Yolanda Russell, Petitioner V City Of Detroit, Respondent

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 

Yolanda Russell, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003622 

 

City of Detroit, 

 Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER OF DISMISSAL 

 

The Tribunal has considered the file in this case and finds that Petitioner was placed in 

default on November 26, 2024, because Petitioner failed to file a petition for the 2024 

tax year as ordered in the Finial Opinion and Judgement issued on MTT Docket 23-

002917 on October 3, 2024. On December 23, 2024, the Tribunal extended the time for 

Petitioner to cure the default by an additional 14 days and they have failed to respond. 

Petitioner has not complied with either order, and the latter stated that “failure to comply 

with this Order shall result in the dismissal of the case . . .” and referenced Grimm v 

Dep’t of Treasury.1 In Grimm, the Michigan Court of Appeals summarized factors that 

the Tribunal should consider before imposing the sanction of dismissal. Those factors 

are: 

 

(1) whether the violation was wilful or accidental; (2) the party's history of 

refusing to comply with previous court orders; (3) the prejudice to the 

opposing party; (4) whether there exists a history of deliberate delay; (5) 

the degree of compliance with other parts of the court's orders; (6) 

attempts to cure the defect; and (7) whether a lesser sanction would better 

serve the interests of justice.2 

 

Here, Petitioner’s failure to comply with multiple orders has established a history of 

deliberate delay. As a result, giving careful consideration to the factors involved and 

considering all options in determining what sanction is just and proper, the Tribunal 

finds that dismissal is appropriate, and a lesser sanction would not be appropriate in 

light of Petitioner’s history of noncompliance in this case. 

 

Therefore, 

 

IT IS ORDERED that this case is DISMISSED. 

 

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

 

 

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

2 Id. at 149.

Page 2

MTT Docket No. 24-003622 

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: February 7, 2025 

 

 

By _____________________________ 

kac 

 

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.

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

Yolanda Russell, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003622 

City of Detroit,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 26, 2024.1 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, 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 dismissal of the case for failure to timely comply with 

this Order.2 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation required by the November 26, 2024default order, (2) 

file a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation were served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.3 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 23, 2024

1 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

3 See also MCL 205.732.

Page 2

MTT Docket No. 24-003622

Page 2 of 4

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

Yolanda Russell, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v 

MTT Docket No. 24-003622 

City of Detroit,

Respondent.

ORDER EXTENDING TIME FOR PETITIONER TO CURE DEFAULT 

The Tribunal has considered the file in the above-captioned case and finds that it 

entered an order holding Petitioner in default on November 26, 2024.4 Petitioner was 

required to cure the default within 14 days. Petitioner has had ample time to comply, yet 

has failed to respond or submit the required filings. Though the Tribunal finds an 

extension of time to cure the default appropriate, 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 dismissal of the case for failure to timely comply with 

this Order.5 Therefore,

IT IS ORDERED that the time for Petitioner to cure the default is EXTENDED.

IT IS FURTHER ORDERED that Petitioner must complete the following to cure the 

default: (1) file the documentation required by the November 26, 2024default order, (2) 

file a Motion to Set Aside Default, and (3) file proof the Motion and a copy of the 

documentation were served on Respondent. The foregoing must be filed with the 

Tribunal within 14 days of the entry of this Order.

Failure to comply with this Order may result in dismissal of the case, as provided by 

TTR 231.6 

By:___________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 23, 2024

4 The Order further stated, “Failure to comply with this Order will result in the defaulted party being 

required to file a motion to set aside the default (with appropriate filing fee).” 

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

6 See also MCL 205.732.

Page 4

MTT Docket No. 24-003622

Page 4 of 4

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

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.

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 

Yolanda Russell, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003622 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING NEIGHBORHOOD LAW CLINIC’S MOTION TO WITHDRAW AS 

REPRESENTATIVE 

 

ORDER UPDATING DOCKET 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

On October 21, 2024, Neighborhood Law Clinic filed a motion requesting that the 

Tribunal permit them to withdraw as representative of Petitioner in the above-captioned 

case. 

 

Neither Petitioner nor Respondent has filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that “an attorney or 

authorized representative may withdraw from a contested case or be substituted for by 

stipulation or order of the tribunal.”1 In this case, given the severed nature of this tax 

year, the Tribunal finds there is good cause to grant Neighborhood Law Clinic’s motion. 

