Michigan

Gary J Oudersluys Petitioner V City Of Birmingham Respondent

Petitioner: Gary J Oudersluys
Respondent: City Of Birmingham

Case overview

Docket number: 26-002463-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Oakland
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
7	Order granting Motion.	Not recorded	5	08/31/2026	Not recorded	Download
6	Notice of Filing	Not recorded	Not recorded	08/17/2026	Not recorded	Download
5	Motion to Dismiss was received.	RESP	Not recorded	07/31/2026	$25.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
4	Answer was received	RESP	Not recorded	07/23/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	06/26/2026	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	06/26/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/16/2026	$100.00	Download

Documents

26-002463 Gary Oudersluys v Birmingham.pdfRead complete document text →

Read document text excerpt

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 

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).

Page 2

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

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

SC-Notice_of_Filing_of_Answer.2026-08-17_10-45-17.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

Gary J Oudersluys,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-002463

City Of Birmingham,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website.

Unless Respondent was defaulted, this case is ready to be scheduled for a Small

Claims hearing and will be scheduled in the normal course of scheduling. You will

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email

address in the petition or other documentation. The Notice of Hearing will inform you of

the date, time, and location of your hearing (note that your hearing will likely be

conducted by telephone). Please read the Notice of Hearing as it includes important

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy

to the opposing party at least 21 days before the hearing date even if the documents

had been submitted to the local Board of Review or the Michigan Department of

Treasury. If the documents are not timely submitted to the Tribunal and served on the

opposing party, the documents may be excluded. Documents may be filed with the

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this

case through an informal settlement conference. An informal settlement conference

is a meeting between the parties and/or their representatives to discuss the issues in a

case in an effort to settle the case. This process may be an alternative to a hearing with

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an

appeal of a principal residence exemption that was denied by either the Michigan

Department of Treasury or a County. Also, state taxes levied by the Michigan

Department of Treasury, such as income taxes, are not subject to the informal

settlement conference process.

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MTT Docket No. 26-002463

Page 2 of 2

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: 

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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