Alpena weekly argus. [volume] (Alpena, Mich.) 1871-1893, 1874-04-29

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current year at proper valuation
of such property for assessment for
the year in which said land was
omitted from the assessment roll.
SEC ,. The hoard of supervisors
Of the county in which said town,
city, or ward is situated shall in
the next annual meeting after such
assessment, proceed to levy taxes
upon the same at rate per cent,
not exceeding the rate per cent, of
taxes imposed upon the land in
said town, city, or ward for the
year in which such land was omit
ed from the assessment roll.
SEC. 3. The whole amount of the
taxes levied upon land omitted in
the tax levy of the preceding
year shall be deducted from tho
aggregate amount of taxation to
be levied upon said town, city, or
ward for the current year, before
such tax for the current wear
is levied, and shall be collected or
otherwise disposed of by the same
authority and in the same manner
as are ordinary taxes for the cur
rent year.
SEC. 4. The assessment provided
for in the first section of this act
shall be made within the time, and
III the same manner, and subject to
the same provisions of law as to
assessment and review and other
wise, as is the assessment for the
current year; and the lands placed
upon the assessment roll under the
provisions of such section, shall be
placed upon part of said assess
ment roll s,perate and distinct
from the lands as assessed for the
current year, and Immediately pre-
coded by statement which shall
distinctly set forth the year in
which such land was omitted from
the assessment roll, and for which
it is then placed thereon.
SEC. 5. This act shall authorize
placing upon the assessment roll
for the year eighteen hundred and
seventy-four lands legally subject
to taxation when omitted from the
assessment roll for the years eigh-
teen hundred 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 two years next pre-
ceeding that in which they are
placed upon the roll, and at the
time of such omission legally liable
TO assessment and taxation.
Sec. 6. 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 un-
paid until the expiration of the time
herein provided for the assessment of
such land, shall, for purposes Of this act,
be construed as omitted thercfrom, and
may be placed upon the assessment roll
of the current year i'm the same manner
as indicated above, except that in case
the value of lands so placed upon the
former assessment roll shall have enter
ed 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 apportioncd,
then the amount of taxes against such
land shall not be deducted from the ag-
gregate amount of taxation to be levied
upon the town, city or ward, within
which they are situated, as provided in
section three of this act.
Sec. z. Whenever the auditor general
shall have rejected any tax in the first in
stance or have charged the same to the
county to which it shall have been cred
tied on account of an inaccurate or i'm
perfect description of land upon which
such tax was laid, or for any other rea-
son, the board of supervisors Of the coun-
~ SHALL If such tax was rejected or
charged back on account Of inaccuracy
or imperfection of description of the land
on which IL 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 assessed
thereon 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. 3. The taxes, together with all
interest and arrears, upon any land re-
jectcd or charged back by the auditor
general for the reason that such land was
not subject to taxation at the time pre-
scribed by law for the assessment for
such taxes, or that the taxes thereon haI
been once paid, or that there had been
double assessment thereof, shall, by the.
board of supervisors, be levied upon the
at large of the proper town.
ship, or otherwise disposed Of as may ap-
pear 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 fog any reason, except as
specified in the two preceding sections,
may be re-asSessed upon the same lands,
levied upon the taxable property of tie
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
lct, shall, in all matters except as here
nbefore specified, be subject to the pro.
visions of an act entitled IAN act TO pro-
vide for uniform assessment of proper
", and for the collection and return
hereof" approved April sixth, eighteen
hundred and sixty-nine, and to the amend
nents thereto.
Sec. IL. This act shall take mmedi-
ate effect.
Approved March "a, 1874.
No. z.
AN ACT to amend section three thous-
md nine hundred and eighty-seven of the
compiled laws of eighteen hundred and
'eventy-one, relative to the sale of swamp
md primary school lands in the mineral
range of the UpDer Peninsula heretofore