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LOCAL ACTS, 1901-No. 344.
faults of such deputy. Such deputy shall be paid by the treasurer. The treasurer shall have such powers and perform such duties not herein particularly enumerated, as are conferred upon township treasurers by the general law of this State.
SEC. 10. The tax roll, with the warrant attached as herein Tax roll provided, shall be delivered to the city treasurer, as herein- treasurer. before provided, if security has been given by him as required by law, or in this act provided, and if such security shall not Proviso. have been given, the council shall immediately appoint some suitable person, who shall give the required security, to collect the taxes spread on such tax roll, and the person so appointed shall thereupon be entitled to receive said tax roll, and shall collect and pay over such taxes and make return of his doings thereon, in the same manner, and shall have all the powers and perform all the duties, and be subject to the same liabilities as in this act conferred upon the city treasurer, for the purpose of the collection and return and paying over of said taxes. The city treasurer, or person au- When perthorized to collect taxes, as herein provided, may in his dis- collected. cretion, proceed to collect the personal tax spread upon said roll at any time after the delivery to him of said roll.
SEC. 11. All the provisions of law respecting delinquent Delinquent taxes levied in townships shall apply to all taxes, special as governed by sessments and charges created, ordered or levied in the city of general law. Muskegon, and be returned as delinquent to the county treasurer. The city, in respect to taxes, special assessments and charges created, ordered or levied therein, and returned to the county treasurer as delinquent, shall, except as herein otherwise provided, be considered and treated as a township, and all provisions of law for the sale of lands, for the payment of taxes levied for State, county and township purposes returned delinquent, shall apply to the return and sale of property for the non-payment of delinquent taxes, special assessments and charges created, ordered or levied in the city of Muskegon, except as herein otherwise provided.
SEC. 12. No general or special tax, special assessments or Certain taxes charges created, ordered or assessed in said city, upon any illegal. property therein, shall be held illegal or invalid, for any matter of form, in any matter not affecting the merits of the case, and which shall not injure or prejudice the rights of the party assessed; and all taxes and special assessments and charges created, ordered and assessed in said city shall be presumed to be legally assessed, until the contrary is affirmatively shown, and no such presumption shall be rebutted, or any sale for taxes, special assessments and charges created, ordered or assessed in said city, be rendered invalid by showing that any paper, certificate, return or affidavit required to be made and filed in any office, is not to be found in the office where the same ought to be filed or found, but until the contrary is proved the presumption shall be, in all such cases,
that such paper, certificate, return or affidavit was made and filed in the proper office.
SEC. 13. The council shall have power to assess and collect from every male inhabitant in the city over the age of twenty-one, and under the age of sixty years, except paupers, idiots and lunatics, and other persons who are by law exempt, an annual capitation or poll tax, not exceeding one dollar, and the council may provide by ordinance for the collection of the same. Any person assessed for such poll tax may pay the same by one day's labor upon the streets under the direcMoney from, tion of the street commissioner. All money raised by such how expended. poll tax shall be expended under the direction of the council.
Certain improvements paid from
SECTION 1. The cost and expense of the following improvements, including the necessary lands therefor, viz: Public general fund. buildings for the use of the city and its several departments, public wharves and landings, and lands appropriated for streets and rights of way, shall be paid from the proper general funds of the city. When by provisions of this act the cost and expenses of any local or public improvement may be defrayed in whole or in part by special assessments upon lands fronting on and adjacent to or otherwise benefited by the improvement, such assessment may be made in the manner hereinafter specified.
Board of assessors.
SEC. 2. For the purpose of making any special assessment the council shall designate one of its aldermen, who, together with the assessor and the city engineer, shall constitute a Compensation. board of assessors. The compensation of such board shall be fixed and paid by the council.
Apportionment of expense of improvements.
Estimates to be made.
meeting to consider objections.
SEC. 3. Whenever the council shall determine to make any necessary public improvement and defray the whole or any part of the expense thereof by special assessment, it shall so declare by resolution, stating the improvement and what part. or portion of the expense thereof shall be paid by special assessment, and what part shall be paid from the general funds or from street district funds of the city, and it shall also designate the district of lands and premises, upon which the special assessment shall be levied.
SEC. 4. Before ordering any public improvement, any part of the expense of which is to be defrayed by special assessment, the council shall cause estimates thereof to be made, and also plats and diagrams, when praticable, of the work and locality to be improved, and file with the recorder for public examination; and the council shall give notice thereof, and of the proposed improvement, and of the district to be assessed therefor by publication in the official newspaper of
the city for at least two successive weeks, and of the time when the council will meet and consider any objections thereto. If the owners of more than one-half of the property to be assessed therefor shall object in writing thereto, no such improvement shall be made. The cost and expense of such im- Expense, provement shall include the cost of surveys, plans, assessments to include. and cost of construction. In no case shall the whole amount Limit of to be levied upon any lot or premises for any one improvement be levied. exceed twenty-five per cent of the value of such lot or land as assessed upon the assessment roll for the preceding year. Any cost exceeding such percentage which would otherwise be chargeable on such lots or premises shall be paid from the proper general fund of the city. No special assessment to de- Time for fray the estimated cost of any such improvement shall be levying. levied before the letting of the contract for the making of such improvement, or until the council shall have determined, by resolution or otherwise, that the city shall do the work and furnish the material for such improvement and that no contracts shall be let for the making of such improvement.
SEC. 5. Whenever the council shall direct any special as- Directions sessment to be made, they shall direct the same to be made by special assessthe persons named in section two of this title, and shall state ments. therein the amount to be assessed, and shall describe or designate the lots and premises constituting the district to be assessed. Such assessment shall be made by frontages or benefits, as the council shall direct.
