assessor. office. successor shall have been appointed and qualified. The coun- When council cil of any city reincorporated under the provisions of this act may appoint may by ordinance provide for the appointment by the council upon the recommendation of the mayor, a city assessor who shall hold his office for one year from and after the first Mon- Term of day in March of the year in which he shall have been appointed, and such appointment shall be made as aforesaid on or before the second Monday in April in each year. Such assessor shall make an assessment of all real and personal property within such city in the same manner, and have the same powers, and perform the same duties touching the assessment of such property and the levying of such taxes as are performed by supervisors in townships in such matters, which powers shall be exercised and duties shall be performed by such assessor instead of being executed and performed by the supervisor of the several wards in any such city as herein before provided. Such assessor shall make his assessment of Duty of all such property in a single roll. Where, however, the coun- making the cil has decided to have the taxes levied and collected in two assessment. installments, such assessments shall be made in two separate rolls, one for the city taxes and special assessments to be known as the "City or July tax roll," the other for the State, county and school taxes, to be known as the "December tax roll," and in the making of such assessments and in the levying of taxes such city shall be treated as a whole or as one assessment district as townships are treated under the general tax laws of the State. assessor in deliver certi SEC. 7. Within sixty days after the confirmation, and Supervisor to where the council have decided to have the taxes levied and fed copy of collected in two installments, and the roll is the city or July assessment roll, on or before the first day of June following the confirma- clerk. tion of such rolls, as above provided, each supervisor shall deliver a certified copy of his assessment roll to the city clerk, to be filed in his office for the use of the council. to county aggregate SEC. 8. On or before the first Monday of October in each City clerk year, the city clerk shall certify to the county clerk of the shall certify county in which the city is located the aggregate amount of clerk the all sums which the council require to be raised for the next amount to be raised by tax. fiscal year for all city purposes, or where the council have decided to have the taxes paid in two installments, all sums for city purposes that have not been paid upon the July rolls, Purposes. and for schools and library and schoolhouse purposes, by general taxation upon all the taxable property of the whole city. certify to amounts assessed for SEC. 10. On or before the first day of October, or on or City clerk to before the first Monday of June in each year where the coun- supervisor of cil have decided to have the taxes levied and collected in two each ward installments, the city clerk shall certify to the supervisors of each ward for the assessment therein, all amounts which the council require to be assessed or reassessed in any street district, main or special sewer district, or other special assessment district, or upon any parcel of land, or against any par the different purposes. Supervisors to levy in roll the amount certified for school and library purposes. ments to be in separate columns. ticular person as a special assessment or otherwise within his district, together with a designation of the district, or description of the land or person upon whom or within which the sev eral sums are to be assessed or reassessed, with such further descriptions and directions as will enable such supervisor to assess the several amounts upon the property and person chargeable therewith. SEC. 11. Each supervisor, shall, where the taxes are levied and collected on one tax roll, at the time of levying State and county taxes in his ward for the year, levy in the same roll upon all the taxable property in the ward, the amounts certified to him by the clerk of the board of supervisors as provided in section nine of this chapter, to be raised for city, school and library purposes placing the city taxes in one column, and the school, library and schoolhouse taxes in another column, and he shall also levy, in the same roll, upon the lands, property, and persons chargeable therewith, all special assessments and sums reported to him by the city clerk, as provided in section ten of this chapter, or in chapter thirty of this act, for assessment or reassessment, in street districts, Special assess- main or special sewer districts, or for other special assessments, placing all such special assessments in separate columns, and shall place the State and county taxes in other columns: Provided, That where the council has decided to have the taxes levied and collected in two installments, each supervisor shall, in the month of June in each year, levy in the July roll upon all taxable property in the ward, the amounts certified to him by the city clerk to be raised for city taxes, and special assessments, and he shall, at the time fixed in the general tax law, levy in the December roll, all sums to be raised for school, library and schoolhouse taxes, and all such taxes as were not paid on the fifteenth day of November next following the levy of such city taxes, and special assessments, together with interest thereon, from July first to December first, at ten per cent per annum, placing said interest in a separate column headed "Penalty," and said penalty shall, thereafter be treated in all respects as an item of taxes. Such item of taxes, and each special assessment shall be entered in a separate column in such rolls, and the total taxes shall be entered in the last column of said roll. clerk, amount for state, county, etc. Upon comple- SEC. 12. Each supervisor [upon] on completing his roll tion of roll supervisor to shall certify to the city clerk the amounts of taxes levied in the certify to city roll for the State and county purposes, and for city and school of taxes levied taxes, special assessments and other purposes, and the clerk shall charge the said amounts to the city treasurer. The city Bond of city treasurer shall give bond to the county treasurer in the same manner as township treasurers are required to do; and thereupon, and on or before the first Monday in December, and in case the city have two tax rolls, and the roll be the July roll, such roll shall be delivered to the city treasurer on or before the first day of July, each supervisor shall deliver a certified treasurer. copy of the December tax roll, with the taxes extended therein as aforesaid, to the city treasurer, with his warrant for the collection of taxes therein, annexed thereto. annexed to and each roll to to be paid into county SEC. 13. The warrant annexed to each roll shall state the The warrants several amounts levied therein to be paid into the city county treasuries respectively; and shall command the treasurer to collect from the several persons named in said roll the several sums named in the last column thereof treasuries. opposite their respective names, and to pay over and to account for all moneys collected and specified in the roll as in the said warrant directed, on the first day of March then next ensuing. If, however, the council have decided to have