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Fiscal
year.
180. Section 1.
The fiscal year of the city shall commence on the first
Monday of October of each year.
Power
to tax; collection in two installments.
181. Section 2.
The council shall have authority, within the
limitations herein prescribed, to raise annually by taxation within the
corporation such sum of money as may be necessary to defray the expenses
and pay the liabilities of the city and to carry into effect the powers in
this charter granted. The taxes in the city shall be levied and collected
in two (2) installments, one of which installments shall be for the
general taxes, and which shall be assessed, levied and payable as provided
hi the general tax laws of the state, where not inconsistent with the
provisions of this charter; the other installment of which shall be for
the city taxes and shall be payable on the first day of August in each
year.
State law references—Mandatory that charter provide for
annually levying and collecting taxes, MCL § 117.3(g), MSA § 5.2073(g);
general property tax act, MCL § 211.1 et seq., MSA § 7.1 et seq.
Annual
appropriation bill.
182.
Section 3. On or before the second Monday of
May of each year, the several departments shall prepare and file with the
city clerk detailed estimates of the expense of operation of their various
departments for the next succeeding fiscal year. Such estimates shall be
tabulated by the city clerk in accordance with a uniform system of budget
grouping. The city clerk shall furnish a list of the amounts required to
provide for all interest and sinking fund requirements, the estimated
expense of operating his own department and of all other general expenses
of the city, not covered by the reports of departments filed with him. All
such estimates shall be presented to the council by the city clerk, and
shall be accompanied by statistics for the current year of the amount
appropriated, balance on hand or overdraft or deficiency, of each budget
allowance, and a statement of the cause of such overdraft or deficiency,
if any there be. The council shall, on or before the fourth Tuesday in
May, pass an annual appropriation bill for the next succeeding
fiscal year, which shall:
(1)
Provide for all interest and sinking fund requirements and amounts due
upon the public debt;
(2) Appropriate fixed sums for the several purposes covered by the
operations of the various departments of the city as well as the general
expenses of administration of the city;
(3) Provide for any special expenses for improvements or otherwise,
to be paid out of current taxes, if any; and
(4) Provide for a contingent fund which, in the judgment of the
council, will be sufficient to supplement budget appropriations which
may have been underestimated and provide for unforeseen and unusual
expenses. In appropriating money for budget funds, any estimated
unexpended balance, as of the first Monday of October of each year,
shall be deducted from the estimate for the succeeding fiscal year as
presented to and allowed by the council. The annual appropriation
bill shall also contain, under the heading "Special Assessments," the
amount of all special assessments finally returned by the treasurer as
"unpaid," and which are to be reassessed in the next general tax roll of
the city. The total of the various amounts allowed and appropriated by
the council as hereinabove directed shall be assembled into the
appropriate general funds of the city, as in section 4 of the chapter
set forth and established, and the council shall thereupon by ordinance
designate the amounts of money allowed and appropriated by the council
to be raised by taxation for such general funds for the next succeeding
fiscal year.
State law reference—Mandatory that charter provide for an
annual appropriation of money for municipal purposes, MCL § 117.3(h),
MSA § 5.2073(h).
General funds.
183.
Section 4. The revenues raised by general
tax upon all the property in the city or by loan to be repaid by such tax
shall be divided into so many of the following general funds as are
necessary.
A.
Contingent fund—to
defray 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—to
defray the expenses of purchasing grounds, erecting engine houses
thereon, purchasing engines and other fire apparatus, and all other
expenses necessary to maintain the fire department of the city;
C. General street fund—to
defray the expenses of opening, widening, extending, altering and
vacating streets alleys and public grounds, and for grading, paving,
curbing, graveling and otherwise improving, repairing and cleaning the
streets, alleys and public grounds of the city, and for the construction
and repair of sidewalks and crosswalks, and for the care thereof;
D. General sewer fund—to
defray the expenses of sewers, drains, ditches and drainage, and the
improvement of watercourses;
E. Water fund—for
maintaining and extending a system of water works;
F. Public building fund—for
providing for public buildings and for the purchase of lands therefor,
and for the erection, preservation and repair of any such public
buildings, city halls, offices, prisons, watchhouses, and hospitals as
the council is authorized to erect and maintain, and not herein
otherwise provided for;
G. Police fund—for
the maintenance of the police of the city, and to defray the expenses of
the arrest and punishment of those violating the ordinances of the city;
H. Interest and sinking fund—for
the payment of the public debt of the city and the interest thereon;
I. Park fund—for
the purchase of grounds for public parks and the maintenance and
improvement thereof;
J. Light fund—for
the construction, purchase and maintenance of electric or other lights;
K. Poor fund—for
the support and relief of poor persons residing in the city;
L. Hospital fund—for
the maintenance and operation of municipal hospitals;
