have been adopted by said board at said meeting. It shall be the certificate. duty of said recorder to attach his certificate to said assessment roll, showing that the same has been duly revised and corrected, and said roll, or any new roll that may have been made by order of the board, shall be and remain the assessment roll of said city for the purposes mentioned in this act. The determination and Determination decision of said board, as to all matters submitted to it under the of board final. provisions of this act, and of the general tax law of this State, shall be final and conclusive, and shall not be subject to review board. by any court. Said board shall also have the same powers and Further powers perform like duties as are granted to and imposed upon boards and duties of of review in townships under the general tax law of this State, not inconsistent with the provisions of this act. SEC. 4. When the board shall have reviewed and corrected where copy of the assessment roll of said city, and attached its certificate roll to be filed. thereto, as in the last preceding section provided, the assessor shall, within thirty days thereafter, deliver a certified copy of his assessment roll to the recorder, to be filed in the recorder's office for the use of the common council. county clerk raised, etc. SEC. 5. On or before the first Monday of October in each year, Recorder to the recorder shall certify to the county clerk of Muskegon certify t county the aggregate of all sums which the common council sums to be require to be raised for the year for all city purposes, and for school, library and school-house purposes, by general taxation upon all the taxable property of the whole city. assessor. SEC. 6. On or before the first day of October in each year the Recorder to recorder shall certify to the assessor of said city for assessment certify to therein, all the amounts which the common council require to be amounts, etc. assessed or re-assessed in any street district, main or special sewer district, or other special assessment district, or upon any parcel of land, or against any particular person as a special assessment or otherwise within said city, or for any unpaid special assessment, or for any lien or charge created against any person or upon any parcel of land under any ordinance, order or resolution of the common council under the provisions of this act, together with a designation of the district, a description of the land or person, upon or within which the several sums are to be assessed or re-assessed, with such further descriptions and directions as will enable the assessor to assess the several amounts upon the property and person chargeable therewith. taxes. SEC. 7. The assessor of said city, at the time of levying the Assessor to levy State and county taxes therein for the year, shall levy in the same roll upon all the taxable property in said city, the amounts certified to him by the clerk of the board of supervisors, as provided by law to be raised for city, school and library purposes, placing How placed on the city taxes in one column, as provided in section two of this roll. title. and the school, library, two-mill and school-house taxes in another column, and he shall also levy in the same roll upon the lands, property and persons chargeable therewith, all special assessments and sums reported to him by the recorder, as provided in the last preceding section for assessment or re-assessment in any street districts, or for other assessments, placing all such taxes in a column of special assessments; he shall place the State and county taxes in other columns. The amount of the several taxes so levied upon each valuation shall be carried into another column and the aggregate of taxes shall be carried into the last Certificate, etc. column of the roll. The assessor upon completing his roll shall certify to the city treasurer the amounts of taxes levied in his roll for State and county purposes, the amounts levied therein for city and school taxes, special assessments and other purposes, and he shall charge the amount thereof to such treasurer. The city Assessor to deliver copy of treasurer shall give a bond to the county treasurer in the same same to treasurer. Warrant, what to contain. and duties of assessor. manner as township treasurers are required to do, and thereupon and on or before the first Monday in December the assessor shall deliver a certified copy of the assessment roll with the taxes extended therein as aforesaid, to the city treasurer with his warrant, for the collection of the taxes therein, annexed thereto. SEC. 8. The warrant annexed to such roll shall state the several amounts levied therein to be paid into the city and county treasuries respectively, and shall command the city treasurer to collect from the several persons named in the said roll the several sums named in the last column thereof opposite their respective names, and to pay over and account for all moneys collected and specified in the roll as in said warrant directed, on or before the first day of February then next, and the warrant shall authorize the treasurer, in case any person shall neglect to pay his tax, to levy the same by distress and sale of the goods and chattels of Further powers said person. The assessor shall have such powers and perform such duties not herein particularly enumerated as are conferred by the general tax law of this State upon supervisors of townships. The time for collection of taxes may be extended by the common council, not