Michigan

Lonnie L Maguire, Petitioner Vs. Township Of Juniata, Respondent

Petitioner: Lonnie L Maguire
Respondent: Township Of Juniata

Case overview

Docket number: 24-004078-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Tuscola
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
11	Granted	RESP	8	06/11/2025	Not recorded	Download
10	Order granting Motion.	Not recorded	8	06/11/2025	Not recorded	Download
9	Proof of Service of Misc Documents was received.	RESP	Not recorded	05/08/2025	Not recorded	Download
8	Motion to Dismiss was received.	RESP	Not recorded	05/08/2025	$25.00	Download
7	Appearance	RESP	Not recorded	02/14/2025	Not recorded	Download
6	Notice of Filing	Not recorded	Not recorded	12/26/2024	Not recorded	Download
5	Attachments to the Answer were filed	Not recorded	Not recorded	12/04/2024	Not recorded	Download
4	Answer was received	Not recorded	Not recorded	12/04/2024	Not recorded	Download
3	Petition has been verified	PET	1	11/13/2024	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	11/13/2024	Not recorded	Download
1	A petition was received.	PET	Not recorded	10/28/2024	$100.00	Download

Documents

Township Motion to Dismiss(201479587.1).pdfRead complete document text →

Read document text excerpt

Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

LONNIE L. MAGUIRE, 

MTT Docket No. 24-004078-TT 

Petitioner, 

Parcel Id. No.: 014-003-000-0300-00 

v 

TOWNSHIP OF JUNIATA, 

Respondent. 

Lonnie L. Maguire 

Mallory E. Reader (P84806) 

Petitioner 

FOSTER SWIFT COLLINS & SMITH, PC 

4035 VanGeisen Road 

Attorney for Respondent 

Caro, MI 48723 

1700 E. Beltline Ave. NE, Suite 200 

(586) 747-8238 

Grand Rapids, MI 49525 

maguirelonnie21@gmail.com 

(616) 726-2250 

mreader@fosterswift.com 

RESPONDENT’S MOTION TO DISMISS 

Respondent, Township of Juniata, through its attorneys, Foster Swift Collins & Smith, P.C., 

states as follows: 

1. 

Petitioner filed this petition to appeal a special assessment for Parcel No. 014-003- 

000-0300-00 (the “Subject Property”) that is within the Township’s 2024-2028 Garbage Collection 

and Disposal Special Assessment District No. 

1 (the “District”). The Township confirmed the 

special assessment roll for the District on October 8, 2024. The total amount of the special 

assessment being levied against the Subject Property is $1,254.96. 

2. 

The Tribunal does not have jurisdiction to hear this appeal. The Tax Tribunal Act 

specifies that “[flor a special assessment dispute, the special assessment shall be protested at the 

hearing held for the purpose of confirming the special assessment roll before the tribunal acquires

Page 2

jurisdiction of the dispute.” MCL 205.735a(5). A petitioner’s failure to protest 

is sufficient to 

support the Tax Tribunal's dismissal for lack of jurisdiction. Covert Twp v Consumers Power Co., 

217 Mich App 352, 355-56; 551 NW2d 464 (1996). 

3. 

Section 5 of Petitioner's Complaint (Exhibit A) clearly states that Petitioner did not 

protest the special assessment roll because he "unable to attend” the public hearing on the special 

assessment roll. Because the jurisdiction and powers of the Tribunal are limited to those authorized 

by statute, the Tribunal lacks equitable power to preserve Petitioner’s challenge. 

S: 

The Tribunal does not have jurisdiction to hear this appeal; therefore, dismissal is 

warranted. 

WHEREFORE, Respondent, Township of Juniata, hereby requests that this Honorable 

Tribunal GRANT its Motion and enter an Order (a) dismissing the case; and (b) granting such 

other relief as the Tribunal considers just. 

FOSTER, SWIFT, COLLINS & SMITH, PC 

Attorneys 

for Respondent 

Dated: May 7, 2025 

By: 

Mallory E. 

Reader (P84806) 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2250 

mreader@fosterswift.com 

85665:00001:201468380-1

Page 3

EXHIBIT

RECEIVED

0CT $1 2024

LE)

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

SPECIAL ASSESSMENT

Section 1: Petitioner’s Contact Information

First Name

MI.

