PDF_2_Exhibits_1-5.pdf
Cletis Kendrick Petitioner Vs. City Of Detroit Respondent · 26-002687-TT
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EXHIBIT 1 2026 CITY OF DETROIT SUMMER PROPERTY TAX BILL SHOWING $300 SMS/SWF SPECIAL ASSESSMENT CHARGE Exhibit 1 — Page 1 of 3 Source Record: City of Detroit 2026 Summer Property Tax Bill for Parcel No. 02004962.001, commonly known as 19130 Parkside, Detroit, Michigan, showing a $300 SMS SWF charge imposed on Petitioner’s property. For purposes of this appeal, SMS/SWF refers to Detroit’s Sherwood Forest special assessment charge for snow removal, mosquito abatement, and security services/patrol, imposed under Detroit’s claimed authority from MCL 117.5i and Detroit City Code Division 8. The bill identifies the taxpayer line as “Kendrick, Cleatis.” Petitioner files under his correct legal name, Cletis Kendrick, and treats the taxpayer-name variation as a City tax-record naming issue, not as a dispute over the parcel or the charge. Short Title: 2026 Summer Tax Bill / Current $300 SMS/SWF Special Assessment Charge Purpose of Exhibit: This exhibit establishes the current tax-year special assessment charge giving rise to this Michigan Tax Tribunal appeal. The 2026 Summer Property Tax Bill shows that Detroit imposed a $300 SMS/SWF special assessment charge on Parcel No. 02004962.001, commonly known as 19130 Parkside. This exhibit is the jurisdictional anchor for Petitioner’s appeal. Petitioner challenges the current 2026 SMS/SWF charge imposed through the property-tax system. The appeal is not merely a historical objection to a 2023 proceeding. The 2026 charge is the present assessment being appealed. This exhibit also establishes the controlling authority link. Detroit’s asserted authority for the current 2026 SMS/SWF charge is derivative of its claimed 2023 Sherwood Forest Special Assessment District renewal. Any later billing, Treasury processing, assessment extraction, or annual administrative record depends on the underlying 2023 renewal being lawful. Later annual records cannot independently cure a defective or unlawful 2023 renewal. If Detroit cannot prove lawful 2023 renewal authority, then the current 2026 SMS/SWF charge lacks the legal foundation required for a compulsory special assessment imposed through the property-tax system. Material Record Points: 1. The City of Detroit issued a 2026 Summer Property Tax Bill for Parcel No. 02004962.001. 2. The property address shown on the bill is 19130 Parkside. 3. The bill identifies the taxpayer line as “Kendrick, Cleatis.” Petitioner files under his correct legal name, Cletis Kendrick, and treats the taxpayer-name variation as a City tax-record naming issue. 4. The bill includes a line item labeled SMS SWF in the amount of $300. 5. The challenged SMS/SWF charge is Detroit’s Sherwood Forest special assessment charge for snow removal, mosquito abatement, and security services/patrol. 6. Detroit purports to impose the SMS/SWF charge under claimed special assessment authority from MCL 117.5i and Detroit City Code Division 8. 7. Petitioner challenges the current 2026 $300 SMS/SWF charge.
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8. Detroit’s asserted authority for the current 2026 SMS/SWF charge is derivative of its claimed 2023 Sherwood Forest SAD renewal. 9. Any later billing, Treasury processing, assessment extract, annual accounting, reassessment, redetermination, or administrative record depends on the 2023 Sherwood Forest SAD renewal being lawful. 10. The tax bill, on its face, does not prove that the 2023 Sherwood Forest SAD renewal was lawfully petitioned, verified, noticed, approved, confirmed by roll, endorsed by the Clerk, transmitted to Treasury, or annually administered. 11. The tax bill, on its face, does not identify a lawful authority chain supporting continued collection of the 2026 SMS/SWF charge. 12. Petitioner offers this exhibit to show that the current charge exists and to place before the Tribunal whether Detroit can prove lawful authority to impose and continue collecting that charge. Tribunal Relevance: This exhibit is material because it identifies the specific current special assessment being appealed: the $300 SMS/SWF charge imposed on Petitioner’s 2026 Summer Property Tax Bill for Parcel No. 02004962.001. The charge is not self-validating because it appears on a tax bill. A tax-bill line item is not proof of lawful special-assessment authority. Detroit must identify the legal-authority chain connecting the current 2026 charge to a lawful 2023 Sherwood Forest SAD renewal. Any claimed annual billing, Treasury processing, or administrative authority through 2026 is derivative of that renewal. It cannot independently cure a defective or unlawful renewal. If the 2023 Sherwood Forest SAD renewal lacks lawful authority, then the current 2026 SMS/SWF charge lacks lawful authority as well. This exhibit therefore frames the controlling question for the Tribunal: whether Detroit can prove that it satisfied the mandatory authority-chain requirements of MCL 117.5i and Detroit City Code Division 8 before relying on the claimed 2023 Sherwood Forest SAD renewal to impose and continue collecting the current 2026 SMS/SWF special assessment charge. Record Limitation: Petitioner does not offer the 2026 Summer Property Tax Bill as proof that the $300 SMS/SWF charge is lawful. Petitioner offers the bill to show that Detroit imposed the charge as a current tax-year special assessment derived from Detroit’s unproven claim of lawful 2023 Sherwood Forest SAD renewal authority. This exhibit is limited to the $300 SMS/SWF special assessment charge imposed through the 2026 Summer Property Tax Bill. Petitioner contends that a tax-bill entry, later billing record, Treasury processing record, or annual administrative record cannot substitute for the original authority-chain records required to support a compulsory special assessment imposed through the property-tax system. Insert Behind This Cover Sheet: 1. City of Detroit 2026 Summer Property Tax Bill for Parcel No. 02004962.001, 19130 Parkside, Detroit, Michigan, showing the $300 SMS SWF charge. Exhibit 1 — Page 2 of 3
