reglab/statecodes huggingface dataset:
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.3 - Tax Revenues; Division Into Funds.

110.3 Tax revenues; division into funds.
Sec. 3.
The revenues raised by general tax upon all the property in the city or by loan to be repaid by a general tax shall be divided into so many of the following general funds as are necessary:
(a) Contingent fund, for the contingent and other expenses of the city for the payment of which from some other fund no provision is made.
(b) Fire department fund, for purchasing grounds, erecting engine houses on the grounds, purchasing engines and other fire apparatus, and other expenses necessary to maintain the fire department of the city.
(c) General street fund, for opening, widening, extending, altering, vacating, grading, paving, curbing, graveling, improving, repairing, and clearing the streets, alleys, and public grounds of the city and for the construction, maintenance, and repair of sidewalks and crosswalks.
(d) General sewer fund, for sewers, drains, ditches, and drainage and for the improvement of watercourses.
(e) Bridge fund, for the construction and maintenance of bridges.
(f) Water fund, for maintaining and extending a system of waterworks, constructing reservoirs and cisterns, and providing other supplies of water.
(g) Public building fund, for providing for public buildings; for the purchase of land for public buildings; and for the erection, preservation, and repair of public buildings that the council is authorized to erect and maintain and that are not otherwise provided for in this act.
(h) Police fund, for the maintenance of the police of the city and for the arrest of or issuance of citations to persons violating the ordinances of the city and the imposition of sanctions on those persons.
(i) Cemetery fund.
(j) Interest and sinking fund, for the payment of the principal of and interest on the public debt of the city.
(k) Park fund, for the purchase of grounds for public parks and the maintenance and improvement of public parks.
(l) Light fund, for the construction, purchase, and maintenance of lights.
(m) Other funds that the council may constitute.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3291 ;-- CL 1915, 3213 ;-- CL 1929, 2137 ;-- CL 1948, 110.3 ;-- Am. 1994, Act 19, Eff. May 1, 1994
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.4 - Tax Money; Special Funds.

110.4 Tax money; special funds.
Sec. 4.
Revenues and moneys raised by taxation in special districts of the city shall be divided into the following special funds:
First, A street district fund, for each street district,—for defraying the expenses of grading, improving, repairing and working upon the streets therein, and for the payment of all street expenses, which the council shall charge upon the street district;
Second, A district sewer fund, for each main sewer district,—for the payment of the costs and expenses of sewers and drainage in, and chargeable to the main sewer district, when the city shall be divided into such districts;
Third, Special assessment funds; any money raised by special assessment levied in any special assessment district or special sewer district to defray the expenses of any work, paving, improvement, repairs, or drainage therein, shall constitute a special fund for the purpose for which it was raised.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3292 ;-- CL 1915, 3214 ;-- CL 1929, 2138 ;-- CL 1948, 110.4
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.5 - Taxes for General Fund; Limitation on Council.

110.5 Taxes for general fund; limitation on council.
Sec. 5.
The aggregate amount which the council may raise by general tax upon the taxable real and personal property in the city for the purpose of defraying the general expenses and liabilities of the corporation, and for all purposes for which the several general funds mentioned in section 3 of this chapter are constituted (exclusive of taxes for schools and school house purposes) shall not, except as herein otherwise provided, exceed in 1 year 1 1/2%.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3293 ;-- CL 1915, 3215 ;-- CL 1929, 2139 ;-- CL 1948, 110.5 ;-- Am. 1957, Act 80, Eff. Sept. 27, 1957
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.6 - Tax Raised in Street District; Purposes, Limitation.

110.6 Tax raised in street district; purposes, limitation.
Sec. 6.
The council may also raise by tax in each street district for defraying the expenses of working upon, improving and repairing and cleaning the streets of the district and for all purposes for which the street district fund above mentioned is constituted, a sum not exceeding in any 1 year 1/4 of 1 per cent on the assessed value of the taxable real and personal property in the district.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3294 ;-- CL 1915, 3216 ;-- CL 1929, 2140 ;-- CL 1948, 110.6
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.7 - Special Assessments; Purposes; Local Improvements, Street and Drain Construction.

