When bids rejected.

Apportionment of cost.

Proviso.

Further proviso.

Apportionment of benefits.

Review.

Assessment,

who to certify.

thereof to be used for the purposes of this act. If the board of county road commissioners shall deem the bids submitted to be too high or otherwise unsatisfactory it may reject all of such bids and may proceed to do the work by day labor, purchasing the necessary materials and employing the labor therefor. In any such case, however, the plans and specifications with bids received thereon and the reason or reasons in writing for not letting the work by contract shall be filed in the office of the county clerk. Whenever work is done hereunder by day labor or force account the board of county road commissioners may charge against the same, and may include as a part of the cost thereof, a reasonable rental or depreciation charge on county equipment used in such work. When the work is done by the board of county road commissioners as herein provided the assessment rolls shall be prepared on the basis of the estimated cost of such work.

SEC. 17. The county road commissioners or the State Highway Commissioner shall apportion the per cent of the total cost of construction of such improvement, which the county at large shall be liable to pay by reason of the benefit to the public convenience and welfare, and as a means of improving the highway, and shall apportion the per cent of the cost of the construction of such improvement for the same reasons that any township traversed or benefited thereby shall be liable to pay: Provided, however, That no tax shall be apportioned against any county hereunder that is not operating under the county road system: Provided further, That in case of the improvement of any road situated wholly or partly within any city the State Highway Commissioner or the board of county road commissioners may assess against such city, the public convenience and welfare of which is benefited by the said improvement, its just proportion of the cost of the same. They shall also apportion the per cent of benefits to accrue to any piece or parcel of land for the reasons aforesaid, by reason of the construction of such improvement over and above the per cent assessed against the county at large, and against the townships at large aforesaid, which per cent of benefits shall be apportioned upon and assessed against the lands benefited, according to benefits received, and which apportionments they shall announce at the time and place of hearing objections to, and equalizing the ap portionment of benefits. Such assessment of per cent of benefits shall thereupon be subject to review and correction, and may be reviewed in the manner herein provided. appeals in this act provided for shall be from the apportionment of the per cent of benefits. Any state lands benefited by any such improvement shall be liable to assessment in the same manner as are privately owned lands. The amount of any assessment on state lands shall be certified by the board of county road commissioners, or by the State Highway Commissioner, as the case may be, to the Auditor General who shall thereupon draw his warrant on the State Treasurer for

All

how made.

the amount due. Payment thereof shall be made out of any Payment, funds in the state treasury appropriated therefor. In any case where such assessment is imposed by the board of county road commissioners, the state shall have the same right of appeal as is herein given to owners of other lands. The county road commissioners or the State Highway Commissioner shall designate each assessment district by number, by which number it shall thereafter be known.

SEC. 18. On the completion of the roll, apportioning the Review, per cent of benefits to be paid by the respective parties and notice of. municipalities, the county road commissioners or the State Highway Commissioner shall give notice by advertising and posting, of a review of said roll. Notice of such hearing How given. shall be given by publishing a notice thereof, at least two insertions in some newspaper published and of general circulation in the county, if there is one. Such notice shall be so published at least once not less than ten days prior to the hearing. If there is no such newspaper within the county, then the publishing of such notice will not be necessary. The Notices, county road commissioners or the State Highway Commis- posting of sioner shall also give notice of such hearing by posting notices thereof in five conspicuous and public places in each township where the special assessment district is located, within the limits of said district at least ten days prior to such hearing. They shall also serve notice of such hearing upon each township or city to be assessed, and upon the county, in case the same is operating under the county road system, at least ten days prior to such hearing. Such notice may be served upon the clerks of the county or townships, respectively, as notice to such county or townships.

anticipate.

interest.

SEC. 26. As soon as the original assessment roll for the Proceeds, may collection of taxes for such improvement has been finally confirmed by the county road commissioners or the State Highway Commissioner they may anticipate the proceeds of such roll and borrow money thereon not to exceed the cost of improvement and not exceeding ninety per cent of the amount to be raised or collected on such roll. They shall not pay Rate of more than six per cent interest on money so borrowed, said interest to be payable semi-annually on the first day of May and November in each year. The principal of the indebtedness shall also be payable on said date in the year of maturity. The county road commissioners or State Highway Commissioner shall pledge the faith and credit of the assessment district, the township or townships concerned, and of the county or counties at large, and of any city or cities which may be assessed at large, in proportion as each has been assessed for benefits for the payment of such money so borrowed, which may be evidenced by bonds or notes issued on behalf of such counties, townships, cities or special assessment districts, by the county road commissioners or State Highway Commissioner. Such securities, when issued by the Securities, State Highway Commissioner, shall be approved and counter approval, etc.,

Delinquent tax.

Proviso.

Limit of assessment.

Additional sums, how raised.

signed by the State Treasurer. Such bonds or notes of indebtedness shall not be sold at less than par and accrued interest. In cases where bonds or notes are offered for sale by the State Highway Commissioner or by county road commissioners, the same shall be advertised at least ten days previous to the date of sale in some newspaper or newspapers having a general circulation. The county road commissioners or State Highway Commissioner may pay for the improvement in such bonds at par and accrued interest. In case any tax shall be returned delinquent, or shall not be paid when such bonds or notes become due, the same shall be paid by the county, if such county is subject, under the provisions of this act, to an assessment at large, and otherwise by the township, reimbursement therefor to be made in either case out of the money thereafter to be collected from such delinquent lands: Provided, That such advancement by the county shall not cause the total debt of the county or the county tax rate for highway purposes, to exceed the constitutional limitations placed thereon.