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Exhibit 1 — Page 3 of 3 0085777/#112149/002 Property Address: 19130 PARKSIDE 2026 CITY OF DETROIT SUMMER TAX BILL PAYABLE TO: CITY OF DETROIT—PROPERTY TAX — PO BOX 773200 DETROIT DETROIT MICHIGAN 48277-3200 Kendrick, Cleatis 19130 Parkside St ie Detroit, MI 48221-1833 CITY - JULY 1 thru JUNE 30 COUNTY - OCT 1 thru SEPT 30 SCHOOL - JULY 1 thru JUNE 30 STATE - OCT 1 thru SEPT 30 TAXING UNIT RATE TAX AMOUNT IMPORTANT INFORMATION—SEE REVERSE SIDE. STATE EDUCATION 6.0000 579.77 GENERAL CITY 19.8123 1,914.44 PARCEL # QeRe62.004 DEBT SERVICE 3.0000 289.88 | spool DISTRICT 82010 LIBRARY 4.5982 44431 | py : 129.100 SCHOOL DEBT 13.0000 1,256.17 | TAXABLE VALUE 96.629 SCHOOL OPERATING 18.0000 0.00 | pee/mBT% "100 W COUNTY TAX 5.5343 534.77 PROP CLASS WC RESA ENH 1.9611 189.49 TIE DISTRICT SCHOOL OPER FC 16.6032 0.00 | |EnDER PARTIAL PROPERTY DESCRIPTION FOR COMPLETE PROPERTY DESCRIPTION, SEE ASSESSMENT ROLL AT ASSESSOR'S OFFICE E PARKSIDE 464 SHERWOOD FOREST SUB L39 P11 PLATS, WCR 2/148 75 X 150 Total Summer Rate 71.9059 5,208.83 | Summer Payment Options Total Taxes 5,208.83 Option #1 - 1st Half Summer installment due on or before 8/15/2026 and Total Special Fees 570.00 2nd Half Summer installment due on or before 1/15/2027 Admin Fee 52.08 Option #2 - Full Summer Balance due on or before 8/31/2026 TOTAL DUE 5,830.91 Note: Payments must be received by the due date to be considered timely! 1st Half Payment Due 8/15/2026 291546 |MPORTANT: Unpaid 2025 taxes were transferred to Wayne County for collection. 2nd Half Payment Due 1/15/2027 2,915.45 As of 06/01/26, the balance is still unpaid. Please contact Wayne County at taxinfo@waynecounty.com or (313) 224-5990. RETAIN THIS TOP PORTION FOR YOUR RECORDS. YOUR CANCELLED : EE] sco] Find all ways to pay at CHECK IS YOUR RECEIPT. PayDetroit365.com ~——2026 SUMMER PROPERTY TAX — RETURN THIS PORTION WITH YOUR PAYMENT 2026 CITY OF DETROIT v 02004962.001 SUMMER TAX BILL PARCEL ¥ TOTAL DUE 5,830.91 PAYABLE TO: CITY OF DETROIT—PROPERTY TAX TAX PAID CITY oF PO BOX 773200 h Full Payment—August 31, 2026 DETROIT DETROIT MICHIGAN 48277-3200 DUE DATE 1st Half Payment —August 15, 2026 0000202601007732000000020049621001003700005830910 wens AUTO**5-DIGIT 48220 381/1/8 0085777 Kendrick, Cleatis wn Scan here 19130 Parkside St fi to make your payment Detroit, MI 48221-1833 on a DivDat Kiosk. UBT E11 TU RR 1 TERE (TET ETT Property Address: 19130 PARKSIDE Exhibit 1 — Page 3 of 3
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EXHIBIT 2 2024 SUMMER PROPERTY TAX BILL SHOWING $250 SMS/SWF SPECIAL ASSESSMENT CHARGE Exhibit 2 — Page 1 of 4 Source Record: City of Detroit 2024 Summer Property Tax Bill for Parcel No. 02004962.001, commonly known as 19130 Parkside, Detroit, Michigan, showing a $250 SMS SWF charge imposed on Petitioner’s property. For purposes of this appeal, SMS/SWF refers to Detroit’s Sherwood Forest special assessment charge for snow removal, mosquito abatement, and security services/patrol, imposed under Detroit’s claimed authority from MCL 117.5i and Detroit City Code Division 8. Short Title: 2024 Summer Tax Bill / $250 SMS/SWF Billing Record Purpose of Exhibit: This exhibit is offered to show Detroit’s first post-renewal tax-bill implementation of the claimed 2023 Sherwood Forest SAD renewal on Petitioner’s parcel. The 2024 Summer Property Tax Bill shows that Detroit imposed a $250 SMS/SWF charge on Parcel No. 02004962.001, commonly known as 19130 Parkside. This exhibit is also offered to show the first post-renewal billing irregularity in the record sequence. Detroit later treated the renewed Sherwood Forest SAD charge as $300, but the first post-renewal Summer 2024 tax bill imposed only $250. That $250 billing record is material because it reinforces the need for Detroit to identify the authority-chain records showing how the claimed 2023 Sherwood Forest SAD renewal became a lawful $300 tax-bill obligation and how Treasury was authorized to bill it. This exhibit does not establish lawful authority. The 2024 Summer billing record is derivative of Detroit’s claimed 2023 Sherwood Forest SAD renewal. Later billing, Treasury processing, assessment extraction, or annual administrative records cannot independently cure a defective or unlawful 2023 renewal. This exhibit does not stand alone. It begins the billing-defect sequence developed in Exhibits 3–15, which address the later correction billing, continued billing, ordinance authority, missing resolution record, notice defects, FOIA production record, and missing authority-chain materials. Material Record Points: 1. The City of Detroit issued a 2024 Summer Property Tax Bill for Parcel No. 02004962.001. 2. The property address shown on the bill is 19130 Parkside. 3. The bill includes a line item labeled SMS SWF in the amount of $250. 4. The challenged SMS/SWF charge is Detroit’s Sherwood Forest special assessment charge for snow removal, mosquito abatement, and security services/patrol. 5. Detroit purports to impose the SMS/SWF charge under claimed special assessment authority from MCL 117.5i and Detroit City Code Division 8.
