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City taxes shall be due on July 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 June fifteenth and July 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.
City taxes shall be due and payable on the first day of July of each year. To all taxes paid after August 31, there shall be added a four per cent penalty, and to all taxes paid after said date, there shall also be added interest at the rate of one-half of one per cent for each month or fraction of a month intervening between valid date and the date of payment, or the first day of March of next succeeding calendar year, whichever date shall first occur. The added penalties and interest herein provided shall belong to the city and shall constitute a charge and shall be a lien against the property to which the taxes themselves apply, collectible in the same manner as the taxes to which they are added.
For the purpose of assessing and collecting taxes for state, county, and school purposes, the city shall be considered safe same as a township, and all provisions of law relative to the collection of and accounting for such taxes shall apply. For these purposes the treasurer shall perform the same duties and have the same powers as are granted and imposed upon township treasurers by law.
The city shall have power, insofar as the exercise thereof shall not conflict with or contravene the provisions of law, to acquire such an interest in any premises within the city, by purchase at any tax or other public sale, or by direct purchase from or negotiation with the State of Michigan or the fee owner, as may be necessary to assure to the city the collection of its taxes, special assessments or charges which are levied against any lot or parcel of real property or to protect the lien of the city therefor, and may hold, lease, sell, or exchange the same. Any such procedure exercised by the city to assure the collection of its taxes or the protection of its tax or other liens shall be deemed to be for a public purpose. The council may adopt any ordinance which may be necessary to make this section effective.
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