[Amended and adopted 11-2-1954]
For the purpose of making the assessment of the property in
the City, the Commission shall appoint, subject to removal, one Assessor
and shall provide for his or her compensation.
The Assessor shall possess all the powers vested in, and be
charged with all the duties imposed upon assessing officers by the
General Laws of the State, except as otherwise provided in this Charter.
All property subject to ad valorem taxation shall be assessed
at its fair cash value, subject to review as provided by this Charter,
the State law, or City ordinance.
[Amended and adopted 11-2-1954; 11-2-2021]
The Board of Review shall consist of three qualified electors,
who shall be freeholders of the City, to be appointed by the Commission,
and who shall not be connected in any other way with the City Administration.
The City Assessor or their designee shall attend the meetings of the
Board of Review and the City Clerk shall act as Secretary of said
Board. The Board of Review shall have and exercise all the powers
and duties at present or which in the future may be possessed by Boards
of Review under the General Laws of the State, except as herein otherwise
provided. The Board of Review shall review and equalize the assessment
roll of the City. A majority of such Board shall constitute a quorum
for the transaction of business, but a less number may adjourn from
day to day. They shall have the power and it shall be their duty to
examine said assessment roll, and they shall have authority to, and
shall correct any errors or deficiencies found therein, either as
to the names, valuations, or descriptions; and of their own motion,
or on cause shown, may reduce or increase the valuation of any property
found on the said roll, and shall add thereto any taxable property
in said City that may have been omitted, and shall value the same
and shall strike from said roll any property wrongfully thereon, and
generally shall perfect said roll in any respect by said Board deemed
necessary and proper.
[Amended and adopted 11-2-1954]
The Board of Review shall meet on Tuesday following the first
Monday in March in the City Hall at 9:00 in the forenoon, and shall
elect one of their number as Chairman. The Assessor shall submit to
said Board the assessment roll for the current year, and during that
day and such following days as the Board continues in session the
Board shall review such roll, and make any additions or corrections
thereto, as provided by law in reviewing and correcting assessments
made by supervisors of townships, not inconsistent herewith and except
as in this Charter otherwise provided. Said Board of Review shall
also meet in the City Hall on the second Monday in March at 9:00 in
the forenoon, of which time and place notice shall be given by the
City Clerk at least two weeks prior to the time of said meeting by
publishing notice thereof in a newspaper having circulation in the
City of Royal Oak, and shall be in session for as many days thereafter,
and for at least six hours each day, prior to the first Monday in
April, as may be necessary to complete the review. It shall hold at
least two evening sessions of not less than two hours each for such
review; any person, or persons desiring so to do may examine his,
her, or their, assessment on such roll and may show cause, if any
exists, why the valuation thereof should be changed; and said Board
of Review shall decide the same and their decision shall be final.
They shall examine on oath, any person touching the matter of his
or her assessment, and the Chairperson or any member of said Board
may administer such oath. The Board shall keep a record of its proceedings,
and all changes made on said roll, and the amount added to or deducted
from the total valuation shall be entered upon such record. The decision
of the 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. After the said Board of Review shall have completed
the revision of said roll, the Clerk shall endorse and sign a statement
upon the roll to the effect that the same is the general assessment
roll of the City for the year it has been prepared, as approved by
the Board of Review. Such statement may be in the following form:
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I hereby certify that the Board of Review of the City of Royal
Oak 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; and have deducted, (or added, as the case may be) ___________
dollars from (or to, as the case may be) the valuation of the personal
property, as made by the City Assessor, and have determined the total
valuation of the real estate to be _____________ dollars, and total
valuation of the personal property to be _____________ dollars; and
the total of both real and personal property to be _____________ dollars,
for the year A.D. __________.
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Dated:
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____________________________
City Clerk
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[Amended and adopted 11-2-1954]
On or before the first day of July of each year, or as soon
thereafter as possible, the City Assessor shall deliver a certified
copy of his or her assessment roll on which the City tax has been
apportioned and spread, with his or her warrant annexed thereto, to
the City Treasurer. Said roll shall be filed in said Treasurer's
office as the City Tax Roll.