110.7 Special assessments; purposes; local improvements, street and drain construction.
Sec. 7.
In addition to the above amounts, the council may raise by special assessment in sewer districts and special assessment districts, for the purpose of grading, paving, curbing, graveling and otherwise improving the streets and for constructing sewers and drains and making other local improvements chargeable upon the lands and property in the district according to frontage or benefits and for all other purposes for which the main sewer funds and special assessment funds are constituted, such sums as they shall deem necessary.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3295 ;-- CL 1915, 3217 ;-- CL 1929, 2141 ;-- CL 1948, 110.7 ;-- Am. 1969, Act 89, Imd. Eff. July 24, 1969
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.8 - Private Sewer Tax.

110.8 Private sewer tax.
Sec. 8.
A tax or assessment of not more than 2 dollars per year may be levied upon each lot or premises drained by a private sewer or drain leading into any public drain or sewer.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3296 ;-- CL 1915, 3218 ;-- CL 1929, 2142 ;-- CL 1948, 110.8
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.9 - Annual Tax Levy; Purpose; Credit for Surplus Moneys.

110.9 Annual tax levy; purpose; credit for surplus moneys.
Sec. 9.
The council shall also raise annually by taxation, an amount such that the estimated collections therefrom are sufficient to promptly pay when due the interest, that portion of the principal and all required sinking fund deposits on all outstanding bonds or other evidences of indebtedness, or assessments or contract obligations in anticipation of which bonds are issued, falling due prior to the time of the following year's tax collections which tax shall be without limitation as to rate or amount and in addition to any other tax the city may be authorized to levy but shall not be in excess of the rate or amount necessary to pay the principal and interest or assessments or contract obligations. If at the time of making any annual tax levy surplus moneys are on hand for the payment of principal or interest and provision has not been made for the disposition thereof, then credit therefor may be taken upon such tax levy for principal or interest as the case may be.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3297 ;-- CL 1915, 3219 ;-- CL 1929, 2143 ;-- CL 1948, 110.9 ;-- Am. 1974, Act 345, Imd. Eff. Dec. 21, 1974
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.10 - Expense Estimates of Council; Time, Contents.

110.10 Expense estimates of council; time, contents.
Sec. 10.
It shall be the duty of the council to cause estimates to be made in the month of September, or in the month of May in each year, where the council has decided to have the taxes levied and collected in 2 installments as authorized in section 2 of chapter 30 of this act, of all the expenditures which will be required to be made from the several general funds of the city during the next fiscal year, for the payment of interest and debts to fall due, or for lands to be acquired, buildings to be erected or repaired, bridges to be built and for the paving of streets, the construction of sewers, making improvements, and for the support of the police and fire departments, and for defraying the current expenses of the year, and for every other purpose for which any money will be required to be paid from any of the several general funds during such fiscal year; and also, to estimate the amounts that will be required to be expended from street district funds during said next fiscal year, in working upon, improving and repairing the streets in the several street districts of the city.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3298 ;-- CL 1915, 3220 ;-- CL 1929, 2144 ;-- CL 1948, 110.10
Compiler's Notes:
For provisions of section 2 of chapter 30, referred to in this section, see MCL 110.2.
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.11 - Expense Estimate of Council; Deficiencies; Installment Levies.

110.11 Expense estimate of council; deficiencies; installment levies.
Sec. 11.
The council shall also in the same month determine upon the amount required to be raised in the next general tax levy to meet any deficiencies for the current year; also the amount or part of any special assessments which they required to be levied or reassessed in the next general tax rolls of the city, or upon the next city tax rolls of the city where the council have decided to have the taxes levied and collected in 2 installments as authorized in section 2 of chapter 30 of this act, upon lands in any main sewer, or special assessment district, or upon any parcel of land, or against any particular person as a special assessment.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3299 ;-- CL 1915, 3221 ;-- CL 1929, 2145 ;-- CL 1948, 110.11
Compiler's Notes:
For provisions of section 2 of chapter 30, referred to in this section, see MCL 110.2.
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.12 - Annual Appropriation Bill; Purpose; Contents.

