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Majority of

board sufficient.

Chairman of board.

decide any question of altering or correcting any assessment complained of. The board or a majority of them having completed the review and correction of said assessment rolls shall sign and return the same to the common council at a meeting of said council to be held on the evening of the first Monday in May. The board shall elect one of their own members as chairman and Clerk, duties of. the city clerk shall be the clerk of said board. It shall be the duty of such clerk to keep a record of all the proceedings of said board in a book provided for that purpose; to make regular entries of all resolutions and decisions on all questions; to record the vote of each member of said board on any question submitted to the board if required by any member present, and to file and preserve all petitions, affidavits and other written documents presented to the board. No assessment shall be changed, in any way, except by a motion or resolution, regularly put and adopted by a majority of the members of said board, which motion or resolution shall state the amount at which the assessment is fixed, as reviewed by said board. Each day's proceedings of said board shall be read, approved and signed by the chairman thereof.

Appeals to council.

Proviso.

Continuation of review by council.

SEC. 7. The common council shall hear and determine all appeals in a summary manner and correct any errors which it may discover in the assessment rolls and place thereon the names of any persons and the description of any property not already assessed, and assess the same and may increase or diminish any assessment as they may determine: Provided, That they shall not increase any assessment of property without giving a reasonable opportunity to the persons owning or having charge of the same, if known, to appear and be heard.

SEC. 8. The common council may continue the consideration of said assessment rolls and the hearing of said appeals from session to session, for a period not exceeding one week after the time when they are to be first considered, as above provided, and on or before the expiration of said period of one week they shall Confirmation of be fully and finally confirmed by the common council. When

assessment

rolls. Controller, duty of.

When to deliver

rolls to assessor.

said assessment rolls shall have been confirmed by the common council, as provided for in this section, it shall be the duty of the controller to forthwith make copies of said assessment rolls, which copies shall be known as the tax rolls, and as soon as the city, school and highway taxes are fixed and determined, he shall apportion, spread and extend on such tax rolls all the taxes authorized to be raised for city, school and highway purposes in said city, including the mill tax, and for the purpose of avoiding fractions may proceed as provided in the general laws of the State; and on or before the fifteenth day of July in each year he shall deliver said rolls, with the city, school and highway taxes spread, extended and apportioned thereon, to the city treasurer, taking his receipt therefor and charging him with the amount thereof. Upon the receipt of the tax rolls by the city treasurer, as herein before provided, the tax therein stated shall become a debt due and payable to the city, and the city treasurer shall forthwith upon the reception of said tax rolls give six

days' notice by publication in a daily paper published in said Notice, etc. city, and by posting the same in at least six public places in each ward (which notice shall be a sufficient demand for the payment of all taxes on said rolls), that such tax rolls have been deposited with him and that payment of the taxes therein specified may be made to him at any time up to and including the thirty-first day of October thereafter; that no addition will be made to taxes paid before the first day of August, but that an addition of one per centum of every unpaid tax will be made thereto on that day, and a like addition of one per centum every month thereafter until the first day of November next succeeding, and the amount of the tax and of such additions as are herein before specified shall thenceforth be the unpaid tax: Provided, however, That the failure to give the notice specified Proviso. in this section for the payment of such tax shall not invalidate said tax, nor relieve the persons assessed from the penalties herein specified.

to determine

SEC. 18. It shall be the duty of the common council, on or Council, when before the second Monday in May, to determine by resolution, tax necessary. the amount necessary to be raised by tax for city purposes, within said city, for such year; and it is hereby made the duty of the controller of said city, after said tax has been submitted to and approved by the board of estimates, to levy the sums so determined upon, and such other taxes as may be required by law, upon the taxable property of said city in the manner specified in this act. No real or personal property which shall be exempt from taxa- Levy of tax. tion by the general law of this State, shall be assessed for the ordinary city or county taxes; nor shall any public square, park Property or other public grounds be assessed for any tax or assessment whatever. The common council may be authorized by the board of estimates to raise a tax for any specific purpose.

CHAPTER XVII.

exempt.

to return taxes

SEC. 11. In case the city treasurer is unable to collect from any When treasurer person or persons the amount assessed to him or them he shall uncollected. make return thereof under oath to the city controller at the expiration of sixty days from the date of the warrant, giving the description on which the assessment is unpaid and the amount of the unpaid assessment, and shall also leave with the city controller the assessment roll or part thereof then in his hands and the controller shall safely keep such return and such roll in his office: Provided, however, That the common council may extend the Proviso, time for the collection of such roll or of any part of any roll and continue it from the warrant for such time as they may deem best, and in case of extension then the said treasurer shall return in the manner aforesaid upon the expiration of the extension. SEC. 12. Upon the return of any roll or any part of any roll suit, etc. the council may direct the collection of the unpaid assessment by suit, and such suit shall be brought in the name of "The city of Port Huron," against the person assessed, in an action of

Collection by

When court may render judgment.

Transcript of judgment.

Public improvement bonds.

Where and when payable.

When city not liable for

assumpsit in any court of competent jurisdiction. In every such action a declaration upon the common counts for money paid shall be sufficient. The special assessment roll, or part thereof, and a certified copy of the order or resolution confirming the same, shall be prima facie evidence of the regularity of all proceedings and doings to and including the return, and shall also be prima facie evidence of the right of the city to recover a judgment therefor. If in any such action it shall appear that by reason of any irregularities or informality the assessment has not been properly made against the defendant, or upon the lot or premises sought to be charged, the court may, nevertheless, on satisfactory proof that expense has been incurred by the city, which is a proper charge against the defendant or the lot or premises in question, render judgment for the amount properly chargeable against such defendant or upon such lot or premises. A transcript of such judgment may be taken to the circuit court as in ordinary cases, and for the collection of such judgment the lands against which the special assessment sought to be collected was levied shall not be exempt from levy and sale under an execution issued thereon, and the proceedings taken to collect such judgment shall, in all things, be similar to the proceedings taken to sell real estate under judgments rendered in the circuit court.

