The true northerner. [volume] (Paw Paw, Mich.) 1855-1920, 1874-04-24

SEC. 8. This act shall authorize placing
upon the assessment roll for the year eight
cen hundred and seventy-four lands legally
subject to taxation when omitted from the
assessment roll for the years eighteen hun
dred and seventy-two and eighteen hundred
and seventy-three, and hereafter shall be
limited To the assessment Of lands omitted
from the assessment roll OF either or both of
the the two years next preceding that in which
they are placed upon the roll and at the time
of such omission legally liable to assessment
and taxation.
SEC. G. Lands heretofore or hereafter
placed upon the assessment roll for any year.
but not within the time required by law the taxes
upon which remain unpaid until the expira-
ton of the time herein provided for the assess
ment of such land, shall, for purposes OF TINS
act be construed as omitted therefrom, ana
NAV be placed upon the assessment roll OF
the current year in the same manner as indi-
Gated above, except that in case the value OF
lands 30 placed upon the former assess
ment roll shall have entered into the valuation
of the property Of the town. city, or ward, as
was equalized by the Board OF Supervisors,
and upon which the tax was thereto appor-
toned. then the amount Of taxes against such
land shall not be deducted from the aggregate
amount of taxation to be levied upon the
town, city, or ward within which they are SIT
uated, as provided in section three OF TINS act:
SEC. 7. Whenever the Auditor General shall
have rejected any tax in the first instance, or
have charged the same to the county to which
it shall have been credited on account Of any
inaccurate or imperfect description OF land
upon which such tax was laid. or for any other
reason, the Board of Supervisors OF the coun-
ty shall, il such tax was rejected or charged
back on account of inaccuracy or imperfectlon
of description of the land on which 1t was
laid, add to the then current assessment roll
of the proper town, city, or ward, correct
description OF such land, and cause to be as
sessed therein the tax, interest, and charges
in arrears, and the same to be collected with
the taxes of the then current year, and In the
same manner.
SEC. s. The taxes, together with all interest
and charges in arrears. upon any land re-
jected or charged back by the Auditor-Gene
| raj for the reason that such land was not sub
| ject to taxation at the time prescribed by law
for the assessment for such taxes, or that the
taxes thereon had been once paid, or that
there had been double assessment thereof,
shall, by the Board of Supervisors, be levied
upon the property at large OF the proper
| township, or otherwise disposed of az may
appear equitable. except that they shall not
be re-assessed upon the same land.
| SEC. 8. The taxes interest and charges in
arrears upon any land rejected or charged
| back for any reason, except as specified in the
| two preceding sections, may be re-assessed
upon the same lands, levied upon the taxable
| property of the proper township, or otherwise
disposed of by the Board Of Supervisors, as
may be equitable.
SEC. 10. The assessments made and taxes
levied under the provisions of this act, shall,
in all matters except as hereinbefore specified.
be subject to the provisions of an act entitled
An act to provide for a uniform assessment
of property, and for the collection and return
thereof, approved April sixth, eighteen hun
dred and slxty-nine, and to the amendments
thereto.
| SEC. IL. This act shall take immediate eff
| feet.
Approved March a. 1874.