110.12 Annual appropriation bill; purpose; contents.
Sec. 12.
The council shall also in the said month of September, or in said month of May where the council has decided to have the taxes levied and paid in 2 installments as authorized in section 2 of chapter 30, pass an ordinance, to be termed the annual appropriation bill, in which they shall make provision for, and appropriate the several amounts required to defray the expenditures and liabilities of the corporation for the next fiscal year payable from the several general funds, and from the street district funds as estimated and determined upon, as provided in section 10 of this chapter, and order the same, or so much of such amounts as may be necessary, to be raised by tax with the next general tax levy, or with the city or July tax levy where the council has decided to have the taxes levied and collected in 2 installments, or by loans, or both, and to be paid into the several general funds and street district funds of the city; but the whole amount so ordered to be raised by tax or loan, or by both, shall not, except as herein otherwise provided, exceed the amount which the city is authorized by sections 5, 6 and 9 of this chapter, to raise by general tax during the year. The council shall specify in such ordinance the objects and purposes for which such appropriations are made, and the amount appropriated for each object or purpose, and to each of the general funds and street district funds. The council shall also designate in the appropriation bill the sums, if any, required to be levied to meet any deficiency for the current year, and the amount or part of any special assessment, or other sum which they require to be levied or re-assessed as mentioned in section 11 of this chapter, and the disposition to be made of such moneys, and shall also designate in said bill any local improvements which they may deem advisable to make during the next fiscal year to be paid for in whole or in part by special assessments, and the estimated cost thereof.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3300 ;-- CL 1915, 3222 ;-- CL 1929, 2146 ;-- CL 1948, 110.12
Compiler's Notes:
For provisions of section 2 of chapter 30, referred to in this section, see MCL 110.2.
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.13 - Taxes Certified to Board of Supervisors and Ward Supervisors; Manner.

110.13 Taxes certified to board of supervisors and ward supervisors; manner.
Sec. 13.
All sums ordered in the annual appropriation bill, in any year to be raised for the several general funds (except in cases where the council have decided to have the taxes levied and collected in 2 installments, in which case such sums shall, by the board of review and equalization provided in section 5 of chapter 30, be apportioned on or before the fifteenth day of May, among the several wards of the city according to their assessed valuation) and all amounts reported to the council by the board of education to be raised for schools, library and schoolhouse purposes, as provided in chapter 32 of this act, shall be certified to the clerk of the board of supervisors of the county on or before the first Monday of October. All sums ordered in said bill to be levied or [re-assessed] assessed in street or sewer districts or as special assessments, and in case there is to be a July tax roll for the collection of city taxes, all sums ordered in the annual appropriation bill apportioned as aforesaid, shall, forthwith, be certified by the city clerk to the supervisors of the respective wards as provided in chapter 24, and all such sums shall be levied and collected on such July or city tax roll. If, however, there be no July or city tax or if any part of the taxes assessed and levied on the July roll are not paid, such sums shall be levied and collected with the state and county taxes next thereafter to be levied within such city.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3301 ;-- CL 1915, 3223 ;-- CL 1929, 2147 ;-- CL 1948, 110.13
Compiler's Notes:
For provisions of section 5 of chapter 30, referred to in this section, see MCL 110.5. Chapters 32 and 24, also referred to in this section, were repealed by Act 256 of 1964 and Act 345 of 1974, respectively.
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.14 - Annual Appropriation Bill; Raising of Moneys After Passage Prohibited.

110.14 Annual appropriation bill; raising of moneys after passage prohibited.
Sec. 14.
After the passage of the annual appropriation bill, no further sums shall be used, raised or appropriated; nor shall any further liability be incurred for any purpose, to be paid from any general fund or street district fund, during the fiscal year for which the appropriation was made, unless the proposition to make the appropriation shall be sanctioned by a 2/3 vote of the electors voting upon the proposition at the next annual city election or at any special election called for that purpose. But this section shall not prohibit the council from making any necessary repairs or expenditure at a cost not to exceed 5,000 dollars, the necessity for which is caused by casualty or accident, happening after making the annual appropriation for the year or such necessity arising from an existing, evident and impending danger, and from borrowing the money therefor.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3302 ;-- Am. 1899, Act 136, Imd. Eff. June 21, 1899 ;-- CL 1915, 3224 ;-- CL 1929, 2148 ;-- CL 1948, 110.14
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.15 - Improvements Prohibited Unless Appropriation Made; Expenditures Only From Appropriations.

