After the Board of Review has completed its review of the assessment roll, the Assessor shall prepare a tax roll, to be known as the "City Tax Roll." Upon receiving the certification of the several amounts to be raised, assessed, and charged for city taxes, as provided in the preceding section, the Assessor shall proceed forthwith: (1) to spread the amounts of the general ad valorem tax according to and in proportion to the several valuations set forth in said assessment roll, and (2) to place such other assessments and charges upon the roll as are required and authorized by the Council. For convenience, the city tax roll may be divided into two or more volumes. The city tax roll may be, either, an independent tax roll, or may be a combination city tax roll and a tax roll for state, county, school, and other taxes, charges and assessments.
Statutory reference:
Avoidance of fractions, see M.C.L.A. § 211.39