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proviso.

the aldermen elect: And provided further, That the council Further
may cause sewers to be constructed, and water mains and
pipes to be constructed and laid, and may employ labor and
purchase materials therefor, when so deemed advisable and
ordered by a vote of two-thirds of all the aldermen elect. No
contract shall be awarded under the provisions of this section
to any person who is in default to the corporation upon any
contract, bond, obligation or otherwise, or who is a defaulter
to the corporation, who shall be disqualified in other respects
under the provisions of this act.

may borrow.

SEC. 12. The council shall also have authority to raise When council money by loan in anticipation of the receipts from special assessments, for the purpose of defraying the costs of the improvement for which the assessment was levied and interest may be added thereto as a part of the cost of the improvement. Such loan shall not exceed the amount of the assessment for the completion of the whole work.

current ex

SEC. 13. In addition to all other loans authorized by this Bond issue for act, the council shall have authority to issue bonds of the city pense. of Muskegon Heights to the amount of two thousand dollars for the purpose of paying the current expenses of said corporation prior to the receipts from the first year's general taxes. Such bonds shall be of such denominations as the council shall direct and shall be issued for a period not to exceed ten years and shall bear interest at a rate not to exceed five per centum per annum. Such bonds shall be payable from the interest and sinking fund of said city.

mitting ques

electors.

SEC. 14. Should any greater amount be required in any May raise year for any public improvement or purpose, to be paid for mittity by subfrom the general funds of the city, than can be raised by the tion to council under the foregoing provisions of this title, such amounts may be raised by tax or loan, or partly by tax and partly by loan, if authorized by a majority vote of all the electors voting upon the question at an annual city election, or at a special election called for that purpose: Provided, That Proviso. the amount voted or raised in any year, under the provisions of this section, shall not exceed five per cent of the assessed valuation, of the property of the city, as shown by the assessment roll for the preceding year.

pass resolu

lished.

SEC. 15. The proposition to raise such additional amount Council to shall be submitted to a vote of the electors by a resolution tion. of the council, distinctly stating the purpose of the proposed expenditure, the amount proposed to be raised therefor, and whether by tax or loan. Such resolution (after having been To be pubadopted by the council) shall be published in one of the newspapers of the city of Muskegon circulating in the city of Muskegon Heights, and copies thereof posted in five public places in each ward of the city, at least two weeks before the election, at which the vote is to be taken. Such vote shall be by ballot.

ited to fund

SEC. 16. All moneys and taxes raised, loaned or appro- Money credpriated for the purposes of any particular fund shall be paid raised for. in and credited to such fund, and shall be applied to the pur

Transfer of surplus.

Moneys, how drawn.

When warrants not to be drawn.

Relative to

issue of bonds.

When council to audit accounts of officers.

expenses, etc.

poses for which such moneys were raised and received and to
none other, nor shall the moneys belonging to one fund be
transferred to any other fund, or be applied to any purpose for
which such other fund is constituted, except when there shall
be a surplus in any general fund at the close of any fiscal
year. In such case the surplus shall be transferred to the in-
terest and sinking fund should there be a deficiency in that
fund, otherwise the council may apply such surplus as it shall
deem proper.
But whenever there shall, from any cause be a
deficiency in the police fund, fire department fund, highway
fund, sewer fund, bridge fund, or water fund, the council may
transfer from the contingent fund to supply the deficiency
thus existing. Moneys not received or appropriated for any
particular fund shall be credited to the contingent fund.

SEC. 17. No moneys shall be drawn from the treasury, except in pursuance of the authority and appropriation of the council and upon warrants signed by the recorder and countersigned by the mayor, or in case of a vancy in the office of mayor, or in the absence of the mayor from the city, by the president pro tem. Such warrant shall specify the funds from which it is payable and shall be paid from no other fund.

SEC. 18. No warrant shall be drawn upon the treasury after the fund from which it should be paid has been exhausted, nor when the liabilities outstanding and previously incurred and payable from such fund are sufficient to exhaust it.

