ing, or if the revision of such assessment roll cannot. be completed thereat, it may be adjourned from time to time for that purpose without further notice. of roll. assessments. § 155-SEC. 18. (As Amended 1897.) When all needful re- Confirmation vision and correction of such assessment roll shall have been made, to the satisfaction of the common council, it shall, by resolution, confirm the same. Upon the completion and confirmation of such assessment roll the same shall be presumed by all courts and tribunals to be regular and valid, and shall be prima facie evidence of the validity of the assessments therein made against the persons and property therein named. Upon and after the confirmation of such roll each of the several assessments therein made shall at once be a personal Lien of charge against the owner of the real estate against which such assessment was made and, together with all interest and legal charges, shall be and remain a lien on such real estate until the same shall be paid. After the confirmation of any special assessment for any improvement for which the city may have a lien on real estate, a written notice of lien upon Notice of lien the lots or parcels of land, or any of them, on which any recorded. such lien is claimed, may upon the direction of the common council, be issued and recorded in the office of the Register of Deeds for the county of Marquette, which notice may briefly allege that the city of Marquette claims a lien on such parcel or parcels of land, describing the same, for such special assessment and costs, charges, penalties and interest, and shall describe the improvement for which said assesment was made, which notice shall be subscribed by the recorder and shall bear the seal of the city, and shall remain on file in the office of said register. If any such assessment be not paid when due, the cost of recording such lien may be added to such assessment and other expenses above referred to and shall be collected as a part thereof. Upon the payment of any such assessment, with costs, charges, penalties may be to be held and interest, on any parcel of land, a brief certificate of the dis-Discharge of charge of such lien shall be issued by the officer receiving such notice of lien. payment, and the same may be filed in the office of such register and shall authorize the discharge of such lien upon the record thereof. It shall be the duty of such register of deeds to file and record such notice of lien and release, upon the tender to him of the legal fees therefor. No such assessment, whether when assessheretofore made, or hereafter to be made, shall be held invalid ments not in any court on account of any informality in making the same, invalid. or on account of the omission of the name of the owner of the property assessed, or on account of the property having been assessed in the name of any person other than the owner, or on account of any other irregularity, informality, or omission, or want of any matter of form or substance in any proceeding that does not prejudice the property rights of the person whose property is assessed. And in any suit or proceeding to enforce or set aside any such assessment, or to foreclose the lien thereof, Reasons for which assess such assessment shall be held invalid only for one of the following reasons, viz: First, That no law authorizes such assessment, or that no ment may be ordinance of the common council authorizes the same; held void. Council may of expense by city. Second, That the person or persons authorized to determine whether such assessment should be made have acted without jurisdiction, or have not ordered or made such assessment; Third, That the person or property so assessed was exempt from such assessment; Fourth, That the assessor, or person whose duty it was to make such assessment, in assessing such property, or in apportioning the moneys to be raised upon such assessment, acted fraudulently, to the injury of the person objecting thereto. If such illegality, omission, or fraud affects only a portion of such assessment, it shall be sustained as to the remainder. § 156-SEC. 19. (As Amended 1897.) Whenever the common direct portion council shall deem it just that a portion of the cost and expense shall be paid of opening, widening, or improving any street, or of constructing or reconstructing any bridge, culvert, or sewer, should be paid out of any general funds of the city, or out of money borrowed for municipal purposes, it may, at the time such improvement is determined upon and before any liability therefor has been incurred, and not afterwards, either by resolution or ordinance determine what proportion of the entire cost and expenses of such improvement, including the cost of land and right of way therefor, shall be so paid, and the remainder of such cost and expense shall be assessed upon the lots and parcels of land deemed to be benefited thereby as herein provided. When to be paid out of fund. § 157-SEC. 20. (As Amended 1893.) Whenever it shall be general road necessary to take up entirely and lay anew the pavement of any portion of any street previously paved at the expense of the owners of the adjacent property or their grantors, or to change the grade established by the city, of any street which has been graded at the expense of the owners of the adjacent property or their grantors, it shall be the duty of the common council to determine in the ordinance providing for such improvement what proportion of the entire cost and expense thereof, if any, shall be paid out of the general funds of the city, or out of money borrowed for municipal purposes, and the remainder of such cost and expense shall be assessed upon the lots and parcel's of land on the portion of the streets so improved, proportioned according to the respective benefits thereto, as near as may be, in the manner provided in this chapter for the assessment and collection of the cost and expense of other local improvements. In case of invalid assessment. § 158-SEC. 21. Whenever any special assessment for the improvement of a street or for any other public work shall, in the opinion of the common council, be invalid, said council may vacate and set the same aside; and when any such special assessment shall be so vacated, or shall be held invalid by the judgment or decree of any court of competent jurisdiction, said council may cause a new special assessment to be made for the Such new purpose for which the original assessment was made. special Suit may be § 159 SEC. 22. (As Amended 1897.) The common council Collection of shall have power to provide by general ordinances for the col- assessments. lection of all special assessments, by distress and sale of the personal property of the person liable to pay such assessments, wherever the same may be found within the county of Marquette, and in case no such personal property be found, by a sale of the real estate on which such assessment is levied: Provided, That the common council may, in the case of any special assessment, brought. direct a suit to be commenced and prosecuted in the name of the of the city, in a court of competent jurisdiction, for the recovery thereof; and in such case an action of debt or assumpsit may be maintained thereon, and the several courts of this State shall have and exercise jurisdiction thereof, in the same manner and to the same extent as in the case of suits between individuals; but the institution and prosecution of such suit shall not in any case be deemed a waiver by the city of its lien upon the real estate for such assessment; And provided further, That the chancery common council may by resolution or ordinance direct a suit to be instituted