SECTION 1. The Village Assessor shall on or before the 1st day of May of each year, make an assessment roll of all persons and property liable to taxation in the Village, and in so doing, unless otherwise provided in this Charter, he shall conform to and be governed by the provisions of the general laws of the State governing assessing officers performing like duties in the assessment of persons and property for State, County and School taxes.
SECTION 2. The subjects of taxation for municipal purposes shall be the same as for State, County and School purposes under the general laws of the State.
SECTION 3. The Board of Review shall meet for the purpose of reviewing and correcting said assessment roll, at a designated place in the Village, on the third Saturday in May of each year and shall continue in session between the hours of 9:00 a.m. and 8:00 p.m. It shall elect a Chairman and Clerk. A majority shall constitute a quorum. The members of said Board shall take the constitutional oath of office which shall be filed with the Village Clerk. For the purpose of reviewing and correcting such assessments, the Board of Review shall have the same powers and perform like duties in all respects, as are by the general tax law conferred upon and required of boards of review in townships, in reviewing assessments in townships for State and County Taxes. They shall hear the complaints of all persons considering themselves aggrieved by such assessment, and if it shall appear that any person has been wrongfully assessed, or omitted from the roll, the Board shall correct the roll in such manner as they shall deem just.
SECTION 4. The Clerk of the Board of Review shall keep a record of all proceedings of the Board and of all changes made in the roll, and shall sign and file the same with the Village Clerk, together with statements made by persons assessed.
SECTION 5. The Village Assessor shall on or before the 1st day of May of each year mail to each taxpayer at his last known address, a notice of the meeting of the said Board of Review stating the time and place of meeting. Such notice shall also contain a statement showing the assessment on all property owned or on which taxes are paid by such taxpayer. In addition to such notice, further notice shall be given of such meeting by posting said notice in six (6) public places in the Village, not less than seven (7) days before the day of review and by publishing such notice once in a newspaper in circulation within the Village, at least seven (7) days before the day of review. Failure to give any of the notices herein specified shall not invalidate the assessment roll or any assessment therein contained.
SECTION 6. Immediately after the review of the assessment roll as aforesaid, the Chairman and Clerk of the Board of Review shall endorse the roll as provided by the general tax laws. The omission of such endorsement shall not affect the validity of such roll. Upon the completion of said roll and its endorsement in the manner aforesaid, the same shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for such causes as are provided in the general laws of the State for the setting aside of assessment rolls for State, County and School purposes.
SECTION 7. Subject to the provisions of this Charter and the statutes of the State, the Council shall levy such taxes each year as may be necessary to meet the appropriations made (less the estimate of the amount of revenue from other sources) and all sums required by law to be raised on account of the Village debt.
SECTION 8. The Council shall have the authority within the limits herein prescribed, to raise annually, by taxation such sums of money as may be necessary to defray the expenses and pay the liabilities of the Village and to carry into effect the powers in this Charter granted.
SECTION 9. The aggregate amount which the Council may raise by general tax upon the taxable real and personal property in the village of Bingham Farms shall not exceed in any one year $20.00 per $1,000.00 of the assessed value of all the real and personal property in the Village as fixed by the assessment roll of the year in which the tax was levied. (Section 9 as amended March 11, 1974).
SECTION 10. The Village Clerk shall certify to the Village Assessor the total amount which the Council determines shall be raised by general tax.
SECTION 11. After the endorsement of the assessment roll by the Chairman and Clerk of the Board of Review, and upon receiving the said certificate of the several amounts to be raised, as provided in the preceding section, the Assessor shall proceed to assess the amount of the general Village tax according and in proportion to the several valuations set forth in said assessment roll. Said roll shall be known as the “Village tax roll.”