M. Such other funds as the council may from time to time constitute.
Maximum tax—Generally.
184.
Section 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 4 of this chapter are constituted
(exclusive of taxes for schools and schoolhouse purposes) shall not,
except as herein otherwise provided, exceed in one year, one and
one-fourth (IVi) per cent, provided that the council may also raise such
further money annually, not exceeding three (3) mills on the dollar of the
assessed valuation of the property in the city as may be necessary to
provide an interest and sinking fund to pay the funded debts of the city
and interest thereon.
State constitution reference—Limit on taxation, Mich. Const.,
1963, Art. VII, § 21.
State law reference—Limit on taxation, MCL § 117.5(o), MSA §
5.2084(o).
Same—Referendum
to raise limit.
185.
Section 6. Should any greater amount be
required in any year for public improvements or purposes, to be paid for
from the general funds of the city, than can be raised by the council
under the foregoing provisions of this chapter, such amount may be raised
by tax or loan, or partly by tax and partly by loan, if authorized by
three-fifths of the electors voting upon the question at a regular city
election or special election called for such purpose, in accordance with
chapter III of this charter. The amount that may be voted or raised by tax
in any year under the provisions of this section, shall not exceed two (2)
per cent of the assessed valuation of the property in the city as
shown by the last preceding tax rolls made therein.
State law reference—Popular vote
on certain tax increases required, MCL § 117.5, MSA § 5.2084.
School
taxes.
186. Section 7.
All amounts reported to the council by the board of
education to be raised for schools, library and schoolhouse purposes,
shall be certified to the clerk of the board of supervisors of the
county on or before the first Monday of October in each year.
Amounts
in appropriation bill to be certified to assessor; procedure when not
collected.
187. Section 8.
On or before the first Monday of June in each year, the
city clerk shall certify to the city assessor for assessment all sums
ordered in the annual appropriation bill, including all amounts which the
council required to be reassessed upon any parcel of land, or against any
particular person as a special assessment together with the description of
the land or person upon whom the several sums are to be reassessed, with
such further descriptions and directions as will enable such assessor to
assess the several amounts upon the property and person chargeable
therewith. All such sums shall be levied and collected on the August or
city tax roll. If, however, any part of the taxes assessed and levied on
the August roll are not paid, such sums shall be levied and collected with
the state and county taxes next thereafter to be levied within the city.
Subjects
of taxation.
188. Section 9.
The subjects of taxation for municipal purposes shall
be the same as for state, county and school purposes under the general
law.
State law reference—Subjects of
taxation, MCL § 117.4(f), MSA § 5.2073(f).
Money in funds not to be
transferred.
189. Section 10.
All moneys and taxes raised, loaned or appropriated for
the purpose 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
one fund be transferred to any other fund, or be applied to any purpose
for which such other fund is constituted. Moneys not received or
appropriated for any particular fund shall be credited to the contingent
fund.
No money to be paid except upon
warrant.
190. Section 11.
No money shall be drawn from the treasury, except as
herein otherwise provided, 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.
No
warrant to be drawn when fund is exhausted.
191. Section 12.
No warrant shall be drawn from 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 charter 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.
Assessment;
when and how made.
