The fiscal year of the City shall end on June 30th of each year,
except as otherwise provided by the laws of the State of Michigan.
In order to carry out the purposes, powers and duties of the
City government established by this Charter, the City may assess and
levy and collect taxes. The annual laying and collecting of taxes
in a sum, except as otherwise provided by law, shall not exceed in
any one year 2% of the taxable value of all real and personal property
in the City. As used in this paragraph, "taxable value" is that value
as determined under the General Property Tax Act, 1893 P.A. 206,[1] as amended.
The subjects of ad valorem taxation for municipal purposes shall
be the same as for state, county and school purposes under the general
law.
For the purpose of assessing and collecting taxes for state,
county and school purposes, the City shall be considered the same
as a 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.
[1]
Editor's Note: See MCLA § 211.1 et seq.
The City Treasurer shall be the general accountant of the City
and shall keep a complete set of accounts in conformity and pursuant
to the Uniform Budgeting and Accounting Act of the State of Michigan,[1] as amended, showing the financial transactions of the
City, which accounts shall conform to the uniform system required
by law. The City Treasurer shall receive and disburse all moneys belonging
to the City and shall keep an accurate detailed account of all money
received and disbursed by him or her and of the particular fund into
which or from which said money is paid. He or she shall pay out no
money except upon warrant issued as in this Charter provided. He or
she shall, at least once every three months and more often if required,
furnish the Council with a statement showing all cash on hand and
in the bank at the beginning of the preceding period, the receipts
and disbursements for the preceding period, the cash and bank balances
at the end of the preceding period, and the condition of the several
funds of the City. He or she shall make such other reports as the
Council may require. The revenues raised by general taxation upon
all property in the City or by loan to be repaid by such tax shall
be divided into such and so many funds as the Council may by ordinance
or resolution determine. Pursuant to Act 2 of P.A. 1968, as amended,
being the Uniform Budgeting and Accounting Act of the State of Michigan,
the City shall keep proper books and records in accordance with said
Act. Further, the City shall obtain an audit of its financial records,
accounts and procedures in conformity with the requirements of said
Act.
[1]
Editor's Note: See MCLA § 141.421 et seq.
The City Assessor shall, on or before the first of March of
each year or as otherwise provided under the laws of the State of
Michigan, make an assessment roll of all persons and property liable
to taxation in the City, and in so doing, unless otherwise provided
in this Charter, he or she shall conform to and be governed by the
provisions of the general laws of the state governing assessing officers
performing like duties in the assessment of persons and property for
state, county, and school taxes.
The Assessor shall give notice to each owner or person listed
on the assessment roll of property a notice by first class mail of
an increase in the tentative state equalized valuation or the tentative
taxable value for the current year as prescribed by Section 24c of
the General Property Tax Act of the State of Michigan,[1] or other applicable law. In addition, the Assessor shall
give notice by publication in a newspaper of general circulation in
the City for 10 days prior to the date fixed for the completion of
the City's assessment roll in each year that, on and after that
date, the assessment roll will be completed and open for inspection
and that the Assessor will sit at his or her office in the City Hall
to hear complaints upon the assessments in the roll for the times
posted beginning on the date above stated. Persons considering themselves
aggrieved by reason of any assessment may complain thereof, in writing,
which complaint shall be filed with the Assessor during said time
posted and not thereafter. Every complaint shall state specifically
the grounds thereof, and no other matters shall be considered by the
Assessor. The date of the receipt and filing of such complaint shall
be endorsed thereon and signed by the Assessor, and it shall thereupon
become a part of the official records of the City. The Assessor shall
review the assessments complained of and may alter or correct the
same as to the persons charged thereby, the property described therein,
and the estimated value thereof. After completing the review and correction
of said assessment roll, the Assessor shall sign the same and add
thereto his or her certificate that the same has been duly completed.
On the date and at the time of convening of the Board of Review in
each year, the Assessor shall deliver said assessment roll to the
Board of Review. The failure to send or receive an assessment notice
does not invalidate an assessment roll or an assessment on that property.
[1]
Editor's Note: See MCLA § 211.24c.
The Council shall adopt an ordinance establishing a Board of
Review, including its size, composition, manner of appointment, duties
and responsibilities, in accordance with state law.
The City Manager shall prepare and file a proposed annual budget
for the ensuing fiscal year as required by law, based upon detailed
estimates furnished by the several City officers according to a classification
as nearly uniform as possible. The City Manager shall also prepare
the following information:
(1)
A comparative statement, in parallel columns, of the appropriation
and expenditures for the current and next ensuing fiscal year and
the increases and decreases in the appropriation recommended.
