CHAPTER 9. TAXATION*
*State law reference(s)--General property tax act, MCL 211.1 et seq., MSA 7.1 et seq.
Section 9.1. Power to tax and tax limit
The City shall have the power to assess taxes and levy and collect rents, tolls and excises. Exclusive of any levies authorized by state law to be made beyond charter tax rate limitations, the annual ad valorem tax levy shall not exceed one and one-half (1 1/2) percent of the state equalized value of all real and personal property subject to taxation in the City.
State law reference(s)--Mandatory that Charter provide for annually levying and collecting taxes, MCL 117.3(g), MSA 5.2073(g).
Section 9.2. Subjects of taxation
The subjects of ad valorem taxation for municipal purposes shall be the same as for state, county and school purposes under the general law. Except as otherwise provided by this charter, City taxes shall be levied, collected and returned in the manner provided by state law.
State law reference(s)--Mandatory that Charter provide that subjects of taxation for municipal purposes shall be the same as for state, county and school purposes under general law, MCL 117.3(f), MSA 5.2073(f); property subject to taxation, MCL 211.1 et seq., MSA 7.1 et seq.
Section 9.3. Exemptions
No exemptions from taxation shall be allowed except as expressly required or permitted by state law.
State law reference(s)--Property exempt from taxation, MCL 211.7 et seq., MSA 7.7 et seq.
Section 9.4. Tax day
Subject to the exceptions provided or permitted by state law, the taxable status of persons and property shall be determined as of December 31st, which shall be deemed the tax day.
State law reference(s)--Designation of tax day, MCL 211.2, MSA 7.2; time, place and method of assessment, MCL 211.10 et seq., MSA 7.10 et seq.
Section 9.5. Preparation of the assessment roll
On or before the first (1st) Monday in March in each year, the Assessor shall prepare and certify an assessment roll of all property in the City subject to taxation. Such roll shall be prepared in accordance with state law and this charter. Values shall be determined according to recognized methods of systematic assessment. The method of determining all such values shall be as nearly uniform as possible.
As required and provided by state law, the Assessor shall give by first class mail a notice of any increase over the previous year in the assessment value of any real estate or of the addition of any property to the roll to the owner as shown by such assessment roll. The failure of the owner to receive such notice although notice was given in the proper manner shall not invalidate any assessment roll or assessment thereon.
State law reference(s)--Mandatory that Charter provide for preparation of assessment roll, MCL 117.3(i), MSA 5.2073(i); assessment roll, MCL 211.24 et seq., MSA 7.24 et seq.
Section 9.6. Board of review
The City Council shall appoint three (3) or six (6) or nine (9) residents annually, who shall constitute a Board of Review for the City. If six (6) or nine (9) members are appointed, the membership of the Board of Review shall be divided into Board of Review committees consisting of three (3) members each for the purpose of hearing and deciding issues relating to the assessment roll. Two (2) of the three (3) members of the Board of Review committee shall constitute a quorum. All meetings of the members of the Board of Review and committees shall be held during the same hours of the same days at the same location.
The Board of Review and committees shall annually select one (1) of their members as chairperson for the ensuing year and the City Assessor and his/her appointed representatives shall act as clerks of each committee and shall be entitled to be heard at their sessions but shall have no vote.
The Board and committees shall be entitled to remuneration as determined by the Council.
State law reference(s)--Mandatory that Charter provide for a board of review, MCL 117.3(a), MSA 5.2073(a).
Section 9.7. Meetings of the board of review
The Board of Review shall convene at least twice in March of each year on such dates, and at such time of day, and place as the Council shall designate by ordinance and in compliance with state law. The Board shall remain in session for at least eight (8) hours to consider and correct the assessment roll. Whenever the assessed value of any property is increased or any property is added to the roll or, the Board resolves to consider adding a property or increasing an assessment, the Assessor shall notify the owners of record by first class mail no later than the second day following the end of the Board's first session. The notice shall state the date, time, place, and purpose of the second session of the Board. The failure of the owner to receive the notice, although given in the proper manner, shall not invalidate any assessment.
