The City shall have power to assess taxes and levy and collect
rents. The annual general ad valorem tax levy shall not exceed the
statutory limitations of 2% of the assessed value of all real and
personal property subject to taxation in the City, exclusive of any
levies authorized by statute to be made beyond Charter tax limitations.
The subjects of ad valorem taxation for municipal purposes shall
be the same as for state, county and school purposes under the general
law. Except as otherwise provided by this Charter, City taxes shall
be levied, collected and returned in the manner provided by statute.
No exemptions from taxation shall be allowed, except as expressly
required or permitted by statute.
Subject to the exceptions provided or permitted by statute,
the taxable status of persons and property shall be determined as
of the 31st day of December, which shall be deemed the tax day.
A.
If the Treasurer finds that any person who is or may be liable for
taxes upon personal property, the taxable status of which was in the
City on tax day, intends to depart from the City or to remove therefrom
personal property which is or may be liable for taxation, or intends
to conceal himself or his property, or intends to do any other act
tending to prejudice or to render wholly or partly ineffectual the
proceedings to collect the tax, unless proceedings therefor cannot
be brought without delay, he shall cause notice of his findings to
be given such person, together with a demand for the immediate payment
of the tax. Thereupon, the tax shall become immediately due and payable
and the Treasurer shall have and exercise all the powers granted by
law to City treasurers for the collection thereof. If the exact amount
of any such tax has not, at the time of such findings, been determined
because the same has not been spread upon the tax roll, the Treasurer
shall estimate the amount of the tax upon such personal property and
the estimate shall be presumed to be the amount of tax upon such property
which, together with other taxes which have accrued thereon, shall
become payable as hereinabove provided.
B.
The tax so estimated by the Treasurer shall, upon the giving of the
notice herein provided, become a lien upon the property liable for
the tax. The lien shall be of the same type and legal effect as the
lien upon personal property provided in § C-9.15 of this
chapter. If the estimate of the Treasurer is in excess of the amount
of tax spread against such property upon the tax roll, he shall refund
the excess upon the demand of the person from whom it was collected
or his legal representative. If such person furnishes evidence satisfactory
to the Treasurer, by bond or otherwise, that he will duly pay the
tax or taxes to which the Treasurer's findings relate, then such
tax or taxes shall not be payable prior to the time otherwise fixed
for payment thereof.
A.
On or before the first Monday in March of each year, the Assessor
shall prepare and certify an assessment roll of all property in the
City subject to taxation and shall file the same in the office of
the City Clerk for public examinations. Such rolls shall be prepared
in accordance with statute and this Charter. Values shall be estimated
according to recognized methods of systematic assessment. The records
of the Assessor shall show separate figures for the value of the land,
of the building improvements and of personal property; and the method
of estimating such values shall be as nearly uniform as possible.
B.
On or before the first Monday in March, the Assessor shall give,
by first class mail, a notice of any increase over the previous year
in the assessed value of any property, which such increase does not
involve additional construction to the owner as shown by such assessment
roll or where land has been added to the assessment roll that had
not been on the assessment roll previously. The failure to give any
such notice or of the owner to receive it shall not invalidate any
assessment roll or assessment thereon.
A.
The Board of Review shall be composed of three qualified and registered
electors of the City who, during their terms of office, shall not
be City officers or employees or be nominees or candidates for elective
City office. The filing by a member of the Board of Review of his
nomination petition for an elective City office or the filing of a
consent thereto shall constitute a resignation from the Board of Review.
One member of the Board shall be appointed by the Council each January,
and each year thereafter for a term of three years, to replace the
member whose term expires that year. The Council shall fix the compensation
of the members of the Board.
B.
The Board of Review shall, annually, in February, select its own
Chairman for the ensuing year, and the Assessor shall be Clerk of
the Board and shall be entitled to be heard at its sessions. A majority
of members of the Board shall constitute a quorum.
A.
The Board of Review shall convene in its first session on Tuesday,
following the second Monday in March of each year at the Council Chambers
at such time of day as shall be designated by the Council and shall
continue in session for at least eight hours, two of which hours shall
be from 6:00 p.m. to 8:00 p.m., for the purpose of reviewing and correcting
the assessment roll of the City. The Council may, by appropriate action,
extend this period.
B.
In each case in which the assessed value of any property is increased
over the amount shown on the assessment roll as prepared by the Assessor,
or any property is added to such roll by the Board, or the Board has
resolved to consider at its second session such increasing of an assessment
or the adding of any property to such roll, the Assessor shall give
notice thereof to the owners as shown by such roll by first class
letter mailed not later than the second day following the end of the
first session of the Board. Such notice shall state the date, time,
place and purpose of the second session of the Board. The failure
to give any such notice or of the owner to receive it shall not invalidate
any assessment roll or assessment thereon.
C.
The Board of Review shall convene in its second session on the Tuesday
following the fourth Monday in March of each year at the Council Chambers,
at such time of day as shall be designated by the Council, and shall
remain in session until all persons have had an opportunity to be
heard, but in no case for less than eight hours, two of which hours
shall be from 6:00 p.m. to 8:00 p.m. At the second session, the Board
may not increase any assessment or add any property to the rolls,
except in those cases in which the Board resolved at its first session
to consider such increase or addition at its second session.
Notice of the time and place of the sessions of the Board of
Review shall be published by the Clerk at least 10 days prior to each
session of the Board.
