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as approved by the board of review constituted for the review of said roll the

day of

A. D. 190..


When assessor may divide tax into installments.

And said roll when so endorsed shall be prima facie evidence in all courts and tribunals of the regularity of all proceedings preliminary to the making thereof and of the validity of said tax and tax roll.

Sec. 7. After the assessment roll shall be so approved, if it has been determined by the council that the cost and expense of such improvement or repairs shall be divided into more than one annual installment, the assessor shall divide the entire amount levied against any description into such number of equal annual installments as shall be provided by the council and extend the same on said roll in additional columns for that purpose, the first column of which shall be headed “First Installment" and the second column headed

“Second Installment” and so on for each installment, the last When to de column to be headed “Last Installment.” He shall then deliver roll to comptroller. liver said roll to the city comptroller who shall without delay

make entry of the same and of the total of all taxes assessed
thereon, on the books of his office, and, the comptroller shall
thereupon deliver said roll to the city treasurer, with his war-
rant annexed thereto directed to the treasurer of said city
substantially in the form following:
“To the treasurer of the city of Sault Ste. Marie:

In the name of the people of the State of Michigan you are hereby commanded and required to collect from the several persons named in the within and foregoing assessment roll the several sums assessed in said roll opposite their respective names as a special assessment and you are hereby authorized and directed in case any person in said roll named shall neglect or refuse to pay such sums to levy the same by distress and sale of his or her goods and chattels together with the cost and charges of said distress and sale and you are further directed to make return of said roll according to law sixty days from this date.


When deliv. ered to treasurer.

When to collect tax

Comptroller." Upon receiving the said roll and warrants the city treasurer shall proceed to collect from the persons named in said roll the amount assessed against them thereon as commanded by said warrant and shall within five days after receiving said roll for collection and in case such assessment is levied in more than one installment, within five days after each installment is due and payable notify, all persons assessed thereon that such roll is in his hands for collection which notice shall be by' letter or postal card mailed to the last known address of such person and if no address can be found, then such notice may be addressed to such person at “Sault Ste. Marie, Michigan," but no assessment except the collection

Notice of.

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add for collec.

ments due.


fee shall be held to be invalid or the right to enforce collec-
tion thereof be in any manner affected by reason of the failure
to mail such notice and if such assessment be levied in more
than one annual installment he shall state in such notice the
number of installments to be collected. And on all sums volun- Per cent may
tarily paid, within the first thirty days of the limit for the
return of said roll, and in case of more than one install-
ment 'within thirty days ofter each installment is due and
payable, he shall add one per cent for collection fees,

and upon all sums paid after the expiration of the said
thirty days he shall add four per cent for collection fees. In When install-
case any special assessment shall be divided into more than
one annual installment, the second installment shall become
due and payable in one year from the date of the confirmation
of said roll by the board of review and the third installment
in two years from such date and so on for each succeeding in.
stallment and each installment shall bear interest at the rate Interest to
of six per cent per annum from the expiration of thirty days
after the confirmation of said roll, but the whole assessment
may be paid to the city treasurer at any time after confirmation
with the proportionate interest thereon. During the time for
the collection of all deferred installments and, the interest
thereon, the warrant attached to said roll shall remain in full
force and effect and shall be returnable on each installment
within sixty days from the date that such installment becomes
due and payable and shall remain in full force during the time
provided for the return of said roll for all installments. In case when tax may
any person named in said roll shall neglect or refuse to pay said distress ană
special assessment within said first thirty days, or in case of de. sale.
ferred installments within thirty days after any installment
becomes due and payable, together with the interest thereon,
it shall be the duty of the treasurer to levy the same by dis-
tress and sale of the goods and chattels of said person wherever
the same may be found in the county of Chippewa. In the
event of any property being seized by the treasurer as above
provided he shall proceed to advertise and sell the same in
the manner provided by law for the sale of chattels seized
by the treasurer under a warrant annexed to the general city
tax roll and he shall receive the additional fees allowed on
seizure in such cases.