Last Name/Company Name

Lonnie

Maguire

Mailing Address (No., Street, P.O. Box or Rural Route)

4035 VanGeisen Rd.

City or Town

State

ZIP Code

Caro

48723

Telephone Number

Fax Number

586-747-8238

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail)

maguirelonnie21@gmail.com

Section 2: Petitioner's AliorhsylAlithorized Representative’s Contact Information

First Name

Last Name

Firm Name (if any)

1806

nino:

aaih

Address (No., Street, P.O. Box or Rural Routa)

fii:

1D:

LONNIE MAG Tit

City or Town

State

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 3: Subject Property Information

How many

If you are appealing more than one parcel, are they contiguous or adjoining?

parcelsareyou | [] vest

[] No**

NIA

appealing?

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

**If no, you must file separate appeals for each non-contiguous or non-adjolning parcel or you will be defaulted.

Property Address (No., Street, City, ST, ZIP)

[If multiple, list first property's address]

4005 VanGeisen Rd., Caro, 48723

Parcel Identification Number(s):

014-003-000-0300-00

Taxing Authority (City or Township)

ounty

Juniata

oor

Tuscola

Page 4

EXHIBIT 

H 3 

A 

>. = 

ig 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

This property (4005) is exempt from current garbage collection assessment because the 

building is vacant and I'm paying/utilizing garbage pickup on adjoining property (4035) 

where 

| reside. 

Asking to maintain exemption on 4005 property for 2024-2028 garbage collection 

special assessment district no.1 until I'm able to demo the structure. 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roli? O Yes 

4 No 

If Yes, what was the date of the hearing held to confirm the spacial assessment roll? 

If No, explain: 

Unable to attend 

Fee Information: 

A fee of $100.00 Is required for the filing of a Special Assessment Appeal. 

Signature +reguired 

Petitioner or Attorn; 

IAwthorizad “Wl 

s__ 

NTPApL. 

Agree 

(ZN 

& 

7 7 

(4 

A

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24-004078 Maguire v Juniata Twp - Dismiss-SA.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

Lonnie L Maguire,

MICHIGAN TAX TRIBUNAL

Petitioner,

SMALL CLAIMS DIVISION

MTT Docket No. 24-004078

Juniata Township,

Presiding Judge

Respondent.

Patricia L. Halm

ORDER GRANTING REPSONDENT’S MOTION TO DISMISS

On May 8, 2025, Respondent filed a motion requesting that the Tribunal dismiss this

case. In the motion, Respondent states that “Petitioner did not protest the special

assessment roll because he was ‘unable to attend’ the public hearing on the special

assessment roll.” As a result, Respondent asserts that the Tribunal does not have

jurisdiction to hear the above-referenced appeal.

Petitioner did not file a response to Respondent’s motion.

The Tribunal has considered 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 garbage collection special assessment. 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. The statute

provides that, “[f]or a special assessment dispute, the special assessment shall be

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

before the tribunal acquires jurisdiction states, the petition filed in this matter indicates

that Petitioner did not protest the assessment at the hearing held for the purpose of

confirming the special assessment because they were “unable to attend.” 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.1 Therefore,

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

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

1 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. 24-004078 

Page 2 of 2 

 

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: June 11, 2025 

 

 

 

By _____________________________ 

smm 

 

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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Proof of Service - Respondent's Motion to Dismiss(201481424.1).pdfRead complete document text →

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Page 1

1 

 

Amanda L. Spendlove 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

LONNIE L. MAGUIRE, 

 

Petitioner, 

 

v. 

 

TOWNSHIP OF JUNIATA, 

 

Respondent. 

 

 

MTT Docket No.: 24-004078-TT 

 

Parcel No.: 014-003-000-0300-00 

 

Lonnie L Maguire 

Petitioner 

4035 VanGeisen Road 

Caro, MI 48723 

(586) 747-8238 

maguirelonnie21@gmail.com 

 

Michael D. Homier (P60318) 

Mallory E. Reader (P84806) 

FOSTER, SWIFT, COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2200 

mhomier@fosterswift.com 

mreader@fosterswift.com 

 

David McArthur 

TOWNSHIP OF JUNIATA 

Representative for Respondent 

3350 Robinson Road 

Snover, MI 48472 

(989) 553-2789 

macassessing@gmail.com 

 

 

PROOF OF SERVICE 

The undersigned certifies that on May 8, 2025, she served the Respondent’s Motion to Dismiss on 

Petitioner by first class mail and electronic mail at the address of record. 

 

I declare under the penalty of perjury that the above statement is true to the best of my 

information, knowledge, and belief. 

Dated: 5/8/2025 

 

 

____________________________ 

 

85665:00001:201481424-1

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Township Motion to Dismiss(201479587.1).pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

SMALL CLAIMS DIVISION 

LONNIE L. MAGUIRE, 

MTT Docket No. 24-004078-TT 

Petitioner, 

Parcel Id. No.: 014-003-000-0300-00 

v 

TOWNSHIP OF JUNIATA, 

Respondent. 

