APPLYING THE STANDARDS Sample Clauses

APPLYING THE STANDARDS. Relying on In re Xxxxxx Estate,55 Xxxxx contends that the circuit court should have declined to hold him liable for the interest and penalties on the taxes as a form of equitable relief, because his failure to pay the taxes was in good faith since he had no assets with which to pay the taxes. We disagree. In In re Xxxxxx Estate, this Court affirmed a trial court’s decision to waive penalties and interest related to an estate tax.56 There, the Michigan Estate Tax Act granted the probate court the right to determine all questions arising under that act’s provisions.57 Thus the probate court had the authority to review the Department of Treasury’s decision not to waive the plaintiff’s penalties and interest on the late tax payments.58 In re Wagner Estate is distinguishable because this case does not involve a provision of the Estate Tax Act and the statute at issue here does not provide the circuit court any discretion regarding the order of priority for payments from a receivership distribution. Here, as discussed above, MCL 600.5251 provides that the circuit court must first distribute the proceeds of a receivership to pay “[a]ll taxes legally due and owing” to municipalities. Further, MCL 600.5251 uses the word “shall.” The word “shall” indicates a mandatory requirement and “expresses a directive, not an option.”59 Thus, the circuit court did not have the discretion to vary this statutory mandate by resorting to equity. We conclude that the circuit court properly declined to forgive the interest and penalties as a form of equitable relief.

APPLYING THE STANDARDS i. The standard will be implemented based on a calendar month, i.e., no daily or weekly production standard. ii. Non-working time, e.g., breaks, meals, team huddles, lack of cars to clean, severe weather, equipment failure, etc., will not be counted for purposes of determining productivity. iii. The Company will produce a monthly report on each VSA’s production and provide the employee and the Union with a copy of the report. iv. A 5-step disciplinary process will be used to enforce the standard, i.e., counseling, oral warning, written warning, suspension, termination. An employee’s disciplinary progression will expire after nine (9) months. Discipline under the productivity standards will only apply to failure to meet the standards, i.e., cannot be used to support progressive discipline for non- productivity matters. v. Subject to the normal grievance process and rules, the Union may file a grievance to challenge just cause for the discipline based on circumstances of each case, including but not limited to when the Union contends that the standard was not applied correctly or fairly.