Sec. 9. Within five days after the time fixed in said war. When treasrant for the return of said roll, the treasurer shall prepare and statement file with the comptroller a statement on oath and in writing showing the total amount of taxes collected by him on said special assessment roll, the amount of his fees for the collection of the same and the total amount of delinquent tax remaining uncollected. According to the command of the warrant, the treasurer shall make out and return to the comptroller a statement of all the taxes remaining delinquent on the said roll not theretofore returned delinquent with a description of each lot and parcel of land upon which the same remains delinquent, and in case the time for the return of said roll to the comp


urer to file

with comptroller.

urer to return rolls to assessor.

urer may re

troller for all installments has expired such return may be made by the certificate of the treasurer attached to said roll

specifying in definite manner the assessments remaining de When treas- linquent on said roll. On the first day of November in each

year the treasurer shall return to the assessor any and all spe. cial assessment rolls remaining in his hands, the time for the return of which shall have expired with the list of taxes remaining delinquent thereon as above provided and the assessor shall add upon the general tax roll of the city then in course of preparation any delinquent tax assessed upon such local tax roll and returned delinquent against the same piece or parcel of real estate returned delinquent on or from said special assessment roll to the other city or general taxes assessed against such parcel of real estate upon the said general tax roll together with interest on the amount of such special assessment at the rate of six per cent from the expiration of thirty days after the confirmation of such special assessment roll and the same shall also be a charge to the owner and to any person against whom such piece or parcel of real estate is assessed on said general roll. In collecting the general tax roll of the city the treasurer shall add to each of the amounts so returned as

delinquent four per cent for his collection fee. Time in

SEC. 10. During the interval elapsing from the date at which which treas.

the treasurer is required to make return of the special assessceive taxes.

ment roll, until he shall deliver said roll to the assessor he may receive any amount due and remaining unpaid on the said roll, but shall add thereto interest at the rate of one per cent per month from the date at which he was required to make said return until the time of payment and in addition his fee of four per cent for collection. Such interest shall be computed for each calendar month or fraction of a month which shall elapse

between the date mentioned and the time of payment. When as- SEC. 12. Whenever a new local tax roll or supplementary tax

roll shall be directed to be made in the manner hereinbefore roll.

provided, it shall be the duty of the assessor to prepare the same and thereupon the same proceedings shall be had and the same duties performed and the same authority be possessed by the assessor, comptroller, council, board of review and the treasurer, respectively, in respect to such new roll or supple. mentary roll as is herein provided respecting the original of

said tax rolls. Council to ap- SEC. 15. The council shall determine what amount or part portion assess

of every such expense shall be charged and the person if known against whom and the premises upon which the same shall be levied as a special assessment; and as often as the council shall deem it expedient, they shall require all of the several amounts so reported and determined and the several lots or premises and the persons chargeable therewith respectively to

be reported by the recorder to the assessor for assessment. When as

SEC. 16. Upon receiving the report mentioned in the precedsessor to make ing section the assessor shall make a special assessment roll

and levy as a special assessment, therein, upon each lot or parcel of land so reported to him and against the person chargeable

sessor may make new


sessments to


therewith, if known, the whole amount or amounts of the charges so directed as aforesaid to be levied upon each of said lots or premises respectively, and when completed he shall report the assessment to the comptroller who shall report the same to the council and thereupon the same proceedings shall be had, the same duties performed and the same authority possessed by the assessor, the comptroller, the council, the board of review and the treasurer respectively, in respect to such roll as are in this act provided in respect to local or special tax rolls in other cases.

Sec. 17. All special assessments shall from the date of ap- Special as proval thereof, by the board of review constitute a lien upon the constitute respective lots or parcels of land assessed and shall be a charge against the person or persons to whom assessed until paid and shall be due and payable upon confirmation: Provided, That Proviso. when any special assessment shall be payable in installments, the amount of each installment shall be a lien from the date upon which each installment becomes due.

