Michigan Compiled Laws 215-1895-xxxi Chapter XXXI Assessment And Collection Of Taxes. (111.1...111.20)

• Section 111.1 Tax Assessment And Collection By Supervisors; City Assessor, Duties; Rules.
  The supervisors of every city shall, in each year, make and complete an assessment of all the real and personal property within their respective...
• Section 111.2 Personal Property; Assessment; Tax Exemption.
  If any person residing in the city a part of the time during the year shall, in the opinion of any supervisor, unjustly or...
• Section 111.3 Personal Property; Assessment; Situs.
  All personal property found in any ward may be assessed therein, whether the owner thereof resides in such ward or elsewhere. If there shall...
• Section 111.4 Property Assessment; Equalization.
  For the purpose of assessing all property equally in the whole city, the supervisors of the several wards shall meet and confer together from...
• Section 111.5 Board Of Review; Members, Duties, Compensation; Equalization By County Supervisors; Apportionment.
  The supervisors of the several wards, the city assessor in cities providing for such officer, the mayor and the city attorney, shall constitute a...
• Section 111.6 Board Of Review; Meetings Of Board; Officers; Proceedings; Statement, Form; Endorsed Rolls Returned To Supervisors; Finality.
  The said board shall meet on the third Monday in May in each year, at the council rooms in such city, at 9 o'clock...
• Section 111.7 Assessment Roll; Certified Copy Delivered By Supervisor To City Clerk.
  Within 60 days after the confirmation, and where the council have decided to have the taxes levied and collected in 2 installments, and the...
• Section 111.8 Certification By City Clerk To County Clerk; Contents.
  On or before the first Monday of October in each year, the city clerk shall certify to the county clerk of the county in...
• Section 111.9 Apportionment Of Amounts By Board Of Supervisors; Certification Procedure.
  The board of supervisors of the county in which such city is located shall apportion the amounts to be raised as mentioned in the...
• Section 111.10 Certification Of Taxes By City Clerk To Ward Supervisors.
  On or before the first day of October, or on or before the first Monday of June in each year where the council have...
• Section 111.11 Ward Supervisors; Duties As To Tax Levy.
  Each supervisor, shall, where the taxes are levied and collected on 1 tax roll, at the time of levying state and county taxes in...
• Section 111.12 Ward Supervisors; Delivery Of Roll To City Clerk; Amounts Charged To Treasurer, Bond; Collection Procedure.
  Each supervisor [upon] on completing his roll shall certify to the city clerk the amounts of taxes levied in the roll for the state...
• Section 111.13 Warrant Annexed To Roll; Contents.
  The warrant annexed to each roll shall state the several amounts levied therein to be paid into the city and county treasuries respectively; and...
• Section 111.14 Taxes; Lien On Land.
  All taxes levied in any ward tax roll, shall be and remain a lien upon the lands upon which they are levied until paid....
• Section 111.15 City Treasurer; Duties; Notice To Taxpayers; Collection Fee.
  Upon receiving the several ward tax rolls as above provided, the city treasurer shall give notice immediately to the taxpayers of the city that...
• Section 111.16 Unpaid Taxes; Collection; Sale.
  For the collection of all taxes remaining unpaid on the general roll on the tenth day of January, and on the July roll, where...
• Section 111.17 Unpaid Taxes; New Warrants; Suits.
  The county treasurer may issue new warrants to the city treasurer for the collection of taxes in the same manner and in the same...
• Section 111.18 Assessment Unit; City Treasurer, Duties.
  For the purpose of assessing and levying taxes in any city incorporated under this act, for state, county, school and library purposes, each ward...
• Section 111.19 Moneys Received; Disposition.
  The city treasurer shall, within 1 week after the time specified and directed in the warrants annexed to said several December tax rolls, pay...
• Section 111.20 Delinquent Taxes; Collection.
  All the provisions of law respecting delinquent taxes levied in townships shall apply to all taxes levied in any ward of the city, and...

Last modified: October 10, 2016