exceeding one month. The one per cent to be added as interest on all taxes unpaid on the first day of February, in accordance with the provisions of the general tax law of this State, shall be collected by said treasurer and paid into the contingent fund of said city. Extensions of time for collecting. Interest on taxes, when paid. Index to roll. Duplicate. SEC. 9. The assessor shall make an index of said assessment roll, showing in alphabetical order the names of all persons against whom an assessment is levied therein, and the several and respective pages of said roll upon which said assessment appears. He shall deliver said index to the board of review at the time appointed for the meeting thereof, and the same shall be kept by said board for the use of tax-payers during the session of said board. Said index shall be delivered to the treasurer when the tax-roll shall be delivered to him, and shall thereafter be kept in his office for the use of tax-payers. The clerk of the board of review shall correct said index in such manner as to embrace therein all corrections or alterations made by said board. A duplicate of said index shall be made by the assessor and filed with the certified copy of the assessment roll in the office of the recorder, for the use of the common council. SEC. 10. Upon receiving the tax-roll as above provided, the receipt of roll. city treasurer shall give notice immediately to the tax-payers of Notice by the city that such roll has been delivered to him, and that the treasurer on taxes therein levied may be paid to him at this office at any time before the first day of January then next, with a charge of one per cent for collection, but that four per cent collection fees will be charged and collected upon all taxes remaining unpaid on the first day of January. Said notice shall be given by publishing the same twice in one of the newspapers of the city, and by posting copies thereof in three public places in each supervisor district, and it shall be the duty of the treasurer to be at his office Treasurer, from nine o'clock in the forenoon to five o'clock in the afternoon, his office. each secular day during the month of December, and to receive payment of such taxes as may be offered to him. He shall collect Fees. for his fees upon all taxes paid to him before the first day of January one per cent, and on all taxes paid after the first day of January four per cent. The treasurer shall have such powers and Further powers perform such duties, not herein particularly enumerated, as are treasurer. conferred upon township treasurers by the general tax law of this State. when to be at and duties of quent taxes to SEC. 11. All the provisions of law respecting delinquent taxes Return, sale, levied in townships shall apply to all taxes, special assessments etc of delin and charges created, ordered or levied in the city of Muskegon, be governed by and be returned as delinquent to the county treasurer; and the general law, etc. city in respect to taxes, special assessments and charges created, ordered or levied therein, and returned to the county treasurer as delinquent, shall, except as herein otherwise provided, be considered and treated as a township, and all provisions of law for the sale of lands for the payment of taxes levied for State, county and township purposes returned delinquent shall apply to the return and sale of property for the non-payment of delinquent taxes, special assessments and charges created, ordered or levied in the city of Muskegon, except as herein otherwise provided. SEC. 12. The tax-roll with the warrant attached, as above Tax roll, to be delivered to provided, shall be delivered to the city treasurer in the manner treasurer. above specified: Provided, Security has been given by such city Proviso. treasurer as required by law, or in this act provided, and if such security shall not have been given by such city treasurer in the manner and within the time required the common council shall immediately appoint some suitable person, who shall give the required security, to collect the taxes spread on such tax-roll, and the person so appointed shall thereupon be entitled to receive said tax-roll, and shall collect and pay over such taxes and make return of his doings thereon in the same manner and shall have all the powers and perform all the duties and be subject to the same liabilities as in this act conferred upon the city treasurer, for the purpose of the collection and return and paying over of said taxes. The city treasurer or person authorized to collect when personal taxes taxes may be as herein provided may, in his discretion, proceed to collect collected. the personal taxes spread upon said roll at any time after the delivery to him of said roll. • Certain taxes, etc., not held to be SEC. 13. No general or special tax, special assessments and charges created, ordered or assessed in said city upon any property illegal in certain therein, shall be held illegal or invalid for any matter of form in cases. Poll tax, any matter not affecting the merits of the case, and which shall not injure or prejudice the rights of the party assessed; and all taxes and special assessments and charges created, ordered and assessed in said city shall be presumed to be legally assessed until the contrary is affirmatively shown, and no such presumption shall be rebutted, or any sale for taxes, special assessments and charges created, ordered or assessed in said city, rendered invalid by showing that any paper, certificate, return or affidavit