CHAPTER VIII.
GENERAL TAXATION
Assessment Roll
Section 55. On or before the first Monday of May* of each year the assessor shall make and certify an assessment roll of all property in the city liable to taxation in accordance with the general tax laws of the state. The levy, collection and return of city, school, state and county taxes shall be in conformity with state law, except as otherwise provided by this charter as to city taxes. The subjects of taxation for municipal purposes shall be the same as for state, county and school purposes under the general law.
*Changed to "On or before the second Monday in March" (MCLA 211.30)
Board of Review
Section 56. The board of review shall meet on the first Monday in May* to review and correct the assessment roll. It shall have the same powers and perform like duties in all respects as are by general law conferred upon and required of board of review in townships. The board of review shall choose its own chairman and a majority of the members shall constitute a quorum. The assessor shall be clerk of the board and shall keep a record of its proceedings.
*Changed to second Monday in March of each year (MCLA 211.30)
Notice of Meetings
Section 57. Notice of the time and place of the sessions of the board of review shall be published by the city clerk at least ten (10) days prior to the first Monday in May.* The board shall be in session for purposes of review between the hours of nine (9) a.m. and twelve (12) noon,** except except Saturdays and Sundays,*** for ten (10) days. On or before the third Monday in May,**** the board of review shall enforce the assessment roll as provided by general law. Such roll shall be the assessment roll for city, school, state and county taxes and for any other taxes that may be authorized by law.
*Changed to "second Monday in March:
**The board shall hold at least one of its required sessions beginning at 3 p.m.
***Any other day on which the City Hall is not open to the public.
****Changed to "first Monday in April"
Notations in Section 57 marked with asterisks are in accordance with MCLA 211.30.
Tax Apportionment
Section 58. The director of finance shall certify to the assessor the amount of the tax levy fixed by the council. The assessor shall apportion the tax levy ratably to each person and piece of property on the assessment roll, and spread said tax together with all special assessments and reassessed taxes upon said roll.
Treasurer to Collect
Section 59. After extending the taxes on the assessment roll and certifying to such roll, the assessor shall make a copy thereof, which shall constitute the tax roll. Forthwith the director of finance shall annex his warrant to the tax roll, directing and requiring the treasurer to collect from the several persons named in such roll the several sums set opposite their respective names. The taxes thus levied shall become, on July first or as soon thereafter as levied, a debt to the city from the persons against who they are levied and the amount levied together with all charges thereon shall become a continuing lien until paid on the property of the taxpayer, of the same character and extent as the lien created by general law for state and county taxes. The treasurer shall have like power and duty to collect city taxes as is granted to and required of township treasurers in the collection of state and county taxes.
Taxes, When Due
Section 60. City taxes shall be due and payable on the first day of July of each year. All taxes paid on or before the thirty-first day of July of the same year shall be collected without additional charge. After said thirty-first day of July, there shall be added one-half ( ½ ) of one percent (1%) for each and every month, or fraction thereof, to taxes remaining unpaid, together with such collection fee as the council may by resolution prescribe, but not exceeding one-half ( ½ ) of one percent (1%). The council may by resolution authorize the treasurer, for a period not extending beyond the next March first, to accept partial payments on taxes and special assessments together with interest and collection charges in such manner as the council may determine.
Return to County Treasurer
Section 61. On the first day of March following receipt of said roll the treasurer shall return all unpaid taxes on real property to the county treasurer in the same manner and with like effect as returns of state and county taxes are made by township treasurers. Such return shall include all the additional charges hereinbefore provided, which charges shall in such return be added to the amount levied in said roll against each description. The taxes thus returned shall be collected in the same manner as other taxes returned to such county treasurer are collected under the provisions of the general tax laws of the state, and the same rate of interest and all charges shall be collected thereon, and all taxes and charges upon lands so returned as delinquent shall be and remain a lien thereon until paid. At the time of making said return, the treasurer shall make and file in his office a copy thereof upon which he shall record subsequent collections or reassessments as returned to him by county treasurer.