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6. The 2024 Summer SMS/SWF charge appears after Detroit’s claimed 2023 Sherwood Forest SAD renewal. 7. Detroit later treated the renewed Sherwood Forest SAD charge as $300, but the 2024 Summer bill imposed only $250. 8. The $250 Summer 2024 billing record is material because it does not show, on its face, lawful Treasury authority to impose the claimed renewed $300 Sherwood Forest SAD charge. 9. Detroit’s asserted authority for the 2024 Summer SMS/SWF charge is derivative of its claimed 2023 Sherwood Forest SAD renewal. 10. The tax bill, on its face, does not identify a Sherwood Forest-specific resolution, confirmed special assessment roll, Clerk endorsement, Treasury transmittal, billing-authority record, or annual authority record supporting the 2024 Summer SMS/SWF charge. 11. The tax bill, on its face, does not prove that the 2023 Sherwood Forest SAD renewal was lawfully petitioned, verified, noticed, approved, confirmed by roll, endorsed by the Clerk, transmitted to Treasury, or annually administered. 12. Petitioner offers this exhibit to show the first post-renewal billing implementation and to place before the Tribunal whether Detroit can prove lawful authority for the claimed 2023 renewal, the 2024 billing sequence, and the current 2026 SMS/SWF charge. Tribunal Relevance: This exhibit is material because it shows Detroit’s first post-renewal SMS/SWF billing implementation after the claimed 2023 Sherwood Forest SAD renewal. The 2024 Summer bill imposed a $250 SMS/SWF charge, even though Detroit later treated the renewed Sherwood Forest SAD charge as $300. That inconsistency is material to Petitioner’s unlawful-authority challenge because Treasury billing must be supported by a lawful renewal, confirmed roll, Clerk endorsement, transmittal, and billing-authority record. This billing irregularity is not presented as an isolated accounting issue. It is the first billing record in the longer authority-chain sequence addressed in Exhibits 3–15. The 2024 Summer tax-bill line item is not self-validating. A tax-bill entry is not proof of lawful special- assessment authority. Detroit must identify the legal-authority chain connecting the 2024 Summer SMS/SWF billing and the current 2026 SMS/SWF charge to a lawful 2023 Sherwood Forest SAD renewal. Any claimed annual billing, Treasury processing, or administrative authority after 2023 is derivative of the claimed renewal. It cannot independently cure a defective or unlawful renewal. If the 2023 Sherwood Forest SAD renewal lacks lawful authority, then the later billing sequence and the current 2026 SMS/SWF charge lack lawful authority as well. This exhibit therefore supports the controlling question for the Tribunal: whether Detroit can prove that it satisfied the mandatory authority-chain requirements of MCL 117.5i and Detroit City Code Division 8 before relying on the claimed 2023 Sherwood Forest SAD renewal to bill Petitioner’s parcel in 2024 and continue billing the current 2026 SMS/SWF special assessment charge. Exhibit 2 — Page 2 of 4
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Record Limitation: Petitioner does not offer the 2024 Summer Property Tax Bill as proof that the $250 SMS/SWF charge, or any later SMS/SWF charge, is lawful. Petitioner offers the bill to show that Detroit imposed the first post-renewal SMS/SWF billing record as part of a billing sequence derived from Detroit’s unproven claim of lawful 2023 Sherwood Forest SAD renewal authority. This exhibit is limited to the 2024 Summer SMS/SWF billing record and its relationship to the claimed 2023 renewal, the later $300 billing sequence, and the current 2026 SMS/SWF charge. Petitioner contends that a tax-bill entry, later billing record, Treasury processing record, or annual administrative record cannot substitute for the original authority-chain records required to support a compulsory special assessment imposed through the property-tax system. Insert Behind This Cover Sheet: 1. City of Detroit 2024 Summer Property Tax Bill for Parcel No. 02004962.001, 19130 Parkside, Detroit, Michigan, showing the $250 SMS SWF charge. Exhibit 2 — Page 3 of 4
