Charlevoix county herald., 1911-07-01


penalties or charges, shall be made I'd
the county treasurer.
Sec. 2S. The city treasurer shall give
six days notice by publishing in
newspaper published In said city. for
the six secular days next preceding
July 1st, which notice shall be a suf-
ficient demand for the payment OF all
taxes on said rolls, and that the pay
ment therein specified may be made
to him at any time up to and includ-
ing July 31st without any collection.
fee therefor; provided that an addition
of two per cent shall be made thereto
on the first day of August, and an ad-
ditional charge of one per cent shall
be made on the first day of each
month that the tax remains unpaid
until returned to the county treasurer
by the city treasurer.
Provided, however, that the failure
to give the notice specified in this Sec
ton for the payment of such tax shall
not invalidate the said tax, nor release
the persons assessed from the penalty
herein specified.
Sec. 80. The taxes so assessed shall
be and remain lien upon the lands
upon which they are levied and a
charge against the persons owning the
property, as provided for in the gen.
eral laws of the state.
Sec, 80. The city assessor shall keep
the original assessment rolls in his Of
fee until the meeting of the board Of
supervisors of rCharlsyoix county in
the month of October, and present
such rolls to said board, which rolls,
after equalization by said board, shall
be the assessment rolls of the city for
all taxation purposes whatsoever, ex-
cept the levying of taxes to be col
lected in. the month of July, as herein
provided. q
Sec. 81. On the first day of November,
the city assessor shall apportion and
spread upon the tax rolls all school,
state and county taxes. certified to
him by the board of supervisors, or
otherwise, and such other taxes as are
legally required to be spread on the
rolls. q
Sec. 80. Within thirty days after the
first day of November, the assessor
shall deliver certified copy of the
assessment roll to the city treasurer.
to be fled in his Office, to which roll
shall be annexed a warrant signed by
the city assessor and directed to the
treasurer, and in all other respects as
near as may be as warrants of town.
ship treasurers for the collection of
state, county and township taxes.
Sec. 33. Upon receiving said tax roll
as herein provided, the city treasurer
the city that such rolls have been de-
livered to him, and that the taxes
therein levied can be paid to him at
his office at any time from the tenth
day of December to and including the
tenth day of January next ensuing
without any charge for collection, but
that four per cent collection fee will
be charged and collected upon all tax
es remaining unpaid on said tenth day
of January. Said notice shall be
given by publishing the same six sue
cessive times in daily newspaper
published in said city. But any de-
feet in said notice, or any omission to
comply with the provisions of this Sec
ton shall not invalidate said tax roll
or any measure thereafter to be taken
to enforce collection of the taxes
thereon. e .''', 'f'.''A' -
Sec. "a. The fees and the penalties
for the collection of all taxes pro.
vided for by this charter, or the gen.
eral laws Of the state. shall belong to
the city and shall be paid by said city
treasurer into the city treasury at the
end of each month
Sec. 35. For the collection OF all tax
es remaining unpaid on the general
tax roll on the 31st day of July and
on the 10th day Of January. the city
treasurer shall proceed in the same
manner as township treasurers are re-
quired by law to do for the collection
Of taxes in townships, and shall for
that purpose have all the power and
authority conferred by law upon town.
ship treasurers for such purposes. And
it is hereby made mandatory upon the
city treasurer to exhaust all legal rem.
edies for the collection of unpaid per.
sonal tax before the return thereof.
Sec. SO. The city treasurer shall with.
in ten days after the expiration of the
time limit in his warrant, or in case
of extension of time for collecting
such taxes, within ten days after such
time has expired, pay over to the
treasurer of the hoard of education