192. Section 13.
The city assessor shall on or before the first Monday
in May in each year, make and complete an assessment of all the real and
personal property within the city liable to taxation under the laws of the
state, and of all property of any person liable to be assessed therein, in
the same manner, and within the same time, except as herein otherwise
provided, as required by law for the assessment of property in the
townships of the state, and in so doing he shall conform to the provisions
of law governing the action of supervisors of townships performing like
services, and in all other respects he shall unless otherwise in this
charter provided, conform to the provisions of law applicable to the
action and duties of supervisors in townships, in the assessment of
property, the levying of taxes and in the issuing of warrants for the
collection and return thereof. Such assessor shall make his assessment of
property, in two (2) separate rolls, one for the city taxes and special
assessments to be known as the "city or August tax roll," the other for
the state, county and school taxes, to be known as the "December tax
roll," and in the making of such assessments and in the levying of taxes
such city shall be treated as a whole or as one assessment district as
townships are treated under the general tax laws of the state.
Editor's note—The above section
appears as amended by an amendment approved by the electorate on April
1, 1935 by a vote of 3312 to 1434.
State law reference—Mandatory that charter provide for
preparation of assessment roll, MCL § 117.3(i), MSA § 5.2073(i).
Sworn
statement of taxable personal property.
193. Section 14.
On or before the tenth day of April in each year every
person, owning or having charge of, as agent or otherwise, any personal
property taxable by the city, shall file with the city assessor a sworn
list of such personal property, with such description as will enable said
assessor to assess the same. If any such person fails to file said list as
herein provided, or if he omits any such property in the list delivered,
the assessor shall assess such personal property not listed, at its cash
value upon such knowledge or information as may be satisfactory to him and
according to his best judgment and discretion. Uniform printed blanks for
the purpose of the statement herein required, shall be furnished upon
request, by the city assessor, at the expense of the city.
Board
of review.
194. Section 15.
The mayor, city assessor, city clerk, city treasurer
and city attorney shall constitute a board of equalization and review of
the general assessment rolls of the 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
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.
Meetings
of board of review.
195. Section 16.
The board of review shall meet on the third Monday in
February in each year, at the council room in the city, at 8:00 in the
forenoon Central [Eastern] Standard time, of which time and place notice
shall be given by the clerk at least two (2) weeks prior to the time of
meetings, by publishing a notice thereof in one or more newspapers of said
city, and also by posting the same in three public places hi each voting
precinct of the city, at which time and place the city assessor shall
submit to said board his general assessment roll. The mayor shall be
chairman of the board and the city clerk, clerk thereof. In the absence of
the mayor or city clerk the members of the board shall select a temporary
chairman or clerk from their number. The board shall continue in session
at least six days successively, and as much longer as may be necessary to
complete the review, and at least six (6) hours in each day during said
six (6) days or more; and any person or persons desiring so to do, may
examine his, her or their assessment on said roll, and may show cause, if
any exists, why the valuation thereof should be changed and the said board
shall decide the same, and their decision shall be final, except as
otherwise herein provided. They may examine on oath any person touching
the matter of his or her assessment, and the chairman or any member of
said board may administer oaths. They shall keep a record of then:
proceedings and all changes made in said roll, and the amount added to or
deducted from the total valuation shall be entered upon such record, which
record shall be deposited with the city clerk. The decision of a majority
of the members of said board upon all questions shall govern. The roll as
prepared by the city assessor shall stand as approved and adopted as the
act of the board of review, except as changed as herein provided. Said
board shall have the same power and perform the same duties in all
respects as boards of review of townships, in reviewing and correcting
assessments made by supervisors of townships, except as in this charter
otherwise provided. After said board shall have completed the revision of
said roll, the clerk shall endorse and sign
a. statement upon said roll, to the effect
that the same is the general assessment roll of the city for the year in
which it has been prepared as approved by the board of review.
Such statement may be in the following form,
namely:
STATE OF MICHIGAN
CITY OF WYANDOTTE ss.
I hereby certify that the board of review and equalization of the City
of Wyandotte have reviewed, equalized and corrected the within assessment
roll, and have deducted (or added, as the case may be) ___________dollars
from (or to, as the case may be) the valuation of the real estate made by
the assessor, and have determined the aggregate value of such real estate
to be ——————— dollars, and the total value of the personal estate to be
_______ dollars for the year A.D.___________.
Dated ____________________________________________
____________________________________________
Clerk of the Board of Review.
