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To certify amounts to recorder.

Treasurer to give bonds.

Warrant,

what to set forth.

Treasurer to give notice

tax roll.

into the last column of the roll. The assessor upon the completing of said roll shall certify to the city recorder the amounts of taxes levied in his roll for State and county purposes, and for city and school taxes, special assessments and other purposes, and the recorder shall charge the amount thereof to the city treasurer. The city treasurer shall give a bond to the county treasurer in the same manner as township treasurers are required to do, and thereupon, on or before the first Monday in December, the assessor shall deliver a certified copy of the assessment roll, with the taxes entered therein as aforesaid, to the city treasurer, with his warrant for the collection of the taxes therein annexed thereto.

SEC. 7. The warrant annexed to such roll shall command the city treasurer to collect from the several persons named in said roll the several sums mentioned in the last column thereon opposite their respective names, and to retain in his hands the amount receivable by law into the city treasury, for the purposes therein specified and to account for and pay over to the county treasurer the amounts therein specified for State and county purposes, on or before the first day of March next following; and the said warrant shall authorize and command the treasurer, in case any person named in said tax roll shall neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattels of such person. The roll with the warrant annexed thereto shall be known as the "Tax roll.”

SEC. 8. Upon receiving the tax roll as above provided, the of receipt of city treasurer shall give immediate notice to the taxpayers of the city, by posting copies thereof in three public places in each ward that such roll has been delivered to him, and that the taxes therein levied may be paid to him at his office, before the tenth day of January of the succeeding year, and that on all sums voluntarily paid before that time, he will add one per cent collection fees, and upon all taxes paid on and after said tenth day of January and on or before the tenth day of February next following, he will add two per cent collection fees; and upon all taxes paid after said tenth day of February, he shall add three per cent for collection fees. It shall be the duty of the city treasurer to be at his office from nine o'clock in the forenoon to five o'clock in the afternoon upon Tuesday and Friday of each week dur ing the months of December, January and February, and shall receive payment of such taxes as may be offered to him.

Office hours.

May appoint deputy.

SEC. 9. The city treasurer, with the consent of the council, may appoint a deputy, who shall possess all the powers and may perform all the duties of the treasurer. Such city treasurer and his bondsmen shall be liable for all the acts and defaults of such deputy. Such deputy shall be paid by the treasurer. The treasurer shall have such powers and perform such duties not herein particularly enumerated, as are conferred upon township treasurers by the general law of this State.

may appoint

SEC. 10. The tax roll, with the warrant attached as herein When council provided, shall be delivered to the city treasurer, as herein- treasurer. before provided, if security has been given by him as required by law, or in this act provided, and if such security shall not have been given, the council shall immediately ap· point some suitable person, who shall give the required security to collect the taxes spread on such tax roll, and the person so appointed shall thereupon be entitled to receive said tax roll, and shall collect and pay over such taxes and make return of his doings thereon, in the same manner, and shall have all the powers and perform all the duties, and be subject to the same liabilities as in this act conferred upon the city treasurer, for the purpose of the collection and return and paying over of said taxes. The city treasurer, or person authorized to collect taxes, as herein provided, may in his discretion, proceed to collect the personal tax spread upon said roll at any time after the delivery to him of said roll.

treated as

SEC. 11. All the provisions of law respecting delinquent When city taxes levied in townships shall apply to all taxes, special township. assessments and charges created, ordered or levied in the city of Muskegon Heights, and be returned as delinquent to the county treasurer. The city, in respect to taxes, special assessments and charges created, ordered or levied therein, and returned to the county treasurer as delinquent, shall, except as herein otherwise provided, be considered and treated as a township, and all provisions of law for the sale of lands, for the payment of taxes levied for State, county and township purposes returned delinquent, shall apply to the return and sale of property for the non-payment of delinquent taxes, special assessments and charges created, ordered or levied in the city of Muskegon Heights except as herein otherwise provided.

ered legal.

