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Bonds.

SEC. 19. For any loans lawfully made, the bonds or other obligations of the city may be issued bearing a legal rate of interest. When deemed necessary by the council to extend the time of payment, new bonds or obligations may be issued in place of former bonds or obligations falling due, in such manner as merely to change, but not increase the indebtedness What to show. of the city. Each bond or obligation shall show upon its face the class of indebtedness to which it belongs, and from what fund it is payable. The city is hereby required to pay and not extend the time of payment of, at least, ten thousand dollars of the principal sum of the present bonded indebtedness of said city, during each and every year until said bonded indebtedness shall be fully paid; and it shall be the duty of the council to make provision in each annual appropriation bill for the payment of said sum of ten thousand dollars of said indebtedness.

Payment
of bonded
indebtedness.

Annual settlement by council.

Statement, what to contain.

SEC. 20. During the month of March in each year, the council shall audit and settle the accounts of the city treasurer and other officers of the city, and the accounts also, as far as practicable, of all persons having claims against the city, or accounts with it not previously audited; and shall cause to be made a statement in detail of the receipts and expenditures of the corporation during the preceding year, which statement shall distinctly show the amount of all taxes raised during the preceding year for all purposes, and the amount raised for each fund, the amount levied by special assessments and the amounts collected on each, and the amount of money borrowed, and upon what times and terms and for what purposes; also the items and amounts received from all other sources during the year. Said statement shall also show the amount and items of all indebtedness outstanding against the city, and to whom payable, and with what rate of interest, and such other information as shall be necessary to a full understanding of the financial concerns of the city.

Assessor, duties of.

TITLE X.

ASSESSMENT AND COLLECTION OF TAXES.

SECTION 1. The assessor of the city of Muskegon shall in each year make and complete an assessment of all the real and personal property within said city liable to taxation, under the laws of this State, and of all the property of any person liable to be assessed therein, in the same manner as required by law for the assessment of property in the townships of this State, and in so doing he shall conform to the provisions of law, governing the actions of supervisors of townships performing like services unless otherwise in this

Copies of.

and index

act provided, which said assessment roll shall be completed when roll on or before the first day of June in each year. The assessor completed. shall at his own expense make three typewritten copies of said assessment roll, to each of which he shall attach his certificate, certifying that the same is a true copy of the original assessment roll of said city. The assessor shall make Index of roll. an index of said assessment roll, showing in alphabetical order the names of all persons against whom an assessment is made therein, and the several and respective pages in said roll upon which said assessment appears. He shall deliver Roll, copies said typewritten copies of said assessment roll and said index delivered to to the board of review at the time appointed for the meeting treasurer. thereof, and the same shall be kept by said board for the use of taxpayers during its session. Said index shall be delivered to the treasurer when the tax roll shall be delivered to him, and the same shall thereafter be kept in his office for the use of taxpayers. The clerk of said board of review shall correct said index in such manner as to embrace therein all corrections or alterations made by the said board. In the matter When city of the assessment of property, the levying of taxes and the col- township. lection thereof, the city of Muskegon, except as in this act otherwise provided, shall be considered and treated as a township, under the provisions of the general laws of this State.

considered

review.

clerk of.

SEC. 2. The assessor of said city, the city attorney and the Board of mayor and the supervisors of the several wards of said city, shall constitute a board of review of assessments. Said board Chairman and of review shall organize by electing one of its members chairman, and shall elect a suitable person, not a member of said board, who shall be clerk of said board and who shall perform such duties as said board shall direct.

The compensa- Compensation.

tion for such services of such clerk shall not exceed two dollars per day while performing such services: Provided, That Proviso. such clerk shall not be employed more than ten days after the adjournment of said board. Said board shall meet on the Meeting and first Monday of June in each year, at the council room, and limit of. remain in session at least six hours each day for at least ten days, and not to exceed fifteen consecutive days. The assessor who may and city attorney shall serve on said board without extra com- board. pensation; the other members of said board as aforesaid shall receive as compensation two dollars per day for ten days, and

no more.

serve on

SEC. 3. The recorder shall give ten days' previous notice Notice of of the meeting of said board by publishing the same in the meeting. official newspaper of said city, and by causing said notices to be posted in three public places in each voting precinct. Said notice shall specify the days during which said board will hear complaints touching the matter of assessments. During Duty during first eight the first eight days of its session, said board of its own motion, days. or on sufficient cause being shown, shall add to said roll, the names of persons, the value of personal property, and the de

During following three days.

After expira

tion of above named days.

New roll.

Powers and duties.

When to adopt and endorse roll.

scription and value of real property liable to assessment in said city, omitted from said assessment roll, or strike therefrom property improperly assessed thereon; it shall correct all errors in the names of persons, in the description of property on said roll, and in the assessment and valuation of property thereon, at the request of any person, or his agent, whose property is assessed thereon, and on sufficient cause being shown, it shall correct the assessment as to such property in such manner as in its judgment will make the valuation thereof relatively just and equal. After the expiration of the first eight days of its session, said board shall not add to said roll the name of any person nor the description of any property, nor shall it increase any assessment thereon. During the three days following the first five days of its session, said board shall hear any complaints concerning said roll or any assessment thereon. It may require any or all complaints to be submitted in writing, as in its judgment it may deem best. Said board may, upon satisfactory cause shown, strike from said roll any property not legally thereon, and may at the request of any person whose property is assessed thereon, and on sufficient cause being shown, reduce the same, and shall cause to be done whatever else may be necessary to make said roll comply with the provisions of this act and the general tax law of the State. After the expiration of the three days last above named, said board shall hear no complaints, but during the remaining days of its session shall determine from the evidence before it what changes, alterations and corrections are necessary and proper to be made in order to secure a just and true appraisement and valuation of the real and personal property in said city, and it shall incorporate such changes, alterations and corrections in said roll. Said board may make a new roll, whenever it may deem the same necessary, embracing such alterations and corrections as may have been adopted by said board. The determination and decision of said board as to all matters submitted to it, under the provisions of this act and of the general tax law of this State shall be final and conclusive, and shall not be subject to review by any court. Said board shall also have the same powers and perform like duties as are granted to and imposed upon boards of review in townships under the general law of this State, not inconsistent with the provisions of this act.

