Section 1. The city council shall have power by ordinance to prescribe the form of assessment rolls, and prescribe the duties and define the powers of assessors; provided, that the assessors shall have the same powers as state assessors. The city council may also make such rules and give such directions in relation to revising, altering or adding to the rolls as they may deem proper and expedient.
Section 2. The city council shall have power and authority to levy and collect taxes upon all property, real and personal, taxable by law for State purposes within the limits of said city, and not by general law exempt from municipal taxation, not exceeding one-half of one per centum per annum upon the assessed value thereof, to defray the contingent and other expenses of the city, not herein otherwise provided for, which taxes shall constitute the general fund.
Section 3. The city council shall each fiscal year levy and cause to be collected a tax on all the real and personal property, taxable by law for state purposes within said city, and not by general law exempt from municipal taxation, sufficient for the payment of all interest and bonds, for the payment of which the said city is liable during said fiscal year, which year shall commence the first day of April and end the thirty-first of March following, and said tax, when collected, shall be applied exclusively to such payment and to no other purpose; provided, however, that if in any fiscal year the amount of bonds maturing shall exceed twenty thousand dollars, the city council shall provide for the said excess by the reissue of bonds bearing no higher rate of interest, and running for no shorter term of years, than were the bonds in excess as maturing at the date of their issue.
Section 4. The city council shall have power to levy and collect on the real estate in the lamp district or districts which they can from time to time create, a sufficient tax to defray three-fourths of the expense of lighting the streets in such district or districts respectively.
Section 5. The city council shall have power to levy and collect a poll tax not exceeding one dollar and fifty cents for every year upon all male persons, residents of the city, over the age of twenty-one years, and under fifty years, which tax shall be appropriated to the improvement of the streets within the limits of the city, and to no other purpose. All residents of the city shall be exempt from working on the public roads or highways beyond the city limits, nor shall they be compelled to pay poll tax for keeping the same in repair. The city council shall also have power to levy and collect a tax on dogs not exceeding five dollars, nor less than one dollar, whether male, female, or pups.
Section 6. The city council may levy and collect a special tax on all real and personal property within the city, taxable by law for State purposes, and not by general law exempt from municipal taxation, for the erection of markets, city hall, hospitals, or workhouses, waterworks, and gas works, within and without the city limits, for the purchase of market grounds, public squares, parks, gas works, or for any public improvement; provided, that the estimated cost of such improvements or purchases may be apportioned by the city council and collected by a series of annual assessments; but no tax or taxes shall be levied in any one year, under this section, which shall exceed five mills on the dollar on the property assessed for any and all purposes in this section specified; provided, further, that the proposition for such special tax shall have been first submitted to a vote of the qualified voters of said city, and approved by a majority thereof; provided however, that the mayor and city council shall have power to levy a tax on all the real and personal property in the city taxable for state purposes, and not exempt by law from municipal taxation, not exceeding one percent, in order to complete the market house and city hall building already commenced and in course of construction, without any vote being taken on the same. Whenever the owners of a majority of the real estate fronting on any street, avenue, lane, alley, or parts thereof, shall petition the city council to grade, pave or macadamize such street, avenue or alley, the city council shall order an assessment to be made of all the property fronting on such street, lane, avenue, or alley, or parts thereof, proposed to be graded, paved or macadamized, and shall levy and collect a special tax according to extent of front of property fronting on the same to the amount of one-half of the sum required to make the improvement petitioned for, and the city council shall supply the remainder from any money in the treasury not otherwise appropriated.
Section 7. Whenever it shall appear to the city council that a sidewalk is needed for public convenience along any avenue or street, or whenever the owners of a majority of the real estate fronting on any avenue, street, or block thereof, shall petition the city council to construct sidewalks along the side or sides of such avenue, street, or block thereof, the city council shall order an assessment to be made of all the property fronting on the avenue, street or block along which the proposed walk is to be constructed, and shall levy and collect a special tax according to the extent of the respective fronts, sufficient to make the sidewalk ordered to be made or petitioned for, which shall be applied to that purpose and no other; provided, that the city council may permit any owner of the property fronting on the proposed sidewalk to construct same under the direction of the city engineer or street commissioner in strict conformity in all respects with the remainder of the sidewalks on such avenue, street or block.
Section 8. The general and special taxes levied by the city on property in conformity with the powers granted by this charter shall constitute a lien on the property against which they are levied, until paid, and the city council shall have power to cause real estate to be sold for delinquent taxes in such manner as they may provide by ordinance; and to provide for the redemption thereof in such manner as shall not be inconsistent with the laws of this state and may in the same manner give power to the city collector to levy upon and sell any personal property, delinquent for taxes or to bring suit in the name of the city against any person delinquent in the payment of taxes, in any court of competent jurisdiction, which court shall render judgment therefore, at the return term thereof, unless such delinquent shall file an affidavit that said taxes have been paid, or were levied in error, in which case the court may grant a continuance until the next term thereof, but not longer, and upon award of judgment against said delinquent for the amount of taxes, with all interest, penalties and charges, as may be prescribed by ordinance, together with the costs of the proceedings, special execution shall issue against the delinquent property, which shall be enforced as in other civil cases under the laws of this state.