SEC. 12. No general or special tax, special assessments or Tax considcharges created, ordered or assessed in said city, upon any property therein, shall be held illegal or invalid, for any matter of form, in any matter not affecting the merits of the case, and which shall not injure or prejudice the rights of the party assessed; and all taxes and special assessments and charges created, ordered and assessed in said city shall be presumed to be legally assessed, until the contrary is affirmatively shown, and no such presumption shall be rebutted, or any sale for taxes, special assessments and charges created, ordered or assessed in said city, be rendered invalid by showing that any paper, certificate, return or affidavit required to be made and filed in any office, is not to be found in the office where the same ought to be filed or found, but until the contrary is proved the presumption shall be, in all such cases, that such paper, certificate, return or affidavit was made and filed in the proper office.

SEC. 13. The council shall have power to assess and col- Council may lect from every male inhabitant in the city, over the age of tax.

collect poll

Township taxes, where

paid.

Council may make certain contracts.

Proviso.

May submit question to electors.

Notice of election.

twenty-one years, and under the age of sixty years, except paupers, idiots and lunatics, and other persons who are by law exempt, an annual capitation or poll tax, not exceeding one dollar, and the council may provide by ordinance for the collection of the same. Any person assessed for such poll tax may pay the same by one day's labor upon the streets under the direction of the street commissioner. All money raised by such poll tax shall be expended under the direction of the council.

SEC. 14. All township taxes heretofore assessed and levied for township purposes upon any of the lots, pieces or parcels of land included within the limits of the city of Muskegon Heights, according to the provisions of this act, and which are delinquent and unpaid, when collected, shall belong and be paid to the township in which said land was situated at the time of the levying and assessment of such taxes. All village taxes which have been assessed and levied for village purposes upon any of the lots, pieces or parcels of land within the limits of said city of Muskegon Heights, according to the provisions of this act, and which are delinquent and unpaid, when collected, shall belong to and be paid to said city of Muskegon Heights.

SEC. 15. The council shall also have the power and authority to enter into a contract with the owners of manufacturing or industrial enterprises, or any person or corporation contemplating locating in said city for the carrying on of any manufacturing or industrial business, and who will contract to employ in said business an average of not less than twentyfive persons daily during the working days of the year, to exempt said owners, persons or corporations from taxation for all city purposes, and from payment of water rates upon their manufacturing plant, including real estate, buildings, machinery and other property, and the personal property which is the product thereof, and upon the raw materials which are kept in stock to be manufactured in said plant, for not to exceed ten years after the date of said contract: Provided, That the council, before entering into such contract, shall submit the matter to a vote of the electors of said city at a general or special election to be held for that purpose. The council, if it determine to submit any such proposition to a vote of the people of said city, shall, by resolution, appoint a time and places in said city for the holding of said election, and in said resolution shall also direct the recorder of said city to cause to be posted in five public places in each ward of said city, at least ten days before said election, a notice, either writ ten or printed, stating the time and places of holding of said election, and stating the object of said election to be to vote upon the question whether the council shall enter into a contract to exempt, from taxation for city purposes, for a term of years to be stated therein, a certain person, copartnership or corporation organized or to be organized, and giv ing the name of such person, copartnership or corporation,

execute contract.

