The Ypsilanti daily press. (Ypsilanti, Mich.) 1928-1962, 1946-02-05

its members shall Immediately en-
dorse thereon and sign a statement
to the effect that the same is the
assessment roll OF the City for the
year In which It has been prepared.
The omission OF such endorsement
shall not affect the validity OF such
roll. Upon the completion OF said
roll and from and after midnight
following the last day OF the meet
Ing OF the Board OF Review. the
same shall be the assessment roll
OF the City for county. school, and
city taxes and for any other taxes
on real and personal property that
may be authorized by law, and shall
be conclusively presumed by all
courts and tribunals TO be valid and
shall not be set aside except In &C
cordance with procedures and for
causes set forth In the general laws
OF the State.
CLERK TO CERTIFY TAX
LEVY:
Section 1l12. Within ten (l0)
days after the Council has adopted
the budget for the ensuing year. the
Clerk shall certify to the Assessor
the total budget which the Council
determines shall be raised by gem
eral tax; all amounts of special
assessments which the Council re-
quires to be assessed or reassessed
upon any property or against any
person; and all other amounts
which the Council may determine
shall be charged. assessed, or re-
assessed against any person or prop
erty.
CITY TAX ROLL:
Section lib. After the Board
OF Review has adjourned, the As
SCISSOR shall prepare a copy of the
assessment roll, to be known as the
city Tax Roll" and upon receiving
the certification OF the several
amounts to be raised, as provided
in the preceding section, the As
SCISSOR shall proceed forthwith to
spread upon said tax roll the sew
eral amounts determined by the
Council to be charged, assessed. or
reassessed against persons or prop
erty; and shall also proceed to
spread the amounts OF the general
city tax according to and in proper.
tion to the several valuations set
forth in said assessment roll. For
the purpose OF avoiding fractions
in computation on any tax roll, the
Assessor may add to the amount
OF the severa. taxes to be raised not
more than one Q9o) per cent. Any
excess created thereby on any tar
roll shall belong to the City.
TAX ROLL CERTIFIED FOR
COLLECTIONS:
Section lila. After extending
the taxes aforesaid. and not later
than the first day Of July In each
year. the Assessor shall certify
said tax roll and the Clerk shall
annex his warrant thereto. direct
ing and requiring the Treasurer to
collect from the several persons
named in said roll the several sums
mentioned therein opposite their
respective names as a tax or as
sessment, and granting to him. for
the purpose OF collecting the taxes.
assessments, and charges on such
roll, all the powers and immunities
possessed by township treasurers
for the collection OF taxes under
the general laws OF the State.
TAXES LIEN ON PROPERTY
Section Ills. The city taxes
thus assessed shall. on the first day
OF July OF the year levied. become .
lien upon such property, and the
lien for such amounts and for all
interest and other charges thereon
shall continue until payment there
Of. All personal taxes shall be .
first lien, prior. superior, and para
mount, upon all personal property
OF the persons so assessed, from
and after the first day OF July OF
the year levied, and shall so remain
until paid, which said tax liens shall
take precedence over all other
claims, membranes and liens up
on said personal property whatso-
ever, whether created by chattel
mortgage, execution, levy. judg-
ment, or otherwise, and whether
arising before or after the assess
ment OF said personal taxes; and no
transfer OF personal property as
sessed for taxes thereon shall oper-
ate to diyest or destroy such lien.
except where such personal prop
erty Is actually sold in the regular
course OF retail trade.
TAXES DUE:
Section Ills. City taxes shan be
due on the first day OF July OF the
year when levied.
NOTIFICATION OF TAXES DUE:
Section 11.17. The Treasurer
shall not be required to call upon
the persons named in the City tar
roll, nor TO make personal demand
for the payment OF taxes, but he
shall give notice to the taxpayers OF
the City, at least ten (1O) days
prior to the first day Of July In
each year. Of the time when said
taxes will be due for collection, by
publication at least once In the
manner provided in Section $40 OF
this Charter; and as soon as prac-
ticable after receipt OF the tax roll
he shall forward a statement OF
taxes due by first-class mail ad-
dressed to the several owners OF
the property upon which taxes are
assessed, according to the names
Of such owners and their addresses
as indicated on the tax roll, which
notice shall be deemed sufficient
for the payment OF all :axes on said
/ -. Ill L-.gi,ra an tho mart of the