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Statement to auditor general.

When effective.

school district within his county, upon forms furnished by the superintendent of public instruction.

The superintendent of public instruction shall prepare a statement of the amount in the aggregate of the primary school interest fund payable to each county, and shall deliver the same to the auditor general, who shall thereupon draw his warrant upon the state treasurer in favor of the treasurer of each county for the amount payable to each county. He shall also send written notices to the clerks of the several counties of the amount in the aggregate to be disbursed in their respective counties, and the amount payable to the townships and cities therein respectively.

SEC. 2. The provisions of this amendment shall take effect
January first, nineteen hundred twenty-six.
Approved April 16, 1925.

Section amended.

[No. 54.]

AN ACT to amend section eighty-seven of act number two hundred six of the public acts of eighteen hundred ninetythree, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one and all other acts and parts of acts in anywise contravening any of the provisions of this act," the same being section four thousand eighty-five of the compiled laws of nineteen hundred fifteen.

The People of the State of Michigan enact:

SECTION 1. Section eighty-seven of act number two hundred six of the public acts of eighteen hundred ninety-three, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one and all other acts and parts of acts in anywise contravening any of the provisions of this act," same being section four thousand eighty-five of the com

piled laws of nineteen hundred fifteen, is hereby amended to read as follows:

SEC. 87. The accounts between the state, county and each Account township shall be adjusted on the basis of crediting and pay. adjustment. ing to each the taxes collected by and for each with the interest thereon. The auditor general shall, on the first day of January, April, July and October in each year, make a statement of account between the state and each county respectively, and render the same to the county treasurer of each county, and draw his warrant on the state treasurer, payable to such county treasurer, for all moneys in the state treasury collected for the county, township, school, highway or any other purposes for such county or township or district thereof, and transmit such warrant to the county treasurer, and notice to the county clerk thereof. At the same time the county treasurers shall pay to the state all moneys collected and due from their respective counties to the state, as shown by such account so rendered by the auditor general to be due the state: Provided, That on January fifteenth, and on the Proviso. fifteenth day of each month thereafter until the regular quarterly settlement for the quarter ending March thirtyfirst shall have been made each year, the county treasurer shall pay to the state all moneys coming into his hands from the collection of said state tax, and shall transmit therewith a sworn statement of the amount of taxes received from the collector in each assessing district in his county. He shall also pay to the auditor general for the use of the state, one per cent for each month or fraction thereof as interest on all money in his possession belonging to the state and not remitted on the fifteenth of the month on which remittance is to be made as herein provided. The auditor general shall include all sums due as interest in his quarterly statement to the county treasurer. Such sum shall be paid by the county the same as the taxes are paid and thereafter collected by the county from the treasurer or the sureties on his bond. The county treasurer of each county shall. on or before the first day of February, May, August and November in each year, make out a detailed statement of the account between the county and the several townships or cities, which statement shall show the different funds to which the several debits and credits belong, and render the same to the township or city treasurer, and pay all moneys shown by said statement so rendered to the township or city to the proper receiving offi cer of the township or city, and notify the township or city clerk of the items and total amount thereof; also a description of the lands upon which such taxes were paid. The county clerk shall charge such amounts to the county treasurer, and the township or city clerks shall charge such amount to the township or city treasurers on the books of their respective offices.

Approved April 16, 1925.

Section amended.

Property exempt from taxation. Government.

State.

County, etc.

Benevolent,

etc.

[No. 55.]

AN ACT to amend section seven of act number two hundred six of the public acts of eighteen hundred ninety-three, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening any of the provisions of this act," being compiler's section four thousand one of the compiled laws of nineteen hundred fifteen, as amended.

The People of the State of Michigan enact:

SECTION 1. Section seven of act number two hundred six of the public acts of eighteen hundred ninety-three, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes, and for the inspection and disposition of lands bid off to the state and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening any of the provisions of this act," being compiler's section four thousand one of the compiled laws of nineteen hundred fifteen, as amended, is hereby amended to read as follows:

SEC. 7. The following real property shall be exempt from taxation:

First, All public property belonging to the United States; Second, All public property belonging to the state of Michigan, except licensed homestead lands, part paid lands held under certificates, and lands purchased at tax sales, and still held by the state;

Third, Lands owned by any county, township, city, village or school district and buildings thereon, used for public purposes;

