[Ord. No. 1112, 5-18-1994]
Pursuant to Act 399 of the Public Acts of 1984, as amended,
MCLA § 211.44 et seq., a property tax administration fee
is hereby adopted.
[Ord. No. 1112, 5-18-1994]
The property tax administration fee shall be used solely to
offset costs incurred the City in assessing property values; in collecting
property tax levies; in the review and appeal of assessments, and
such other purposes as shall be authorized pursuant to Act 399 of
the Public Acts of 1984, as amended.
[Ord. No. 112, 5-18-1994; Ord.
No. 1211, 5-20-1998]
Commencing with the real and personal property ad valorem taxes
levied effective July 1, 1998 and December 1, 1998, and on such dates
as shall be hereafter authorized by statute and/or Charter, the City
Treasurer shall add a property tax administration fee of 1% computed
on the aggregate amount of real and personal property taxes collected
and due thereafter. This authorization for the imposition of a property
tax administration fee shall be valid for all levies that become a
lien after the adoption of this ordinance. The amendment of this section
shall not affect the collection and enforceability of a property tax
administration fee imposed pursuant to this section prior to its amendment.
[Ord. No. 1112, 5-18-1994; Ord. No. 1211, 5-20-1998]
On real and personal property taxes paid after February 14,
1999, and after February 14 of each succeeding year thereafter, and
prior to March 1, 1999 and prior to March 1 of each succeeding year
thereafter, the City Treasurer shall add an additional 3% late penalty
charge on all taxes paid after February 14 and before March 1. This
authorization for the imposition of a late penalty charge shall be
valid for all levies that become a lien after the adoption of this
ordinance. The amendment of this section shall not affect the collection
and enforceability of an additional 1% property tax administration
fee and a 3% late penalty charge imposed pursuant to this section
prior to its amendment.
[Ord. No. 1112, 5-18-1994; Ord. No. 1491, 2-6-2008]
(1)
The City Treasurer may waive interest accruing on the delinquent summer property tax as defined by Section 10.15 of the Charter, interest on taxes from February 15 to March 1, and late penalty charges for the homestead property of a senior citizen, paraplegic, quadriplegic, eligible service man, eligible veteran, eligible widow, totally and permanently disabled person, or blind person, as those persons are defined in Chapter 9 of Act 281 of the Public Acts of 1967, as amended, being MCLA § 206.501 to 206.532, if such person makes a claim before February 15 for a credit for that property provided by Chapter 9 of Act 281 of the Public Acts of 1967, as amended, presents a copy of the form filed for that credit with the City Treasurer, and if such person has not received the credit before February 15.
(2)
The City Council may waive interest on delinquent personal property
taxes, in whole or in part, if the taxpayer executes and complies
with an acceptable written tax payment agreement setting forth a plan
to cure the delinquency.
(3)
The City Treasurer may waive interest on delinquent personal property
taxes:
(a)
To the extent of $200 per tax year, per personal property tax
parcel number and without City Council approval, if the taxpayer executes
and complies with an acceptable written tax payment agreement to cure
the delinquency; or
(b)
To the extent of $500 per tax year, to allow collection of delinquent
personal property taxes in an action within the jurisdiction of the
small claims division of the district court.
(4)
A waiver may be revoked if the taxpayer fails to pay as agreed.
[Ord. No. 1112, 5-18-1994]
The property tax administration fees and late penalty fees as
established by this chapter shall become a lien and enforced in the
same manner as delinquent, real and personal property taxes pursuant
to statute and charter.
[Ord. No. 1112, 5-18-1994]
The collection procedure for summer taxes pursuant to Section 10.15 of the Charter is hereby reaffirmed and shall be collected in accordance with the provisions set forth therein.
The resolution of City Council adopted December 21, 1983 as
Council Action No. 83.685 shall be rescinded upon the effective date
of this article [June 8, 1994]. The rescission of this resolution
shall not affect the collection and enforceability of delinquent taxes
which became delinquent prior to the adoption of this ordinance.
[Ord. No. 1112, 5-18-1994]
(a)
Severability. If any section, subsection, paragraph, sentence, clause
or phrase of this chapter shall be declared invalid for any reason
whatsoever, such decision shall not affect the remaining portions
of this chapter which shall continue in full force and effect, and
to this end the provisions of this chapter are hereby declared to
be severable.
(b)
Savings clause. This chapter shall not effect violations of any other
ordinance, code, resolution, or regulation of the City existing prior
to the effective date hereof, and any such violation shall be governed
and shall continue to be punishable to the full extent of the law
under the provisions of those ordinances, codes, resolutions, or regulations
in effect at the time the violation was committed.