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Exhibit 2 — Page 4 of 4 0303142/#109316/RMT Property Address: 19130 PARKSIDE NL : 2024 CITY OF DETROIT SUMMER TAX BILL PAYABLE TO: CITY OF DETROIT—PROPERTY TAX Fra PO BOX 33193 DETROIT DETROIT MICHIGAN 48232-5193 Kendrick, Cleatis 19130 Parkside St Detroit, MI 48221-1833 FISCAL YEAR CITY - JULY 1 thru JUNE 30 COUNTY - OCT 1 thru SEPT 30 SCHOOL - JULY 1thruJUNE 30 STATE - OCT 1 thru SEPT 30 TAXING UNIT RATE TAX AMOUNT IMPORTANT INFORMATION—SEE REVERSE SIDE. STATE EDUCATION 6.0000 547.56 GENERAL CITY 19.8123 tigoay | EORCELH 92004902 001 DEBT SERVICE 7.0000 638.82 |< iiool DISTRICT 82010 LIBRARY 4.5082 41963 | ory ; 174.400 SCHOOL DEBT 13.0000 1,186.38 1 SCHOOL OPERATING 16.6032 0.00 Ce A a W COUNTY TAX 5.5913 51020" | Rants WC RESA ENH 1.9812 1803807 |i Hc SCHOOL OPER FC 16.6032 0.00 | |eNDER PARTIAL PROPERTY DESCRIPTION FOR COMPLETE PROPERTY DESCRIPTION, SEE ASSESSMENT ROLL AT ASSESSOR'S OFFICE E PARKSIDE 464 SHERWOOD FOREST SUB L39 P11 PLATS, WC R . 2/148 75 X 150 Total Summer Rate 74.5862 5,291.52 | summer Payment Options Total Taxes 5,291.52 Option #1 - 1st Half Summer installment due on or before 8/15/2024 and Total Special Fees 500.00 2nd Half Summer installment due on or before 1/15/2025 Admin Fee 52.91 ¢ Option #2 - Full Summer Balance due on or before 8/31/2024 5,844.43 TOTAL DUE Note: Payments must be received by the due date to be considered timely! 1st Half Payment Due 8/15/2024 2922.22 PORTANT: Unpaid 2023 taxes were transferred to Wayne County for collection. 2nd Half Payment Due 1/15/2025 2,922.21 As of 06/06/24, the balance is still unpaid. Please contact Wayne County at taxinfo@waynecounty.com or (313) 224-5990. ; RETAIN THIS TOP PORTION FOR YOUR RECORDS. YOUR CANCELLED Pay using the DIVDAT mobile app. E> CHECK IS YOUR RECEIPT. = Visit your app store to download for free. VISA = “TT 2024'SUMMER PROPERTY TAX = RETURN THIS PORTION WITH YOUR PAYMENT ~~ 2024 CITY OF DETROIT ¥ PARCEL # 02004962.001 SUMMER TAX BILL TOTAL DUE 5,844.43 PAYABLE TO: r CITY OF DETROIT—PROPERTY TAX TAX PAID | cry oF PO BOX 33193 Full Payment —August 31, 2024 DETROIT ent—Augus DETROIT MICHIGAN 48232-5193 DUE DATE 1st Half Payment —August 15, 2024 0000202401000331930000020049621001003700005844433 +e AUTO*5-DIGIT 48220 839/1/17 303142 Kendrick, Cleatis wn Scan here 19130 Parkside St 0 to make your payment Detroit, MI 48221-1833 on a DivDat Kiosk. TTT 1 CERT TTL ERTL ET FT Property Address: 19130 PARKSIDE Exhibit 2 — Page 4 of 4
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EXHIBIT 3 2024 CORRECTED WINTER PROPERTY TAX BILL SHOWING $50 SMS/SWF SPECIAL ASSESSMENT CHARGE Exhibit 3 — Page 1 of 4 Source Record: City of Detroit 2024 Corrected Winter Property Tax Bill for Parcel No. 02004962.001, commonly known as 19130 Parkside, Detroit, Michigan, showing a $50 SMS SWF charge imposed on Petitioner’s property. For purposes of this appeal, SMS/SWF refers to Detroit’s Sherwood Forest special assessment charge for snow removal, mosquito abatement, and security services/patrol, imposed under Detroit’s claimed authority from MCL 117.5i and Detroit City Code Division 8. Short Title: 2024 Corrected Winter Tax Bill / $50 SMS/SWF Billing Record Purpose of Exhibit: This exhibit is offered to show the second part of Detroit’s 2024 split-billing sequence after the claimed 2023 Sherwood Forest SAD renewal. The 2024 Corrected Winter Property Tax Bill shows that Detroit imposed a separate $50 SMS/SWF charge on Parcel No. 02004962.001, commonly known as 19130 Parkside. This exhibit is material because Exhibit 2 shows that Detroit first billed $250 in Summer 2024, while this exhibit shows that Detroit later imposed a separate $50 Corrected Winter SMS/SWF charge. Together, the $250 Summer charge and $50 Corrected Winter charge total $300, the amount Detroit later treated as the renewed Sherwood Forest SAD charge. The corrected $50 billing record does not establish lawful authority. It is derivative of Detroit’s claimed 2023 Sherwood Forest SAD renewal. A later corrected bill, Treasury adjustment, billing instruction, or annual administrative record cannot independently cure a defective or unlawful 2023 renewal. This exhibit does not stand alone. It continues the billing-defect sequence begun in Exhibit 2 and developed in Exhibits 4–15, which address Detroit’s billing explanation, continued billing, ordinance authority, missing resolution record, notice defects, FOIA production record, and missing authority- chain materials. Material Record Points: 1. The City of Detroit issued a 2024 Corrected Winter Property Tax Bill for Parcel No. 02004962.001. 2. The property address shown on the bill is 19130 Parkside. 3. The bill includes a line item labeled SMS SWF in the amount of $50. 4. The challenged SMS/SWF charge is Detroit’s Sherwood Forest special assessment charge for snow removal, mosquito abatement, and security services/patrol. 5. Detroit purports to impose the SMS/SWF charge under claimed special assessment authority from MCL 117.5i and Detroit City Code Division 8.