Section 9. The city council shall have power to cause to be made or executed by the city collector, a deed or deeds, for lots or lands when the same shall have been sold under the ordinances of the city, for non-payment of taxes due the city; and such deeds, when executed shall be received in like manner, and shall have the same force and effect as state tax deeds by the general laws of the state.
Section 10. The city treasurer shall be the sole custodian of all funds belonging to the City of Chillicothe from whatsoever source derived and shall disburse the same only upon the proper warrant of the city auditor, countersigned by the city clerk, except for the redemption of the bonds and interest coupons of said city as the same shall from time to time mature, and said city treasurer shall upon payment of such bonds or coupons immediately cancel the same and said treasurer shall at the end of each quarter surrender to the city auditor all bonds or coupons so retired by him during each quarter, and the city auditor shall issue to the treasurer a warrant for the amount of the same, which said bonds and coupons having been compared by the auditor with the register of bonds issued and duly marked "canceled" thereon, shall by said auditor be filed in his office until the close of the fiscal year; when upon settlement of said auditor's accounts with the city, said bonds and coupons shall be burned in the presence of the city council, or a committee thereof, and the clerk of said council shall certify under the seal of the city, the numbers and amounts of said bonds and coupons so burned, and for what purpose issued, which certificate shall be filed by the auditor in his office.
Section 11. No warrant shall be drawn by the city auditor or be paid by the city treasurer unless the money has been previously appropriated by order of the city council; provided that the auditor may draw his warrant on the treasurer for the refunding of money to any purchaser or purchasers at any city tax sales, where the property so purchased may have been redeemed by the owner thereof subsequent to such sale, in which case the certificate of purchase to be surrendered to the auditor by such purchaser or purchasers shall be a sufficient voucher to the auditor for the issue of his warrant upon the treasurer for the amount due them.
Section 12. The city council shall not make any appropriation for any purpose whatsoever exceeding one thousand dollars in excess of the income received and unappropriated at the time any such appropriation is made.
Section 13. The city council shall have no power to appropriate money for other purposes than are provided for in this charter, without first submitting such appropriation to a vote of the qualified voters of said city and a majority thereof shall have approved of such appropriation; nor shall the city auditor draw his warrant for, nor the treasurer pay the amount of, or any portion of such appropriation, without the approval of the majority of the qualified voters for such appropriation as herein provided.
Section 14. The auditor and treasurer shall have free access to each other's offices for the inspection of all books, accounts and papers which may concern any of their duties, and if the said city auditor shall knowingly issue any warrant upon the city treasurer, not authorized by law, or if said city treasurer shall willfully and unlawfully refuse to pay any warrant lawfully drawn upon him, or if either of said officers shall willfully neglect or refuse to perform any duty enjoined on them by law, or shall willfully do any act not authorized by law or in any other manner not required by law, they shall be deemed guilty of a misdemeanor, and, upon conviction, shall forfeit to the city any sum not exceeding five hundred dollars, and be imprisoned in the county jail of Livingston County for any length of time not exceeding one year.
Section 15. The city council shall, by ordinance, as soon as practicable after the passage of this act, provide for an appeal from the decision of the auditor of the City Council by any person interested in the decision of any claim or account against the city, and also the issuing of duplicate bonds, coupons and warrants, in lieu of those which may be proved to have been destroyed or lost, under such conditions and restrictions as the interest of the city shall require, and also prohibiting the city auditor and treasurer or their clerks or employees, or any other city officer from dealing in the bonds, coupons, warrants or other evidences of city indebtedness, at less than their par value; and the city council shall have power to pass such other ordinances for the collecting, safe keeping and disbursing the revenue of said city, as they may deem necessary and proper, and not inconsistent with the provisions of this charter, or of the constitution and laws of this state.
Section 16. All persons other than the city treasurer, charged with the collection of monies under the ordinances of the city, shall promptly pay the same over to the treasurer under such penalties for default thereof as the ordinances of said city shall prescribe; for which money the said treasurer shall issue duplicate receipts, and the person receiving the same forthwith deposit one of them with the city auditor, who shall credit the person accordingly and charge the treasurer with the amount; and the city council, by ordinance, shall provide for the keeping of all books, accounts and registers by said auditor and treasurer as shall be necessary to the exhibiting of the financial affairs of said city in a plain, clear and comprehensive manner, which books, accounts and registers shall at all times be open to the inspection of the city officers, city council, or any committee thereof, or any citizen of said city during the usual hours for business in the offices where the same shall be kept.
