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Within three 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 general ad valorem tax. He shall also certify all amounts of current or delinquent special assessments and all other amounts which the Council requires to be assessed, reassessed or charged upon any property or against any person.
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" and upon receiving the certification of the several amounts to be raised as provided in Section 6.19, the Assessor shall spread upon said tax roll the several amounts determined by the Council to be charged, assessed or reassessed against persons or property. He shall also spread the amounts of the general City tax according to and in proportion to the several valuations set forth in said assessment roll. To avoid fractions in computation on any tax roll, the Assessor may add to the amount of several taxes to be raised not more than the amount prescribed by statute. Any excess created thereby on any tax rolls shall belong to the City.
After spreading the taxes the Assessor shall certify the tax roll and attach his warrant thereto directing and requiring the City Treasurer to collect, prior to the date required by statute, from the several persons named in said roll, the several sums mentioned therein opposite their respective names as a tax or assessment and granting to him, for the purpose of collecting the taxes, assessments and charges on such roll, all the statutory powers and immunities possessed by township treasurers for the collection of taxes. The tax roll shall be delivered to the Treasurer for collection on or before the first day of June.
On June 15 the taxes thus assessed shall become a debt due to the City from the persons to whom they are assessed. On July 1 the amounts assessed on any interest in real property shall become a lien upon such real property for such amounts and for all interest and charges thereon, and all personal taxes shall become a first lien on all personal property of such persons so assessed.
The liens shall take precedence over all other claims, encumbrances and liens to the extent provided by statute, and shall continue until such taxes, interest and charges are paid.
City taxes shall be due on the first day of July of the year when levied. 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 give notice to the taxpayers of the City by publication in a newspaper at least twice, the last of which publication of notice shall be made at least ten days prior to the first day of July in each year, of the time when said taxes will be due collection, or shall give such notice by first class mail addressed to the owners of the property upon which taxes are assessed according to the names of such owners and their addresses as indicated on the tax roll, which notice shall be deemed sufficient for the payments of all taxes on said roll. Failure on the part of the Treasurer to give said notice shall not invalidate the taxes on said tax roll nor release any person or property assessed from the penalty provided in this Charter in case of nonpayment of the same.
City taxes shall be due and payable on the first day of July of each year. To all taxes there shall be added one percent as an administrative fee. To all taxes paid after September 30, there shall be added a two percent penalty. The added administrative fee, 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.
All City taxes on real property remaining uncollected by the City Treasurer at the end of the last day for collection of County and School taxes shall be returned to the County Treasurer in the manner and with like effect as provided by statute for returns by township treasurers of township, school and county taxes. Such returns shall include all the additional assessments, charges and fees hereinbefore provided, which shall be added to the amount assessed in said tax roll against each property or person. The taxes thus returned shall be collected in the same manner as other taxes returned to the County Treasurer are collected, in accordance with statute, and shall be and remain a lien upon the property against which they are assessed until paid. If by change in statute or otherwise, the County Treasurer is no longer charged with the collection of delinquent real property taxes, such taxes shall be collected in the manner then provided by statute for the collection of delinquent township, school and county taxes.
If any person, firm or corporation shall neglect or refuse to pay any personal property tax assessed to him or them by November first, the Treasurer shall collect the same by seizing the personal property of such person, firm or corporation to an amount sufficient to pay such tax, fees and charges for subsequent sale, wherever the same may be found in the State, and from which seizure no property shall be exempt. He may sell the property seized to an amount sufficient to pay the taxes and all charges in accordance with statutory provisions. The Treasurer may, if otherwise unable to collect a tax on personal property, sue, in accordance with statute, the person, firm or corporation to whom it is assessed.
The City shall have the power to acquire by purchase any premises within the City at any tax or other public sale, or by direct purchase from the State of Michigan or the fee owner, when such purchase is necessary to protect the lien of the City, lease or sell the same for the purpose of securing therefrom the amount of such taxes or special assessments, or both, together with any incidental expenses incurred in connection with the exercise of this power. Any such procedure exercised by the City in the protection of its tax lien shall be deemed to be for a public purpose. The Council may adopt any ordinances that may be necessary to make this section effective.
For the purpose of assessing, levying and collecting taxes for State, County and School purposes, the City shall be considered the same as a township, and all provisions of the law relative to the collection and accounting for such taxes shall apply. For these purposes, the City Treasurer shall perform the same duties and have the same powers as are granted and imposed upon township treasurers by law.
(a) Subject to the applicable provisions of law, the City may borrow money for any purpose within the scope of its powers or which may be permitted by law, and may issue bonds or other evidences of indebtedness therefor.
(b) All collections on special assessment rolls or on any combination of such rolls shall be set apart in a separate fund and shall be used for the purpose for which levied, and for the payment of the principal and interest of bonds issued in anticipation of such special assessments. As to such of said bonds as are also a general obligation of the City, if there is any deficiency in any special assessment fund to meet the payment of the principal or interest to be paid therefrom, moneys shall be advanced from the general funds of the City to meet such deficiency, and shall be replaced in the general funds when the special assessment fund shall be sufficient therefor.
(c) Each bond or other evidence of indebtedness shall contain on its face a statement specifying the purpose for which the same is issued, and the proceeds thereof shall not be used for any other purpose, except that whenever the proceeds of any bond issued, or a part thereof, remain unexpended and unencumbered for the purpose for which said bond issue was made, the Council may, by a unanimous vote, authorize the use of such unexpended and unencumbered funds:
(1) For the retirement of such bond issue; or
(2) If such bond issue has been fully retired, then for the retirement of other bonds or obligations of the City provided for by this section; provided that in the case of special assessment bonds, such funds shall be refunded to the owners of property against which special assessments therefor were made, pro rata according to payments made toward the total cost of the improvement for which the bonds were issued; or
(3) For such other purposes as may be permitted by law, subject to the proviso in paragraph (2) above; or
(4) If such funds cannot be used as above permitted, then in any manner approved by a unanimous vote of the Council.
(d) No bond or other evidence of indebtedness, regardless of type or purpose, shall bear interest at a rate exceeding that fixed by law.
(e) All bonds and other evidences of indebtedness shall be signed by the Mayor and countersigned by the Clerk, under the Seal of the City. Interest coupons may be executed with the facsimile signatures of the Mayor and Clerk. A complete and detailed record of all bonds and other evidences of indebtedness shall be kept by the City Treasurer. Upon the payment of any bond or other evidence of indebtedness, the same shall be marked "cancelled" or otherwise defaced by the City Treasurer to indicate payment.
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