110.15 Improvements prohibited unless appropriation made; expenditures only from appropriations.
Sec. 15.
No improvement, work, repairs or expense, to be paid for out of any general fund, or street district fund, excepting as herein otherwise provided, shall be ordered, commenced or contracted for, or incurred in any fiscal year, unless in pursuance of an appropriation specially made therefor, in the last preceding annual appropriation bill, nor shall any expenditure be made, or liability be incurred, in any such year, for any such work, improvement, repairs, or for any purpose, exceeding the appropriation so made therefor; nor shall any expenditure be made, or money be paid out of any general, or street district fund, for any purpose, unless appropriated for that purpose in said bill.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3303 ;-- CL 1915, 3225 ;-- CL 1929, 2149 ;-- CL 1948, 110.15
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.16 - Improvements Financed by Special Assessments.

110.16 Improvements financed by special assessments.
Sec. 16.
Sections 14 and 15 of this chapter do not apply to appropriations, contracts, incurring of liabilities, expenditures and work in connection with any improvements financed by special assessments.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3304 ;-- Am. 1899, Act 136, Imd. Eff. June 21, 1899 ;-- CL 1915, 3226 ;-- CL 1929, 2150 ;-- CL 1948, 110.16 ;-- Am. 1969, Act 89, Imd. Eff. July 24, 1969
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.17 - Improvement Before Tax Levy Prohibited.

110.17 Improvement before tax levy prohibited.
Sec. 17.
No public work, improvement or expenditure shall be commenced, nor any contract therefor be let or made, except as herein otherwise provided, until a tax or assessment shall have been levied to pay the cost and expense thereof, and no such work or improvement shall be paid for, or contracted to be paid for, except from the proceeds of the tax or assessment thus levied, or from the proceeds of bonds issued in anticipation of the collection of said tax.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3305 ;-- CL 1915, 3227 ;-- CL 1929, 2151 ;-- CL 1948, 110.17
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.18 - Taxes and Loans for Capital Improvements; Bonds; Limitation.

110.18 Taxes and loans for capital improvements; bonds; limitation.
Sec. 18.
Instead of levying a tax for the whole amount authorized by this act to be raised in that manner in any year, for the purpose of the capital improvements, the council may, in its discretion, raise a part thereof by tax and a part thereof by loan and issue bonds of the city therefor: Provided, That the aggregate amount of taxes and loans so raised and made, shall not exceed the amount for which a tax might be levied for the same year.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3306 ;-- CL 1915, 3228 ;-- CL 1929, 2152 ;-- CL 1948, 110.18 ;-- Am. 1974, Act 345, Imd. Eff. Dec. 21, 1974
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.19 - Loan in Anticipation of Receipts From Special Assessments; Purpose; Limitation; Bonds.

110.19 Loan in anticipation of receipts from special assessments; purpose; limitation; bonds.
Sec. 19.
The council shall also have authority to raise moneys by loan in anticipation of the receipts from special assessments for the purpose of defraying the costs of the improvement for which the assessment was levied. Such loan shall not exceed the amount of the assessment for the completion of the whole work. The council may issue bonds of the city for such loan, and may, in its discretion, pledge the full faith and credit of the city for their payment. Bonds for 2 or more improvements may be consolidated in a single issue.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3307 ;-- CL 1915, 3229 ;-- Am. 1929, Act 53, Eff. Aug. 28, 1929 ;-- CL 1929, 2153 ;-- CL 1948, 110.19 ;-- Am. 1974, Act 345, Imd. Eff. Dec. 21, 1974
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.21 - Bonds; Approval of Electors Required; Exceptions.

110.21 Bonds; approval of electors required; exceptions.
Sec. 21.
Bonds shall not be issued, except special assessment bonds, bonds for the portion of the cost of local improvements to be paid by the city at large, not to exceed 40% of the cost of the improvements, bonds for capital improvements in the annual budget as provided in section 18 of this chapter, emergency bonds, and bonds which the council is authorized by specific statute to issue without vote of the electors, unless approved by a majority of the electors voting thereon at any regular or special city election. The election shall be conducted in accordance with the general laws governing the conduct of elections.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3309 ;-- CL 1915, 3231 ;-- CL 1929, 2155 ;-- CL 1948, 110.21 ;-- Am. 1974, Act 345, Imd. Eff. Dec. 21, 1974
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.22 - Accounting Rules; Moneys Received.

