Michigan

Tiffany M Ross, Petitioner V City Of Detroit, Respondent

Petitioner: Tiffany M Ross
Respondent: City Of Detroit

Case overview

Docket number: 26-000255-TT
Status: Disposed
CaseType: SC Property
Division: Small Claims Division
County: Wayne
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	03/10/2026	Not recorded	Download
3	Petition has been verified	PET	1	03/10/2026	Not recorded	Download
2	Notice of Docket Number SC	Not recorded	Not recorded	03/10/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	01/26/2026	$0.00	Download

Documents

Order_of_Dismissal.2026-03-10_13-24-31.0000.pdfRead complete document text →

Read document text excerpt

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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

Tiffany M Ross,

Petitioner, MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

MTT Docket No. 26-000255

City of Detroit,

Respondent.

ORDER OF DISMISSAL

The Tribunal has reviewed the file in the above-captioned case and finds that:

The petition was not filed on or before July 31 of the tax year appealed, as required by

MCL 205.735a, or within 30 days of the issuance of a July or December Board of

Review Decision, as required by MCL 211.53c. As such, and inasmuch as the Tribunal

has no equitable power to waive or otherwise disregard statutory filing requirements and

deadlines, it has no authority to hear the appeal or grant the relief requested. See

Sixarp, LLC v Byron Twp, __Mich__; __NW3d__ (2025).

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

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MTT Docket No. 26-000255

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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. 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: March 10, 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

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