SEC. 6. Upon receiving such directions, the board of as- Assessment sessors named therein shall make out an assessment roll, entering and describing therein all the lots and premises, and parts of lots, to be assessed, and the valuation thereof, and the names of the persons, if known, chargeable with the assessments thereon, and shall levy thereon and against such persons the amount to be assessed in the manner directed by the council. When such assessment is completed, they shall completion report the same to the council. If the assessment is required council. to be according to frontage, they shall assess to each lot or Assessment according to parcel of land such relative portion of the whole amount to frontage. be levied as the length of front of such lot or premises abutting or fronting upon the improvement bears to the whole frontage of all the lots or premises to be assessed; unless on account of the shape or size of any lot or premises an assessment for a different number of feet would be more equitable.
If the assessment is directed to be according to benefits they According shall assess upon each lot such relative portion of the whole to benefits. sum to be levied as shall be proportionate to the estimated benefit resulting to such lot or premises from the improvement, and shall report the same to the council.
SEC. 7. When any special assessment roll shall be re- Roll filed with ported by the board of assessors, the same shall be filed in the office of the recorder. Before adopting such assessment Notice of the council shall cause notice to be published for at least two
Objections, where filed.
Review, correction and disposition of roll.
Assessment final, how confirmed.
To be a lien.
Division into installments.
What portion due on confirmation.
Proceedings in case of division of lands before taxes collected.
weeks in the official newspaper of the city of the filing of said assessment roll, and appointing a time in said notice, when the council and board of assessors will meet to review the same. Any person objecting to such assessment may file his objections thereto in writing with the recorder.
SEC. 8. At the time so appointed, the council and board of assessors shall meet, and then or at some adjourned meeting review the assessment roll and consider any objections made thereto; the council shall correct the same, if necessary, and confirm it as reported or as corrected; or it may refer it back to the board of assessors for revision or annul it, and direct a new assessment, in which case the same proceedings shall be had, as in respect to the previous assessment. When a special assessment shall be confirmed, the recorder shall endorse a certificate thereof upon the roll, showing the date of confirmation.
SEC. 9. When any special assessment shall be confirmed by the council, it shall be final and conclusive; but no such assessment shall be confirmed, except by the concurrence of two-thirds of all the aldermen elect.
SEC. 10. All special assessments shall, from the confirmation thereof, constitute a lien upon the respective lots or parcels of land assessed, and shall be a charge against the person to whom assessed until paid.
SEC. 11. Upon the confirmation of any special assessment, the amount thereof may be divided into not more than six installments, one of which shall be collected each year, at such times as the council shall determine, with such annual interest as the council may determine, at a rate not exceeding five per cent.
SEC. 12. All special assessments, except such installments thereof as the council shall make payable at a future time, as provided in the preceding section, shall be due and payable on confirmation.
SEC. 13. Should any lots or premises be divided after a special assessment thereon shall have been confirmed, and divided into installments, and before the collection of all the installments, the council may require the board of assessors to apportion the uncollected amounts upon the several parts of lots and premises so divided. The report of such apportionment when confirmed shall be conclusive on all the parties and all collections thereafter made upon such lots or premises shall be according to such division.
SEC. 14. Should any special assessment prove insufficient to pay for the improvement for which it was levied, and the expense incident thereto, the amount of such deficiency shall be paid from the appropriate general fund of the city; and in case a greater amount shall have been collected than was necessary, the excess shall be refunded ratably to those by whom it was paid.
in case of
SEC. 15. Whenever any special assessment shall, in the Proceedings opinion of the council, be invalid by reason of any irregularity irregularity. or informality in the proceedings, or if any court of competent jurisdiction shall adjudge such assessment to be illegal, the council shall, whether the improvement has been made or not, or whether any part of the assessments have been paid or not have power to cause a new assessment to be made, for the same purpose for which the former assessment was made. All. proceedings on such reassessment and for the collection thereof shall be conducted in the same manner as provided for the original assessment. Whenever any sum, or any part Payments, how applied. thereof, levied upon any premises, in the assessment so set aside has been paid, and not refunded, the payment so made shall be applied upon the reassessment, and the reassessment shall to that extent be deemed satisfied.
SEC. 16. No judgment or decree, nor any act of the council Lien not to be vacating a special assessment, shall destroy or impair the lien of the city upon the premises assessed for such amount of the assessment as may be equitably charged against the same, or as by a regular mode of proceeding might have been lawfully assessed thereon.
SEC. 17. Whenever any special assessment shall be con- Confirmation firmed and be payable, the council may direct the recorder assessor. to certify and report to the city assessor a description of such lots and premises as are contained in said roll, with the amount of the assessment levied upon each, and the name of the owner, or occupant against whom the assessment was made, and require said city assessor to levy and spread the several sums so assessed as a tax upon the several lots or premises to which they were assessed respectively. Upon Duty of receiving said report, the city assessor shall levy and spread the sums therein mentioned upon the respective lots and premises to which they are assessed, and against the persons chargeable therewith as a tax in the general assessment roll next thereafter to be made, in a column for special assessments, and thereupon the amount so levied and spread in said Collection. general assessment roll shall be collected and enforced with the other taxes in the general assessment roll, and in the same manner, and shall continue to be a lien upon the premises assessed until paid, and when collected shall be credited to the How credited. proper funds.
SEC. 18. Whenever any special assessment shall be con- Council may firmed and be payable, as hereinbefore provided, the council, order direct instead of requiring the assessment to be reported to the city assessor as hereinbefore provided, may direct the assessment so made in the special assessment roll to be collected directly therefrom. And thereupon, the recorder shall make a certified copy of said special assessment roll, and the mayor shall attach thereto his warrant commanding the city treasurer to collect from each of the persons assessed in said roll, the