Charlevoix county herald., 1911-07-01

Sec. 81. At any time or place ap-
pointed for the purpose as aforesaid.
the commission and assessor shall
meet and there, or at some adjourned
meeting, review the assessment roll
and shall hear any objection to any
assessment which may be made by
any person deeming himself aggrieved
thereby, and the commission may cor
rect said roll as to any assessment, or
description of premises. appearing
therein, and may confirm it as report
ed, or as corrected; or they may refer
the assessment back to the assessor
for revision; or annul it and direct a
new assessment, in which case the
same proceedings shall be held as in
respect to the previous assessment.
When a SPECIAL assessment shall be
confirmed, the city clerk shall make
an endorsement upon the roll showing
the date of confirmation.
Sec. ST. When any special assess
ment shall be confirmed by the COM
mission it shall be final and conclu-
sive.
Sec. SO. All special assessments shall,
from the date of f.. the confirmation
thereof, constitute a lien upon the re-
spective lots or parcels of land as
sessed, and shall be a charge against
the respective owners Of the several
parcels so assessed until paid
Sec. 54. Upon the confirmation of any
special assessment, the amount there
of may be divided into not more than
Ave installments, one of which shall
be collected each year, at such times
as the commission shall determine.
with annual interest at rate not ex-
ceeding six per cent per annum, but
the whole assessment after conflrma-
ton may be paid to the city treasurer
at any time in full, with the proper
tionate interest thereon.
Sec. 55 All special assessments, ex-
cept such installments thereof as the
commission shall make payable at a
future time, as provided in the preced-
ing section, shall be due and payable
upon confirmation.
See. Sc. II any special assessment
shall be divided into instaiiments, a
special assessment roll shall be made
for each installment as the same shall
become due, with the accrued interest
upon all unpaid installments included
and assessed therein. Such special
rolls may be made and confirmed with
out notice to the persons assessed.
Sec. 81. In all cases of special assess
ments, of any kind against any prop
erty where any such assessments have
failed to be valid in whole or in part,
the commission shall be and they are
hereby authorized to cause to be re-
assessed such special taxes or assess
ments, and to enforce their collection;
and it is further provided that when
vertence, the amount assessed shall
not be sufficient to pay the costs OF
such improvements made and enjoin-
ed on the property, or on the owners
of property in the local assessment
district where the same are made, that
it shall be lawful, and the commission
are hereby directed and authorized to
cause to be made a reassessment upon
all the property in said local assess
ment district to pay for such improve
ments, and to continue requiring such
reassessments until a valid asd suffi-
cient assessment shall have been
made.
Sec. So. No judgment or decree, nor
any act of the commission vacating
a special assessment shall destroy or
impair the lien of the city upon the
premises assessed, for such amount Of
the assessment as may be equitably
charged against the same, or, as by a
regular mode of proceeding might
have been lawfully assessed thereon.
Sec So. Whenever any special assess
ment shall be confirmed and be pay
able the commission may direct the
city clerk to report to the assessor
description of such lots and premises
as are contained in said roll, with the
amount of the assessment levied upon
each, and the name of the owner or
occupant against whom the assess
ment was made, and direct said assess
or to levy the several sums so assess
ed as tax upon the several lots and
premises to which they were assessed,
respectively. The assessor shall levy
the sums therein mentioned upon the
respective lots and premises to which
they are specially assessed, and
against the persons chargeable there
with, as tax, in the general tax roll
next thereafter tO he made in a col