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6. The $50 Corrected Winter SMS/SWF charge followed the $250 Summer 2024 SMS/SWF charge shown in Exhibit 2. 7. The $250 Summer charge and $50 Corrected Winter charge together total $300. 8. Detroit later treated $300 as the renewed Sherwood Forest SAD charge. 9. The $50 Corrected Winter billing record is material because it does not show, on its face, lawful Treasury authority to correct, supplement, or complete the claimed renewed $300 Sherwood Forest SAD charge. 10. Detroit’s asserted authority for the $50 Corrected Winter SMS/SWF charge is derivative of its claimed 2023 Sherwood Forest SAD renewal. 11. The corrected winter tax bill, on its face, does not identify a Sherwood Forest-specific resolution, confirmed special assessment roll, Clerk endorsement, Treasury transmittal, billing-authority record, corrected billing authority, or annual authority record supporting the $50 SMS/SWF charge. 12. Petitioner offers this exhibit to show the corrected-billing portion of the 2024 split-billing sequence and to place before the Tribunal whether Detroit can prove lawful authority for the claimed 2023 renewal, the 2024 billing correction, and the current 2026 SMS/SWF charge. Tribunal Relevance: This exhibit is material because it shows Detroit’s later corrected-billing step after the first post-renewal Summer 2024 SMS/SWF bill. Exhibit 2 shows the $250 Summer 2024 charge. Exhibit 3 shows the separate $50 Corrected Winter 2024 charge. Together, those records show a $250/$50 split-billing sequence totaling $300, the amount Detroit later treated as the renewed Sherwood Forest SAD charge. That corrected-billing sequence is material to Petitioner’s unlawful-authority challenge. Treasury billing and correction activity must be supported by a lawful renewal, confirmed roll, Clerk endorsement, transmittal, and billing-authority record. A corrected tax-bill line item is not proof of lawful special- assessment authority. Any claimed annual billing, Treasury processing, corrected billing, or administrative authority after 2023 is derivative of the claimed renewal. It cannot independently cure a defective or unlawful renewal. If the 2023 Sherwood Forest SAD renewal lacks lawful authority, then the corrected 2024 billing sequence and the current 2026 SMS/SWF charge lack lawful authority as well. This exhibit therefore supports the controlling question for the Tribunal: whether Detroit can prove that it satisfied the mandatory authority-chain requirements of MCL 117.5i and Detroit City Code Division 8 before relying on the claimed 2023 Sherwood Forest SAD renewal to correct-bill Petitioner’s parcel in 2024 and continue billing the current 2026 SMS/SWF special assessment charge. Record Limitation: Petitioner does not offer the 2024 Corrected Winter Property Tax Bill as proof that the $50 SMS/SWF charge, the combined $300 billing sequence, or any later SMS/SWF charge is lawful. Petitioner offers the bill to show that Detroit imposed a corrected Winter SMS/SWF charge as part of a billing sequence derived from Detroit’s unproven claim of lawful 2023 Sherwood Forest SAD renewal authority. Exhibit 3 — Page 2 of 4
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This exhibit is limited to the 2024 Corrected Winter SMS/SWF billing record and its relationship to the claimed 2023 renewal, the 2024 $250/$50 billing sequence, and the current 2026 SMS/SWF charge. Petitioner contends that a corrected tax-bill entry, later billing record, Treasury processing record, or annual administrative record cannot substitute for the original authority-chain records required to support a compulsory special assessment imposed through the property-tax system. Insert Behind This Cover Sheet: 1. City of Detroit 2024 Corrected Winter Property Tax Bill for Parcel No. 02004962.001, 19130 Parkside, Detroit, Michigan, showing the $50 SMS SWF charge. Exhibit 3 — Page 3 of 4
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Exhibit 3 — Page 4 of 4 Property Address: <\- => CITY oF DETROIT 19130 PARKSIDE CORRECTED WINTER TAX BILL MAIL PAYMENT TO: CITY OF DETROIT—PROPERTY TAX PO BOX 33193 DETROIT MICHIGAN 48232-5193 0039468/#110286/REM 2024 CITY OF DETROIT Kendrick, Cleatis RETAIN THIS TOP PORTION FOR YOUR RECORDS. YOUR CANCELLED CHECK IS YOUR RECEIPT. F 19130 Parkside St CITY - JULY 1 thru JUNE 30 COUNTY - OCT 1 thru SEPT 30 Detroit, MI 48221-1833 SCHOOL - JULY 1 thru JUNE 30 STATE - OCT 1 thru SEPT 30 TAXING UNIT RATE TAX AMOUNT IMPORTANT INFORMATION—SEE REVERSE SIDE. WAYNE COUNTY 0.9795 89.38 WC JAILS 0.9327 8511 | PARCEL # 02004962.001 W C PARKS 0.2433 22.20 W C HCMA 0.2062 18.81 WC RESA 0.0952 8.68 |-SCHOOLDISTRICT 82010 W C RESA SP ED 33328 304.15 | SEV 174,400 W C COMM COLLEGE 3.2043 292.42 | TAXABLE VALUE 91,260 WC 200 0.0988 901 | PRE/MBT% 100 WCDIA 0.1979 18.06 | PROP CLASS SCHOOL OPERATING 1.3968 0.00 | TIF DISTRICT LENDER PARTIAL PROPERTY DESCRIPTION FOR COMPLETE PROPERTY DESCRIPTION, SEE ASSESSMENT ROLL AT ASSESSOR'S OFFICE E PARKSIDE 464 SHERWOOD FOREST SUB L39 P11 PLATS, W C R 2/148 75 X 150 Total Winter Rate 10.6875 Total Winter Taxes 897.82 | o WINTER TAXES PAYABLE IN FULL DECEMBER 1, 2024- JANUARY 15, 2025 Adrilh Feb 847 WITHOUT INTEREST AND PENALTY. Total Winter Due 906.29 | ® SUMMER 2ND PAYMENT IS DUE JANUARY 15, 2025 WITHOUT INTEREST Summer Tax Balance 0.00 AND PENALTY. Summer Interest Balance 0.00 Summer Penalty Balance 0.00 IMPORTANT: Unpaid 2023 taxes were transferred to Wayne County for collection. Summer Total Balance 0.00 As of 10/31/24, the balance is still unpaid. Please contact Wayne County at taxinfo@waynecounty.com or (313) 224-5990. TOTAL DUE 906.29 2024 WINTER PROPERTY TAX — RETURN THIS PORTION WITH YOUR PAYMENT city of DETROIT ween 0 CORRECTED WINTER TAX BILL MAIL PAYMENT TO: CITY OF DETROIT—PROPERTY TAX PO BOX 33193 DETROIT MICHIGAN 48232-5193 ~~ 2024 CITY OF DETROIT PARCEL # 02004962.001 TOTAL DUE 906.29 TAX PAID DUE DATE January 15, 2025 000020240100033193000002004962100100370000090L297 Scan here to make your payment on a DivDat Kiosk. Property Address: 19130 PARKSIDE HESAUTO*5-DIGIT 48220 155/1/4 003%468 Kendrick, Cleatis 19130 Parkside St Detroit, MI 48221-1833 LE [RTT Ce EE TE FT TR TR TTT LR BTU Th Exhibit 3 — Page 4 of 4
