STATE OF MICHIGAN



STATE OF MICHIGAN

DEPARTMENT OF LABOR & ECONOMIC GROWTH

MICHIGAN TAX TRIBUNAL

TRIBUNAL NOTICE 2005-9 (Modifying Tribunal Notice 2004-8)

Extensions of Time; Notice of Valuation Disclosure and Prehearing

Conference Statement Due Dates; Good Cause Shown; Rescheduling.

Issued: December 16, 2005January 31, 2006

2005-910 EXTENSIONS OF TIME; NOTICE OF VALUATION DISCLOSURE AND PREHEARING CONFERENCE DUE DATES; GOOD CAUSE SHOWN; RESCHEDULING.

Beginning December 1, 2005 or if requested by a party before the proposed effective date, automatic extensions of time will be granted under the following criteria. As provided in by this Tribunal Notice, partiesa party may request and receive a maximum of two ninety-one (91) day automatic extensions. Automatic extensions apply to both parties even though requested by only one party.

, a 90-day or a 60-day extension in any order.The requirements for requesting an automatic extension are indicated below. A party or parties may request an automatic extension prior to the effective date of this Tribunal Notice by complying with these requirements.

Motions that do not comply with the requirements for requesting an automatic extension or motions requesting additional extensions or an extension of more than 91 daysAll other requests –requests that do not comply with the requirements of the 90-day and 60-day extension or are in addition to those extensions-- will be granted only on a showing of good cause, as explained in Tribunal Notice 2004-8 and this Tribunal Notice. Extensions for good cause may only apply to one party.

Tribunal Notice 2004-8 is modified rescinded only to the extent that it fails to address the requirementsprovided by discussed in this Tribunal Notice.

FIRST 910-DAYay AUTOMATICutomatic EXTENSIONxtension

The Tribunal will automatically grant a motion requesting a 910-day extension of time for the filing and exchange of valuation disclosures and prehearing statements provided the following criteria are met::

• TheA motion requesting an extension is filed at least 14 days before the date the valuation disclosures and prehearing statements are required to be filed and exchanged, as ordered either by the Tribunalorder or previous extension.

• The motion is the first or second request for extension filed in the case.

• The motion advises the Tribunal that the nonmoving party has been personally contacted and notified that the moving party was requesting an extension and would not be filing a valuation disclosure, provides the name of the person contacted, indicates when that person was contacted, and advises the Tribunal of the nonmoving party’s position on the motion or, if contact was not possible, states what contact attempts were madeThe motion advises the Tribunal that the nonmoving party has received notice of the motion and provides the name of the person so notified.

• An affidavit is attached to the motion. The affidavit shall be signed by all experts retained to prepare the valuation disclosure and confirm the retention of those experts,.(If the motion is filed by both parties, an affidavit shall be attached for each party.)

• A proposed order is attached to the motion. The proposed order shall grant the extension and provide a date certain for the filing and exchange of the valuation disclosures and prehearing statements. The date certain shall be on or before the 91st 0th day from the current due date of the entry of the order unless 15 days or more of the period fall in either February or March, in which case the date certain for the filing and exchange of valuation disclosures and prehearing statements shall be must then be filed and exchanged on or before April 30. (The proposed order shall comport with the attached sample order. A fillablsamplee order will also be provided on the Tribunal’s web site.)

SECOND 9160-DAY AUTOMATIC EXTENSIONay Automatic Extension

The Tribunal will automatically grant a motion requesting a second 9160-day extension of time for the filing and exchange of valuation disclosures and prehearing statements provided the following criteria are met::

• TheA motion requesting an extension is filed at least 14 days before the date the valuation disclosures and prehearing statements are required to be filed and exchanged, as ordered either by the Tribunalorder or previous extension.

• The motion is the second request for extension filed in the case.

• The motion is the first or second request for extension filed in the case.

