(A) General. The Clerk, Assessor, Attorney and Treasurer shall have the duties and responsibilities detailed for such offices in the City Charter, this code and the statutes of the State of Michigan.
(1990 Code, § 1.106)
(B) Tax assessment roll and review.
(1) The thirty-first day of December shall be the tax day for the year following. The taxable status of persons and real and personal property shall be determined as of the tax day.
(2) The City Assessor shall, on or before the first Monday in March in each year, make and complete the assessment roll.
(3) The Board of Review for the City of St. Johns, Michigan, shall meet on the third Monday in March of each year and continue in session on that day and as many days thereafter as necessary until the assembled roll shall have been revised, corrected and approved.
(4) The City Clerk shall give notice of the time and place of all such meetings at least two weeks prior thereto in accordance with the provisions of the City Charter.
(5) Pursuant to the provisions of the General Property Tax Act, as amended by Public Act 285 of 1949, being M.C.L.A. §§ 211.2 et seq., the making, completing and reviewing of the assessment roll shall be as herein provided, any provisions of the City Charter to the contrary notwithstanding.
(1990 Code, § 1.107)