[Amended and adopted 11-2-1954]
The taxes so assessed on the General City Tax Roll together
with the school taxes of the School District of the City of Royal
Oak shall be due and payable on the first day of July in the year
assessed and may be paid during said month of July without penalty
or interest: Provided, however, if the assessment roll has not been
received by the City Treasurer before the first day of July, then
such taxes may be paid without penalty or interest any time within
30 days from the filing of the assessment roll. Thereafter, such taxes,
while unpaid, shall be deemed delinquent and shall bear interest at
the rate of one-half of one percent per month, or fraction thereof,
until return of such taxes to the County Treasurer. Provided, however,
that when any person liable for the City and School taxes shall pay
one-half thereof on or before the 31st day of July, or the 30th day
after the filing of the assessment roll, of the year in which such
tax is assessed, he or she shall have the right to do so, and shall
have the further right to pay the remainder of such taxes on or before
the 31st day of October of said year without payment of any further
addition, penalty, or interest; further provided, when the last day
specified for payment of taxes without interest or penalty; or when
the last day of any month, falls on Sunday or a legal holiday or a
day when the Treasurer's Office is officially closed, then such
payment may be made without penalty or interest, or without additional
interest, as the case may be, on the first day thereafter that the
City Treasurer's Office is open for payment of taxes. The City
Treasurer shall give to each taxpayer so paying his or her tax an
appropriate receipt, showing the amount of his or her tax that is
paid and shall make entry of such payment on the proper tax roll.
In case the person paying the first one-half of his or her tax on
or before the last day such payment may be made without interest or
penalty shall fail to pay the remaining one-half tax thereof on or
before the 31st day of October of the year in which said tax is assessed,
or in case the 31st day of October falls on a Sunday or legal holiday
or other day on which the City Hall is officially closed, on the first
day thereafter that the Treasurer's Office is open for the receipt
of taxes, said remaining one-half tax shall be subject to the interest
and penalties provided for in this chapter.
[Amended and adopted 11-2-1954]
The City Treasurer shall give notice by publishing in an[1] newspaper published and circulating in said City for one
week preceding July 1, which notice shall be sufficient demand for
the payment of all taxes on said rolls that payment therein specified
may be made to the Treasurer at any time during the month of July
without penalty or interest; that if one-half of said taxes are not
paid during said month of July and the remaining one-half during the
month of October, said taxes or the unpaid balance thereof, shall
be deemed delinquent as provided in Section 6 of this chapter, and
shall bear interest at the rate of one-half of one per cent per month,
or fraction thereof, until the first of March following: Provided,
however, that the failure to give the notice specified in this section
for the payment of such taxes shall not invalidate the said taxes
nor relieve the persons or property assessed from the penalty herein
specified; Further, provided, if the certified assessment roll has
not been received by the Treasurer by July 1, or if for other reason
the Treasurer is unable to receive payment of taxes on that date,
the Treasurer shall give notice of the first date the Treasurer's
Office will be open for the payment of taxes and the interest above
specified shall not begin until 30 days from such date.
[1]
Editor's Note: So in original.
[Amended and adopted 6-16-1930]
The taxes so assessed and the school taxes shall become at once
a debt to the City from the persons to whom they are assessed, and
the amounts assessed on any real property or interest therein shall,
on the first day of July in the year assessed become a lien on such
real property and the lien for such amounts and for all interest charges
and penalties thereon shall continue until payment thereof. All personal
taxes shall also be a lien on all personal property of the persons
assessed for the same from and after the first day of July in the
year assessed and shall take precedence over any sale, assignment,
or chattel mortgage, levy, or other lien on said personal property
executed or made after said first day of July, except for such property
as actually sold in the regular course of trade at wholesale or retail.