The Board shall hold at least one (1) of its required sessions beginning at 3:00 p.m., but in no case shall a session last less than six (6) hours.
The final session of the Board of Review as provided by ordinance shall convene no less than ten (10) days after the first session and shall continue until all interested persons have been heard, but in no case for less than six (6) hours. At the final session, the Board may not increase any assessment or add any property to the roll, except those cases which the Board resolved at its previous session(s) to consider.
State law reference(s)--Mandatory that Charter provide for meeting of board of review, MCL 117.3(i), MSA 5.2073(i).
Section 9.8. Notice of meetings
Notice of the time and place of the sessions of the Board of Review shall be published by the Clerk at least ten (10) days prior to each session of the Board.
State law reference(s)--Open meetings act, MCL 15.261 et seq., MSA 4.1800(11) et seq.
Section 9.9. Duties and functions of board of review
For the purpose of revising and correcting assessments, the Board of Review shall have the same powers and perform like duties in all respects as are by state law conferred upon and required of Boards of Review in townships, except as otherwise provided in this charter. It shall hear the complaints of all persons considering themselves aggrieved by assessments, and if it shall appear that any person or property has been wrongfully assessed or omitted from the roll, the Board shall correct the roll in such manner as it deems just. In all cases the roll shall be reviewed according to the facts existing on the tax day and no change in the status of any property after said day shall be considered by the Board in making its decisions. Except as otherwise provided by state law, no person other than the Board of Review shall make or authorize any change upon, or additions or corrections to, the assessment roll. It shall be the duty of the Assessor to keep a permanent record of all proceedings and to enter therein all resolutions and decisions of the Board.
Section 9.10. Endorsement of roll
After the Board of Review has completed its review of the assessment roll, and not later than the first (1st) Monday in April, the majority of its members shall endorse thereon and sign a statement to the effect that the same is the assessment roll of the City for the year in which it has been prepared. The omission of such endorsement shall not affect the validity of such roll.
State law reference(s)--Completion of review of assessments prior to first Monday in April required, MCL 211.30a, MSA 7.30(1).
Section 9.11. Clerk to certify tax levies
Within three (3) days after the Council has adopted the budget for the ensuing year, the Clerk shall certify to the Assessor the total amount which the Council determines shall be raised by general ad valorem tax. The Clerk shall also certify all amounts of current or delinquent special assessments and all other amounts which the Council requires to be assessed, reassessed or charged upon any property or against any person.
Section 9.12. City tax roll
After the Board of Review has completed its review of the assessment roll, the Assessor shall:
(a) Prepare a copy of the assessment roll to be known as the "City Tax Roll'', and upon receiving the certification of the several amounts to be raised, as provided in Section 9.11.
(b) Spread upon said tax roll the several amounts determined by the Council to be charged, assessed or reassessed against persons or property.
(c) Spread the amounts of the general ad valorem City Tax, County Tax and School Tax according to and in proportion to the several valuations set forth in said assessment roll.
(d) Avoid fractions in computation on any tax roll. Such fractions may be added to the amount of the several taxes to be raised not more than the amount prescribed by state law. Any excess created thereby on any tax roll shall belong to the City.
State law reference(s)--Avoidance of fractions, MCL 211.39, MSA 7.80.
Section 9.13. Tax roll certified for collections
After spreading the taxes the Assessor shall certify the tax roll, and the Mayor shall sign the warrant directing and requiring the Treasurer to collect, prior to March first (1st) of the following year, from the persons named in said roll the several sums mentioned therein opposite their respective names as a tax or assessment and granting to the Treasurer for the purpose of collecting the taxes, assessments and charges on such roll, all the statutory powers and immunities possessed by township treasurers for the collection of taxes. The roll shall be delivered to the Treasurer for collection within five (5) working days following the first (1st) regular Council meeting in June.
