The City shall have the power to assess, levy and collect ad
valorem taxes, rents, tolls and excise or specific taxes. The subjects
of ad valorem taxation for municipal purposes shall be the same as
for state, county and school purposes under the general law. City
taxes shall be assessed, levied, collected and returned in the manner
provided by law, except as otherwise provided by this Charter.
The City Assessor shall annually place a value, in accordance
with the law, upon all property, both real and personal, in the City
which is subject to taxation. Values shall be determined in accordance
with established assessment rules, techniques and procedures, including
those promulgated by the State of Michigan.
As soon as practicable each year, but not later than any deadline
provided by law, the City Assessor shall prepare and certify an assessment
roll of all property in the City, in the manner and form provided
by law.
As soon as practicable each year, but not later than any deadline
provided for by law, the City Assessor shall provide a notice of any
change in value to the owner of record. The notice shall also show
the times and places of the meetings of the Board of Review. The failure
to give any such notice or of the owner to receive it shall not invalidate
any assessment roll or assessment thereon.
The taxes thus levied shall become on July 1 or as soon thereafter
as levied, unless an earlier date has been designated by the City
Treasurer as provided by law, a debt to the City from the persons
against whom they are levied and the amount levied together with all
charges thereon shall become a continuing lien, until paid, on the
property of the taxpayer of the same character and extent as the lien
created by general law for state and county taxes.
All taxes, special assessments, charges, penalties and collection
fees on the City tax roll, including all additional assessments, charges
and fees provided in this Charter, which remain unpaid on the first
day of March following the date when said roll was received by the
City Treasurer shall, on that date, become delinquent and shall be
returned to the County Treasurer for collection. The taxes thus returned
shall be collected by the County Treasurer as provided for in the
general tax laws of the state. The taxes, fees, penalties, interest
and other charges submitted to the County Treasurer to be collected
under the provisions of the general laws of the state shall be and
remain a lien upon the lands against which they are assessed until
paid. At the time of making the return of all unpaid taxes, the City
Treasurer shall retain a copy of the return of unpaid taxes and shall
record subsequent collections or reassessments as returned to him
or her by the County Treasurer.
The levy, collection and return of taxes for state, county and
school purposes shall occur in conformance with the general law, except
that the preparation of the assessment roll, the meeting of the Board
of Review and the confirmation of the assessment roll shall take place
at the times provided in this Charter.