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EXHIBIT 4 ASSESSOR BILLING-CORRECTION NOTICE EXPLAINING $250 SUMMER AND $50 WINTER SMS/SWF CHARGES Exhibit 4 — Page 1 of 4 Source Record: City of Detroit / Office of the Assessor notice concerning the Sherwood Forest Special Assessment District fee, the 2024 Summer $250 SMS/SWF charge, the 2024 Winter $50 SMS/SWF charge, and Detroit’s statement that future annual charges would be billed at $300. For purposes of this appeal, SMS/SWF refers to Detroit’s Sherwood Forest special assessment charge for snow removal, mosquito abatement, and security services/patrol, imposed under Detroit’s claimed authority from MCL 117.5i and Detroit City Code Division 8. Short Title: Assessor Billing-Correction Notice / $250 Summer and $50 Winter Explanation Purpose of Exhibit: This exhibit is offered to show Detroit’s own explanation of the 2024 SMS/SWF split-billing sequence. The Assessor notice states that Detroit treated the Sherwood Forest SAD as renewed for an additional seven-year term beginning in 2024, increased the yearly SAD fee to $300, billed $250 on the 2024 Summer Tax Bill, and would bill a one-time $50 charge on the 2024 Winter Tax Bill. This exhibit is material because it directly links Exhibits 2 and 3 to Detroit’s claimed 2023 Sherwood Forest SAD renewal. Exhibits 2 and 3 show the actual $250/$50 billing sequence. Exhibit 4 supplies Detroit’s explanation for that sequence: Detroit treated the split billing as implementation of a renewed $300 Sherwood Forest SAD charge. This notice does not establish lawful authority. It is an undated and unsigned billing explanation, not a confirmed roll, Clerk endorsement, Treasury transmittal, billing-authority record, or proof that Detroit satisfied the mandatory authority-chain requirements of MCL 117.5i and Detroit City Code Division 8. The notice is derivative of Detroit’s claimed 2023 renewal and cannot independently cure a defective or unlawful renewal. Material Record Points: 1. The notice concerns the Sherwood Forest Special Assessment District Fee. 2. The notice states that Detroit City Council approved petitions circulated by the Sherwood Forest Neighborhood Association to renew the existing SAD for an additional seven years starting in 2024. 3. The notice states that the yearly SAD fee increased to $300. 4. The notice states that $250 was billed on the 2024 Summer Tax Bill. 5. The notice states that a one-time $50 special assessment fee would be billed on the 2024 Winter Tax Bill. 6. The notice states that future collection for the entire $300 special assessment district fee would be on the summer tax bill.
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7. The notice connects the $250 Summer charge and $50 Winter charge to Detroit’s claimed renewed $300 Sherwood Forest SAD charge. 8. The notice is not dated and is not signed by any named City official. 9. The absence of a date and named signature is material because the notice is offered by Detroit only as a billing explanation, not as a formal authority record. 10. The notice does not identify a Sherwood Forest-specific resolution, City-certified land-area verification, Administering Department report, tentative assessment roll, confirmed special assessment roll, Clerk endorsement, Treasury transmittal, billing-authority record, or annual authority record. 11. The notice does not prove that the 2023 Sherwood Forest SAD renewal was lawfully petitioned, verified, noticed, approved, confirmed by roll, endorsed by the Clerk, transmitted to Treasury, or annually administered. 12. Petitioner offers this exhibit to show Detroit’s billing explanation and to place before the Tribunal whether Detroit can prove lawful authority for the claimed 2023 renewal, the 2024 split-billing sequence, and the current 2026 SMS/SWF charge. Tribunal Relevance: This exhibit is material because it supplies Detroit’s own explanation for the 2024 SMS/SWF split- billing sequence. Detroit’s notice states that the renewed Sherwood Forest SAD fee was $300, that $250 was billed in Summer 2024, that a one-time $50 charge would be billed in Winter 2024, and that future annual collection would be for the full $300 amount. That explanation confirms the derivative link. The 2024 $250/$50 billing sequence and the later $300 billing sequence were not independent charges. They were billed as implementation of Detroit’s claimed renewed Sherwood Forest SAD charge. That makes the missing authority-chain records material. The notice is not self-validating. An undated and unsigned Assessor billing explanation is not proof of lawful special-assessment authority. Detroit must identify the legal-authority chain connecting the claimed 2023 Sherwood Forest SAD renewal, the 2024 split billing, and the current 2026 SMS/SWF charge. Any claimed billing correction, Treasury processing, future annual billing, or administrative authority after 2023 is derivative of the claimed renewal. It cannot independently cure a defective or