192. Section 13. The city assessor shall on or before the first Monday in May in each year, make and complete an assessment of all the real and personal property within the city liable to taxation under the laws of the state, and of all property of any person liable to be assessed therein, in the same manner, and within the same time, except as herein otherwise provided, as required by law for the assessment of property in the townships of the state, and in so doing he shall conform to the provisions of law governing the action of supervisors of townships performing like services, and in all other respects he shall unless otherwise in this charter provided, conform to the provisions of law applicable to the action and duties of supervisors in townships, in the assessment of property, the levying of taxes and in the issuing of warrants for the collection and return thereof. Such assessor shall make his assessment of property, in two (2) separate rolls, one for the city taxes and special assessments to be known as the “city or August tax roll,” the other for the state, county and school taxes, to be known as the “December tax roll,” and in the making of such assessments and in the levying of taxes such city shall be treated as a whole or as one assessment district as townships are treated under the general tax laws of the state.
Editor’s note:
The above section appears as amended by an amendment approved by the electorate on 4-1-1935 by a vote of 3,312 to 1,434.
Statutory reference:
Mandatory that charter provide for preparation of assessment roll, see M.C.L.A. § 117.3(i)