required to be made and filed in any office, is not to be found in the office where the same ought to be filed or found, but until the contrary is proved the presumption shall be in all such cases that such paper, certificate, return or affidavit was made and filed in the proper office. Limit of. SEC. 14. The common council shall have power to assess and collect from every male inhabitant in the city over the age of twenty-one and under the age of fifty years, except paupers, idiots and lunatics and other persons who are by law exempt, an annual capitation or poll tax not exceeding one dollar, and the common council may by ordinance provide for the collection of labor. Money from, May be paid by the same. Any person assessed for poll tax may pay the same by one day's labor upon the streets under the direction of the street commissioner. The money raised by such poll tax shall be how expended. expended under the direction of the common council. Certain improvements to be paid from general fund. Exception. TITLE XI. SPECIAL ASSESSMENTS. SECTION 1. The cost and expense of the following improvements, including the necessary lands therefor, viz: For city hall and other public buildings and offices for the use of the city; engine houses and structures for the fire department; for waterworks, market houses and spaces, cemeteries and parks, watchhouses, city prisons and work-houses, public wharves and landings, lands appropriated for streets and rights of way shall be paid from the proper general funds of the city, except that in case of lands appropriated for streets and rights of way the cost thereof may be paid in whole or in part from the avails of special assessments to be levied therefor in the manner herein prescribed. Whenever in the opinion of the common council the benefits thereof are special, rather than general or public, when, by the provisions of this act, the cost and expenses of any local or public improvement may be defrayed, in whole or in part, by special assessment upon lands fronting on and adjacent to, or otherwise benefited by the improvement, such assessment may be made in the manner hereinafter specified. SEC. 2. For the purpose of making any special assessment, the assessors. common council may designate and appoint any one or more of Board of the supervisors of said city, and the city surveyor, or it may designate and appoint any two or more disinterested freeholders of said city who shall constitute a board of assessors. Before enter- Oath. ing upon the discharge of their duties they shall make and file with the city recorder an oath faithfully and impartially to discharge their duties in making such assessment. The compensa- Compensation. tion of such assessors shall be fixed and paid by the common council. contemplated SEC. 3. Whenever the common council shall determine to make Apportionment any necessary public improvement or repairs and defray the whole of expense or any part of the cost and expenses thereof by special assessment, improvements. it shall so declare by resolution, stating the improvement and what part or portion of the expense thereof shall be paid by special assessment, and what part, if any, shall be paid from the general funds or from street district funds of the city; and it shall also designate the district of lands and premises upon which the special assessment shall be levied. to be filed. ing to consider SEC. 4. Before ordering any public improvement or repairs, Estimate, etc., any part of the expense of which is to be defrayed by special assessment, the common council shall cause estimates of the expense thereof to be made, and also plats and diagrams when practicable of the work and of the locality to be improved, and filed with the recorder for public examination, and the common council shall give notice thereof, and of the proposed improve- Notice of meetment or work, and of the district to be assessed therefor, by pub-objections lication in one of the newspapers of said city for at least two successive weeks, and of the time when the common council will meet and consider any objections thereto. If the owners of a majority of the property to be assessed shall appear and object thereto, no such improvement shall be made unless the common council shall, by a vote of at least two-thirds of the aldermen elect, order such improvement to be made. The cost and expense what costs and of any improvement shall include the cost of surveys, plans, clude. assessments and cost of construction. In no case shall the whole Limit of amount amount to be levied by a special assessment upon any lot or premises, for any one improvement, exceed twenty-five per cent of the value of such lot or land as valued and assessed for State and county taxation in the last preceding assessment roll. Any cost How balances exceeding that percentage which would otherwise be chargeable on such lot or premises shall be paid from the general funds of the city. All special assessments to defray the estimated cost of Time of levying. any improvement shall be levied before the making of such improvement. expenses to in to be levied. to be paid. SEC. 5. Whenever the common council shall by resolution Directions for direct any special assessment to be made, they shall direct the making special same to be made by the person or persons named in section two of this title, and shall state therein the amount to be assessed, and whether according to frontage or benefits; and describe or designate the lots and premises constituting the district to be assessed. |