(2)
An itemized statement of the taxes required and of the estimated
revenue of the City from all other sources, for the ensuing fiscal
year, with comparative statements in parallel columns of the taxes
and other revenues for the current and next preceding fiscal year,
and of the increases and decreases estimated or proposed.
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Summaries of such budget shall be available in the Clerk's
office and the Bridgman City Library at least one week in advance
of a public hearing which shall be held by the Council before adopting
the same.
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Council shall pass by a vote of 3/5 of the members of the Council-elect
an annual appropriation resolution, which shall be within anticipated
revenues. The total amount of appropriation shall not exceed the revenues
of the City as estimated by the Council. No liabilities shall be incurred
by an officer or employee of the City, except as provided in the annual
appropriation resolution, or pursuant to continuing contracts and
debts authorized under the provisions of this Charter or the laws
of the State of Michigan. At any meeting after the passage of the
appropriation resolution and after at least one week's notice
to the members of the Council, the Council may amend such resolution
so as to authorize the transfer of unused balances appropriated for
one purpose to another purpose, or to appropriate available revenues
or a class not included in the annual budget. If for any cause there
shall be at the end of any fiscal year a surplus in any current expense
fund that is not dedicated by contract or statute for a specific purpose,
such surplus may be transferred to such other fund as the Council
may deem advisable.
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To the fullest extent permitted by law, the City shall have
the power and authority to borrow money on the credit of the City
and to issue bonds for the borrowing of money.
All taxes accruing to the City shall be collected by the City
Treasurer. All monies received by any officer or employee of the City
for or in connection with the business of the City shall be paid promptly
to the Treasurer, and shall be deposited by the City Treasurer with
such responsible banking institutions as may be designated by the
Council and furnish such security as the Council may determine. All
interest on such deposits shall accrue to the benefit of the City.
The Council shall provide for the prompt and regular payment and deposit
of all City monies as required by this section.
All fees received by any officer or employee in his or her official
capacity shall belong to the City.
No money shall be drawn on City accounts, except upon the check
of the City Treasurer countersigned by such officers of the City as
the Council may designate. Every check shall specify the fund from
which it is payable and shall be paid from no other fund. No check
shall be drawn upon any City account, after the fund from which it
should be paid has been exhausted, and if any such check shall be
drawn, it shall be void. No check shall be issued until the same has
first been authorized by the Council; provided, however, that the
check may be issued for the payment of labor and current expenses
with the prior authorization of the Council, but the total amount
of such checks issued between any successive regular meetings of the
Council shall not exceed such an amount as the Council shall establish.
All liquidated accounts and demands against the City shall be received
and audited by the City Treasurer, who shall enumerate them on a regular
form prescribed by the Council. The City Treasurer shall certify to
the Council as to the correctness or incorrectness of the various
amounts on such list. The Council shall authorize the issuance of
checks for the payment of such items as shall be approved by it.
No contract shall be entered into by the City for the making
of any public improvement or for the purchase of any materials, tools,
apparatus, supplies or services, exclusive of professional services,
defined and limited to legal, engineering, accounting and auditing,
the consideration or cost of which shall exceed $10,000, until specifications
shall be prepared therefor, and published advertisement made for sealed
proposals thereon; provided, however, that by a vote of 3/5 of the
members of the Council, in the event of an emergency, such contracts
may be made without advertisement and sealed bids. The City shall
have the right to reject any or all such proposals.
The City may through its departments, officers, and employees
perform public work of all kinds or it may let any of such work by
contract. The City shall not, however, undertake the performance of
any construction work exceeding an estimated cost of $10,000, until
it has first advertised for sealed proposals therefor, unless waived
by the Council.
No public improvement costing more than $50,000 shall be contracted
for or commenced until drawings, profiles, and estimates for same
shall have been submitted to the Council and approved by it, and the
same or a copy thereof shall thereafter remain on file in the office
of the City Clerk subject to inspection of the public.
No member of the Council shall vote for the authorization of
any contract with or for the City, or for the expenditure of any money
on the part of the City, if he or she shall be financially interested
in the proceeds of such contract or in the money so expended, except
in conformity with the laws of the State of Michigan. Members of the
Council or other officers or employees of the City shall be bound
by and shall adhere to the provisions of Act 196 of P.A. 1973, as
amended, of the State of Michigan, "Standards of Conduct by Public
Officers and Employees," and the provisions of Act 317 of P.A. 1968,
as amended, of the State of Michigan, "Contracts of Public Servants
with Public Entities."
The above-mentioned dollar figures shall be adjusted by the
City Treasurer annually, based upon the Consumer Price Index, published
by the Bureau of Labor Statistics of the United States Department
of Labor, or such other index as designated by Council, which shall
be kept on file with the City Clerk and reported to the City Council
by the City Manager.