110.22 Accounting rules; moneys received.
Sec. 22.
All moneys and taxes raised, loaned or appropriated for the purposes of any particular fund, shall be paid in and credited to such fund, and shall be applied to the purposes for which such moneys were raised and received, and to none other; nor shall the moneys belonging to 1 fund be transferred to any other fund, or be applied to any purpose for which such other fund is constituted, except when there shall be a surplus in any general fund at the close of any fiscal year. In such case the surplus may be transferred to the sinking fund, should there be a deficiency in that fund, otherwise the council may apply such surplus as they shall deem proper. Moneys not received or appropriated for any particular fund shall be credited to the contingent fund: Provided, That moneys raised or collected in any fund for operating expense, extension or construction of any municipally owned public utility, in excess of the expenditure requirements of that utility in any year, shall not be transferred to any other fund at the close of the fiscal year, except for the payment of bonds or obligations incurred on account of that utility, or to provide for replacements or extensions of that utility.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3310 ;-- CL 1915, 3234 ;-- Am. 1917, Act 168, Eff. Aug. 10, 1917 ;-- CL 1929, 2156 ;-- CL 1948, 110.22
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.23 - Moneys; Procedure for Disbursement.

110.23 Moneys; procedure for disbursement.
Sec. 23.
No money shall be drawn from the treasury, except in pursuance of the authority and appropriation of the council and upon the warrant of the clerk. Such warrant shall specify the fund from which it is payable, and shall be paid from no other fund.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3311 ;-- CL 1915, 3235 ;-- CL 1929, 2157 ;-- CL 1948, 110.23
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.24 - Moneys; Drawing Upon Exhausted Funds; Warrants on Such Funds Declared Void.

110.24 Moneys; drawing upon exhausted funds; warrants on such funds declared void.
Sec. 24.
No warrant shall be drawn upon the treasury, after the fund from which it should be paid has been exhausted; nor when the liabilities outstanding, and previously incurred and payable from such fund, are sufficient to exhaust it. Any warrant, draft or contract, payable by the provisions of this act from any particular fund, excepting bonds given for loans herein authorized and issued or made after such fund has been exhausted by previous payments or by previous liabilities payable from such fund, shall be void as against the city.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3312 ;-- CL 1915, 3236 ;-- CL 1929, 2158 ;-- CL 1948, 110.24
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.25 - Loans; Limitation; Bonds.

110.25 Loans; limitation; bonds.
Sec. 25.
Loans shall not be made by the council, or by its authority, in any year exceeding the amounts prescribed in this act. For any loans lawfully made, the bonds of the city may be issued, subject to the provisions of the revised municipal finance act, 2001 PA 34, MCL 141.2101 to 141.2821, the bonds shall be executed in a manner as the council directs. Bonds previously issued or indebtedness previously incurred by any city are hereby validated.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3313 ;-- CL 1915, 3237 ;-- CL 1929, 2159 ;-- CL 1948, 110.25 ;-- Am. 1974, Act 345, Imd. Eff. Dec. 21, 1974 ;-- Am. 2002, Act 231, Imd. Eff. Apr. 29, 2002
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.26 - Annual Accounts Audit by Council; Statement, Contents.

110.26 Annual accounts audit by council; statement, contents.
Sec. 26.
Immediately upon the close of the fiscal year the council shall audit and settle the accounts of the city treasurer and other officers of the city, and the accounts also, as far as practicable, of all persons having claims against the city, or accounts with it not previously audited; and shall make out a statement in detail of the receipts and expenditures of the corporation during the preceding year, which statement shall distinctly show the amount of all taxes raised during the preceding year for all purposes, and the amount raised for each fund; the amount levied by special assessments and the amount collected on each; and the amount of money borrowed, and upon what time and terms, and for what purpose; also the items and amounts received from all other sources during the year, and the objects thereof, classifying the expenditures for each purpose separately. Said statement shall also show the amount and items of all indebtedness outstanding against the city, and to whom payable, and with what rate of interest; the amount of salary or compensation paid or payable to each officer of the city for the year, and such other information as shall be necessary to a full understanding of all the financial concerns of the city.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3314 ;-- CL 1915, 3238 ;-- CL 1929, 2160 ;-- CL 1948, 110.26
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.27 - Statement of Receipts; Filing, Publication.