 

The Tribunal further finds that it severed this docket from docket number 23-002917 on 

October 3, 2024. 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.2 Therefore, 

 

IT IS ORDERED that Neighborhood Law Clinic’s Motion to Withdraw as Representative 

is GRANTED. 

 

 

1 TTR 223(4). 

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

Page 2

MTT Docket No. 24-003622 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the docket shall be updated to reflect Petitioner’s 

contact information as: Yolanda Russell, 16870 Rockdale St., Detroit, MI 48219; 

yrussell2010@gmail.com. 

 

IT IS FURTHER 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, 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.3 

 

 

 

Entered: November 26, 2024 

 

 

By _____________________________ 

bw 

 

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 

 

3 TTR 231(1). See also MCL 205.732.

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.

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 

Yolanda Russell, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003622 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING NEIGHBORHOOD LAW CLINIC’S MOTION TO WITHDRAW AS 

REPRESENTATIVE 

 

ORDER UPDATING DOCKET 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

On October 21, 2024, Neighborhood Law Clinic filed a motion requesting that the 

Tribunal permit them to withdraw as representative of Petitioner in the above-captioned 

case. 

 

Neither Petitioner nor Respondent has filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that “an attorney or 

authorized representative may withdraw from a contested case or be substituted for by 

stipulation or order of the tribunal.”1 In this case, given the severed nature of this tax 

year, the Tribunal finds there is good cause to grant Neighborhood Law Clinic’s motion. 

 

The Tribunal further finds that it severed this docket from docket number 23-002917 on 

October 3, 2024. 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.2 Therefore, 

 

IT IS ORDERED that Neighborhood Law Clinic’s Motion to Withdraw as Representative 

is GRANTED. 

 

 

1 TTR 223(4). 

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

Page 2

MTT Docket No. 24-003622 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the docket shall be updated to reflect Petitioner’s 

contact information as: Yolanda Russell, 16870 Rockdale St., Detroit, MI 48219; 

yrussell2010@gmail.com. 

 

IT IS FURTHER 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, 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.3 

 

 

 

Entered: November 26, 2024 

 

 

By _____________________________ 

bw 

 

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 

 

3 TTR 231(1). See also MCL 205.732.

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.

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MICHIGAN TAX TRIBUNAL

_____________________________________________________________________________

YOLANDA RUSSELL,

Petitioner,

v.

MOAHR Docket No. 24-003622

CITY OF DETROIT,

Respondent.

MOTION TO WITHDRAW AS REPRESENTATIVE

To:

City of Detroit Office of the Assessor

c/o Isaac Degraffenreid

2 Woodward Ave. Ste. 804

Detroit, MI 48226

degraffenreidi@detroitmi.gov

1. Please take notice that the Neighborhood Law Clinic moves the Tribunal for permission

to withdraw as authorized representative for Petitioner Yolanda Russell in the

above-captioned case, pursuant to Tax Tribunal Rule 223(4).

2. Pursuant to Tax Tribunal Rule 223(4):

a.

We were retained to represent Petitioner Yolanda Russell only for her tax year

2023 appeal to the Michigan Tax Tribunal, MOAHR Docket No. 23-002917.

b. We have completed all services we agreed to provide our former client.

c.

Our former client’s contact information is:

Yolanda Russell

16870 Rockdale

Detroit, MI 48219

yrussell2010@gmail.com

(313) 215-6850

Respectfully submitted this 21st day of October, 2024.

Page 2

Electronically signed by Tessa M. Henson

Tessa Henson     

Neighborhood Law Clinic  

975 Bascom Mall

Madison, WI 53706

tmhenson@wisc.edu

(608)265-2441

I certify that on this date I served a copy of this motion, and any additional documentation, on all

parties, including our former client and the opposing party or their representative.

October 21, 2024

Electronically signed by Tessa Henson

Date

Tessa Henson

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.

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 

Yolanda Russell, 

MICHIGAN TAX TRIBUNAL 

 

Petitioner, 

SMALL CLAIMS DIVISION 

 

v 

 

MTT Docket No. 24-003622 

 

City of Detroit, 

 

Presiding Judge 

Respondent. 