SECTION 12. After extending the taxes as aforesaid, the Assessor shall certify under his hand said tax roll, and the President of the Village shall annex his warrant thereto, directing and requiring the Treasurer to collect from the several persons named in said roll the several sums mentioned therein opposite their respective names as a tax or assessment, and authorizing him, in case any person named therein shall neglect or refuse to pay such sums, to levy the same by distress and sale of his, her or their goods and chattels, together with the costs and charges of such distress and sale. Said warrant shall further direct that all taxes paid on or before the 31st day of August of the same year, shall be collected without additional charge, and that there shall be added to all taxes paid after each 31st day of August, one percent (1%) for each and every month or fraction thereof that the same remains unpaid. The Assessor shall also prepare a true copy of said Village tax roll and the President shall execute a duplicate of said warrant and annex the same thereto, said roll to be known as the “duplicate Village tax roll.” Said Village tax roll and annexed warrant and said duplicate tax roll and annexed warrant shall be delivered by the Assessor to the Treasurer on or before the first day of July of the year when made. In event said tax roll shall be lost or destroyed a new roll and warrant may be made. Before the original tax roll is deposited with the County Treasurer at the time of returning delinquent taxes, the Village Treasurer shall endorse upon the duplicate tax roll all payments made on taxes assessed therein and such duplicate tax roll shall thereupon become the official record of the Village.
SECTION 13. Village taxes shall be due on the first day of July of the year when levied and shall be payable as stated in the warrant of the President annexed to said roll. After the delivery of the tax roll to the Village Treasurer, said Treasurer shall mail tax statements to the several persons named therein. Failure to mail or receive any such statement shall not excuse the non-payment of any tax.
SECTION 14. The Village taxes when assessed shall become at once a debt to the Village from the person to whom they are assessed, and the amounts assessed on any interest in real property shall on the first day of July of the year when assessed, become a lien upon such real property, and the lien for such amounts for all interest and charges shall continue until payment thereof. And all personal taxes shall also be a first lien on all personal property of such persons so assessed, from and after the first day of July of the year when assessed, and shall so remain until paid, which said lien shall take precedence over all other claims, encumbrances and liens upon said personal property whatsoever, whether created by chattel mortgage, execution, levy, judgment or otherwise, and whether arising before or after the assessment of said personal taxes, and no transfer of personal property assessed for taxes thereon shall operate to divest or destroy such lien, except where such personal property is actually sold in the regular course of retail trade.
SECTION 15. If the Treasurer has been unable to collect any of the Village taxes on said roll on real property before the first day of March following the date when said roll was received by him, then it shall be his duty to return all such unpaid taxes on real property to the County Treasurer in the same manner and with like effect as returns by township treasurers of State and County taxes. Such returns shall include all the additional charges hereinbefore provided, which charges shall in such return be added to the amount assessed 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 upon land so returned as delinquent shall be and remain a lien thereon until paid.
SECTION 16. It shall be the duty of the Village Treasurer, upon request made by any party, to issue his certificate showing all unpaid taxes, and other charges which are a lien upon any specified property, and which are payable at his office, and he may upon being authorized by the Village Commission charge the party requesting the same such sum as the Council shall establish for each parcel. The issuance of such certificate shall not create any liability upon the part of the Village or Village Treasurer, except that in the event of fraud on the part of the Village Treasurer in the issuance thereof he shall be liable therefor.
SECTION 17. The Village Clerk, after the council has determined the several amounts which they require to be raised by general tax for the several funds of the Village, and the aggregate thereof, shall certify the same to the Village Treasurer. When such general taxes shall be received by the Treasurer, they shall be apportioned to the several funds of the Village pro rata according to the several amounts of said funds so certified.
SECTION 18. Money may be borrowed in anticipation of receipts from taxes for the payment of current expenses or to fund deficiencies in current revenue, by the issue of notes but the aggregate amount of such loans at any time outstanding shall not exceed the total of such unpaid taxes outstanding. All such loans shall be subject to the provisions of the laws of the State in relation thereto. No temporary loans authorized by this section shall be made without approval of four (4) of the members of the Council.
SECTION 19. The Village may not levy taxes for the purposes of purchasing grounds for a cemetery or for maintaining a cemetery.