Section 17. All city improvements of whatever kind or character including the erection of all public buildings made or to be erected at the expense of the said city, shall be let by contract to the lowest responsible bidder; and previous to the execution of any such contract for the making of improvements or the erection of buildings, the city auditor shall advertise in at least one paper published in said city for sealed proposals for the doing of the required work, the first insertion of which advertisement shall be at least twenty days prior to the day specified for the opening of such bids, upon which day the said auditor, in conjunction with the city treasurer and engineer, shall examine all the proposals received, and if all such propositions are not deemed too high for the proposed work, the contract shall be awarded as herein specified, and upon the approval of such award by the city council, the mayor shall execute in behalf of said city, contracts in triplicate with the successful bidder or bidders, each of which shall be countersigned by the city clerk under his official seal; and one copy thereof shall be filed with the city auditor, one shall be delivered to the city engineer or other officer in charge of the work to be constructed, and the third to the constructor; provided, that nothing in this section shall be so construed as to prevent the repairs by day's work of streets, sewers, culverts, buildings or other city property, so far as may be necessary for their preservation, under the direction of the city engineer or other proper officer, when such repairs shall have been ordered to be made by a vote of the city council.
Section 18. The city council may, under the general power to borrow money on the credit of the city (as provided in Section Two (2), Article Four (IV)(Section 4-2 of this compilation), provided by ordinance for borrowing money or issuing the bonds of the city for the following objects:
First: In payment of any subscription by said city to the stock of any railroad which may terminate in or pass through said city, or in and of the construction thereof;
Second: To grade, pave, macadamize or otherwise improve any public street or avenue in said city, where such improvement is not made upon the petition of a majority of the property holders fronting on said streets or avenues or where the charging of such work or improvement against such property would from its magnitude be extraordinarily burdensome on the owners thereof, and such would be for the general benefit of the entire city;
Third: To construct public sewers;
Fourth: To purchase the grounds upon which to erect the buildings and reservoirs necessary for lighting said city with gas, and for supplying its inhabitants with water; and to complete and put in operation such gas and water works, with all the mains, pipes, levels, hydrants or other apparatus, machinery and fixtures in anywise appertaining thereto;
Fifth: For the erection of all public buildings of whatever character or description necessary to the use of said city; provided, however, that every ordinance for borrowing money shall specify the sum to be borrowed, and the object to which the same is to be applied, and that it shall have been passed by a vote of a majority of the city council, and after due publication in the several newspapers published in said city, it shall have been submitted to a vote of the qualified voters thereof, and approved by the two-thirds of the votes cast at any general or special election held in said city, before such ordinance shall be in force and effect; and provided, however, that the mayor and city council shall have the power without submitting the same to a vote of the people, to issue bonds with interest not exceeding 10 per cent per annum, and not exceeding ten thousand dollars in amount; for the purpose of completing the city hall and market house building already commenced and in course of construction, provided further, that until and after said city shall contain by actual enumeration, a population of six thousand inhabitants, the public debt, including the floating debt, of said city of Chillicothe, shall not exceed the sum of one hundred and twenty-five thousand dollars, and all bonds, subscription, and other evidences of indebtedness issued or made by said city in excess of said sum shall be absolutely null and void. Whenever a proposition to borrow money shall be passed and approved as hereinbefore provided, the bonds may be issued in pursuance of ordinance, in proper form, with the necessary coupons attached, having not more than thirty years to run, and in denomination of not less than five dollars each, and bearing such rates of interest not exceeding ten percent per annum, and payable at such place as the ordinance authorizing such issue may prescribe; said bonds shall be signed by the mayor and attested by the city clerk, under his official seal, who shall deliver the same to the city auditor, who shall countersign said bonds, register the same in proper books, to be kept for that purpose, sign the interest coupons attached thereto and deliver the same to the city treasurer, or other person or persons authorized by ordinance to receive them, and take his or their receipts for the same.
Section 19. The city shall not at any time become a subscriber for any stock in any corporation unless the proposition to subscribe such stock shall have been passed and approved in like manner as is herein provided for propositions to borrow money.
Section 20. The city council shall provide by ordinance for a settlement of the accounts of the auditor and treasurer, or other city officers charged with the collection of city funds, at the close of each fiscal year, and shall publish in a paper published in said City of Chillicothe, a statement of receipts and expenditures of every description for the last fiscal year, including all monies that have passed through the hand of the auditor and treasurer for any purpose whatsoever, together with the different sources of city revenue, the amount received under each, the several appropriations made by the city council, the object of such appropriations and the sum expended under each, also a statement of all money borrowed upon the credit of the city, whether by temporary loans or otherwise, the terms of such loans, by what authority made, how applied, how much of the same or other city indebtedness remains unpaid, together with the auditor's estimates for the next fiscal year, and such other special information as will give the people of said city a concise and plain statement of the condition of its financial affairs.
Section 21. The city council shall by ordinance prescribe the amount of bonds to be required from each and every officer elected or appointed under this act, and the number of sureties to be required for each, which said bonds, when approved by the mayor, shall be filed with the city clerk.