unlawful renewal. If the 2023 Sherwood Forest SAD renewal lacks lawful authority, then the 2024 split-billing explanation and the current 2026 SMS/SWF charge lack lawful authority as well. This exhibit therefore supports the controlling question for the Tribunal: whether Detroit can prove that it satisfied the mandatory authority-chain requirements of MCL 117.5i and Detroit City Code Division 8 before relying on the claimed 2023 Sherwood Forest SAD renewal to bill the $250/$50 sequence and continue billing the current 2026 SMS/SWF special assessment charge. Record Limitation: Petitioner does not offer the Assessor billing-correction notice as proof that the 2024 SMS/SWF charges, the renewed $300 charge, or any later SMS/SWF charge is lawful. Petitioner offers the notice to show Detroit’s billing position: Detroit treated the $250 Summer charge and $50 Winter charge as part of a Exhibit 4 — Page 2 of 4
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billing sequence derived from Detroit’s unproven claim of lawful 2023 Sherwood Forest SAD renewal authority. This exhibit is limited to the Assessor notice and its relationship to the 2024 $250/$50 billing sequence, the claimed renewed $300 charge, and the current 2026 SMS/SWF charge. Petitioner contends that an undated and unsigned explanatory billing notice, corrected tax-bill entry, later billing record, Treasury processing record, or annual administrative record cannot substitute for the original authority-chain records required to support a compulsory special assessment imposed through the property-tax system. Insert Behind This Cover Sheet: 1. City of Detroit / Office of the Assessor notice concerning the Sherwood Forest Special Assessment District fee, the 2024 Summer $250 SMS/SWF charge, the 2024 Winter $50 SMS/SWF charge, and future annual $300 billing. Exhibit 4 — Page 3 of 4
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Exhibit 4 — Page 4 of 4
COLEMAN A. YOUNG MUNICIPAL CENTER
2 WOODWARD AVE., SUITE 804
City oF DETROIT
DETROIT, MI 48226
OFFICE OF THE CHIEF FINANCIAL OFFICER
PHONE 313+224+3035
BPTI
| OFFICE OF THE ASSESSOR
FAX: 313422444270
lai
Ll| OPERATIONS AND ADMINISTRATIVE SERVICES
E-Mail: Assessors@detroitmi.gov
KENDRICK, CLEATIS
19130 PARKSIDE ST
DETROIT, MI 48221-1833
Re:
Sherwood Forest Special Assessment District Fee
Dear Property Owner,
Detroit City Council approved the petitions circulated by the Sherwood Forest Neighborhood
Association to renew the existing Special Assessment District (SAD) for an additional seven
years starting in 2024. Those petitions, which were signed by a majority of the property owners
in the district, also increased the yearly SAD fee to three hundred dollars ($300). This fee, which
is allocated for mosquito abatement, snow removal from streets and security services was billed
on the 2024 Summer Tax Bill for two hundred fifty dollars ($250).
You will be billed a one-time fifty dollar ($50) special assessment fee on the 2024 Winter
Tax Bill. Future collection for the entire three hundred dollars ($300) for the special assessment
district fee will be on the summer tax bill.
If you have any questions regarding this notice, contact the Office of the Assessor at 313 224-
3035, Monday-Friday 8:00 a.m.-4:30 p.m., or {fy mail at-AsktheAssessor@detroitmi.gov.
Sincerely,
City of Detroit
Office of the Assesso-
Exhibit 4 — Page 4 of 4Page 16
EXHIBIT 5 2025 SUMMER PROPERTY TAX BILL SHOWING CONTINUED $300 SMS/SWF SPECIAL ASSESSMENT CHARGE Exhibit 5 — Page 1 of 3 Source Record: City of Detroit 2025 Summer Property Tax Bill for Parcel No. 02004962.001, commonly known as 19130 Parkside, Detroit, Michigan, showing a $300 SMS SWF charge imposed on Petitioner’s property. For purposes of this appeal, SMS/SWF refers to Detroit’s Sherwood Forest special assessment charge for snow removal, mosquito abatement, and security services/patrol, imposed under Detroit’s claimed authority from MCL 117.5i and Detroit City Code Division 8. Short Title: 2025 Summer Tax Bill / Continued $300 SMS/SWF Charge Purpose of Exhibit: This exhibit is offered to show that Detroit continued billing Petitioner’s parcel for a $300 SMS/SWF special assessment charge after the 2024 $250/$50 split-billing sequence shown in Exhibits 2–4. This exhibit is material because it shows that the 2024 split-billing sequence was not a one-time isolated billing event. After Detroit billed $250 in Summer 2024 and imposed a separate $50 Corrected Winter charge, Detroit billed the full $300 SMS/SWF charge on the 2025 Summer Property Tax Bill. This exhibit does not establish lawful authority. The 2025 billing record is derivative of Detroit’s claimed 2023 Sherwood Forest SAD renewal. A later annual tax-bill entry, Treasury processing record, assessment extract, or administrative record cannot independently cure a defective or unlawful 2023 renewal. Material Record Points: 1. The City of Detroit issued a 2025 Summer Property Tax Bill for Parcel No. 02004962.001. 2. The property address shown on the bill is 19130 Parkside. 3. The bill includes a line item labeled SMS SWF in the amount of $300. 4. The 2025 SMS/SWF charge is the same Sherwood Forest special assessment charge category challenged in this appeal: snow removal, mosquito abatement, and security services/patrol. 5. Detroit purports to impose the SMS/SWF charge under claimed special assessment authority from MCL 117.5i and Detroit City Code Division 8. 6. The 2025 Summer SMS/SWF charge follows the 2024 $250/$50 split-billing sequence shown in Exhibits 2–4. 7. The 2025 Summer bill shows that Detroit continued billing the claimed 2023 renewed Sherwood Forest SAD charge at $300 after the 2024 correction sequence. 8. Detroit’s asserted authority for the 2025 Summer SMS/SWF charge is derivative of its claimed 2023 Sherwood Forest SAD renewal. 9. The 2025 Summer tax bill, on its face, does not identify a Sherwood Forest-specific resolution, City-certified land-area verification, Administering Department report, tentative assessment roll,