Sec. 22. All special assessment rolls heretofore levied and when treasremaining in the hands of the treasurer shall be by him re- rolls to asturned to the assessor on the first Monday in November next thereafter. The assessor shall spread the amounts appearing delinquent upon said roll upon the general tax roll then in course of preparation and the same proceedings shall be taken for their collection as is herein provided for special assessments returned delinquent to the comptroller.

urer to return



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Sec. 6. In addition to the above amounts, the council may Amount counraise by special assessment in any special assessment district for more caise such sums as they may deem necessary to carry out the public assessment. improvement as designated, but, in case the cost of such improvement is levied in one installment such assessment shall not exceed five per cent of the assessed value of the property in the special assessment district and in case the cost of such improvement is levied in more than one installment, such assessment shall not exceed, in any one year, for a single installment, for any single improvement, two per cent of the assessed value of the property in the special assessment district as shown by the last preceding assessment roll of the city.

Sec. 12. The common council shall also have authority to when counraise money by loan in anticipation of the receipts from special row money: assessments levied for the purpose of defraying the cost of the improvement or in case the improvement has already been completed for reimbursing the city for moneys expended in making such improvements for which the assessment was levied. Such loans shall not exceed the amount of the assess. When may ment levied for the completion of the whole work and for such loan the bonds of the city may be issued in such denominations and payable at such times from one to five years as the council may by resolution determine. Such bonds shall be general

issue bonds

city obligations and both interest and principal shall be payable from the interest and sinking fund into which fund all special assessments shall be placed and the entire faith and credit of the city shall be pledged to the prompt payment of both principal and interest as they respectively fall due.


Powers and duties of assessor.

to make

sessor regard

SEC. 2. The assessor shall possess all the powers, discharge all the duties, and be subject to all the liabilities in, for and to the city that are conferred and imposed upon supervisors in townships by the provisions of the acts mentioned and referred to in the preceding section in relation to the assessment and taxation of persons and property so far as the same may be applicable and except herein otherwise provided. He shall in each year prepare a general assessment roll for the city and complete the same before the time hereinafter fixed for the first

meeting of the board of review in each year. When persons

Sec. 3. For the purpose of better enabling the assessor to statement of prepare such assessment roll, it shall be the duty of each taxproperty.

able person when called upon by the assessor to forthwith make and deliver to said assessor a full and true statement of the taxable property belonging to him according to the provisions of the statutes in such cases made and provided. In every case where any person shall neglect or refuse to make out and deliver the statement of his personal property, moneys and credits, said assessor is hereby authorized to examine on oath the persons so refusing and other person or persons he may

see fit in relation to the property and credits of such person. Duty of as- SEC. 4. If any person residing in the city a part of the time ing false during the year shall in the opinion of the assessor unjustly

or falsely claim exemption from taxation therein on the ground that he or she has a residence and is taxed or liable to taxation elsewhere than in said city, the assessor shall notwithstanding assess such person for such amount of personal property as in his opinion shall be just and such assessment shall be conclusive as to the liability of such person to be assessed and to pay the tax levied in pursuance thereof unless such person shall present to the officer requiring payment of such tax a certificate of the assessing officer of the place where such person claims to reside and also by the affidavit of the person charged with the tax showing that such person has been assessed upon all of

the same property for the same year. Duty of as- Sec. 5. The assessor shall set down in the general assessto assessment ment roll the name of each resident person liable to be taxed in

said city and also a full description of his real estate, the number of acres in each tract or parcel as near as may be except as otherwise provided by the general tax law of the State of Michigan, the value of each tract, lot or parcel and the aggre. gate value of the personal estate of such persons liable to be taxed in said city. The money upon which such person pays interest together with his bona fide indebtedness shall be de


sessor relative


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