•

The motion advises the Tribunal that the nonmoving party has received notice of the motion and provides the name of the person so notified.

• The motion iscontains either a joint motion (i.e., a motion stipulation signed by both parties agreeing to the requested additional 91-day extension) or a “valuation disclosure affidavit” is attached to the motion by the requesting party. The affidavit shall be signed by the party’s authorized representative or the valuation expert retained (i.e., entered into an engagement agreement, etc.) to prepare the valuation disclosure, the date the valuation expert was retained to prepare the valuation disclosure and, if signed by the authorized representative, identify the name of the valuation expert retained to prepare the valuation disclosure..

• The motion, unless joint, advises the Tribunal that the nonmoving party has been personally contacted and notified that the moving party was requesting an extension and would not be filing a valuation disclosure, provides the name of the person contacted, indicates when that person was contacted, and advises the Tribunal of the nonmoving party’s position on the motion or, if contact was not possible, states what contact attempts were made.

• A proposed order is attached to the motion. The proposed order shall grant the extension and provide a date certain for the filing and exchange of the valuation disclosures and prehearing statements. The date certain shall be on or before the 60th 91st day from the current due date of the entry of the order unless 15 days or more of the period fall in either February or March, in which case the date certain for the filing and exchange of valuation disclosures and prehearing statements shall be must then be filed and exchanged on or before April 30. (The proposed order shall comport with the attached sample order. A fillablsamplee order will also be provided on the Tribunal’s web site.)

FOR-CAUSE EXTENSIONor-Cause Extension

(Includes motions that do not comply with the requirements for requesting an automatic extension or motions requesting additional extensions or an extension of more than 91 days)

The Tribunal may will grant all otherany motion that does not comply with the requirements for requesting an automatic extension or any motion requesting an additional extensionrequests to e ofxtend time for the filing and exchange of valuation disclosures and prehearing statements or an extension of more than 91 days time provided the following criteria are met::

• TheA motion requesting an extension is either filed at least 14 days before the date the valuation disclosures and prehearing statements are required to be filed and exchanged, as ordered by the Tribunal, either by order or previous extension, or, the motion explains why the motion was not filed sooner.

• The motion advises the Tribunal that it has personally contacted the nonmoving party has been personally contacted and notified that the moving party was requesting an extension and would not be filing a valuation disclosure, provides the name of the person contacted, indicates when that person was contacted, provides the name of the person so notified, and advises the Tribunal of the nonmoving party’s position on the motion states whether the nonmoving party concurs in the request, or, if contact was not possible, statesthe motion explains what contact attempts were made.

• The motion proposesestablishes proposed new dates for the filing and exchange of valuation disclosures and prehearing statements, and, explains whether the nonmoving party concursagrees with the proposed dates.

• A proposed order is attached to the motion. The proposed order shall grant the extension and provide a space for the Tribunal to indicate the date by which the valuation disclosures and prehearing statements shall be filed and exchanged. (The proposed order shall comport with the attached sample order. A fillable order will also be provided on the Tribunal’s web site.)

• The motion demonstrates good cause, as discussed in Tribunal Notice 2004-8, to justify the granting of an extension. The motion must address,: if applicable, the length of the requested extension, the reasons justifying the length of the requested an extension longer than 30 days, whether other extensions have been granted, and, the reasons explaining why prior extensions were inadequate. Generally, good cause cannot be demonstrated by conflicting engagements of counsel, a change of representative, or ongoing settlement negotiations without a detailed explanation of the same.

Default for Failure to Comply with the Requirements of the Automatic Extensions

A party will automatically be placed in default after the expiration of either the 90-day or the 60-day extension if:

• The party or parties fails to file and exchange the valuation disclosure and prehearing statement on or before date the valuation disclosure and prehearing statement are the 90th day or 60th daydue and fail; or fail to file a motion requesting an automatic or additional extension not less than 14 days before that due datee expiration of the 90-day or 60-day extension period whichever is applicable.

