The Belding banner-news. (Belding, Mich.) 1918-1973, 1920-09-08

uootu 8uou EXPIRE one April ~ l4<<
one April 1. 1923 and one April l,
1924: Vacancies on said board may
be nlled by the city council at any
Organization and Procedure Of
| Section 81. The board of review
shall meet on the last Monday of
April of each year and continue in
session until the assessment roll shall
have been revised, corrected and APP
proved but not later than the Satur-
day following the first Monday in
May In each year. 1t shall, except
as herein otherwise provided have
and exercise the powers and duties
Of boards of review in townships and
with like effect. 1t shall elect its
chairman and the city clerk shall
act as secretary. 1t shall be the
duty of such secretary to keep per-
manent records of all proceedings,
entering therein all resolutions and
decisions of the board.
Notice of meeting.
Section 88. The city clerk shall
give notice to the public of the time
and place of meeting of the board Of
review, by publication in at least one
newspaper published and circulating
or circulating in this city, once each
week for two successive weeks i'm
mediately proceeding such meeting,
and also by posting three notices
for the same length of time.
Powers and duties of the board of
review.
Section &c. The board of review
shall have power and it shall be its
duty to amend and correct any as
sessment or valuation and to place
upon the assessment roll of the city
any taxable property real or person.
al, wrongfully thereon. Any person
considering himself aggrieved by
reason Of any assessment, may COM
plain thereof either verbally or in
writing to said board, and said board
shall review the assessment COM
planned of and may alter and cor
rect the same and may in its discre-
ton, by majority vote of the board,
increase or decrease any assessment.
And upon the completion of such re-
vision by the board of review, the
clerk shall certify the same as being
the assessment roll for the year it
has been passed and approved. If the
board OF review raise any assessment
the property owner shall thereupon
be notified and given an opportunity
to appear before the board.
Validity of tax roll
Section 80. Upon the completion
of said roll in the manner aforesaid,
the same shall be conclusively pre-
sumed by all courts to be valid and
shall not be set aside except for
causes in the general tax law men,
toned.
Collection of city taxes.
Section 81. Upon the completion
of said rolls they shall be delivered
to the city treasurer with warrant
from the city council, authorizing
and directing him to collect the taxes
from the person named therein. Said
taxes shall be due and payable on
the LIST day of June and on all sums
paid before the 10th day of July
thereafter he shall add one per cent
collection fees and on all taxes paid
after the said 10th day of July he
shall add four per cent collection
fees. The city treasurer shall give
notice, by publication. at least three
days prior to the time the taxes be.
come due, that the same are due and
payable at his Office. provided that
failure to give such notice shall rot
invalidate the tax nor excuse the
non payment thereof within the time
Treasurer's Statement.
Section 90. On or before the Sec
ond Monday of October of each year,
the city treasurer shall file with the
city council, certified statement of
the condition of each tax roll in his
Office upon which any taxes are due
and unpaid, showing the name Of the
persons delinquent and the amount
Of each delinquency.
Re-assessing delinquent taxes.
Section SO. The council shall dir
ect the city assessor to re-assess all
such delinquent taxes, so returned,
with a penalty of four cents 500
on each dollar of the sum total Of
taxes assessed to each particular de-
scription of land Or other property |
in column provided for that purpose
placing the aggregate sum of un-
paid one mill, sinking fund and gen.
eral city taxes and special assess.
ment taxes in the column headed
delinquent city taxes" and all I'M
paid special district assessments
shall be placed in the column headed
special assessments, and the ag-
gregate sum thereof, including the
tour per cent (41t) penalty tax. shall
De placed in the column headed,
total delinquent city taxes.
City treasurer to present rolls to
BOARD of supervisors.
Section "a. The city treasurer
shall keep the original assessment
rolls in his Office until the meeting
If the board of supervisors of Ionia
county in the month of October and
present such rolls to said board,
which rolls. after equalization by
,aid board, shall be the assessment
oils of the city for all taxation pur-
,6es whatsoever, except levying and
city taxes as herein pro-
yided.
Assessor to apportion all taxes.
Section 95 On and after the first
lay of November, the assessor shall
lpportion and spread upon the tax
oils all state and county taxes, de-
inquent city taxes and such other
axes as are legally required to be
pread mon such rolls