Upon the completion of such rolls, and their endorsement in manner
aforesaid, they shall be returned to the city assessor, and shall be
conclusively presumed by all courts and tribunals to be valid, and shall
not be set aside except for causes mentioned in the general laws of the
state relating to the assessment of property and the levy and collection
of taxes thereon; provided that the omission of such endorsement, shall
not affect the validity of any such roll; and provided further that
nothing in this section contained shall prevent the appeal mentioned in
the next section. Editor's note—The above paragraph appears as amended by
an amendment approved by the electorate on April 1, 1935 by a vote of 3460
to 2377.
State law reference—Mandatory that charter provide for the
meeting of the board of review, MCL § 117.3(i), MSA § 5.2073(i).
Appeals to council.
196.
Section 17. Anyone who feels himself
aggrieved by the action of the board of review and equalization may appeal
therefrom to the council by filing with the city clerk, within four (4)
days after the adjournment of said board, a claim of appeal, sworn to
before a notary public, which claim of appeal shall specifically set forth
the facts relied upon the show wherein said board erred. The council shall
determine the time and place of the hearing of such appeals, which time
shall not be later than fifteen (15) days after the adjournment of said
board. The appellant shall have the right to attend the meeting of the
council and to be heard thereat, provided that all testimony taken before
the council shall be under oath. If by the action of the council in such
appeal cases, the rolls as completed by the board of review and
equalization shall be changed or amended in any way, the action of the
council shall be certified to the city assessor by the city clerk, within
three (3) days after such determination, and the city assessor shall
thereupon note such changes or amendments on said rolls and such changes
or amendments shall be final and shall stand in lieu of the action of said
board.
State law reference—Completion of review of assessments prior
to first Monday in April required, MCL § 211.30a, MSA § 7.30(1).
Clerk to certify amount of unpaid
taxes.
197.
Section 18. On or before the first Monday in
October in each year the city clerk shall certify to the county clerk of
the County of Wayne, the aggregate amount of all sums for city purposes
that have not been paid upon the August rolls, and the amount required to
be raised for schools and library and schoolhouse purposes, by general
taxation upon all the taxable property of the whole city.
Amounts to be apportioned by
supervisors.
198. Section 19.
The board of supervisors of the county in which the
city is located shall apportion the amounts to be raised as mentioned in
the preceding section to the city, according to the equalized valuation of
the property appearing upon the certificate of the assessment roll of the
city for such year, as finally equalized by the board of supervisors and
the clerk of said board shall certify to the city assessor for assessment
therein, the amount so apportioned to the city; giving the amount
apportioned for school, library and schoolhouse purposes in a separate
sum, within five (5) days after the board of supervisors of the county
shall have completed the equalization of the valuation of the property hi
the county for the year. Said clerk of the board shall also certify to the
city clerk the amounts apportioned to the city, as aforesaid.
Taxes
to be levied by assessor.
199. Section 20.
The city assessor shall, in the month of July in each
year, levy in the August roll upon all taxable property in the city, the
amounts certified to him by the city clerk to be raised for city taxes,
and to be reassessed as 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 the interest
thereon, from August first to December first, at ten (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 hi
the last column of said roll.
Certification of assessor of
amount of taxes levied.
200. Section 21.
The city assessor upon 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, reassessment of
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 thereup, and on or before the first Monday hi
December, the city assessor 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 taxes therein, annexed
thereto. The city tax roll shall be delivered to the city treasurer on or
before the first day of August.
State law reference—Confirmation of assessment roll, MCL §
117.3(i), MSA § 5.2073(i).
Warrant
annexed to each roll.
201.
Section 22. 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 said warrant directed, on the first day of March then next
ensuing. If, however, the roll be the August 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, 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
persons.
Taxes to be lien.
202. Section 23.
All taxes levied in any city tax roll, shall be and
remain a lien upon the lands upon which they are levied from the first day
of August of the year when levied until paid.