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confirmed special assessment roll, Clerk endorsement, Treasury transmittal, billing-authority record, or annual authority record supporting the $300 charge. 10. Petitioner offers this exhibit to show the continued billing sequence between the 2024 $250/$50 implementation and the current 2026 SMS/SWF charge. Tribunal Relevance: This exhibit is material because it shows the continued annual billing pattern after Detroit’s claimed 2023 Sherwood Forest SAD renewal. Exhibits 2–4 show the 2024 $250/$50 split-billing sequence. Exhibit 5 shows that Detroit continued billing the full $300 SMS/SWF charge in Summer 2025. That continued billing is relevant to the current 2026 SMS/SWF appeal because it shows that Detroit treated the claimed 2023 renewal as continuing authority for annual $300 SMS/SWF charges. The 2025 charge is not independent of the claimed renewal. It is part of the same derivative billing sequence that led to the current 2026 SMS/SWF charge. The 2025 Summer tax-bill line item is not self-validating. A tax-bill entry is not proof of lawful special- assessment authority. Detroit must identify the legal-authority chain connecting the claimed 2023 Sherwood Forest SAD renewal, the 2024 billing sequence, the 2025 continued charge, and the current 2026 SMS/SWF charge. Any claimed annual billing, Treasury processing, or administrative authority after 2023 is derivative of the claimed renewal. It cannot independently cure a defective or unlawful renewal. If the 2023 Sherwood Forest SAD renewal lacks lawful authority, then the 2025 continued billing and the current 2026 SMS/SWF charge lack lawful authority as well. This exhibit therefore supports the controlling question for the Tribunal: whether Detroit can prove that it satisfied the mandatory authority-chain requirements of MCL 117.5i and Detroit City Code Division 8 before relying on the claimed 2023 Sherwood Forest SAD renewal to continue billing the $300 SMS/SWF charge. Record Limitation: Petitioner does not offer the 2025 Summer Property Tax Bill as proof that the $300 SMS/SWF charge, or any later SMS/SWF charge, is lawful. Petitioner offers the bill to show that Detroit continued billing a $300 SMS/SWF charge as part of a billing sequence derived from Detroit’s unproven claim of lawful 2023 Sherwood Forest SAD renewal authority. This exhibit is limited to the 2025 Summer SMS/SWF billing record and its relationship to the claimed 2023 renewal, the 2024 $250/$50 billing sequence, and the current 2026 SMS/SWF charge. Petitioner contends that a later tax-bill entry, Treasury processing record, assessment extract, or annual administrative record cannot substitute for the original authority-chain records required to support a compulsory special assessment imposed through the property-tax system. Insert Behind This Cover Sheet: 1. City of Detroit 2025 Summer Property Tax Bill for Parcel No. 02004962.001, 19130 Parkside, Detroit, Michigan, showing the $300 SMS SWF charge. Exhibit 5 — Page 2 of 3
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Exhibit 5 — Page 3 of 3 Property Address: 87a 19130 PARKSIDE SUMMER TAX BILL PAYABLE TO: CITY OF DETROIT—PROPERTY TAX PO BOX 773200 DETROIT MICHIGAN 48277-3200 CITY OF DETROIT FISCAL YEAR CITY - JULY 1 thru JUNE 30 COUNTY - OCT 1 thru SEPT 30 SCHOOL - JULY 1 thru JUNE 30 STATE - OCT 1 thru SEPT 30 0106306/#110887/000 2025 CITY OF DETROIT Kendrick, Cleatis 19130 Parkside St Detroit, MI 48221-1833 TAXING UNIT RATE TAX AMOUNT IMPORTANT INFORMATION—SEE REVERSE SIDE. STATE EDUCATION 6.0000 564.53 GENERAL CITY 19.8123 186411 | PARCEL# SgsReny DEBT SERVICE 4.0000 376.35 ISTRI 82010 LIBRARY 4.5082 432.64 oy ik 152.700 SCHOOL DEBT 13.0000 1,223.15 "089 SCHOOL OPERATING 18.0000 0.00 bor toad ip » W COUNTY TAX 5.5622 523.34 | prob class WC RESA ENH 1.9708 SCHOOL OPER FC TIF DISTRICT LENDER PARTIAL PROPERTY DESCRIPTION FOR COMPLETE PROPERTY DESCRIPTION, SEE ASSESSMENT ROLL AT ASSESSOR'S OFFICE E PARKSIDE 464 SHERWOOD FOREST SUB L39 P11 PLATS, WCR 2/148 75 X 150 Summer Payment Options Option #1 - 1st Half Summer installment due on or before 8/15/2025 and 2nd Half Summer installment due on or before 1/15/2026 Option #2 - Full Summer Balance due on or before 8/31/2025 Total Summer Rate 72.9435 5,169.55 Total Taxes 5,169.55 Total Special Fees 560.00 Admin Fee 51.69 TOTAL DUE 5,781.24 1st Half Payment Due 8/15/2025 2,890.62 2nd Half Payment Due 1/15/2026 2,890.62 RETAIN THIS TOP PORTION FOR YOUR RECORDS. YOUR CANCELLED oe CHECK IS YOUR RECEIPT. . Note: Payments must be received by the due date to be considered timely! Pay using the DIVDAT mobile app. EE) BB Visit your app store to download for free. J VISA 2025 SUMMER PROPERTY TAX — RETURN THIS PORTION WITH YOUR PAYMENT SUMMER TAX BILL PAYABLE TO: CITY OF DETROIT—PROPERTY TAX PO BOX 773200 DETROIT MICHIGAN 48277-3200 — city or DETROIT 2025 CITY OF DETROIT PARCEL # 02004962.001 TOTAL DUE 5,781.24 TAX PAID DUE DATE 1st aif payment —Aumint 15, 3005 0000202501007732000000020049621001003700005781242 Scan here to make your payment on a DivDat Kiosk. Property Address: 19130 PARKSIDE He AUTO**5-DIGIT 48220 327/1/8 0106306 Kendrick, Cleatis 19130 Parkside St Detroit, MI 48221-1833 Exhibit 5 — Page 3 of 3