110.27 Statement of receipts; filing, publication.
Sec. 27.
Said statement, signed by the mayor and clerk, shall be filed in the office of the city clerk, and a copy thereof published in 1 of the newspapers of the city.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3315 ;-- CL 1915, 3239 ;-- CL 1929, 2161 ;-- CL 1948, 110.27
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.28 - Misappropriation of Moneys; Penalty.

110.28 Misappropriation of moneys; penalty.
Sec. 28.
If any officer of the corporation shall, directly or indirectly, appropriate or convert any of the moneys, securities, evidences of value, or any property whatsoever, belonging to the corporation or any board thereof, to his own use, or shall directly or indirectly and knowingly, appropriate or convert the same to any other purpose than that for which such moneys, securities, evidences of value or property may have been appropriated, raised or received, or to any purpose not authorized by law, he shall be deemed guilty of willful and corrupt malfeasance in office, and may be prosecuted, tried and convicted therefor, and, on conviction, may be punished by fine not exceeding 1,000 dollars, or by imprisonment in the state prison for a period not exceeding 3 years, or both, in the discretion of the court.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3316 ;-- CL 1915, 3240 ;-- CL 1929, 2162 ;-- CL 1948, 110.28
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXX - Chapter XXX Finance and Taxation. (110.1...110.29) › Section 110.29 - Repealed. 1974, Act 345, Imd. Eff. Dec. 21, 1974.

110.29 Repealed. 1974, Act 345, Imd. Eff. Dec. 21, 1974.
Compiler's Notes:
The repealed section pertained to bonds.
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.2 - Personal Property; Assessment; Tax Exemption.

111.2 Personal property; assessment; tax exemption.
Sec. 2.
If any person residing in the city a part of the time during the year shall, in the opinion of any supervisor, unjustly or falsely claim exemption from taxation therein on the ground that he or she has a residence, and is taxed or liable to taxation elsewhere than in said city, the supervisor shall, notwithstanding, assess such person for such amount of personal property as in his opinion shall be just, and such assessment shall be conclusive as to the liability of such person to be assessed and to pay the tax levied in pursuance thereof, unless such person shall present to the treasurer, or officer requiring payment of such tax, a receipt duly signed and authenticated by the affidavit of some other collector of taxes, and also by the affidavit of the person charged with the tax, showing that such person has paid a tax upon all of the same property for the same year to such other collector or receiver of taxes.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3319 ;-- CL 1915, 3243 ;-- CL 1929, 2165 ;-- CL 1948, 111.2
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.3 - Personal Property; Assessment; Situs.

111.3 Personal property; assessment; situs.
Sec. 3.
All personal property found in any ward may be assessed therein, whether the owner thereof resides in such ward or elsewhere. If there shall be any doubt as to the ward in which any person shall be assessed for personal property belonging to such person, the board of review hereinafter mentioned may direct as to the ward in which the assessment shall be made, and any assessment so made shall be conclusive as to the liability of such person to be assessed in such ward for said property.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3320 ;-- CL 1915, 3244 ;-- CL 1929, 2166 ;-- CL 1948, 111.3
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.4 - Property Assessment; Equalization.

111.4 Property assessment; equalization.
Sec. 4.
For the purpose of assessing all property equally in the whole city, the supervisors of the several wards shall meet and confer together from time to time, while making their assessments, and equalize their valuations in such manner as may be just.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3321 ;-- CL 1915, 3245 ;-- CL 1929, 2167 ;-- CL 1948, 111.4
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.5 - Board of Review; Members, Duties, Compensation; Equalization by County Supervisors; Apportionment.