the taxes levied and collected in two installments and the roll be the July roll, the warrant annexed thereto shall command the city treasurer to collect from the several persons named in said roll the several sums named in the last column thereof opposite 'their respective names, and to pay over and account for all moneys collected and specified in the roll as in said warrant directed, on or before the fifteenth day of September next following. Or, if the roll be the December roll, the warrant annexed thereto shall command the city treasurer to collect, pay over and account as aforesaid, within the time first above limited, as in cases in which the city has but one collection of taxes, and the several warrants shall authorize the treasurer, in case any person shall neglect to pay his tax, to levy the same by distress and sale of the goods and chattels of such person. to give notice lection of published in SEC. 15. Upon receiving the several ward tax rolls as City treasurer above provided, the city treasurer shall give notice imme- to taxpayers diately to the taxpayers of the city that such rolls have been for paym delivered to him and that the taxes therein levied can be paid to him at his office at any time before the tenth day of January then next ensuing, or where the council have decided to have the taxes levied and collected in two installments, and the roll be the July roll, on or before the fifteenth day of September without any charge for collection; but that four per Fees for colcent collection fee shall be charged and collected upon all taxes. taxes remaining unpaid on said tenth day of January, or fif teenth day of September as the case may be. Said notice Notice to be shall be given by publishing the same twice in one or more newspapers. of the newspapers of the city and by posting copies thereof in three public places in each ward of the city; and it shall be the duty of the treasurer to be at his office at such times, previous to the said tenth day of January and fifteenth day of September, as the council shall direct, and there receive payment of such taxes as may be offered to him. He shall remit When collecthe collection of fees upon all taxes paid to him before the remitted. said tenth day of January, or where the council have decided to have the [tax] taxes levied and collected in two installments and the roll be the July roll, on or before the fifteenth day of September, but in all other cases he shall collect both the tax and the percentage for collection added in the roll and tion fees to be Manner of collecting unpaid taxes. Payment of moneys collected to county treasurer. upon any tax remaining unpaid on the first day of March next ensuing, the city treasurer shall return the collection fee of five per cent to the county treasurer as a part of the delinquent tax, the same to be collected by him in the same manner as provided by law for the collection of delinquent taxes. All such percentages for fees collected by him shall be paid into the city treasury to the credit of the contingent fund. SEC. 16. For the collection of all taxes remaining unpaid on the general roll on the tenth day of January, and on the July roll, where there is a July roll, on the fifteenth day of September, the city treasurer shall proceed in the same manner as township treasurers are required by law to do for the collection of taxes in townships, and shall for that purpose have all the powers and authority conferred by law upon township treasurers for such purposes, and shall, when necessary, enforce the payment of the tax against any person by distress and sale of his goods and chattels, if any such can be found anywhere within the county, or any county adjoining thereto, and from which seizure no property shall be exempt. SEC. 19. The city treasurer shall, within one week after the time specified and directed in the warrants annexed to said several December tax rolls, pay to the county treasurer the sums required in said warrants to be so paid, either in delinquent taxes on lands, or in funds then receivable by law, and all lands upon which any unpaid tax shall be returned shall be sold therefor the same as lands returned for delinquent taxes by township treasurers. Board to esti mate and re to be raised in addition to other school funds for of schools. CHAPTER XXXII. SEC. 15. The board shall also make and deliver to the port amounts city council, annually, in the month of September, an estimate and report of the amounts necessary to be raised in addition to other school funds for the entire support of the public entire support Schools, including fuel, pay of teachers and indebtedness falling due, and for the purchase of grounds and the construction of school buildings and support of the library, and for all purposes of expenditure which the board is authorized or required to make during the ensuing year, specifying the different objects of expense as particularly as may be; which sums so reported the council shall cause to be raised by tax upon all the taxable property in the city, with the State, county and Limit of such delinquent city taxes thereafter to be raised: Provided, That the amount so to be raised in any one year for the purchase of grounds and the erection of buildings, and for the payment of indebtedness and interest thereon incurred for grounds and buildings shall not exceed one-half of one per cent, and the amount for the support of the schools and for all the other purposes above mentioned shall not exceed one and one-fourth per cent on the dollar of the taxable valuation of the real and estimate. personal property in the city as shown by the tax roll of the This act is ordered to take immediate effect. [ No. 240. ] AN ACT to amend section one hundred thirty-one of act number two hundred six of the public acts of eighteen hundred ninety-three, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes, and for the inspection and disposition of lands bid off to the State and not redeemed or purchased, and to repeal act number two hundred of the public acts of eighteen hundred ninety-one and all other acts and parts of acts in anywise contravening any of the provisions of this act." amended. SECTION 1. The People of the State of Michigan enact, That Section section one hundred thirty-one of act number two hundred and six of the public acts of eighteen hundred ninety-three, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes, and for the inspection and disposition of lands bid off to the State and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening any of the provisions of this act," be and the same is hereby amended so as to read as follows: to homestead SEC. 131. All such lands shall be held by the Commissioner Lands subject of the State Land Office subject to entry as homestead lands, entry. and if any person shall apply for them or any part thereof, not to exceed in quantity two hundred forty acres (240) for any one person so applying, and shall file an affidavit that such person desires such lands for actual settlement, for the purpose of a homestead, the commissioner shall issue a certificate to such Conditions. person for such land upon the payment of the sum of ten cents per acre, conditioned that such person shall reside continuously upon said lands for the period of five years and improve the same. At the expiration of such five years such person When final shall be entitled to make, and shall make proof of the fulfill- proof made. |