For the purpose of reviewing and correcting assessments, the
Board of Review shall have the same powers and perform like duties
in all respects as are by statute conferred upon and required of Boards
of Review, except as otherwise provided in this Charter. It shall
hear the complaints of all persons considering themselves aggrieved
by assessments, and if it shall appear that any person or property
has been wrongfully assessed or omitted from the roll, the Board shall
correct the roll in such manner as it deems just. In all cases the
roll shall be reviewed according to the facts existing on the tax
day and no change in the status of any property after said day shall
be considered by the Board in making its decisions. Except as otherwise
provided by statute, no person other than the Board of Review shall
make or authorize any change upon, or additions or corrections to,
the assessment roll. It shall be the duty of the Assessor to keep
a permanent record of all proceedings and to enter therein all resolutions
and decisions of the Board.
After the Board of Review has completed its review of the assessment
roll, and not later than the first Monday in April, the majority of
its members shall endorse thereon and sign a statement to the effect
that the same is the assessment roll of the City for the year in which
it has been prepared. The omission of such endorsement shall not affect
the validity of such roll.
Within three days after the Council has adopted the budget for
the ensuing year, the Clerk shall certify to the Assessor the total
amount which the Council determines shall be raised by general ad
valorem tax. He shall also certify all amounts of current or delinquent
special assessments and all other amounts which the Council requires
to be assessed, reassessed or charged upon any property or against
any person.
After the Board of Review has completed its review of the assessment
roll, the Assessor shall prepare a copy of the assessment roll to
be known as the "City tax roll," and upon receiving the certification
of the several amounts to be raised as provided in § C-9.12,
the Assessor shall spread upon said tax roll the several amounts determined
by the Council to be charged, assessed or reassessed against persons
or property. He shall also spread the amount of the general ad valorem
City tax, county tax and school tax according to and in proportion
to the several valuations set forth in said assessment roll. To avoid
fractions in computation on any tax roll, the Assessor may add to
the amount of the several taxes to be raised not more than the amount
prescribed by statute. Any excess created thereby on any tax roll
shall belong to the City.
After spreading the taxes, the Assessor shall certify the tax
roll, and the Mayor shall annex his warrant thereto directing and
requiring the Treasurer to collect, prior to March first of the following
year, from the several persons named in said tax roll, the several
sums mentioned therein opposite their respective names as a tax or
assessment and granting to him, for the purpose of collecting the
taxes, assessment and charges on such roll, all statutory powers and
immunities possessed by treasurers for the collection of taxes. On
or before June 5, the roll shall be delivered to the Treasurer for
collection.
On July 1, the taxes thus assessed shall become a debt due to
the City from the persons to whom they are assessed, and the amounts
assessed on any interest in real property shall become a lien upon
such real property, for such amounts and for all interest and charges
thereon, and all personal taxes shall become a first lien on all personal
property of such persons so assessed. Such lien shall take precedence
over all other claims, encumbrances and liens to the extent provided
by statute and shall continue until such taxes, interest and charges
are paid.
A.
City taxes shall be due on July first of each year. The Treasurer
shall not be required to call upon the persons named in the City tax
roll nor to make personal demand for the payment of taxes, but he
shall:
B.
Failure on the part of the Treasurer to publish said notice or mail
such bills shall not invalidate the taxes on said tax roll nor release
the person or property assessed from the penalties and fees provided
in this chapter in case of late payment or non-payment of the same.
A.
All taxes paid on or before August 31 of each year shall be collected
by the Treasurer without collection fee. On September 1 he shall add
to all taxes paid thereafter a collection fee as the Council may determine,
not to exceed, however, the maximum amount allowed by state statute.
Such collection fee shall belong to the City and constitute a charge
and shall be a lien against the property to which the taxes themselves
apply, collectible in the same manner as the taxes to which they are
added.
B.
It is provided, however, that if delivery of the tax roll to the
Treasurer, as provided in § C-9.14, is delayed for any reason
by more than 30 days after June fifth, the application of the schedule
of collection fees provided herein shall be postponed 30 days for
the first 30 days of such delay, and shall be postponed an additional
30 days for each additional 30 days, or major fraction thereof, of
such delay.
If any person, firm or corporation shall neglect or refuse to
pay any personal property tax assessed to him or them by October first,
the Treasurer shall collect the same by seizing the personal property
of such person, firm or corporation to an amount sufficient to pay
such tax, fees and charges for subsequent sale, wherever the same
may be found in the state, and from which seizure no property shall
be exempt. He may sell the property seized to an amount sufficient
to pay the taxes and all charges in accordance with statutory provisions.
The Treasurer may, if otherwise unable to collect a tax on personal
property, sue, in accordance with statute, the person, firm or corporation
to whom it is assessed.
All City taxes on real property remaining uncollected by the
Treasurer on the first day of March following the date when said roll
was received by him shall be returned to the County Treasurer in the
manner and with like effect as provided by statute for returns by
Treasurer of City, school and county taxes. Such returns shall include
all the additional assessments, charges and fees hereinbefore provided,
which shall be added to the amount assessed in said tax roll against
each property or person. The taxes thus returned shall be collected
in the same manner as other taxes returned to the County Treasurer
are collected, in accordance with statute, and shall be and remain
a lien upon the property against which they are assessed until paid.
If, by change in statute or otherwise; the Treasurer of the County
of Wayne is no longer charged with the collection of delinquent real
property taxes, such delinquent taxes shall be collected in the manner
then provided by statute for the collection of delinquent City, school
and county taxes.
For the purpose of assessing and collecting taxes for state,
county and school purposes, the City shall be considered the same
as township, and all provisions of statute relative to the collection
of and accounting for such taxes shall apply. For these purposes,
the Treasurer shall perform the same duties and have the same powers
as township treasurers under statute.