SEC. 19. For any loans lawfully made, the bonds or other obligations of the city may be issued bearing a legal rate of interest. When deemed necessary by the council to extend the time of payment, new bonds or obligations may be issued in place of former bonds or obligations falling due, in such manner as merely to change, but not increase the indebtedness of the city. Each bond or obligation shall show upon its face the class of indebtedness to which it belongs, and from what fund it is payable.

SEC. 20. During the month of March in each year, the council shall audit and settle the accounts of the city treas urer and other officers of the city, and the accounts also, as far as practicable, of all persons having claims against the Statement of city, or accounts with it not previously audited; and shall cause to be made a statement in detail of the receipts and expenditures of the corporation during the preceding year, which statement shall distinctly show the amount of all taxes raised during the preceding year for all purposes, and the amount raised for each fund, the amount levied by special assessments and the amounts collected on each, and the amount of money borrowed, and upon what times and terms and for what purposes; also the items and amounts received from all other sources during the year. Said statement shall also show the amount and items of all indebtedness outstanding against the city, and to whom payable, and with what rate of interest, and such other information as shall be necessary to a full understanding of the financial concerns of the city.

TITLE X.

ASSESSMENT AND COLLECTION OF TAXES.

assessments.

SECTION 1. The assessor of the city of Muskegon Heights Who to make shall, in each year make and complete an assessment of all the real and personal property within said city liable to taxation, under the laws of this State, and of all the property of any person liable to be assessed therein, in the same manner as required by law for the assessment of property in the townships of this State, and in so doing he shall conform to the provisions of law, governing the actions of supervisors of townships performing like services unless otherwise in this act provided, which said assessment roll shall be completed on

whom de

or before the first day of June in each year. The assessor shall To index roll. make an index of said assessment roll, showing in alphabetical order the names of all persons against whom an assessment is made therein, and the several and respective pages in said roll upon which said assessment appears. He shall deliver said Index. to index to the board of review at the time appointed for the livered. meeting thereof, and the same shall be kept by said board for the use of taxpayers during its session. Said index shall be delivered to the treasurer when the tax roll shall be delivered to him, and the same shall thereafter be kept in his office for the use of taxpayers. The city recorder shall be clerk of said board of review and shall correct said index in such manner as to embrace therein all corrections or alterations made by the said board. In the matter of the assessment of property, When city the levying of taxes and the collection thereof, the city of township. Muskegon Heights, except as in this act otherwise provided, shall be considered and treated as a township, under the provisions of the general laws of this State.

treated as

stitute board

tion.

SEC. 2. The assessor of said city, the city attorney, and Who to conthree tax paying electors of said city, to be appointed by the of review. council on the nomination of the mayor, shall constitute a board of review of assessments. The three tax paying electors aforesaid shall severally take the constitutional oath of office. Said board of review shall organize by electing one of their number chairman. The city recorder shall be one of said board but shall have no vote. The assessor, city attorney and Compensarecorder shall serve without compensation; the three members appointed as aforesaid shall each receive as compensation two dollars per day and no more. Said board shall meet on when to the first Monday of June in each year, at the council room, and remain in session at least six hours each day for at least three days and not to exceed five consecutive days. SEC. 3. The recorder shall give ten days' previous notice Recorder to of the meeting of said board by publishing the same in a newspaper of the city of Muskegon circulating in said city of Muskegon Heights, and by causing said notices to be posted in three public places in each ward. Said notice shall specify the days during which said board will hear complaints touching

meet.

give notice of.