 

Patricia L. Halm 

 

ORDER GRANTING NEIGHBORHOOD LAW CLINIC’S MOTION TO WITHDRAW AS 

REPRESENTATIVE 

 

ORDER UPDATING DOCKET 

 

ORDER HOLDING PETITIONER IN DEFAULT 

 

On October 21, 2024, Neighborhood Law Clinic filed a motion requesting that the 

Tribunal permit them to withdraw as representative of Petitioner in the above-captioned 

case. 

 

Neither Petitioner nor Respondent has filed a response to the motion. 

 

The Tribunal has considered the motion and the case file and finds that “an attorney or 

authorized representative may withdraw from a contested case or be substituted for by 

stipulation or order of the tribunal.”1 In this case, given the severed nature of this tax 

year, the Tribunal finds there is good cause to grant Neighborhood Law Clinic’s motion. 

 

The Tribunal further finds that it severed this docket from docket number 23-002917 on 

October 3, 2024. 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.2 Therefore, 

 

IT IS ORDERED that Neighborhood Law Clinic’s Motion to Withdraw as Representative 

is GRANTED. 

 

 

1 TTR 223(4). 

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

Page 2

MTT Docket No. 24-003622 

Page 2 of 2 

 

IT IS FURTHER ORDERED that the docket shall be updated to reflect Petitioner’s 

contact information as: Yolanda Russell, 16870 Rockdale St., Detroit, MI 48219; 

yrussell2010@gmail.com. 

 

IT IS FURTHER 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, 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.3 

 

 

 

Entered: November 26, 2024 

 

 

By _____________________________ 

bw 

 

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 

 

3 TTR 231(1). See also MCL 205.732.

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.

Page 1

STATE OF MICHIGAN

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MICHIGAN TAX TRIBUNAL

_____________________________________________________________________________

YOLANDA RUSSELL,

Petitioner,

v.

MOAHR Docket No. 24-003622

CITY OF DETROIT,

Respondent.

MOTION TO WITHDRAW AS REPRESENTATIVE

To:

City of Detroit Office of the Assessor

c/o Isaac Degraffenreid

2 Woodward Ave. Ste. 804

Detroit, MI 48226

degraffenreidi@detroitmi.gov

1. Please take notice that the Neighborhood Law Clinic moves the Tribunal for permission

to withdraw as authorized representative for Petitioner Yolanda Russell in the

above-captioned case, pursuant to Tax Tribunal Rule 223(4).

2. Pursuant to Tax Tribunal Rule 223(4):

a.

We were retained to represent Petitioner Yolanda Russell only for her tax year

2023 appeal to the Michigan Tax Tribunal, MOAHR Docket No. 23-002917.

b. We have completed all services we agreed to provide our former client.

c.

Our former client’s contact information is:

Yolanda Russell

16870 Rockdale

Detroit, MI 48219

yrussell2010@gmail.com

(313) 215-6850

Respectfully submitted this 21st day of October, 2024.

Page 2

Electronically signed by Tessa M. Henson

Tessa Henson     

Neighborhood Law Clinic  

975 Bascom Mall

Madison, WI 53706

tmhenson@wisc.edu

(608)265-2441

I certify that on this date I served a copy of this motion, and any additional documentation, on all

parties, including our former client and the opposing party or their representative.

October 21, 2024

Electronically signed by Tessa Henson

Date

Tessa Henson

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.

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 

Yolanda Russell, 

 

 

 

 

 

MICHIGAN TAX TRIBUNAL 

Petitioner, 

 

 

 

 

 

SMALL CLAIMS DIVISION 

 

v 

 

 

 

 

 

 

 

MTT Docket Nos. 23-002917 

& 24-003622 

 

City of Detroit, 

 

 

 

 

 

Presiding Judge 

 

Respondent. 

 

 

 

 

Patricia L. Halm 

 

FINAL OPINION AND JUDGMENT 

 

ORDER SEVERING 2024 TAX YEAR AND ASSIGNING IT 

DOCKET NUMBER 24-003622 

 

The Tribunal issued a Proposed Opinion and Judgment (POJ) on August 1, 2024. The 

POJ states, in pertinent part, “[t]he parties have 20 days from date of entry of this POJ 

to notify the Tribunal in writing, by mail or by electronic filing, if available, if they do 

not agree with the POJ and to state in writing why they do not agree with the POJ (i.e., 

exceptions).” 

 

Neither party has filed exceptions to the POJ. 