111.5 Board of review; members, duties, compensation; equalization by county supervisors; apportionment.
Sec. 5.
The supervisors of the several wards, the city assessor in cities providing for such officer, the mayor and the city attorney, shall constitute a board of equalization and review of the general assessment rolls of the several wards of said city, a majority of whom shall constitute a quorum for the transaction of business, but a less number may adjourn from day to day. They shall have power, and it shall be their duty, to examine said assessment rolls, and they shall have authority to and shall correct any errors or deficiencies found therein, either as to the names, valuations or descriptions; and of their own motion, or on cause shown, may reduce or increase the valuation of any property found on said rolls, and shall add thereto any taxable property in said city that may have been omitted, and shall value the same; and to strike from said rolls any property wrongfully thereon, and generally to perfect said rolls in any respect by said board deemed necessary and proper, for which services such members of said board shall receive 2 dollars per day while actually employed. If on examination they shall deem the valuation of the several wards to be relatively unequal, they shall equalize the same by adding to or deducting from the total valuation of the taxable property in any ward such an amount as, in their judgment, will produce relatively an equal and uniform valuation of the real estate in the city; and the amount added to or deducted from the total valuation in any such ward shall be so stated in the certificate attached to the assessment roll of such ward; and all taxes for state, county, school, general city and sewer purposes shall be apportioned according to said equalization, in the manner hereinbefore provided, and said equalization shall not be changed with regard to the relative valuation of the several wards of said city, and the board of supervisors of the county in which such city is located shall equalize such city as a unit the same as a township is equalized, and any amount added to or deducted from the total valuation of such city as a unit, shall be apportioned by the clerk of the board of supervisors among the several wards, according to the equalized valuation of the real property in each ward as fixed by the board of review.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3322 ;-- Am. 1899, Act 136, Imd. Eff. June 21, 1899 ;-- CL 1915, 3246 ;-- CL 1929, 2168 ;-- CL 1948, 111.5
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.7 - Assessment Roll; Certified Copy Delivered by Supervisor to City Clerk.

111.7 Assessment roll; certified copy delivered by supervisor to city clerk.
Sec. 7.
Within 60 days after the confirmation, and where the council have decided to have the taxes levied and collected in 2 installments, and the roll is the city or July roll, on or before the first day of June following the confirmation of such rolls, as above provided, each supervisor shall deliver a certified copy of his assessment roll to the city clerk, to be filed in his office for the use of the council.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3324 ;-- CL 1915, 3248 ;-- CL 1929, 2170 ;-- CL 1948, 111.7
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.8 - Certification by City Clerk to County Clerk; Contents.

111.8 Certification by city clerk to county clerk; contents.
Sec. 8.
On or before the first Monday of October in each year, the city clerk shall certify to the county clerk of the county in which the city is located the aggregate amount of all sums which the council require to be raised for the next fiscal year for all city purposes, or where the council have decided to have the taxes paid in 2 installments, all sums for city purposes that have not been paid upon the July rolls, and for schools and library and school-house purposes, by general taxation upon all the taxable property of the whole city.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3325 ;-- CL 1915, 3249 ;-- CL 1929, 2171 ;-- CL 1948, 111.8
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.9 - Apportionment of Amounts by Board of Supervisors; Certification Procedure.

111.9 Apportionment of amounts by board of supervisors; certification procedure.
Sec. 9.
The board of supervisors of the county in which such city is located shall apportion the amounts to be raised as mentioned in the preceding section among the wards of the city, according to the equalized valuation of the property appearing upon the certificate of the several assessment rolls of the city for such year, as finally equalized by the board of supervisors, and the clerk of said board shall certify to the supervisor of each ward for assessment therein, the amount so apportioned to his ward; giving the amount apportioned for school, library and schoolhouse purposes in a separate sum, within 5 days after the board of supervisors of the county shall have completed the equalization of the valuation of the property in the county for the year. Said clerk of the board shall also certify to the city clerk the amounts apportioned to the several wards of the city, as aforesaid.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3326 ;-- CL 1915, 3250 ;-- CL 1929, 2172 ;-- CL 1948, 111.9
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.10 - Certification of Taxes by City Clerk to Ward Supervisors.

111.10 Certification of taxes by city clerk to ward supervisors.
Sec. 10.
On or before the first day of October, or on or before the first Monday of June in each year where the council have decided to have the taxes levied and collected in 2 installments, the city clerk shall certify to the supervisors of each ward for the assessment therein, all amounts which the council require to be assessed or re-assessed in any street district, main or special sewer district, or other special assessment district, or upon any parcel of land, or against any particular person as a special assessment or otherwise within his district, together with a designation of the district, or description of the land or person upon whom or within which the several sums are to be assessed or re-assessed, with such further descriptions and directions as will enable such supervisor to assess the several amounts upon the property and person chargeable therewith.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3327 ;-- CL 1915, 3251 ;-- CL 1929, 2173 ;-- CL 1948, 111.10
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.11 - Ward Supervisors; Duties as to Tax Levy.