[Amended and adopted 11-2-1954]
The City Assessor shall keep the original assessment roll in
his or her office until time for presentation thereof to the Board
of Supervisors of Oakland County for equalization and shall then present
it to said Board, which roll, after equalization by said Board, shall
be the assessment roll of the City for all assessment purposes whatsoever
except the levying of taxes to be collected in the month of July,
as herein provided.
[Amended and adopted 6-16-1930]
On the first day of November, the City Assessor shall apportion
and spread upon the tax rolls all State and County taxes, certified
to him or her by the Board of Supervisors, or otherwise, and such
other taxes as are legally required to be spread on the rolls.
Within 30 days after the first day of November, the City Assessor
shall deliver a certified copy of the assessment roll to the City
Treasurer to be filed in his or her office, to which roll shall be
annexed a warrant signed by the City Assessor and directed to the
Treasurer, and be in all other respects as near as may be as warrants
of township treasurers for the collection of state, county, and township
taxes.
Upon receiving said tax roll as herein provided, the Treasurer
shall give notice to the taxpayers of the City that such rolls have
been delivered to him or her, and that the taxes therein levied can
be paid to him or her at his or her office at any time from the 10th
day of December to and including the 10th day of January next ensuing
without any charge for collection, but that four-percent collection
fee will be charged and collected upon all taxes remaining unpaid
after the 10th day of January. Said notice shall be given by publishing
the same six successive times in a newspaper published in said City.
But any defect in said notice, or any omission to comply with the
provisions of this section shall not invalidate said tax roll or any
measure, thereafter to be taken, to enforce collection of the taxes
thereon.
[Amended and adopted 4-30-1934]
For the collection of all taxes remaining unpaid on the general
tax roll after the 31st day of July and the 10th day of January of
each year, except as to such taxpayers as pay one-half of the City
and School taxes in July and the remaining one-half in October, and
as to such persons paying the first one-half in July but failing to
pay the second one-half in October, after the 31st day of October
on the unpaid second one-half of such taxes the 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 power and authority conferred by law upon township treasurers
for such purposes, and it is hereby made mandatory upon the Treasurer
to exhaust all legal remedies for the collection of unpaid personal
taxes before the return thereof.
[Amended and adopted 7-8-1938]
The Treasurer shall, within 10 days after the expiration of
the time limited in his or her warrant, or in case of extension of
time for collecting such taxes within 10 days after such has expired,
pay over to the Treasurer of the Board of Education the amount which
by law is payable to him or her, and on the first day of March or
within 10 days thereafter shall pay to the County Treasurer the balance
which by law is payable to him or her and shall make his or her returns
to the County Treasurer of Oakland County, Michigan, as hereinafter
specified: On the 15th day of August, 1938, or within 10 days thereafter,
all unpaid delinquent 1936 City and School taxes with the accrued
fees and interest thereon; on the 15th day of September 1938, or within
10 days thereafter, all unpaid delinquent 1937 City and School taxes
with the accrued fees and interest thereon; on the first day of March
1939, or within 10 days thereafter, all unpaid City and School taxes
with the accrued interest thereon, shall be returned with the County
and other taxes. Annually thereafter all such taxes shall be returned
in the same manner. After their return, City and School taxes shall
be collected and handled as other taxes and shall be governed in all
things by the provisions of the general tax laws of the State, except
as otherwise provided in this Charter.
Any person owning an undivided share or other part or parcel
of real property, assessed in one description, may pay on the part
thus owned by paying an amount having the same relation to the whole
tax as the part on which payment is made, has to the whole parcel.
The person making such payment shall accurately describe the part
or share on which he or she makes payment and the receipt given and
the record of the receiving officers shall show such description and
by whom paid; and in case of the sale of the remaining part, or share,
for non-payment of taxes, he or she may purchase the same in like
manner as any disinterested person could. These provisions shall include
all taxes that may be assessed against real property, including special
assessments.
The fees and penalties for the collection of all taxes provided
for by this Charter, or the General Laws of the State, shall belong
to the City and shall be paid by said Treasurer into the City Treasury.
