§ 18-6  TIME FOR MAKING TAX ROLL.
   The City Assessor, within the time within which a Township Supervisor is required to perform a like act, shall make and deliver to the City Treasurer the tax roll with the State and County taxes extended thereon as required by statute, together with an attached warrant in the usual form of a Supervisor’s warrant to a Township Treasurer signed by the Mayor and the City Clerk; no collection fee shall be charged on State and County taxes voluntarily paid on or before February 14 in each year; after February 14 the City Treasurer shall proceed to collect the unpaid taxes on said roll together with a four percent (4%) collection fee and make return of all delinquent taxes remaining unpaid;  for that purpose the City Treasurer is hereby invested with all the powers of and shall perform all the duties of the Township Treasurer in collecting taxes remaining unpaid in a township after the last day of February, and in making return of delinquent taxes remaining unpaid as particularly set forth in the general tax law of the State of Michigan.
(Ord. 882, passed 10-3-1949; Ord. 2526, passed 10-27-1975)