Michigan Compiled Laws 3-1895-ix Chapter IX Finance And Taxation. (69.1... 69.27)

• Section 69.1 Authority Of Council To Levy Taxes; General Fund.
  (1) Actions taken by the council under this chapter are subject to the voting requirements of section 5 of chapter V. However, the council...
• Section 69.2 Authority Of Council To Levy Taxes; General Highway Fund.
  The council shall also have power to raise, by general tax upon all real estate and personal property aforesaid, such sum not exceeding 1/2...
• Section 69.3 Repealed. 1958, Act 116, Eff. Sept. 13, 1958.
  Compiler's Notes: The repealed section provided for levy and collection of poll tax.
• Section 69.4 Authority Of Council To Levy Taxes; Cemeteries; Tax Limit.
  The council may for the purpose of purchasing grounds for a cemetery, raise by general tax a sum not exceeding in any 1 year,...
• Section 69.5 Authority Of Council To Levy Taxes; Street And Other Local Improvements; Special Assessment Proceeds.
  The council may raise by special assessment upon the lands in sewer districts and special assessment districts, for the purpose of defraying the cost...
• Section 69.6 Taxation For Payment Of Interest, Principal, Sinking Fund Deposits, Evidences Of Indebtedness, Assessments, Or Contract Obligations; Credit For Surplus Money.
  The council shall raise annually by taxation an amount such that the estimated collections will be sufficient to promptly pay when due the interest,...
• Section 69.7 Auditing And Settling Accounts; Statement.
  Within 2 weeks after an annual village election for members of the council, the council shall audit and settle the accounts of the treasurer...
• Section 69.7a Commencement Of Fiscal Year.
  The fiscal year of a village shall commence on March 1 of each year. The council may by ordinance adopt another date for the...
• Section 69.8 Village Taxes; Annual Assessment Roll; Contents; Certification Of Determination.
  The treasurer of a village subject to this act shall, in each year, at and within the same time as required by the general...
• Section 69.9 Assessment Roll; Review By Township Board Of Review.
  The board of review of the township where the village is located shall review the assessment roll in the same manner, at the same...
• Section 69.10, 69.11 Repealed. 1967, Act 84, Eff. Nov. 2, 1967.
  Compiler's Notes: The repealed sections related to board of review of assessments; powers and duties; and changes in tax roll.
• Section 69.12 Annual Assessment Roll; Certification Of Board Of Review.
  Immediately after the review of the assessment roll, the secretary of the board of review shall file the assessment roll with the council. History:...
• Section 69.13 Assessment Roll; Council's Certificate To Treasurer; Contents.
  The council, after an examination of the assessment roll, shall certify to the treasurer the assessment roll, together with the amount which they require...
• Section 69.14 Assessment Roll; Tax Apportionment By Assessor.
  Upon receiving the assessment roll, with the certificate of the several amounts to be raised, as provided in section 13 of this chapter, the...
• Section 69.15 Delivery Of Certified Assessment Roll To Treasurer; Collection Warrant; Renewal Of Warrant.
  The warrant of the president of the village shall be annexed to the roll, directing and requiring the treasurer to collect from the persons...
• Section 69.16 Taxes; Treasurer To Collect; Fees.
  Immediately upon receiving the tax roll, with the warrant annexed, as provided in section 15 of this chapter, the treasurer shall proceed to collect...
• Section 69.17 Taxes; Collection By Seizure Of Personal Property.
  If a person, including a firm or corporation, does not pay a tax imposed upon real or personal property belonging to that person, the...
• Section 69.18 Taxes As Lien Against Property; Interest; Fees And Charges; Taxes Returned Delinquent; Resolution; Tax Bill Or Enclosure To Specify Where Delinquent Taxes To Be Paid; Adding Fees And Interest To Taxes; Return Of Unpaid Taxes On Real Property To County Treasurer; Collection; Rate Of Interest And Fees; Delinquent Taxes As Lien; Return To Department Of Treasury.
  (1) Taxes collected by a village shall become a lien against the property on which assessed on July 1. Taxes collected on or before...
• Section 69.19 Tax Sales; Proceeds, Deposit With County Treasurer.
  Moneys received for such sale shall be paid over to the village treasurer. All of the provisions of the general tax law relative to...
• Section 69.20 Tax On Personal Property; Collection Suit.
  If the treasurer is unable to collect a tax assessed upon personal property in the village, the treasurer of the village may bring an...
• Section 69.21 Borrowing In Anticipation Of Revenue Sharing Or Taxes.
  Subject to the revised municipal finance act, 2001 PA 34, MCL 141.2101 to 141.2821, the council may borrow money, and give notes of the...
• Section 69.22 Raising Additional Amounts By Tax Or Loan; Approval Of Electors; Limitation On Taxation And Indebtedness; Exclusions From Limitation; Validation Of Prior Bonds Or Obligations.
  (1) Should any greater amount be required in any year for any lawful purpose than can otherwise be raised by the council under this...
• Section 69.22a Repealed. 1998, Act 254, Imd. Eff. July 13, 1998.
  Compiler's Notes: The repealed section pertained to acquisition or operation of public utility.
• Section 69.23 Bonds; Approval Of Electors Required; Exemption Of Certain Bonds And Obligations; Expenses.
  (1) Subject to subsection (2), a village shall not issue bonds unless the issuance is approved by a majority of the electors voting on...
• Section 69.24 Disbursements; Procedures.
  Disbursements may be made from the treasury under either of the following procedures: (a) Upon appropriation by the council and the warrant of the...
• Section 69.25 Loans; Issuance And Execution Of Bonds; Validation Of Prior Bonds Or Indebtedness.
  A loan may not be made by the council or by its authority in any year, exceeding the amounts prescribed in this act. For...
• Section 69.26, 69.27 Repealed. 1974, Act 4, Imd. Eff. Jan. 30, 1974.
  Compiler's Notes: The repealed sections pertained to bonds and contractual obligations.

Last modified: October 10, 2016