111.1 Tax assessment and collection by supervisors; city assessor, duties; rules. Sec. 1. The supervisors of every city shall, in each year, make and complete an assessment of all the real and personal property within their respective wards liable to taxation under the laws of the state, and of all the property of any person […]
111.10 Certification of taxes by city clerk to ward supervisors. Sec. 10. On or before the first day of October, or on or before the first Monday of June in each year where the council have decided to have the taxes levied and collected in 2 installments, the city clerk shall certify to the supervisors […]
111.11 Ward supervisors; duties as to tax levy. Sec. 11. Each supervisor, shall, where the taxes are levied and collected on 1 tax roll, at the time of levying state and county taxes in his ward for the year, levy in the same roll upon all the taxable property in the ward, the amounts certified […]
111.12 Ward supervisors; delivery of roll to city clerk; amounts charged to treasurer, bond; collection procedure. Sec. 12. Each supervisor [upon] on completing his roll shall certify to the city clerk the amounts of taxes levied in the roll for the state and county purposes, and for city and school taxes, special assessments and other […]
111.13 Warrant annexed to roll; contents. Sec. 13. The warrant annexed to each 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 […]
111.14 Taxes; lien on land. Sec. 14. All taxes levied in any ward tax roll, shall be and remain a lien upon the lands upon which they are levied until paid. History: 1895, Act 215, Eff. Aug. 30, 1895 ;– CL 1897, 3331 ;– CL 1915, 3255 ;– CL 1929, 2177 ;– CL 1948, 111.14
111.15 City treasurer; duties; notice to taxpayers; collection fee. Sec. 15. Upon receiving the several ward tax rolls as above provided, the city treasurer shall give notice immediately to the taxpayers of the city that such rolls have been delivered to him and that the taxes therein levied can be paid to him at his […]
111.16 Unpaid taxes; collection; sale. Sec. 16. For the collection of all taxes remaining unpaid on the general roll on the tenth day of January, and on the July roll, where there is a July roll, on the fifteenth day of September, the city treasurer shall proceed in the same manner as township treasurers are […]
111.17 Unpaid taxes; new warrants; suits. Sec. 17. The county treasurer may issue new warrants to the city treasurer for the collection of taxes in the same manner and in the same cases, and with the same effect, as such new warrant may be issued to township treasurers. The city collector may, and it shall […]
111.18 Assessment unit; city treasurer, duties. Sec. 18. For the purpose of assessing and levying taxes in any city incorporated under this act, for state, county, school and library purposes, each ward shall be considered the same as a township, and all provisions of law relative to the collection of taxes levied in townships shall […]
111.19 Moneys received; disposition. Sec. 19. The city treasurer shall, within 1 week after the time specified and directed in the warrants annexed to said several December tax rolls, pay to the county treasurer the sums required in said warrants to be so paid, either in delinquent taxes on lands, or in funds then receivable […]
111.2 Personal property; assessment; tax exemption. Sec. 2. If any person residing in the city a part of the time during the year shall, in the opinion of any supervisor, unjustly or falsely claim exemption from taxation therein on the ground that he or she has a residence, and is taxed or liable to taxation […]
111.20 Delinquent taxes; collection. Sec. 20. All the provisions of law respecting delinquent taxes levied in townships shall apply to all taxes levied in any ward of the city, and be returned as delinquent to the county treasurer and the ward, in respect to taxes levied therein and returned to the county treasurer, as delinquent, […]
111.3 Personal property; assessment; situs. Sec. 3. All personal property found in any ward may be assessed therein, whether the owner thereof resides in such ward or elsewhere. If there shall be any doubt as to the ward in which any person shall be assessed for personal property belonging to such person, the board of […]
111.4 Property assessment; equalization. Sec. 4. For the purpose of assessing all property equally in the whole city, the supervisors of the several wards shall meet and confer together from time to time, while making their assessments, and equalize their valuations in such manner as may be just. History: 1895, Act 215, Eff. Aug. 30, […]
111.5 Board of review; members, duties, compensation; equalization by county supervisors; apportionment. Sec. 5. The supervisors of the several wards, the city assessor in cities providing for such officer, the mayor and the city attorney, shall constitute a board of equalization and review of the general assessment rolls of the several wards of said city, […]
111.6 Board of review; meetings of board; officers; proceedings; statement, form; endorsed rolls returned to supervisors; finality. Sec. 6. The said board shall meet on the third Monday in May in each year, at the council rooms in such city, at 9 o’clock in the forenoon, at which time and place notice shall be given […]
111.7 Assessment roll; certified copy delivered by supervisor to city clerk. Sec. 7. Within 60 days after the confirmation, and where the council have decided to have the taxes levied and collected in 2 installments, and the roll is the city or July roll, on or before the first day of June following the confirmation […]
111.8 Certification by city clerk to county clerk; contents. Sec. 8. On or before the first Monday of October in each year, the city clerk shall certify to the county clerk of the county in which the city is located the aggregate amount of all sums which the council require to be raised for the […]
111.9 Apportionment of amounts by board of supervisors; certification procedure. Sec. 9. The board of supervisors of the county in which such city is located shall apportion the amounts to be raised as mentioned in the preceding section among the wards of the city, according to the equalized valuation of the property appearing upon the […]
