Section 8.1 The city shall have power to assess, levy and collect taxes, rents, tolls, and excises. The subject of ad valorem taxation shall be the same as for state, county, and school purposes under general law. Except as otherwise provided by this charter, city taxes and special assessments shall be levied, collected and returned in the manner provided by statute.
Section 8.2 Exclusive of any levy for the payment of principal of and interest on outstanding general obligation bonds, and exclusive of any other levies authorized by law to be made beyond charter tax rate limitations, the levy of ad valorem taxes for general municipal purposes shall not exceed two percent (2 percent) on the assessed value of all real and personal property in the city.
Section 8.3 No exemptions from taxation shall be allowed, except as expressly required or permitted by law.
Section 8.4 Subject to the exceptions provided or permitted by statute, the taxable status of persons and property shall be determined as of December 31, or such other day as may subsequently be required by law, which shall be deemed “Tax Day”.
Section 8.5 (a) On or before the first Monday in March of each year, the assessor shall, in accordance with the state law, make and certify an assessment roll of all persons and property in the city liable to taxation.
(b) At least 10 days prior to the first meeting of the Board of Review, the assessor shall, by first class mail, give notice of any increase over the previous year in the assessed value of any property, or of the addition of any property to the roll to the owner as shown by such assessment roll. Notice by first class mail to the last known address shall be sufficient. Certification of this mailing by the city treasurer shall be maintained in the city office(s).
Section 8.6 (a) The board of review shall consist of three (3) qualified electors who shall be property taxpayers in the city, but not city officers or employees. The assessor is to be the clerk of the board of review and non-voting. The board shall be entitled to such remuneration as shall be fixed by the council.
(b) The council shall appoint the first such board of review under the provisions of this charter. Board members shall be appointed for one, two and three year terms. The council shall appoint a new member for a three (3) year term at the first regular council meeting in December of each succeeding year, the appointment to become effective on the first day of the ensuing year.
Section 8.7 For the purpose of revising and correcting assessments, the board of review shall have the same powers and perform like duties in all respects as are conferred by law and required of boards of review in townships, except as otherwise provided by this charter. It shall hear the complaints of all persons considering themselves aggrieved by assessments, and if it shall appear that any person or property has been wrongfully assessed or omitted from the roll, the board shall correct the roll in such manner as it deems just. In all cases, the roll shall be reviewed according to the facts existing on the tax day and no change in the status of any property after that day shall be considered by the board in making its decision. Except as otherwise provided by law, no person, other than the board of review, shall make or authorize any change upon or addition or correction to the assessment roll. It shall be the duty of the assessor to keep a permanent record of all the proceedings of the board and to enter therein all resolutions and decisions of the board. Such proceedings shall be filed in the office of the clerk.
Section 8.8 Notice of the time and 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 March of each year.
(Ord. 182, § 3, passed 2-13-2012)
Section 8.9 The board of review shall first convene during the week of the first Tuesday following the first Monday in March of each year to review and correct the assessment roll. The second meeting of the Board of Review shall be during the week of the second Monday in March and the board shall remain in session for not less than two (2) days. It shall choose its own chairman and a majority of its members shall constitute a quorum. On or before the first Monday in April, the board of review shall endorse the assessment roll as provided hereafter.
Section 8.10 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 for the city for the year in which it has been prepared.
Section 8.11 Within three (3) 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 the general ad valorem tax. The clerk shall also certify all amounts of current or delinquent special assessments, levies and all other amounts which the council requires or orders to be assessed, reassessed, or levied upon said roll against any property or any person, in accordance with the provisions of this charter or ordinances of the city.
Section 8.12 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”. Upon receiving the certification of the several amounts to be raised, as provided for in Section 8.11, the assessor shall spread upon said tax roll the several amounts determined by the council to be levied, assessed, or reassessed against persons or properties. He shall also spread thereon the amounts of the general ad valorem city tax according to and in proportion to the several evaluations set forth in said assessment roll. To avoid fractions in computation of any tax roll, the assessor may add to the amount of the several taxes to be raised not more than the amount prescribed by law. Any excess created thereby on any tax roll shall belong to the city.
Section 8.13 After spreading the taxes, the assessor shall certify the tax roll and shall annex his warrant thereto, directing and requiring the treasurer to collect, prior to March 1 of the following year, from the several persons named in said roll, the several sums mentioned therein opposite their respective names as a tax, levy or assessment, and granting to him, for the purpose of collecting the taxes, levies and assessments of such roll, all the statutory powers and immunities possessed by township treasurers for the collection of taxes, levies and special assessments.
Section 8.14 On July 1 of each year, the taxes and special assessments thus assessed shall become a debt due to the city from persons to who assessed. The taxes and all interest and levies 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 all other claims, encumbrances, and liens to the extent provided by law, and shall continue until such taxes, interests, and administration fees are paid.
Section 8.15 City taxes and special assessments shall be due on July 1 of each year. The treasurer shall publish between June 15 and July 1 notice of the time when said taxes and special assessments will be due for collection and of the penalties and fees for the late payment thereof, and mail a tax bill to each person named in said roll. Failure on the part of the treasurer to publish said notice or mail such bills shall not invalidate such taxes on said tax roll, nor release the person or property assessed from the penalties and fees provided in this chapter in the case of late or nonpayment of same.
Section 8.16 No penalty shall be charged for city taxes and special assessments paid on or before September 14, After September 14 a tax administration fee of four percent (4 percent) shall be added to City taxes and special assessments paid after that date. Should September 14 fall on a Saturday, Sunday, or holiday, the next business day for the city shall be considered the last day for payment without penalty. Taxes and special assessments remaining unpaid after September 14 shall be subject to interest of one percent (1 percent) per calender month or any part of a calender month added until paid. Such charges belong to the city and constitute a charge, and shall be a lien against the property to which the taxes and special assessment apply, collectible in the same manner as taxes to which they are added. If summer school taxes are collected by the city, collection shall be in accordance with the provisions of public acts 1982 - No. 333 as amended.
Section 8.17 All city taxes and special assessments on real property remaining uncollected by the treasurer on March 1, or such date established by statute, following the date when said roll was received by him, shall be returned to the county treasurer in the same manner and with like effect as returned by township treasurers of township, school, and county taxes. Such return shall be made upon a delinquent tax roll to be prepared by the treasurer, and shall include all the additional charges and assessments hereinbefore provided. Such charges shall be added to the amount assessed in said tax roll against such description. City taxes and special assessments thus returned shall be collected in the same manner as other taxes returned to the county treasurer, in accordance with the provisions of the general laws of the state, and shall remain a lien upon the property against which they are assessed until paid.
Section 8.18 If any person, firm or corporation shall neglect or refuse to pay any personal property tax assessed to him or them, the treasurer or his legal representative shall collect the same and may seize the personal properties of such person, firm or corporation, to an amount sufficient to pay such tax, fees, levies and interest for subsequent sale, wherever the same may be found in the state, and from which seizure no property shall be exempt. The property so seized may be sold to an amount sufficient to pay the taxes and all charges, in accordance with statutory provisions. The treasurer, or his legal representative, 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 the statute.
Section 8.19 The levy, collection and return of state, county, and school taxes shall be in conformity with the general laws of the state.