SEC. 27. The total indebtedness of the county, including indebtedness under this act, shall not exceed three per cent of the assessed valuation of such county: Provided, That in any county having an assessed valuation of five million dollars or less, the total indebtedness may equal but not exceed five per cent of the assessed valuation of such county.

SEC. 29. If the sum ordered raised shall not be enough to complete the improvement or to pay in full outstanding indebtedness with the interest thereon, whether such insufficiency is due to the anticipation of installments as provided in section twenty-three or otherwise, then the county road commissioners or the State Highway Commissioner shall raise such additional sums as may be necessary, in the same proHow collected. portion as the original roll was made. Such shortage may be raised and collected in one installment, for which the county road commissioners or the State Highway Commissioner shall make their special assessment roll. Such roll shall be collected at the same time state, county and township taxes are collected. In case there is a surplus left over after completing the improvement such surplus shall constitute a maintenance fund to be expended under the direction of the county road commissioners or the State Highway Commissioner as the case may be, for the proper maintenance and repair of such road.

Surplus.

Reward, payment of.

SEC. 30. In the event that any highway improved under the provisions of this act is a county road, or a portion thereof, any state aid or state reward money merited thereon shall be paid to such county. In all other cases such reward shall be paid to the township or townships or to the city in which such highway is situated. In case the road thus improved is situated in two or more counties, or in two or more townships, or partly in a township and partly in a city, such reward money shall be divided between or among the municipal

ities entitled thereto in proportion to the mileage of such road situated in each, it being the intent hereof to insure that such state aid or state reward money shall be received by the municipality or municipalities charged with the maintenance and proper repair of such highway.

SEC. 42. The probate court upon the receipt of any such Appeal, application for appeal, shall forthwith notify the county road notice of commissioners or the State Highway Commissioner in writing

to appoint

view, who to compose.

of such an appeal. The probate court shall thereupon make Probate court an order appointing the day of hearing upon such application, date of hearand shall require notice of such hearing to be given the county ing. at large, if subject to assessment hereunder, to the several township boards of the townships interested, and to any city liable to an assessment at large, and the county road commissioners, or the State Highway Commissioner, at least three days before such hearing. Such notice may be served on the clerk of the board of supervisors, on the city clerk and upon the township clerks of the respective townships. At such Board of rehearing, the probate court shall thereupon make an order, appointing three disinterested and competent freeholders of such county, not residents or freeholders of the township or townships affected or assessed for the proposed improvement, as members of a board of review. The persons so appointed shall constitute the board of review. The court shall thereupon immediately fix a time and place where the said board of review shall hold its first meeting to review such assessments, which time shall not be less than five, nor more than fifteen days from the date of such hearing. The county road commissioners, or the State Highway Commissioner, shall thereupon give notice to the persons so appointed of their, appointment, and of the time and place of their first meeting, and shall give notice of such first meeting by posting notices in at least five public and conspicuous places in each township within the assessment district affected by such assessment, and by giving notice to the prosecuting attorney in the county, in all cases where the state is an interested party. Said notice shall be served and posted at least ten days before the meeting: Provided, That if the road to be improved, Proviso. or the assessment district, shall lie in two or more counties, the application referred to in the preceding section shall be presented simultaneously to the probate court in each of said counties. Thereupon each said court, proceeding as above set forth, shall appoint a disinterested and competent freeholder of such county as a member of the board of review. Upon certification to him of such appointment the State First meeting, Highway Commissioner shall fix the time and place of the notice, etc. first meeting thereof and shall give notice as above provided, to the members so appointed, of the time and place of such meeting. If but two counties are concerned, and if the members appointed therefrom are unable to agree, such members shall select a third member of the board, who shall be a competent and disinterested freeholder from another county of

Board of re

compose, etc.

Notice of appointment.

Hearing, notice, etc.

the state. Notice of such appointment shall be given to the State Highway Commissioner who shall notify the member so appointed thereof and thereupon the members of the board. shall proceed in the same manner as is herein provided in the case of a board appointed within one county by the probate court thereof. In case of the selection of a third member of the board as herein provided the State Highway Commissioner shall fix the time and place of meeting of the board to be held thereafter and shall notify all members accordingly.

SEC. 47. On the receipt of such claim of appeal by the view, who to land owner and the giving of a bond as aforesaid, the probate court shall appoint a board of review to examine into and equalize the apportionment of the per cent of benefits assessed upon lands within the assessment district. Such board of review shall consist of three competent and disinterested freeholders selected from townships in the same county, adjoining the township where the land of the appellant is situated outside of the assessment district. Notice of the appointment of the board of review to review the apportionment of the per cent of benefits upon lands shall be given by posting a notice thereof in five public and conspicuous places in the special assessment district at least five days prior to the hearing in the probate court for the appointment of such board of review. Such board of review when appointed shall give notice of its hearing in the matter, and of the time and place when and where it will meet to review the apportionment of benefits upon the lands in the assessment district, by posting a notice thereof at least five days before the day of hearing in five public and conspicuous places within the special assessment district. Such board of review shall also cause a copy of such notice to be delivered to the appellant, or left at his place of residence, if his residence is within the said district. If the assessment district is situated in more than one county the application for the board of review and the appointment thereof shall be made in the same manner as is hereinbefore provided for the application for and the appointment of the board of review to equalize and review assessments made upon the counties at large, the several townships, and the assessment district in any such case. When so selected said board of review shall proceed to review the assessments upon all lands within the assessment district as provided in this section and in the following section.

Notice to appellant.

Apportionment final.

SEC. 48. The apportionment of benefits for the proposed improvements against the county at large, or against any city at large, and against the several townships at large, as made by the county road commissioners, or the State Highway Commissioner, or in case of appeal by the county or any township as made by the board of review hereinbefore provided for shall be final and conclusive and shall not be changed by the board of review herein appointed to review