State law reference(s)--Collection of taxes, MCL 211.44 et seq., MSA 7.87 et seq.
Section 9.14. Tax lien on property
On July first (1st), the taxes thus assessed shall become a debt due to the City from the persons to whom they are assessed, and the amounts assessed on any interest in real property shall become a lien upon such real property, for such amounts and for all interest and charges thereon, and all personal taxes shall become a first lien on all personal property of such persons so assessed. Such lien shall take precedence over all other claims, encumbrances, and liens to the extent provided by state law and shall continue until such taxes, interest, and charges are paid.
Section 9.15. Taxes due and notification of taxes due
City taxes shall be due on July first (1st) of each year. The Treasurer shall not be required to call upon the persons named in the City tax roll, nor to make personal demand for the payment of taxes but shall:
(a) Publish, between June fifteenth (15th) and July first (1st), notice of the time when said taxes will be due for collection and the penalties and fees for late payment of same.
(b) Mail a bill to each person named in said roll, but in cases of multiple ownership of property, only one (1) bill need be mailed.
Failure on the part of the Treasurer to publish said notice or mail such bills shall not invalidate the taxes on said tax roll nor release the person or property assessed from the penalties and fees provided in this charter in case of late payment or nonpayment of the same.
Section 9.16. Collection fees and interest
All taxes, both summer and winter, shall be subject to the collection fees, administration fees, costs, interest and other charges as provided for by state law. Such collection charges shall belong to the City and shall constitute a lien against the property to which the taxes apply to the extent permitted by state law. All summer taxes may be paid on or before September nineteenth (19th) without interest. After September nineteenth (19th) interest shall accrue at the same rate as on winter taxes after February fourteenth (14th). Any interest and other fees paid on summer taxes shall increase in the same manner and after similar periods of time as permitted under state law for winter taxes.
Section 9.17. Failure or refusal to pay personal property tax
If any person, firm, or corporation shall neglect or refuse to pay any Personal Property Tax assessed to them, the Treasurer:
(a) Shall collect the same by seizing the personal property of such person, firm, or corporation to an amount sufficient to pay such tax, fees, and charges for subsequent sale, wherever the same may be found in the state, and from which seizure no property shall be exempt except that which is specifically exempt by state law.
(b) May sell the property seized to an amount sufficient to pay the taxes and all charges in accordance with state law provisions. May if otherwise unable to collect a tax on personal property, sue in accordance with state law, the person, firm or corporation to whom it is assessed.
State law reference(s)--Failure or refusal to pay tax, MCL 211.47, MSA 7.91.
Section 9.18. Delinquent tax roll to county treasurer
All City taxes on real property remaining uncollected on the first (1st) day of March following the date when said roll was received, shall be returned to the County Treasurers in the manner and with like effect as provided by state law for returns by township treasurers of township, school and county taxes. Such returns shall include all the additional assessments, charges and fees hereinbefore provided, which shall be added to the amount assessed in said tax roll against each property or person. The taxes thus returned shall be collected in the same manner as other taxes returned to the County Treasurers are collected, in accordance with state law, and shall be and remain a lien upon the property against which they are assessed until paid. If by change in state law or otherwise, the Treasurers of the Counties of Van Buren and Allegan are no longer charged with the collection of delinquent real property taxes, such delinquent taxes shall be collected in the manner then provided by state law for the collection of delinquent township, school, and county taxes.
State law reference(s)--Return of delinquent taxes, MCL 211.55 et seq., MSA 7.99 et seq.
Section 9.19. State, county, and school taxes
For the purpose of assessing and collecting taxes for state, county, and school purposes, the City shall be considered the same as a township, and all provisions of state law relative to the collection of and accounting for such taxes shall apply. For these purposes the Treasurer shall perform the same duties and have the same powers as township treasurers under state law.
State law reference(s)--Mandatory that Charter provide for levy, collection and return of state, county and school taxes, MCL 117.3(i), MSA 5.2073(i).