[Amended 5-26-1888 by
L. 1888, c. 413]
The trustees of said village shall have power to raise, levy
and collect by a tax upon the taxable inhabitants and property, except
farm lands, in said village, for the purchase of any real or personal
property for the use of said corporation, and to carry out the general
objects and to defray the ordinary expenses thereof, such sums as
they shall deem proper, not exceeding five hundred dollars in any
one year; and also such additional sums as shall be authorized by
a vote of the electors who are taxable upon their real or personal
property at the annual meeting for the election of officers in each
year.
The said trustees shall also have power to assess, levy and
collect by tax upon the taxable inhabitants and property in said village,
annually, such an amount denominated highway tax as they shall deem
necessary, not exceeding the sum hereinafter specified, which highway
tax shall be assessed as follows: Each male inhabitant of twenty-one
years and upwards, shall be assessed fifty cents, and the balance
shall be assessed among and upon all persons owning property and estate,
real and personal, incorporated companies, banks and banking associations
in said village, according to the value of their real and personal
estate in said village, not exceeding fifty cents for each three hundred
dollars of assessment, which moneys shall be expended by the superintendent
of highways, under the direction and control of the trustees, upon
the streets, highways and bridges in said village, and as otherwise
by this act authorized and directed. All bridges across the stream
or river called "Black Creek," in said village, shall be built and
re-built by the town of Riga in the same manner as if this act had
not been passed.
The assessment roll of said village shall contain near the right-hand
margin, three several and distinct columns, severally denominated
and headed "general tax," "highway tax," and "local assessments";
and an additional column, headed "total," in which to set down the
sum total of all said taxes and assessments. The real estate assessed
shall be briefly but properly described, and non-resident lands, if
any there be, shall be assessed in the same manner as the lands of
residents. The amount of tax and highway tax levied upon each person
named in the roll, shall be set down in the proper column; and also
the amount of local assessment, if any, against the real estate of
such person; and in all cases where any tax, highway tax or local
assessment is charged upon any real estate, it shall be set opposite
the particular real estate, upon which it is charged, and the roll
shall contain an entry briefly specifying for what purpose any such
local assessment was made. The assessment roll when completed, and
the taxes, highway taxes and local assessments as are thereon entered,
shall be filed with the clerk, and shall then be denominated the tax
roll of said village; a duplicate thereof shall be made, which, with
the proper warrant under the hands of the trustees and seal of said
village, directed to the collector, shall be the authority of the
collector to collect said taxes, highway taxes and assessments.
All tax rolls, when corrected and completed and filed with the
clerk of the village, shall be a lien on the real estate therein described
to the amount of the several taxes and assessments as aforesaid; and
all taxes and assessments levied as aforesaid, shall be collected
by the collector of said village, subject to the provisions of this
act, by virtue of such warrant as aforesaid, together with his fees,
which shall be one per cent. If paid within twenty days after public
notice given by the collector of the receipt of such roll, and the
times and places where the same may be paid to him; and upon all sums
paid and collected after that time, five per cent; and in case any
person shall refuse to pay his or her taxes and assessments, or any
of them, and the fees aforesaid, the collector shall levy the same
by distress and sale of the goods and chattels of the delinquent,
in the same manner as collectors of town and county taxes are authorized
to do; and such warrant shall command, require and authorize such
collection of such taxes and assessments, and such enforcement thereof;
and all moneys collected by the collector shall, after deducting his
compensation therefor, be paid by him into the treasury of the village.
Every person elected or appointed collector under the provisions
of this act, shall, before he enters upon the duties of his office
as collector, and within five days after the tax roll shall be filed
with the clerk, execute to the said village by its corporate name,
and file with the clerk, a bond with two or more sureties, to the
freeholders of the county of Monroe, and to be approved by the trustees,
and in such penalty as they shall direct, and conditioned for the
faithful discharge of his duties as such collector, and for the honest
and faithful accounting for and paying over all moneys which shall
come to his hands as such collector.
Whenever the collector shall receive any warrant for the collection
of any tax or assessment, directed to be levied by the trustees, as
provided by this act, it shall be his duty to give the notice required
to be given by town collectors, as to the place where, and the days
in which he will receive payment of taxes for twenty days, and which
shall be at least two days in each week during said twenty days, and
to receive payment within the time aforesaid, with the fees of collection
as herein provided, but after the expiration of the time mentioned
in said notice, it shall be his duty to proceed and collect the same
out of any personal property of the persons whose real or personal
estate is assessed or taxed, in the manner required by law for the
collection of town and county taxes by collectors of towns; and in
case the said collector cannot find sufficient personal property from
which to levy and make any tax or assessment upon any real estate
assessed or taxed on said roll with his fees and costs, it shall be
his duty to advertise the premises assessed or taxed, to be sold,
in the manner and for the time required in cases of sales of real
estate on execution, and conduct the sale in the same manner. Any
person may stop the proceedings at any time before sale, by paying
to the collector the amount of tax and assessment charged upon such
real estate, with the interest thereon, collector's fees, and
the costs and expenses of advertising. All sales of real estate under
this act, shall be for the shortest period for which any bidder will
take the premises, and pay the amount of tax, assessments, collector's
fees, costs and expenses. When any sale shall be made by the collector
he shall make and subscribe duplicate certificates thereof, containing
a description of the property sold, the amount and time for which
it was sold, stating the amount of taxes and assessments, and the
items of the fees, costs and expenses for which sale was made, and
the time within which the premises may be redeemed; one of which shall
be filed with the clerk, and the other shall be delivered to the purchaser.
