulevard Suite 1810 Saginaw, Michigan 48603 Cleveland, OH 44114 (989) 498-2100 (216) 685-9448 frakea@bruankendrick.com mark.mcmerrell@ryan.com JOINT STIPULATION TO DISMISS Petitioner and Respondent hereby stipulate to the dismissal of Petitioner’s appeal with prejudice and without costs or attorney fees to either party. /s/ Mark T. McMerrell Mark T. McMerrell Francigd.\Keating (P39223) Ryan, LLC Braun Kendrick Finkbeiner, PLC Representatives for Petitioner Attorney for Respondent 600 Superior Avenue E 4301 Fashion Square Boulevard Suite 1810 Saginaw, Michigan 48603 Cleveland, OH 44114 Dated: February = 9025 Dated: February 3, 2025
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24-004219 Default.pdfRead complete document text →
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STATE OF MICHIGAN GRETCHEN WHITMER GOVERNOR DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 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 Comerica Bank, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket No. 24-004219 City of Midland, Presiding Judge Respondent. Patricia L. Halm ORDER HOLDING PETITIONER IN DEFAULT The Tribunal has reviewed the file in this case and finds that the Tribunal severed the above-captioned docket from docket number 23-001890 on January 7, 2025. The order severing this case required Petitioner to file a petition pertaining to the 2024 tax year within 21 days of entry of the order. Petitioner failed to respond or submit a petition. Though the Tribunal finds an extension of time to file the petition is appropriate under TTR 231(1), Petitioner shall be placed in default. Additionally, Petitioner’s failure to comply with Tribunal orders and its Rules of Practice and Procedure has established a history of deliberate delay that would justify the dismissal of this case for failure to timely comply with this order.1 Therefore, IT IS ORDERED that Petitioner is held in DEFAULT. IT IS FURTHER ORDERED that Petitioner must file a petition pertaining to the 2024 tax year within 21 days of entry of this Order. The petition shall note the docket number assigned by the Tribunal for the 2024 tax year, and, if filed utilizing the Tribunal’s e-filing system, it must be filed on the assigned 2024 docket number as a “Severed Petition.” Failure to comply with this Order will result in the dismissal of this case.2 Entered: February 3, 2025 By _____________________________ bw 1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 2 TTR 231(1). See also MCL 205.732.
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MTT Docket No. 24-004219 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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23-001890 Sever IC.pdfRead complete document text →
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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 Comerica Bank, MICHIGAN TAX TRIBUNAL Petitioner, v MTT Docket Nos. 23-001890 & 24-004219 City of Midland, Presiding Judge Respondent. Kari L. Miles ORDER GRANTING RESPONDENT’S MOTION FOR IMMEDIATE CONSIDERATION ORDER GRANTING RESPONDENT’S MOTION TO SEVER ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT TO DOCKET NUMBER 24-004219 On December 19, 2024, Respondent filed a motion requesting immediate consideration of its Motion to Sever the 2024 tax year from this appeal. In the motion, Respondent states that the deadline for filing and exchanging prehearing statements and valuation disclosures for the 2023 tax year was October 7, 2024, and Respondent will not be able to conduct discovery or submit a valuation disclosure for the 2024 tax year. Petitioner has not filed a response to the motion. The Tribunal has considered the motions and the case file and finds that the Motion for Immediate Consideration includes a statement verifying that Respondent notified Petitioner of the filing of the motion and indicating whether Petitioner would be filing a response, as required by TTR 225. As such, the Motion for Immediate Consideration is granted. The Tribunal further finds it entered an order granting Petitioner’s motion to amend its petition to include the 2024 tax year on December 3, 2024. Pursuant to the Order entered April 22, 2024, pre-valuation disclosure discovery closed in this case on October 7, 2024, and valuation disclosures and prehearing statements were due the same day. Due to the stage in which this case is at, and in the interest of judicial efficiency, the Tribunal finds good cause to sever the 2024 tax year from this case and assign it to a new docket number. Therefore, IT IS ORDERED that Respondent’s Motion for Immediate Consideration is GRANTED. IT IS FURTHER ORDERED that Respondent’s Motion to Sever is GRANTED.
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MTT Docket Nos. 23-001890 & 24-004219 Page 2 of 2 IT IS FURTHER ORDERED that Petitioner’s appeal for the 2024 tax year is SEVERED and ASSIGNED to Docket No. 24-004219. IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2024 tax year within 21 days of the entry of this Order. The petition shall note the docket number assigned by the Tribunal for the 2024 tax year and if filed utilizing the Tribunal’s e-filing system, must be filed on the assigned 2024 docket as a “Severed Petition.”1 Failure to comply with this Order may result in Petitioner being held in default, as provided by TTR 231. Entered: January 7, 2025 By _____________________________ 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 1 Alternatively, the petition may be downloaded from the Tribunal’s website and mailed to the Tribunal via United States Postal Service at: Michigan Tax Tribunal, PO BOX 30232, Lansing, MI 48909. The petition may also be delivered to the Tribunal via overnight carrier (UPS, FedEx, or DHL) at: Michigan Tax Tribunal, 2nd Floor MTT, 2407 N. Grand River Avenue, Lansing, MI 48933.
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