• The party files a motion requesting an extension but fails to advise the Tribunal that the nonmoving party has been personally contacted and notified that the moving party was requesting an extension and would not be filing a valuation disclosure, fails to provide the name of the person contacted, fails to indicate when that person was contacted, and fails to advise the Tribunal of the nonmoving party’s position on the motion or, if contact was not possible, fails to explain what contact attempts were made. (The additional extension, if any, shall be limited to a period of 90 or 60 days from the entry of the order granting the either a 90 or 60-day extension unless 15 days or more of the period fall in either February or March, in which case valuation disclosures and prehearing statements must then be filed and exchanged on or before April 30.)

• TheThe party parties files a second motion for a 91-day extension but fails to attach the required affidavits to the motion for a 90-day extension.

The affidavits shall be signed by the experts retained to prepare the parties’ separate valuation disclosures, confirm the retention of those experts, and attest to the fact that the valuation disclosures will be ready for submission either on or before the 90th day from the entry of the order granting the additional extension or April 30, as indicated herein.

• The parties fail to attach a joint stipulation for a 60-day extension.

• The The party or parties file a motion for an extension but parties fail to attach a proposed order to the motion for an additional extension. The proposed order shall grant the extension and provide for the filing and exchange of the valuation disclosures and prehearing statements either on or before the 60th day from the entry of the order granting the additional extension or April 30, as indicated herein. (The proposed order shall comport with the attached sample order. A fill able order will also be provided on the Tribunal’s web site.)

If a party is automatically placed in default, the case will be scheduled for a date certain prehearing and the defaulted party will be required to show cause why it should be allowed to present expert witnesses (90 day automatic default), why the appeal should not be dismissed or scheduled for default hearing, as provided by TTR 247.

Default for Failure to Comply with the Requirements of the For Cause Extensions

A party will automatically be placed in default after the expiration of an the for cause extension granted “for cause” if:

• The party or parties fails to file and exchange the valuation disclosure and prehearing statement, as required by the order granting the for cause extension, and, or, the party fails to file a motion requesting another additional extension before the date the valuation disclosures and prehearing statements are required to be filed and exchanged, as indicated herein.

• The party files a motion requesting an extension but The motion failss to advise the Tribunal that the nonmoving party has been personally contacted and notified that the moving party was requesting an extension and would not be filing a valuation disclosurereceived notice of the motion, failss to provide the name of the person contactedso notified, fails to indicate when that person was contacted, and or failss to advise the Tribunal of the nonmoving party’s position on the motionstate whether the nonmoving party concurs in the request, or, if contact was not possible, fails to explains what contact attempts were made.

• The party or parties file a motion requesting an extension but The motion fails to provide proposed new dates for the filing and exchange of valuation disclosures and prehearing statements, and, fails to explain whether the nonmoving party agrees with the proposed dates.

• The party or parties file a motion requesting an extension but The motion fails to show good cause to justify the granting of theanother extension.. The motion shall also advise the Tribunal of the nonmoving party’s position on the motion.

• The party or parties file a motion requesting an extension but The parties fail to attach a proposed order to the motion for thean additional extension. The proposed order shall grant the extension and provide a space for the Tribunal to indicate the date by which the valuation disclosures and prehearing statements shall be filed and exchanged. (The proposed order shall comport with the attached sample order. A fillable order will also be provided on the Tribunal’s web site.)

If a party is automatically placed in default, the case will be scheduled for a date certain prehearing and the defaulted party will be required to show cause why the appeal should not be dismissed or scheduled for default hearing, as provided by TTR 247.

This Tribunal Notice is effective upon issuance.This Tribunal Notice will take effect January 31, 2006, unless otherwise modified by the Tribunal on or before that date based on comments received by January 20, ments received by October 24, 2005, will be considered in the modification of this Proposed Notice.

Saved as: 06-07-05 TN 05-10.doc

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