The owner and his judgment creditors shall have the same right of
redemption in all cases of such sale, in the same manner and to the
same extent as is allowed by law in cases of sales of real estate
by execution. The money, in case of redemption may be paid to the
purchaser, or village clerk for him. In case of no redemption at the
expiration of fifteen months from the day of sale, or in case of redemption
by any creditor or creditors of the original owner, it shall be the
duty of the president and clerk to issue to the purchaser or to the
redeeming creditor, as the case may be, a declaration, under the corporate
seal of the village, and signed by said president and clerk, containing
a description of the premises sold, the aggregate amount of taxes,
assessments, collector's fees, costs and expenses of sale, and
the period for which the premises was sold, which declaration shall
be sufficient evidence of the right to the use and occupancy of said
premises for said period, to be occupied from the day of sale. All
buildings which may be erected on the premises during the period of
such occupancy, under the right given by such sale and proceedings,
may be removed at or before the expiration of the time for which the
premises were sold; and all the provisions of the act entitled "an
act authorizing mortgagees to redeem real estate sold for taxes and
assessments," passed May fourteen, eighteen hundred and forty, shall
apply to any such sale; and any mortgagee of the premises, or any
part thereof, shall have the benefit of said act; and the notice required
to be given by the second section of said act, shall not be given
until after the time limited for the owner, or his assignees to redeem.
Any person who shall be assessed for a poll tax shall be permitted
to pay the same by working on the roads in said village, under the
direction of the superintendent of the highways, at the rate of fifty
cents for eight hours' labor; and in case of his neglect or refusal
to labor or pay his said tax, on the demand of the superintendent,
he shall be proceeded against in the same manner as provided in cases
of persons neglecting or refusing to work their highway tax, by the
general statutes of this State, in such cases made and provided.
In any suit brought for such poll tax, the tax roll filed with
the clerk, or the duplicate in the hands of the collector, shall in
all cases, be sufficient evidence, on behalf of the corporation, that
such tax has been duly assessed against the persons whose names and
taxes are assessed upon said roll.
The warrant of the trustees to the collector, annexed to the
tax roll delivered to him, shall be returnable within forty days after
the receipt thereof by the collector; and on receiving such tax roll
and warrant, the collector shall make thereon a certificate, signed
by him, stating the time of its receipt by him, which certificate
shall be sufficient evidence in all cases, of the time of the receipt
of such tax roll and warrant by said collector; and in case where
the collector is obliged to resort to the sale of real estate for
the collection of any tax or assessment, the sale of such real estate
may be made at any time within three months after the return day of
said warrant, and such sale shall be valid, notwithstanding such return
day shall be passed.
Within forty days after the receipt of any tax roll and warrant
by the collector, he shall pay over all moneys collected by virtue
thereof to the treasurer of the village; and if any taxes or assessments
remain unpaid or uncollected for any cause, he shall make a return
containing a statement of such taxes and assessments, the persons
against whom the same are assessed, and, if any of them are charged
upon real estate, the said statement shall contain a brief description
of such real estate, corresponding substantially with the entries
on the tax roll, which return or statement shall be verified by oath
and filed with the clerk; and if any collector shall refuse or neglect
to pay over to the treasurer the sums required by his warrant to be
paid over or account for the sums so unpaid, the treasurer shall,
after the expiration of ten days from the time such warrant is returnable,
issue a warrant under his hand and seal, directed to the sheriff of
the county of Monroe, commanding him to the same effect, in substance,
as in a warrant authorized by law to be issued by a county treasurer
against a delinquent collector, upon which the sheriff shall proceed
on such warrant issued by a county treasurer; and if any money shall
remain uncollected on said warrant to the sheriff, the village treasurer
shall immediately give notice thereof to the president, whose duty
it shall be to cause the bond of the collector and his sureties to
be prosecuted in the name of the corporation, and the moneys collected
in such suit shall be paid into the village treasury.
If any tax assessed upon the personal estate of any person,
corporation, or banking association in said village, shall not be
paid, and no goods or chattels of such person can be found whereof
to make the same by distress and sale, such tax may be levied and
made by a sale of any real estate in said village owned by and assessed
to such person, corporate or banking association, in the same manner
as if the same were assessed upon such real estate; and any tax upon
personal estate of any person, corporation or banking association,
to whom any real estate owned by such person, corporation or association,
is assessed, shall be a lien thereon in the same manner as if assessed
thereon; and in all cases where any tax or assessment shall remain
unpaid or uncollected, for want of sufficient goods and chattels whereof
to make the same by distress and sale, at any time after the time
for the return of the warrant to the collector shall have expired,
an action may be brought and maintained by the corporation against
the person, corporation or association taxed or assessed to recover
the same, with costs of suit, in any court having cognizance thereof.
If, at the time of levying any annual tax, any tax or assessment
levied upon any real estate in any previous year shall, by reason
of defective description of such real estate, or for any cause, remain
unpaid, the amount thereof, with interest, may be added to such annual
tax, and charged upon the real estate upon which it was originally
assessed, and the same proceedings in all respects for the collection
thereof may be had, and with the like effect, as in cases of the tax
or assessment on the same real estate for the then current year; but
in all cases of the changing of any tax or assessment of any previous
year upon such real estate, the year or years in which the same was
originally levied shall be specified on the roll, and the amount thereof
shall be separately specified in the proper column, and the real estate
upon which it is charged shall be properly and sufficiently described
on the roll by the trustees, in case it be not sufficiently described
thereon by the assessors.