Lonnie L. Maguire 

Mallory E. Reader (P84806) 

Petitioner 

FOSTER SWIFT COLLINS & SMITH, PC 

4035 VanGeisen Road 

Attorney for Respondent 

Caro, MI 48723 

1700 E. Beltline Ave. NE, Suite 200 

(586) 747-8238 

Grand Rapids, MI 49525 

maguirelonnie21@gmail.com 

(616) 726-2250 

mreader@fosterswift.com 

RESPONDENT’S MOTION TO DISMISS 

Respondent, Township of Juniata, through its attorneys, Foster Swift Collins & Smith, P.C., 

states as follows: 

1. 

Petitioner filed this petition to appeal a special assessment for Parcel No. 014-003- 

000-0300-00 (the “Subject Property”) that is within the Township’s 2024-2028 Garbage Collection 

and Disposal Special Assessment District No. 

1 (the “District”). The Township confirmed the 

special assessment roll for the District on October 8, 2024. The total amount of the special 

assessment being levied against the Subject Property is $1,254.96. 

2. 

The Tribunal does not have jurisdiction to hear this appeal. The Tax Tribunal Act 

specifies that “[flor a special assessment dispute, the special assessment shall be protested at the 

hearing held for the purpose of confirming the special assessment roll before the tribunal acquires

Page 2

jurisdiction of the dispute.” MCL 205.735a(5). A petitioner’s failure to protest 

is sufficient to 

support the Tax Tribunal's dismissal for lack of jurisdiction. Covert Twp v Consumers Power Co., 

217 Mich App 352, 355-56; 551 NW2d 464 (1996). 

3. 

Section 5 of Petitioner's Complaint (Exhibit A) clearly states that Petitioner did not 

protest the special assessment roll because he "unable to attend” the public hearing on the special 

assessment roll. Because the jurisdiction and powers of the Tribunal are limited to those authorized 

by statute, the Tribunal lacks equitable power to preserve Petitioner’s challenge. 

S: 

The Tribunal does not have jurisdiction to hear this appeal; therefore, dismissal is 

warranted. 

WHEREFORE, Respondent, Township of Juniata, hereby requests that this Honorable 

Tribunal GRANT its Motion and enter an Order (a) dismissing the case; and (b) granting such 

other relief as the Tribunal considers just. 

FOSTER, SWIFT, COLLINS & SMITH, PC 

Attorneys 

for Respondent 

Dated: May 7, 2025 

By: 

Mallory E. 

Reader (P84806) 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2250 

mreader@fosterswift.com 

85665:00001:201468380-1

Page 3

EXHIBIT

RECEIVED

0CT $1 2024

LE)

MICHIGAN TAX TRIBUNAL

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

SPECIAL ASSESSMENT

Section 1: Petitioner’s Contact Information

First Name

MI.

Last Name/Company Name

Lonnie

Maguire

Mailing Address (No., Street, P.O. Box or Rural Route)

4035 VanGeisen Rd.

City or Town

State

ZIP Code

Caro

48723

Telephone Number

Fax Number

586-747-8238

E-mall Address (do not enter unless you want MTT to send all correspondence via e-mail)

maguirelonnie21@gmail.com

Section 2: Petitioner's AliorhsylAlithorized Representative’s Contact Information

First Name

Last Name

Firm Name (if any)

1806

nino:

aaih

Address (No., Street, P.O. Box or Rural Routa)

fii:

1D:

LONNIE MAG Tit

City or Town

State

ZIP Code

Telephone Number

Fax Number

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

Section 3: Subject Property Information

How many

If you are appealing more than one parcel, are they contiguous or adjoining?

parcelsareyou | [] vest

[] No**

NIA

appealing?

*If yes, use a multiple parcel form for information regarding any contiguous parcels.

**If no, you must file separate appeals for each non-contiguous or non-adjolning parcel or you will be defaulted.

Property Address (No., Street, City, ST, ZIP)

[If multiple, list first property's address]

4005 VanGeisen Rd., Caro, 48723

Parcel Identification Number(s):

014-003-000-0300-00

Taxing Authority (City or Township)

ounty

Juniata

oor

Tuscola

Page 4

EXHIBIT 

H 3 

A 

>. = 

ig 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 1. BROWN, DPA 

GOVERNOR 

DIRECTOR 

LANSING 

Section 4: Explain the Reason for this Appeal 

This property (4005) is exempt from current garbage collection assessment because the 

building is vacant and I'm paying/utilizing garbage pickup on adjoining property (4035) 

where 

| reside. 