Duties
of city treasurer.
203. Section 24.
Upon receiving the tax rolls as above provided, the
city treasurer shall give notice immediately to the taxpayers of the city
that such rolls have been delivered to him and that the taxes therein
levied can be paid to him at his office at any time before the tenth day
of January then next ensuing, without any charge for collection; or if the
roll be the August roll, on or before the fifteenth day of September,
without any charge for collection; but that four (4) per cent collection
fee shall be charged and collected upon all taxes remaining unpaid on said
tenth day of January or fifteenth day of September as the case may be,
provided that the council may by resolution extend the time for the
payment without penalty, of the taxes due the tenth day of January and the
fifteenth day of September to and including the 26th day of February for
the taxes due the tenth day of January and the 26th day of September for
the taxes due the fifteenth day of September. Said notice shall be given
by publishing the same twice in one or more of the newspapers of the city
and by posting copies thereof in three (3) public places in each voting
precinct of the city; and it shall be the duty of the treasurer to be at
his office at such times previous to the said tenth day of January and
fifteenth day of September, as the council shall direct, and there receive
payment of such taxes as may be offered to him. He shall collect no fees
upon any taxes paid to him on the December tax roll before the said tenth
day of January, or on the August roll, on or before the said fifteenth day
of September, but in all other cases he shall collect both the tax and the
four (4) per cent collection fee, except as herein otherwise provided.
Powers
of treasurer in case of unpaid taxes.
204. Section 25.
For the collection of all taxes remaining unpaid on the
general roll on the tenth day of January, and on the August roll, on the
fifteenth day of September, the city treasurer shall proceed in the same
manner as township treasurers are required by law to do for the collection
of taxes in townships, and shall for that purpose have all the powers and
authority conferred by law upon township treasurers for such purposes, and
shall, when necessary, enforce the payment of the tax against any person
by distress and sale of his goods and chattels, if any such can be found
anywhere within the county or any county adjoining thereto, and from which
seizure no property shall be exempt.
New
warrants by county treasurer.
205. Section 26,
The county treasurer may issue new warrants to the city
treasurer for the collection of taxes in the same manner and in the same
cases, and with the same effect, as such new warrant may be issued to
township treasurers. The city collector may, and it shall be his duty to,
proceed by suit in the name of the city, for the collection of unpaid
taxes in the same cases, and under like circumstances in which' township
treasurers are authorized to proceed in that manner, and all the
provisions of law applicable to suits and evidence therein brought by
township treasurers in the name of their township for such purposes, shall
apply to suits brought by the city treasurer as aforesaid.
City
to be considered same as township in assessing and levying taxes.
206. Section 27.
For the purpose of assessing and levying taxes in the
city, for state, county, school and library purposes, the city shall be
considered the same as a township; and all provisions of law relative to
the collection of taxes levied in townships shall apply to the collection
of taxes levied and assessed by the city assessor, except as herein
otherwise provided. For the purpose of collecting taxes and returning
property for nonpayment thereof, the city treasurer shall perform the same
duties and have the same powers as township treasurers, except as herein
otherwise provided.
Payment by
city treasurer to county treasurer.
207. Section 28.
The city treasurer shall, within one week after the
time specified and directed in the warrants annexed to said several
December tax rolls, pay to the county treasurer the sums required in said
warrants to be so paid, either in delinquent taxes on lands, or in funds
then receivable by law, and all lands upon which any unpaid tax shall be
returned shall be sold therefor the same as lands returned for delinquent
taxes by township treasurers.
Law
applicable to townships to apply.
2O8. Section 29.
All the provisions of law respecting delinquent taxes
levied in townships shall apply to all taxes levied in the city, and be
returned as delinquent to the county treasurer, and the city, in respect
to taxes levied therein and returned to the county treasurer, as
delinquent, shall, except as herein otherwise provided, be considered and
treated as a township, and all provisions of law for the sale of lands for
the payment of taxes levied for state, county and township purposes, and
returned delinquent, shall apply to the return and sale of property for
the nonpayment of delinquent taxes levied in the city except as herein
otherwise provided.
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