in the circuit court for the county of Marquette, in chancery, for the enforcement and foreclosure of the lien of any such assessment or assessments that may be delinquent, whether heretofore made, or hereafter to be made. Such suit shall be in the name of the City of Marquette, and any or all owners and other persons interested in any or all of the real estate embraced in any one assessment roll, on which such assessments shall be delinquent, may be joined as parties defendant to such suit. In any bill filed for the commencement of such suit, it shall be a sufficient allegation of such assessment to set forth Allegations that the several parcels of real estate, describing them, have been duly assessed for a local improvement, pursuant to law and an ordinance or ordinances enacted by the common council of the city of Marquette, setting forth the nature of the improvement and the amount of the assessment upon each parcel foreclosure. of bill. Decree. Costs, how taxed. Sales. of real estate embraced in such bill. Such bill shall set forth that such assessments are due and remain unpaid, and shall state the name of the owner of each parcel, according to the best information of the complainant, and the name of any other Subsequent person who may be known to be interested therein. All subproceedings. sequent proceedings in such suit shall be in accordance with the established practice of courts of chancery for the foreclosure of mortgage or other liens on real estate. The decree of the court shall specify the amount of lien against each parcel of real estate, shall order the payment thereof within some short reasonable time to be fixed by the court, and the sale of such parcels as shall not be paid within the time so fixed, or so much thereof as shall be sufficient to raise the amount decreed against the same respectively, with interest, costs and expenses of sale, and which may be sold separately without material injury to the interests of the owner. The cost of such suit shall be taxed against the several parcels of real estate, and the owners thereof, and such costs as shall be properly taxable to all shall be apportioned equally among the several parcels. In all other respects the decree shall be substantially the same as an ordinary decree for the foreclosure of a mortgage or other lien, and the sales thereunder shall be made in the same manner and upon the same notice as is required for other sales under chancery decrees in this State, and the expenses of sale shall be equally divided among the several parcels advertised for sale under the decree. If any parcel of real estate shall fail to sell for sufficient to pay the amount decreed against the same, with interest, costs and expense of sale, said city shall be entitled to a decree for the deficiency thereof against the person or persons personally liable therefor and an execution to collect the same. The officer making such sales shall give conveyance and make report as required by law and the practice of the court; and the practice as to filing exceptions thereto, and confirmation of such sale, shall be in accordance with the usual practice of the court in case of sales under foreclosure decrees. No sale shall be made on any such decree until after the expiration of one year from the commence ment of such suit. The City of Marquette shall have power to become the purchaser on any such sale, or on any sale of real estate that may be made under the provisions of this charter or the ordinances of said city, for such assessments. All sales made under any such decree shall become absolute on the confirmation thereof, and the purchaser shall be entitled to a writ of assistance to obtain possession of the property purchased, as in case of sales under foreclosures of mortgages. Decree for deficiency. Deed and report. City may purchase. Writs of assistance. Railroads to maintain street crossings, etc. § 160 SEC. 23. Every person, co-partnership, or corporation owning or operating any railroad, crossing any of the streets of said city, shall provide and maintain suitable crossings; and whenever in crossing any street any cut or excavation shall be made, such person, co-partnership, or corporation shall build and keep in repair in such manner as shall be approved by the common council, a good, strong and substantial double track bridge and shall repair strengthen or rebuild the same whenever ordered by the common council; and if any such person copartnership, or corporation shall neglect or refuse to construct, repair, strengthen, or rebuild any such bridge in the manner and within such time as the common council shall direct, it shall be lawful for said common council to procure the same to be done by contract in the same manner as in the case of street or other improvements, and may assess the expenses thereof, together with costs of collection upon the persons, co-partnership or corporation owning or operating said railroad as aforesaid, to be collected in the manner provided by the ordinances for collecting special assessments: Provided, The common council may, Proviso. if they shall deem it preferable, fill up such excavation and assess the expenses thereof as aforesaid. § 161-SEC. 24. (As Amended 1893.) There shall be annually Dog taxes. levied and collected in said city the following tax upon dogs, viz.: Upon every male dog owned and kept by any person or family within said city, one dollar and fifty cents; upon every female dog owned and kept by any person or family; three dollars, and every person harboring any dog or dogs, or per- who deemed mitting the same to be and remain about his premises or dwelling, owners of or any other lot, barn or premises used or occupied by him or dogs. her, shall be deemed the owners of such dog or dogs within the meaning of this act. make list, etc. cate with to marshal § 162-SEC. 25. (As Amended 1893.) The controller of said Controller to city at the time of making his annual assessment roll shall inquire and ascertain the number of dogs liable to be taxed in said city and shall enter in a list to be made by him the name of every person in said city owning, keeping or harboring any dog subject to tax, the number kept by such person, the sex of such dogs and the amount of tax to be paid by such person. The controller of said city shall, on or before the first day of July in To file duplieach year, make out and file with the recorder a duplicate of said. recorder. dog tax list as made by him under the provisions of this chapter, and shall deliver the said list to the marshal of said city with his To deliver list warrant annexed thereto, authorizing and directing the city with warrant. marshal to demand and collect from any person named in said list the amount of such taxes; and the said marshal shall have the same power to distrain and sell any personal property of the Duty of owner or owners of said dogs liable to be taxed as is possessed by the city treasurer in the collection of city taxes upon personal property. The marshal of said city shall be charged with said taxes Marshal to be upon the books of the controller and shall within thirty days taxes. next after said list and warrant is received, demand and receive from every person named in said list the amount of such tax, and upon the refusal of any person named in said list to pay said tax to levy and collect the same by distress and sale of the personal property of such person as herein provided. marshal. charged with To collect. The owner or keeper of any dog or dogs not entered on said Further list by the controller may apply to the marshal while said list is Entries. in his hands, and have entry thereof made by the marshal there |