Asking to maintain exemption on 4005 property for 2024-2028 garbage collection 

special assessment district no.1 until I'm able to demo the structure. 

Section 5: Jurisdictional Issues 

Did you protest the special assessment at the hearing held to confirm the special assessment roli? O Yes 

4 No 

If Yes, what was the date of the hearing held to confirm the spacial assessment roll? 

If No, explain: 

Unable to attend 

Fee Information: 

A fee of $100.00 Is required for the filing of a Special Assessment Appeal. 

Signature +reguired 

Petitioner or Attorn; 

IAwthorizad “Wl 

s__ 

NTPApL. 

Agree 

(ZN 

& 

7 7 

(4 

A

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24-004078.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

LONNIE L. MAGUIRE, 

MTT Docket No.: 24-004078-TT 

Petitioner, 

Parcel No.: 014-003-000-0300-00 

v. 

TOWNSHIP OF JUNIATA, 

Respondent. 

Lonnie L Maguire 

Michael D. Homier (P60318) 

Petitioner 

Mallory E. Reader (P84806) 

4035 VanGeisen Road 

FOSTER, SWIFT, COLLINS & SMITH, P.C. 

Caro, MI 48723 

Attorneys for Respondent 

(586) 747-8238 

1700 E. Beltline Ave. NE, Suite 200 

maguirelonnie2 1 @gmail.com 

Grand Rapids, MI 49525 

(616) 726-2200 

mhomier@fosterswift.com 

mreader@fosterswift.com 

David McArthur 

TOWNSHIP OF JUNIATA 

Representative for Respondent 

3350 Robinson Road 

Snover, MI 48472 

(989) 553-2789 

macassessing@gmail.com 

STIPULATION FOR SUBSTITUTION OF AUTHORIZED REPRESENTATIVES 

David McArthur, Representative for Respondent Township of Juniata, and Michael D. 

Homier and Mallory E. Reader, of Foster, Swift, Collins & Smith, P.C., hereby stipulate to the 

substitution of Michael D. Homier and Mallory E. Reader, of Foster, Swift, Collins & Smith, P.C.,

Page 2

as Authorized Representatives for Respondent, Township of Juniata, in the matter referenced 

above. 

TOWNSHIP OF JUNIATA 

Representative for Respondent 

, 

1 

Dated: oz / 3 Ao 25 

By: pe poh) 

David McArthur 

3350 Robinson Road 

Snover, MI 48472 

(989) 553-2789 

FOSTER SWIFT COLLINS & SMITH PC 

Attorneys for Respondent 

Dated: 

2/ 13/2025 

By: 

Mao sup tte act04 

Michadl D. Homie#/(P60318) 

Mallory E. Reader (P84806) 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2200

Page 3

1 

 

Mallory E. Reader 

STATE OF MICHIGAN 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

 

 

LONNIE L. MAGUIRE, 

 

Petitioner, 

 

v. 

 

TOWNSHIP OF JUNIATA, 

 

Respondent. 

 

 

MTT Docket No.: 24-004078-TT 

 

Parcel No.: 014-003-000-0300-00 

 

Lonnie L Maguire 

Petitioner 

4035 VanGeisen Road 

Caro, MI 48723 

(586) 747-8238 

maguirelonnie21@gmail.com 

 

Michael D. Homier (P60318) 

Mallory E. Reader (P84806) 

FOSTER, SWIFT, COLLINS & SMITH, P.C. 

Attorneys for Respondent 

1700 E. Beltline Ave. NE, Suite 200 

Grand Rapids, MI 49525 

(616) 726-2200 

mhomier@fosterswift.com 

mreader@fosterswift.com 

 

David McArthur 

TOWNSHIP OF JUNIATA 

Representative for Respondent 

3350 Robinson Road 

Snover, MI 48472 

(989) 553-2789 

macassessing@gmail.com 

 

 

PROOF OF SERVICE 

The undersigned certifies that on February 14, 2025, she served the Stipulated Substitution of 

Authorized Representatives on Petitioner by first class mail at the following address: Lonnie L 

Maguire, 4035 VanGeisen Road, Caro, MI 48723. 

 

I declare under the penalty of perjury that the above statement is true to the best of my information, 

knowledge, and belief. 

Dated: 2/14/2025 

 

 

____________________________

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SC-Notice_of_Filing_of_Answer.2024-12-26_16-35-11.0000.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

Lonnie L Maguire,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 24-004078

Township Of Juniata,

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.

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.

Page 2

MTT Docket No. 24-004078

Page 2 of 6

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

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 26, 2024

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