The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1898-01-29
Facts of Interest to all Who
Possess Real
Estate.
HOW TAXES ARE ASSESSED,
The Numerous Legal Movements
Necessary to Cinch
Tax Title.

The Detroit Evening News, in be-
half of its readers who are not
familiar with the complicated tax
laws of this state, has received from
what it believes to be thoroughly
reliable source, the following simple
statement of just what the law is
understood to be at present. The
article is worthy of careful preser-
walton for future references:
The discussion precipitated by the
recent tax title decision of the su-
preme court has developed the fact
that very few citizens of Michigan
have any clear understanding of the
workings of the general tax law 1t
is with a view to informing them on
this important subject that the fol-
lowing simple exposition of the pro-
visions of the law and the procedure
Hereunder has been prepared.
All property liable to taxation is
assessed in April of each year, and in
May, after the assessment rolls have
been prepared, the board of review
sits to hear any objections that may
be presented, or for necessary correc-
tion of the rolls In cities the board
OF review meets at such time as is
prescribed in the respective charters.
1t is held that any change in valua-
ton, or any other correction of the
assessment within the power OF the
board to make, cannot be made
thereafter.
At the meeting of the board of
supervisors in October, following
the meeting of the board of review
in May, the state and county taxes
are apportioned to the several town
ships and cities, and at that time
the supervisors may make such al
terations in descriptions as may be
necessary to render them conform
able to the law.
The amounts to be assessed within
each township or city being certified
to the supervisor or assessor by the
board of supervisors, the former com
pletes his roll by apportioning these
amounts upon the property and
valuations appearing upon the rolls
as corrected by the boards of review
and supervisors.
To a copy of this corrected roll, the
assessor affixes his warrant, and, on
or before the first day of December,
delivers this tax roll to the township
or city treasurer or collector, who
proceeds to collect the tax.
Prior to January 10th following,
these taxes may be paid with the
addition of a fee of l per cent for
collection, but after that date the fee
will be per cent. No other charge
is added to the tax if payment is
made before the return to the county
treasurer on March lst.
In all cases where payment is not
made within the life of the collector S
warrant,i it is the duty of the collect
or to enforce collection by seizure
or sale of any of the taxpayer per-
sonal property found within the col
lector's jurisdiction, and from such
seizure and sale no personal proper
ty whatever is exempt If this fact
were better understood by tax col
lectors fewer descriptions would be
returned delinquent.
PAYING DELAYED TAXEs.
On March | or in certain cities at
such time as fixed by their charters,
return is made by the township or
city treasurers to the county treas
urers of all uncollected taxes. From
the county treasurer of his county
the township or city treasurer re-
ceives u warrant authorizing him to
collect any unpaid taxes on personal
property thereafter, but in cases of
real estate the taxes on descriptions
returned are thereafter to be paid TO
! the county treasurer with added IN
terest at the rate OF 8 per cent per
annum from March 1st.