TAXATION

The city shall have the Power to assess taxes and lay and collect rents, tolls and excises. The annual general property tax levy for municipal purposes shall not exceed two percent of the assessed value of all real and personal property on the current tax roll subject to taxation in the city exclusive of any levies authorized by general statute to be made beyond charter tax rate limitations.

Section 6.02 Subject of Taxation

The subjects of property taxation for municipal purposes shall be the same as for state, county and school purposes under statute. Except as otherwise provided by this charter, city taxes shall be levied, collected and returned in the manner provided by statute.

No exemptions from taxation shall be allowed except such as are expressly required or permitted to be made by statute.

Subject to the exceptions provided or permitted by statute, the taxable status of persons and property shall be determined as of the 3lst day of December, which shall be deemed the tax day. No change in the status of any property after said day shall be considered by the board of review in making its decisions.

On or before the first Monday in March in each year, the Assessor shall prepare and certify an assessment roll of all property in the city subject to taxation. Such roll shall be prepared in accordance with statute and this charter. Values shall be estimated according to recognized methods of systematic assessment and the method of estimating such values shall be as nearly uniform as possible. The assessor shall maintain records for all such property showing separate figures for the value of the land, of the building improvements and of personal property. On or before the first Monday in March the assessor shall give by first class mail, a notice of any increase in the assessed value of any property or of the addition of any property to the roll to the owner as shown by the assessment roll.

The Board of Review shall convene in its first session prior to the 15th day of March of each year at a time and place designated by the council, and shall remain in session for at least six hours for at east three consecutive days for the purpose of considering and correcting the roll. In each case in which the assessed value of any property is increased over the amount shown on the assessment roll as prepared by the assessor, or any property is added to such roll by the board, or the board has resolved to consider at its second session an increase of an assessment or the addition of any property to such roll, the assessor shall give notice thereof to the owners as shown by such roll by first class letter mailed not later than the day following the end of the first session of the board. Such notice shall state the date, time, place and purpose of the second session of the board.

The Board of Review shall convene in its second session prior to the last day in March of each year at a time and place designated by the council and shall continue in session for two consecutive days until all interested persons have had an opportunity to be heard, but in no case for less than six hours each day of said session. At the second session, the board may not increase any assessment or add any property to the rolls, except in those cases in which the board resolved at its first session to consider such increase or addition at its second session.

Notice of the time and place of the sessions of the Board of Reviews shall be published by the clerk at least ten days prior to each session of the board.

After the Board of Review has completed its review of the assessment roll, and not later than the first Monday in April, the majority of its members shall endorse thereon and sign a statement to the effect that the same is the assessment roll of the city for the year in which it has been prepared. The omission of such endorsement shall not affect the validity of such roll.

Section 6.09 Clerk to Certify Tax Levy

Within three days after the council has adopted the budget for the ensuing, year, the clerk shall certify to the assessor the total amount which the council determines shall be raised by general property tax. The Clerk shall also certify all amounts of current or delinquent special assessments and of all other amounts which the council requires to be assessed, reassessed or charged upon any property or against any person.

After the Board of Review has completed its review of the assessment roll, the assessor shall prepare a copy of the assessment roll to be known as the "City Tax Roll" and upon receiving the certification of the several amounts to be raised, as provided in §6.11, the assessor shall spread upon said tax roll the several amounts determined by the council to be charged, assessed or reassessed against persons or property. He shall also spread the amounts of the city's general property tax according to and in proportion to the several valuations set forth in said assessment roll. To avoid fractions in computation on any tax roll, the assessor may add to the amount of the several taxes to be raised not more than the amount prescribed by statute. Any excess created thereby on any tax roll shall belong to the city.

After spreading the taxes the assessor shall certify the tax roll, and the mayor shall annex his warrant thereto directing and requiring the treasurer to collect prior to March first of the following year from the several persons named in said roll the several sums mentioned thereon opposite their respective names as a tax or assessment and granting to said treasurer, for the purpose of collecting the taxes, assessments and charges on such roll, all the statutory powers and immunities possessed by township treasurers for the collection of taxes. On December first the roll shall be delivered to the treasurer for collection.

On December first, unless the date is changed by resolution of the city council, the taxes thus assessed shall become a debt due to the city from the persons to whom they are assessed and the amounts assessed on any interest in real property shall become a lien upon such real property for such amounts and for all interest and charges, thereon, and all personal taxes shall become a first lien on all personal property of such persons so assessed. Such lien shall take precedence over other claims, encumbrances and liens to the extent provided by statute and shall continue until such taxes, interest and charges are paid.

City taxes shall be due on December first of each year. The treasurer shall not be required to call upon the persons named in the city tax roll nor to make personal demand for the payment of taxes but he shall:

(a) publish, between November fifteenth and December first, notice of the time when said taxes will be due for collection and the penalties and fees for late payment of same, and

(b) mail a bill to each person named in said roll, but in cases of multiple ownership of property only one bill need be mailed.

Failure on the part of the treasurer to publish said notice or mail such bills shall not invalidate the taxes on said tax roll nor release the person or property assessed from the penalties and fees provided in this chapter in case of late payment or non-payment of the same.

On all taxes paid during the period of December first to February 15th there shall be no fee. The treasurer may add a collection fee on all taxes paid after February 15th in accordance with MCLA 211.44. Such collection fee shall belong to the city and constitute a charge and shall be a lien against the property to which the taxes themselves apply, collectable in the same manner as the taxes to which they are added.

Section 6.15 Failure or Refusal to Pay Tax

If any person, firm, or corporation shall neglect or refuse to pay any tax assessed to him or it, the treasurer shall collect the same by seizing the personal property of such person, firm, or corporation to an amount sufficient to pay such tax, fees and charges for subsequent sale, wherever the same may be found in the state and from which such seizure no property shall be exempt. The property seized may be sold for an amount sufficient to pay the taxes and all charges in accordance with statutory provision. The treasurer may, if otherwise unable to collect a tax on personal property, sue the person, firm, or corporation to whom it is assessed in accordance with statute.

All city, county, school or other taxes remaining uncollected by the treasurer on the first day of March following the date when said roll was received by him shall be turned over to the County Treasurer to the extent and in the same manner and with like effect as provided by statute. Such returns shall include all the additional assessments, charges and fees hereinbefore provided, which shall be added to the amounts assessed in said tax roll against each property or person. The taxes thus returned shall be collected in the same manner as other taxes returned to the County Treasurer are collected, in accordance with statute, and shall be and remain a lien upon the property against which they are assessed until paid.

For the purpose of assessing and collecting taxes for state, county, school and other purposes, all provisions of statute relative to the collection of and accounting for such taxes shall apply. For the purpose of collecting taxes, the treasurer shall perform the same duties and have the same powers as township treasurers under statute.