When board

may add property to roll.

plaints.

the matter of assessments. During the first two days of its session, said board of its own motion, or on sufficient cause being shown, shall add to said roll, the names of persons, the value of personal property, and the description and value of real property liable to assessment in said city, omitted from said assessment roll, or strike therefrom property improperly assessed thereon; it shall correct all errors in the names of persons, in the description of property on said roll, and in the assessment and valuation of property thereon, at the request of any person, or his agent, whose property is assessed thereon, and on sufficient cause being shown, it shall correct the assessment as to such property in such manner as in its judgment will make the valuation thereof relatively just and equal. After the expiration of the first two days of its session, said board shall not add to said roll the name of any person nor the description of any property, nor shall it increase any asTo hear com- sessment thereon. During the first three days of its session, said board shall hear any complaint concerning said roll or any assessment thereon. It may require any or all complaints to be submitted in writing, as in its judgment it may deem best. Said board may, upon satisfactory cause shown, strike from said roll any property not legally thereon, and may at the request of any person whose property is assesed thereon, and on sufficient cause being shown, reduce the same, and shall cause to be done whatever else may be necessary to make said roll comply with the provisions of this act and the general tax law of the State. Said board shall determine from the evidence before it what changes, alterations and corrections are necessary and proper to be made in order to secure a just and true appraisement and valuation of the real and personal property in said city, and it shall incorporate such changes, alterations and corrections in said roll. Said board may make a new roll, whenever it may deem the same necessary, embracing such alterations and corrections as may have been adopted by said board. The determination and decision of said board as to all matters submitted to it, under the provisions of this act and of the general tax law of this State shall be final and conclusive, and shall not be subject to review by any court. Said board shall also have the same powers and perform like duties as are granted to and imposed upon boards of review in townships under the general law of this State, not inconsistent with the provisions of this act.

When may alter rolls.

Decisions to be final.

When board to adopt roll.

SEC. 4. When the board shall have reviewed and corrected the assessment roll of said city, they or a majority thereof, shall on or before the fourth Monday of June, adopt the same and endorse thereon and sign a statement to the effect that the same is the assessment roll of said city for the year in which it has been prepared and approved, and said roll shall be and remain the assessment roll of said city for the purposes mentioned in this act.

er to certify

assessor.

SEC. 5. On or before the first day of September in each When recordyear, the recorder shall certify to the assessor the aggregate amounts to be of all sums which the council require to be raised by general raised to taxation for the year for all city purposes, and also all amounts reported to the council and authorized to be raised for schools, library and school purposes, and all the amounts which the council require to be assessed or reassessed in any street district, main or special sewer district, or other special assessment district, or upon any parcel of land, or against any particular person as a special assessment, or otherwise within said city, or for any unpaid special assessment, or for any lien or charge created against any person or upon any parcel of land, under any ordinance, order or resolution of the council, under the provisions of this act, together with a designation of the district, a description of the land, the person upon or against whom the several sums are to be assessed or reassessed, with such further descriptions and directions as will enable the city assessor to assess the several amounts upon the property and the person chargeable therewith.

to place as

SEC. 6. It shall be the duty of the city assessor, upon re- How assessor ceipt of the certificate aforesaid, to levy in the assessment roll sessments on delivered to him as aforesaid, upon all the taxable property of roll. said city the amounts certified to him by the recorder of said city to be raised for city, school and library purposes, placing the city taxes in one column, the school, library, one-mill and schoolhouse taxes in another column, and the interest and sinking fund tax in another column, and shall also levy in the same roll upon the lands, property and persons chargeable therewith, all special assessments and sums reported to him by the recorder, as provided in this act for assessment or reassessment, and any street district or other assessments, placing all such taxes in a column of special assessments. He shall alo levy and spread upon said roll upon all the taxable property in said city, the amount certified to him as necessary to be raised in said city for State, county and other taxes. The levying of such taxes shall be in accordance with the pro- Levying, how visions of law governing the levying of taxes in townships, except as in this act otherwise provided. The several general funds mentioned in section three of title nine, shall be assessed in the aggregate under the head of "City taxes," and in a separate column so headed (except as to the interest and sinking fund, which shall be in a column by itself as above provided), the several special funds mentioned in section four of title nine shall be assessed in the aggregate under the head of "Special city taxes," and in a separate column so headed all special assessments shall be assessed separately and in a column headed "Special assessments." In all other respects except as in this act otherwise provided, the assessment and tax rolls shall be made in accordance with the provisions of the general law of the State. All special assessments shall be levied separately and the aggregate of taxes shall be carried

governed.

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