SEC. 4. When the board shall have reviewed and corrected the assessment roll of said city, they or a majority thereof, shall on or before the fourth Monday of June, adopt the same and endorse thereon and sign a statement to the effect that the same is the assessment roll of said city for the year in which it has been prepared and approved and said roll shall be and remain the assessment roll of said city for the purposes mentioned in this act.

SEC. 5. On or before the first day of September in each Recorder year, the recorder shall certify to the assessor the aggregate amounts to certify of all sums which the council require to be raised by general to assessor. taxation for the year for all city purposes, and also all amounts reported to the council by the board of education, and authorized to be raised for schools, library and school pur-' poses, and all the 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 particular person as a special assessment, or otherwise within said city, or for any unpaid special assessment, or for any lien or charge created against any person or upon any parcel of land, under any ordinance, order or resolution of the council, under the provisions of this act, together with a designation of the district, a description of the land, the person upon or against whom the several sums are to be assessed or reassessed, with such further descriptions and directions as will enable the city assessor to assess the several amounts upon the property and person chargeable therewith.

levy taxes.

on roll.

SEC. 6. It shall be the duty of the city assessor, upon re- Assessor to ceipt of the certificate aforesaid, to levy in the assessment roll delivered to him as aforesaid, upon all the taxable property of said city the amounts certified to him by the recorder of said city to be raised for city, school and library purposes, placing the city taxes in one column, the school, library, one How placed mill and schoolhouse taxes in another column, and the interest and sinking fund tax in another column, and 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 recorder, as provided in this act for assessment or reassessment, and any street district or other assessments, placing all such taxes in a column of special assessments. He shall also levy and spread upon said roll upon all the taxable property in said city, the amount certified to him as necessary to be raised in said city for State, county and other taxes. The levying of such taxes shall be in accordance with the provisions of law governing the levying of taxes in townships, except as in this act otherwise provided. The several general funds mentioned in section three of title nine, shall be assessed in the aggregate under the head of "city taxes," and in "City taxes." a separate column so headed (except as to the interest and sinking fund, which shall be in a column in itself as above provided), the several special funds mentioned in section four of title nine shall be assessed in the aggregate under the head of "special city taxes," and in a separate column so headed "Special city all special assessments shall be assessed separately and in a column headed "special assessments." In all other respects "Special except as in this act otherwise provided, the assessment roll shall be made in accordance with the provisions of the gen

taxes.

assessments."

Assessor to certify to recorder.

Bond of treasurer.

When roll delivered to treasurer.

Warrant, what to contain.

"Tax roll."

Notice of treasurer of receipt of roll.

at office of treasurer.

Fees.

eral law of the State. All special assessments shall be levied separately and the aggregate of taxes shall be carried into the last column of the roll. The assessor upon the completing of said roll shall certify to the city recorder the amounts of taxes levied in his roll for State and county purposes, and for city and school taxes, special assessments and other purposes, and the recorder shall charge the amount thereof to the city treasurer. The city treasurer shall give a bond to the county treasurer in the same manner as township treasurers are required to do, and thereupon, on or before the first Monday in December, the assessor shall deliver a certified copy of the assessment roll, with the taxes entered therein as aforesaid, to the city treasurer, with his warrant for the collection of the taxes therein annexed thereto.

SEC. 7. The warrant annexed to such roll shall command the city treasurer to collect from the several persons named in said roll the several sums mentioned in the last column thereof opposite their respective names, and to retain in his hands the amount receivable by law into the city treasury, for the purposes therein specified, and to account for and pay over to the county treasurer the amounts therein specified for State and county purposes, on or before the first day of March next following; and the said warrant shall authorize and command the treasurer, in case any person named in said tax roll shall neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattels of such person. The roll with the warrant annexed thereto shall be known as the "tax roll."

SEC. 8. Upon receiving the tax roll as above provided, the city treasurer shall give immediate notice to the tax payers of the city, by publishing the same in the official newspaper of said city, and by posting copies thereof in three public places in each voting precinct that such roll has been delivTaxes payable ered to him, and that the taxes therein levied may be paid to him at his office, at any time before the tenth day of January of the succeeding year, and that on all sums voluntarily paid before that time, he will add one per cent collection fees, and upon all taxes paid on and after said tenth day of January and on or before the tenth day of February next following, he will add two per cent collection fees; and upon all taxes paid after said tenth day of February, he shall add three per cent for collection fees. It shall be the duty of the city treasurer to be at his office from nine o'clock in the forenoon to five o'clock in the afternoon each secular day, during the months of December, January and February, and shall receive payment of such taxes as may be offered to him.

Office hours.

May appoint deputy,

duties, etc.

SEC. 9. The city treasurer, with the consent of the council, may appoint a deputy, who shall possess all the powers and may perform all the duties of the treasurer. Said city treasurer and his bondsmen shall be liable for all the acts and de

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