Fourth, Such real estate as shall be owned and occupied by library, benevolent, charitable, educational or scientific institutions and memorial homes of world war veterans incorporated under the laws of this state with the buildings and other property thereon while occupied by them solely for the purposes for which they were incorporated. Also charitable homes of fraternal or secret societies. No real estate, how

ever, owned by such library, benevolent, charitable, educational or scientific institution or charitable home of a fraternal or secret society used for agricultural, industrial or commercial purposes shall be exempt from taxation under the provisions hereof. Any such institution or charitable home of a fraternal or secret society claiming exemption hereunder shall file a petition with the board of state tax commissioners setting forth the reason for claiming exemption, together with a full description of each parcel of land for which exemption is claimed and the estimated value thereof; the purpose for which such property is used and such financial statement or other information as the board of state tax commissioners may require. The said commissioners shall thereupon investigate the matters alleged in said petition to determine whether such institution is one of those mentioned herein to which exemption may be allowed and also if the property for which exemption is claimed comes within the class of property subject to exemption and shall make a determination thereof. After arriving at such determination, it shall be the duty of the board of state tax commissioners to report its findings to each assessing officer of the district in which any of such properties may be located; and it shall be the duty of such assessing officer to exempt or assess such properties in accordance with the said commission's findings. It shall be unlawful for any assessing officer of the state to exempt any such property from taxation except as herein provided;

Fifth, All houses of public worship, with the land on which Churches. they stand, the furniture therein and all rights in the pews, and also any parsonage owned by any religious society of this state and occupied as such;

Sixth, All lands used exclusively as burial grounds, and the Burial rights of burial therein, and the tombs and monuments there- grounds. in, while reserved and in use for that purpose: Provided, Proviso. That the stock of any corporation owning such burial grounds shall not be exempt;

Seventh, The real and personal property of persons who, Indigent. in the opinion of the supervisor and board of review, by reason of poverty, are unable to contribute toward the public charges;

Eighth, The real property of corporations exempt under Corporations. the laws of this state, by reason of paying specific taxes in lieu of all other taxes for the support of the state: Provided, Proviso. That tracks, right of way, depot grounds and buildings, machine shops, rolling stock, and all other property necessarily used in operating any railroad in this state belonging to any railroad company, shall henceforth remain exempt from taxation for any purpose, except that the same shall be subject to special assessments for local improvements in cities and villages, and all lands owned or claimed by any such railroad company not adjoining the tracks of such company, shall be subject to all taxes;

Ninth, Property owned exclusively by the state agricultural State agrisociety or any county or district agricultural society, and cultural soused by any such society exclusively for fair purposes;

ciety, etc.

Parks, etc.

Homesteads.

Proviso.

Further proviso.

Proviso.

Tenth, All land dedicated to the public and actually used as a park, and any monument ground or any armory belonging to any military organization, and not used for gain or any other purposes;

Eleventh, All real estate to the value of two thousand dollars used and owned as a homestead by any soldier or sailor of the federal government who served three months or more during the Spanish-American, civil or Mexican war, and all real estate to the value of two thousand dollars used and owned as a homestead by any wife or widow of such soldier or sailor: Provided, however, That should such homestead exceed in value the sum of two thousand dollars, it shall be exempt only to the amount of such sum: Provided further, That any soldier or sailor or the wife or widow of any such soldier or sailor desiring to accept the benefits named in this section as to the exemption from taxation shall annually make and file with the supervisor or assessing officer an affidavit stating under oath that he was a soldier or sailor of the federal government during the civil, Mexican or SpanishAmerican war for a period of not less than three months, and in case it be the wife or widow of a soldier or sailor making such application, such affidavit must state that she is the wife or widow of a soldier or sailor of the federal government at the present time, who served not less than three months as such soldier or sailor during the Spanish-American, civil or Mexican war. The said affidavit shall be sworn to before said supervisor, assessing officer or any officer authorized to administer oaths and then filed with the said officer in his office, where the same shall be open to inspection. Any person making a false affidavit in any particular for the purpose of exemption from taxation shall be deemed to be guilty of the crime of perjury, and punished accordingly: Provided, however, That this exemption shall not operate to relieve from the payment of taxes any of the persons herein before enumerated who are the owners of taxable property of greater value than five thousand dollars. Whenever any tax roll is placed in the hands of a city, village, or township treasurer for collection, and there are taxes assessed thereon against any property upon which exemption is claimed under this subdivision, it shall be the duty of such treasurer to prepare a statement showing all descriptions upon such roll upon which exemptions have been claimed and allowed under this subdivision, the names and addresses of the persons entitled to such exemptions, the total amount of taxes allowed for such exemptions, together with the amount of taxes assessed against such descriptions. Such treasurer shall then forward such statement to the auditor general upon receipt of which it shall be the duty of the auditor general to draw his warrant upon the state treasurer for the total amount of taxes allowed as exempt hereunder as shown by such statement, and turn such warrant over to the state treasurer, and the state treasurer shall thereupon forward to such city, village or township treasurer, as the case may be, a check for the amount of such

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