 

The Administrative Law Judge (ALJ) considered the testimony and evidence submitted 

and made specific findings of fact and conclusions of law pertaining to the 2023 tax 

year. The ALJ’s determination is supported by the testimony, evidence and applicable 

statutory and case law. 

 

Petitioner’s testimony was the only relevant evidence provided for the 2024 tax year, 

however, and it was not sufficient to make a value determination for that year. “The 

Tribunal may not automatically accept a respondent's assessment, but must make its 

own findings of fact and arrive at a legally supportable true cash value.”1 As such, the 

Tribunal shall sever the 2024 tax year, assign it a new docket number, and parties will 

be ordered to file pleadings specific to the 2024 tax year. 

 

Given the above, the Tribunal adopts the POJ, pertaining to the 2023 tax year, as the 

Tribunal’s final decision in this case.2 The Tribunal also incorporates by reference the 

Findings of Fact and Conclusions of Law contained in the POJ in this Final Opinion and 

Judgment. As a result: 

 

1 Jones & Laughlin Steel Corp v City of Warren, 193 Mich App 348, 355; 483 NW2d 416 (1992) (Citing 

Pinelake Housing Cooperative v Ann Arbor, 159 Mich App 208, 220; 406 NW2d 832 (1987)); 

Consolidated Aluminum Corp v Richmond Twp, 88 Mich App 229, 232-233; 276 NW2d 566 (1979)). 

2 See MCL 205.726.

Page 2

MTT Docket Nos. 23-002917 & 24-003622 

Page 2 of 4 

 

a. The property’s true cash value (TCV), state equalized value (SEV), and 

taxable value (TV), as established by the Board of Review for the tax year at 

issue, are as follows: 

 

Parcel Number: 22114290. 

Year

TCV

SEV

TV

2023

$45,600

$22,800

$11,588

 

b. The property’s TCV, SEV, and TV, as determined by the Tribunal for the tax 

year at issue, are as follows: 

 

Parcel Number: 22114290. 

Year

TCV

SEV

TV

2023

$31,600

$15,800

$11,588

 

IT IS SO ORDERED. 

 

IT IS FURTHER ORDERED that the 2024 tax year shall be SEVERED and assigned 

Docket No. 24-003622. 

 

IT IS FURTHER ORDERED that Petitioner shall file a petition pertaining to the 2024 tax 

year within 21 days of the entry of this Order.3 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 number as a “Severed 

Petition.” 

 

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

of the petition. 

 

IT IS FURTHER ORDERED that the officer charged with maintaining the assessment 

rolls for the 2023 tax year shall correct or cause the assessment rolls to be corrected to 

reflect the property’s true cash and taxable values within 20 days of entry of this Final 

Opinion and Judgment, subject to the processes of equalization.4 To the extent that the 

final level of assessment for a given year has not yet been determined and published, 

the assessment rolls shall be corrected once the final level is published or becomes 

known. 

 

IT IS FURTHER ORDERED that the officer charged with collecting or refunding the 

affected taxes shall collect taxes and any applicable interest or issue a refund within 28 

days of entry of this Final Opinion and Judgment. If a refund is warranted, it shall 

include a proportionate share of any property tax administration fees paid and penalty 

 

3 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. 

4 See MCL 205.755.

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MTT Docket Nos. 23-002917 & 24-003622 

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and interest paid on delinquent taxes. The refund shall also separately indicate the 

amount of the taxes, fees, penalties, and interest being refunded. A sum determined by 

the Tribunal to have been unlawfully paid shall bear interest from the date of payment to 

the date of judgment, and the judgment shall bear interest to the date of its payment. A 

sum determined by the Tribunal to have been underpaid shall not bear interest for any 

time period prior to 28 days after the issuance of this Final Opinion and 

Judgment. Pursuant to MCL 205.737, interest shall accrue (i) after December 31, 2013, 

through June 30, 2016, at the rate of 4.25%, (ii) after June 30, 2016, through December 

31, 2016, at the rate of 4.40%, (iii) after December 31, 2016, through June 30, 2017, at 

the rate of 4.50%, (iv) after June 30, 2017, through December 31, 2017, at the rate of 

4.70%, (v) after December 31, 2017, through June 30, 2018, at the rate of 5.15%, (vi) 

after June 30, 2018, through December 31, 2018, at the rate of 5.41%, (vii) after 

December 31, 2018 through June 30, 2019, at the rate of 5.9%, (viii) after June

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MT

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