SEC. 13. After the confirmation of such assessment roll, as aforesaid, the common council may issue public improvement bonds to an amount not exceeding three-fourths of the amount to be raised for such work or improvement; such bonds shall be designated "public improvement bonds," and shall be payable at the treasurer's office in the city of Port Huron, and the proceeds of such special assessment shall be paid into the public improvement fund for the specified purpose of paying such public improvement bonds and no other. One-third of such bonds. shall be payable in one year, one-third in two years, and onethird in three years from the date of their issue, and shall bear interest not exceeding seven per cent per annum.

SEC. 18. The city shall be liable for any improvement or for improvements. any bonds issued therefor, the expense of which is herein or by ordinance made a charge upon the property benefited thereby, or assessed or to be assessed on any district, ward, or other portion less than the whole city, or upon any contract made in reference thereto.

When council may direct controller to levy certain sums,

etc.

SEC. 31. Whenever there shall be a return made of assessments uncollected upon any special assessment roll, or any part thereof, provided for in this act, or in any ordinance of said city, the common council may direct the controller and it shall be his duty to levy the sums therein mentioned, together with interest thereon up to the time when such levy is made, upon the respective lots and premises to which they are specially assessed, and against the persons chargeable therewith, as a tax in the ward tax roll in which the property is located, next thereafter to be made, in a column for special assessments, and thereupon the

amounts so levied in said ward tax roll shall be collected AL.
enforced with the other taxes in the ward tax ro THE BATH-
time and in the same manner and with like penalty: and CSF-
of the return of the amount thereof as unpaid it shall ten C
forth bear the same interest as provided by the general
this State in case of delinquent taxes.

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SEC. 32. In the enforcement of the collection of special ments the pursuit of any one of the methods provided shall not deprive the city of the right to follow BLY OF A methods of collecting such assessments until the amoueret shall have been finally collected and paid into the ery tre SEC. 33. All acts begun or proceedings commenced

by virtue of the provisions of the charter and ordinances c city of Port Huron, before the passage of this act, ma b forward to completion under the provisions of said camer in force, in the same manner and with like effect as thoug act had not been passed.

CHAPTER XVIII

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SEC. 3. The common council shall also have and ordain by ordinance that, whenever any be built or repaired, the said council may dire tendent of public works to notify the owner, agen of any lot or parcel of land in front of or adjacen": sidewalk is required to be built or repaired, same, and that if such agent, owner or occr pas for a time to be specified in the ordinance, it i or repairing, it shall be the duty of the saperit ve works to at once do or cause the same to t cases the expense thereof shall be assesse: parcel of land and shall be a lien thereor unl & in a manner to be prescribed in such ordina 80 neglecting to build or repair such side the city for all damages which shall be rece for any accident or injuries occurring by rowe To effect the purpose of this section aur struction or repair of sidewalks when or of the expense thereof, to be assessed at the common council shall have power be paid, in any case, by warrant of the en tingent fund. All assessments, iz e. expense of such construction or re provided, by the city, shall be pair a gent fund of the city.

SEC. 4. Whenever the council sidewalk to be constructed or re public works shall give notice. :: occupant or person interested :: to which the sidewalk is to t notice shall be given

perso

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Duty of the superintendent relating to constructing sidewalks.

Power of council, etc.

occupant or person interested, if known and found within the city, but if not known and not found within the city, the superintendent of public works may serve said notice by posting the same in some conspicuous position upon said lot or premises for a period to be prescribed by ordinance.

SEC. 5. Upon the construction or repairing of any sidewalk by the superintendent of public works under the provisions of this chapter, he shall forthwith report the same to the common council under oath, setting forth the service of the notice, the lots or premises in front of or adjacent to which such sidewalk has been constructed or repaired, and the owner thereof, if known, together with the actual cost of constructing or repairing such sidewalk in front of or adjacent to each separate description of land. The common council shall have power to provide by ordinance for notice to all persons interested that such amounts will be assessed, levied and confirmed as a tax against the respective lots therein described at the next regular meeting of the common council, or some subsequent meeting, and to appear and urge their objections. Upon the amount being finally confirmed as a tax against the respective lots, the common council may direct the controller to levy the several amounts against the respective lots in the general tax roll next thereafter to be made in a column for special assessments, and the same shall thereafter be a lien upon said lots and bear interest in like manner as special assessments levied under chapter seventeen of this act: Provided, however, That upon the confirmation of such amount as a tax against such lots the council may direct suit to be brought to collect the same, as provided in section twelve, chapter seventeen of this act.

This act is ordered to take immediate effect.
Approved March 13, 1889.

Territory detached, etc.

[No. 324.]

AN ACT to detach certain territory from the township of Cross Village, Emmet county, and to attach the same to the township of Bliss, Emmet county.

SECTION 1. The People of the State of Michigan enact, That township thirty-nine north of range five west, fractional, in Emmet county, be and the same is hereby detached from the township of Cross Village, in said county, and attached to the township of Bliss, in said county.

This act is ordered to take immediate effect.
Approved March 13, 1889.

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