111.11 Ward supervisors; duties as to tax levy.
Sec. 11.
Each supervisor, shall, where the taxes are levied and collected on 1 tax roll, at the time of levying state and county taxes in his ward for the year, levy in the same roll upon all the taxable property in the ward, the amounts certified to him by the clerk of the board of supervisors as provided in section 9 of this chapter, to be raised for city, school and library purposes placing the city taxes in 1 column; and the school, library and schoolhouse taxes in another column, and he shall also levy, in the same roll, upon the lands, property, and persons chargeable therewith, all special assessments and sums reported to him by the city clerk, as provided in section 10 of this chapter, or in chapter 30 of this act, for assessment or re-assessment, in street districts, main or special sewer districts, or for other special assessments, placing all such special assessments in separate columns, and shall place the state and county taxes in other columns: Provided, That where the council has decided to have the taxes levied and collected in 2 installments, each supervisor shall, in the month of June in each year, levy in the July roll upon all taxable property in the ward, the amounts certified to him by the city clerk to be raised for city taxes, and special assessments, and he shall, at the time fixed in the general tax law, levy in the December roll, all sums to be raised for school, library and schoolhouse taxes, and all such taxes as were not paid on the fifteenth day of November next following the levy of such city taxes, and special assessments, together with interest thereon, from July first to December first, at 10 per cent per annum, placing said interest in a separate column headed "Penalty," and said penalty shall, thereafter be treated in all respects as an item of taxes. Such item of taxes, and each special assessment shall be entered in a separate column in such rolls, and the total taxes shall be entered in the last column of said roll.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3328 ;-- CL 1915, 3252 ;-- CL 1929, 2174 ;-- CL 1948, 111.11
Compiler's Notes:
For provisions of chapter 30, referred to in this section, see MCL 110.1 et seq.
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.12 - Ward Supervisors; Delivery of Roll to City Clerk; Amounts Charged to Treasurer, Bond; Collection Procedure.

111.12 Ward supervisors; delivery of roll to city clerk; amounts charged to treasurer, bond; collection procedure.
Sec. 12.
Each supervisor [upon] on completing his roll shall certify to the city clerk the amounts of taxes levied in the roll for the state and county purposes, and for city and school taxes, special assessments and other purposes, and the clerk shall charge the said amounts to the city treasurer. The city treasurer shall give bond to the county treasurer in the same manner as township treasurers are required to do; and thereupon, and on or before the first Monday in December, and in case the city have 2 tax rolls, and the roll be the July roll, such roll shall be delivered to the city treasurer on or before the first day of July, each supervisor shall deliver a certified copy of the December tax roll, with the taxes extended therein as aforesaid, to the city treasurer, with his warrant for the collection of the taxes therein, annexed thereto.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3329 ;-- CL 1915, 3253 ;-- CL 1929, 2175 ;-- CL 1948, 111.12
2023 Michigan Compiled Laws › Chapters 81 - 113 - Fourth Class Cities › Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20) › 215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20) › Section 111.13 - Warrant Annexed to Roll; Contents.

111.13 Warrant annexed to roll; contents.
Sec. 13.
The warrant annexed to each roll shall state the several amounts levied therein to be paid into the city and county treasuries respectively; and shall command the city treasurer to collect from the several persons named in the said roll the several sums named in the last column thereof opposite their respective names, and to pay over and to account for all moneys collected and specified in the roll as in the said warrant directed, on the first day of March then next ensuing. If, however, the council have decided to have the taxes levied and collected in 2 installments and the roll be the July roll, the warrant annexed thereto shall command the city treasurer to collect from the several persons named in said roll the several sums named in the last column thereof opposite their respective names, and to pay over and account for all moneys collected and specified in the roll as in said warrant directed, on or before the fifteenth day of September next following. Or, if the roll be the December roll, the warrant annexed thereto shall command the city treasurer to collect, pay over and account as aforesaid, within the time first above limited, as in cases in which the city has but 1 collection of taxes, and the several warrants shall authorize the treasurer, in case any person shall neglect to pay his tax, to levy the same by distress and sale of the goods and chattels of such person.
History:
1895, Act 215, Eff. Aug. 30, 1895 ;-- Am. 1897, Act 239, Imd. Eff. June 2, 1897 ;-- CL 1897, 3330 ;-- CL 1915, 3254 ;-- CL 1929, 2176 ;-- CL 1948, 111.13