Record Finder / 26-002362-TT
Michigan

Grand Hospitality LLC Petitioner Vs. Township Of Cascade Respondent

Petitioner
Grand Hospitality LLC
Respondent
Township Of Cascade

Case overview

Docket number
26-002362-TT
Status
Disposed
CaseType
ET Property
Division
ET
County
Kent
Judge
No judge assigned

Docket history

Line #SubjectFilerLine RefEnter Date/Post MarkFeeRelated Item
4Order of DismissalNot recordedNot recorded08/06/2026Not recordedDownload
3Motion to Withdraw Appeal was received.Not recordedNot recorded08/05/2026Not recordedDownload
Not recordedNot recordedNot recordedNot recordedNot recordedNot recordedDownload
2Order Holding Petitioner in DefaultNot recordedNot recorded07/16/2026Not recordedDownload
1Order Severing from 25-000754Not recordedNot recorded06/17/2026Not recordedDownload

Documents

Order_of_Dismissal.2026-08-06_10-58-45.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

Grand Hospitality LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-002362

Township Of Cascade,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an 

answer or first responsive motion. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 2

MTT Docket No. 26-002362

Page 2 of 2

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. 

By: /s/ Patricia L. Halm

Entered: August 6, 2026

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

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

Grand Hospitality LLC, 

Petitioner, MICHIGAN TAX TRIBUNAL

 ENTIRE TRIBUNAL

v 

 MTT Docket No. 26-002362

Township Of Cascade,

Respondent.

ORDER OF DISMISSAL

The Tribunal has considered the file in this case and finds that:

Petitioner has filed a Motion to Withdraw the Petition prior to Respondent filing an 

answer or first responsive motion. 

Therefore,

IT IS ORDERED that the case is DISMISSED.

This order resolves all pending issues and closes the 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

Page 4

MTT Docket No. 26-002362

Page 2 of 2

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. 

By: /s/ Patricia L. Halm

Entered: August 6, 2026

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

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 ·

Page 6

MTT

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Motion to withdraw appeal.pdfRead complete document text →
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Page 1

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

_______________________________________________________________________

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

_Grand Hospitality LLC, 

MICHIGAN TAX TRIBUNAL 

MTT Docket No. 

Petitioner(s) 

v 

Cascade Township, 

Respondent(s) 

MOTION TO WITHDRAW APPEAL 

1. I wish to withdraw my appeal in the above-captioned docket.

2. Good cause exists to grant withdrawal because:does not want to pursue. 

________________________________________

3. I ask this Tribunal to grant my request to withdraw the appeal and dismiss the above-

captioned docket.

Please select one of the following: 

_X_ I am filing this Motion to Withdraw before Respondent filed an Answer or a responsive 

motion with the Tribunal. 

__ I am filing this Motion to Withdraw after Respondent has filed an Answer or Responsive 

Motion with the Tribunal. I attached to this Motion Respondent’s written consent to withdraw my 

petition, or I shall grant Respondent the opportunity to object to this withdrawal. 

//s// Laura M. Hallahan

Party/Representative (sign here) 

____Laura M. Hallahan______ 

Print name of person signing 

I certify that on this date I served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative. 

August 5, 2026

Laura M. Hallahan 

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 

26-002362

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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

MICHIGAN TAX TRIBUNAL

Docket Number: 26-002362

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Motion to Withdraw Appeal

Attachment File Name: Motion to withdraw appeal

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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26-002362 Default post sever.pdfRead complete document text →
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Page 1

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 

Grand Hospitality LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 26-002362 

 

Cascade Township, 

 

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 appeal from MTT docket number 25-000754 on June 17, 2026. The 

order required Petitioner to file a petition pertaining to the 2026 tax year within 21 days 

of entry of the order and Petitioner has failed to respond or submit a petition. As a 

result, Petitioner shall be placed in default. 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 2026 tax 

year within 21 days of entry of this order. The petition shall note the docket number 

assigned by the Tribunal for the 2026 tax year, and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2026 docket number as a “severed petition.” 

 

Failure to comply with this order will result in the dismissal of this case.2 

 

Entered: July 16, 2026 

 

 

By: /s/ Patricia L. Halm 

kac 

 

 

 

 

 

 

 

 

 

1 See Grimm v Dep’t of Treasury, 291 Mich App 140 (2010). 

2 TTR 237(1). See also MCL 205.732.

Page 2

MTT Docket No. 26-002362 

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 provide by those parties, attorneys, or authorized 

representatives. 

 

By: Tribunal Clerk

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25-000754 Amend and Sever.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 

Grand Hospitality LLC, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

 

 

v 

 

MTT Docket No. 25-000754 

 

Cascade Township, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING PETITIONER’S MOTION TO AMEND 

 

ORDER SEVERING 2026 TAX YEAR AND ASSIGNING IT TO 

DOCKET NUMBER 26-002362 

 

On May 21, 2026, Petitioner filed a motion requesting that the Tribunal permit it to 

amend the petition filed in this case to include tax year 2026. 

 

On June 5, 2026, Respondent filed a response to the motion. In the response, 

Respondent states that it would be “severely prejudiced because it would be forced to 

defend the 2026 tax year assessment without having access to or a meaningful 

opportunity to conduct discovery for the 2026 tax year” before the July 6, 2026 deadline 

to submit valuation disclosures in this matter. 

 

The Tribunal has considered the motion and the case file and finds that Petitioner timely 

filed its Motion to Amend, included the necessary information and filing fee, and 

otherwise met all requirements set forth in MCL 205.737 and MCL 205.735a. Due to 

the stage in which this case is at, however, and in the interest of judicial efficiency, the 

2026 tax year shall be severed from this case and assigned to a new docket number. 

 

Therefore, 

 

IT IS ORDERED that Petitioner’s Motion to Amend is GRANTED. 

 

IT IS FURTHER ORDERED that Petitioner’s assessment appeal for the 2026 tax year is 

SEVERED and ASSIGNED to Docket No. 26-002362. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition for the 2026 tax year 

within 21 days of the entry of this order. The petition shall note the docket number 

assigned by the Tribunal for the 2026 tax year and if filed utilizing the Tribunal’s e-filing 

system, must be filed on the assigned 2026 docket as a “Severed Petition.”1 

 

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

Page 2

MTT Docket No. 25-000754 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the Tribunal shall issue a Notice of Docket after receipt 

of the petition for the 2026 tax year. 

 

Failure to comply with this order may result in Petitioner being held in default, as 

provided by TTR 237. 

 

 

Entered: June 17, 2026 

 

 

 

By: /s/ Patricia L. Halm 

cs 

 

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 

 

 

 

 

 

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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