upon the establishment in said city, by said person, copartnership or corporation, of a plant for the manufacture of some commodity which shall be named in said notice. Such election shall be conducted in the manner provided in this act for the holding and conducting of other elections, except as herein otherwise provided. All ballots cast at such election Form of shall be either written or printed, and ballots in proper form ballot. shall be supplied by the city recorder, at the expense of the city. The ballots shall be in the following form: "For the contract-Yes." "For the contract--No." And an ample supply of both kinds shall be furnished. After the closing of the Conducting of ballots, and without recess or adjournment, the board of election. inspectors shall publicly canvass the votes cast in the same manner as at other elections, and shall publicly declare the whole number of ballots cast, and the number of each kind, and shall, before adjournment, make a certificate thereof, which shall be signed by all of the inspectors, and filed at once with the recorder of said city, who shall securely attach the same to a copy of the notice of said election, and report the same to the council at a special meeting to be held the day following said election, or as soon thereafter as may be, or on the day named in this act, for the canvass of votes by said council cast at any regular election, and said notice and certificate shall be entered at large upon the records of said council. If at the said election, the majority of votes When may cast shall be "For the contract-No," said contract shall not be executed nor entered into, but if the majority of the votes cast at such election shall be "For the contract-Yes" then the council may, by resolution, instruct the mayor and recorder to execute a contract in accordance with the first resolution of the council, and that the vote at said election for and in behalf of said city and such contract, when so executed and delivered, shall be binding upon the city. Said contract Contract, shall provide that, should the person, copartnership or cor- vide. poration, or their heirs, successors or assigns, for any reason, during the term of said contract, suspend the operation of said plant for a period of more than six months in any one calendar year, except in case of unavoidable accident or casualty, or shall reduce the working force, or employes or laborers, within and about said manufacturing plant in said city, to less than twenty-five persons, then the council may, by resolution, declare said contract no longer binding on said city, and direct the assessment and taxation of the property included within the terms of said contract the same as other. taxable property in said city, and the adoption of such resolu tion in proper manner shall operate to wholly cancel said contract, and destroy its binding force upon all parties thereto. No tax or assessment levied for city purposes in said city, Not to make shall be invalid by reason of said contract having been executed, nor by reason of the fact that the property mentioned in said contract and included within its terms is not made to bear any part or portion of such taxes or water rates.

what to pro

tax invalid.

TITLE XI.

Expenses paid from general funds.

Board of

assessors.

Resolution of council.

When esti

mates, etc., to be published.

When improvements not to be made.

Contract

made before

assessment.

SPECIAL ASSESSMENTS.

SECTION 1. The cost and expense of the following improvements, including the necessary lands therefor, viz.: Public buildings for the use of the city and its several departments, public wharves and landings, and lands appropriated for streets and rights of way, shall be paid from the proper general funds of the city. When, by provisions of this act, the cost and expenses of any local or public improvement may be defrayed in whole or in part by special assessments upon lands fronting on and adjacent to or otherwise benefited by the improvement, such assessment may be made in the manner hereinafter specified.

SEC. 2. For the purpose of making any special assessment the council shall designate one of its aldermen, who, together with the assessor and the recorder, shall constitute a board of assessors. The compensation of such board shall be fixed and paid by the council.

SEC. 3. Whenever the council shall determine to make any necessary public improvement and defray the whole or any part of the expense thereof by special assessment, it shall so declare by resolution, stating the improvement and what part or portion of the expense thereof shall be paid by special assessment, and what part shall be paid from the general funds or from street district funds of the city, and it shall also designate the district of lands and premises, upon which the special assessment shall be levied.

SEC. 4. Before ordering any public improvement, any part of the expense of which is to be defrayed by special assessment, the council shall cause estimates thereof to be made, and also plats and diagrams, when practicable, of the work and locality to be improved, and filed with the recorder for public examination, and the council shall give notice thereof, and of the proposed improvement, and of the district to be assessed therefor, by publication in at least one newspaper published in Muskegon and circulating in said city of Muskegon Heights for at least two successive weeks, and of the time when the council will meet and consider any objections thereto. If the owners of more than one-half of the property to be assessed therefor shall object in writing thereto, no such improvement shall be made. The cost and expense of such improvement shall include the cost of surveys, plans, assessments and cost of construction. In no case shall the whole amount to be levied upon any lot or premises for any one improvement exceed twenty-five per cent of the value of such lot or land as assessed upon the assessment roll for the preceding year. Any cost exceeding such percentage which would otherwise be chargeable on such lots or premises shall be paid from the proper general fund of the city. No special assessment to defray the estimated cost of any such improve

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