[Amended 11-5-1996]
The city shall have the power to assess taxes and to levy and collect rents, tolls, and excises. The annual general ad valorem tax levy for municipal purposes shall not exceed 1 1/4% (12.5 mills) of the assessed value of all real and personal property in the city. In addition to such limitation, the city shall have the power to levy not to exceed 0.10% (one mill) of such taxable value for a dedicated capital improvement fund for public improvements and not to exceed 175,000 of 1% (1 3/4 mills) of such assessed value for the city's employee retirement fund.
(a) 
The subjects of ad valorem taxation for municipal purposes shall be the same as for state, county, and school purposes under the general law.
(b) 
Except as otherwise provided by this chapter, city taxes shall be assessed, levied, and collected in the manner provided by law.
The power of taxation shall never be surrendered or suspended by any grant or contract to which the city shall be a party. No exemptions from taxation shall be allowed, except such as are expressly required or permitted by law.
Subject to the exceptions provided or permitted by law, the taxable status of persons and property shall be determined as of the thirty-first day of December, or such other date as may subsequently be required by law, which shall be deemed the tax day. Values on the assessment roll shall be determined according to the facts existing on the tax day for the year for which such roll is made, and no change in the status or location of any such property after that day shall be considered by the Assessor or the Board of Review.
If the Treasurer finds or reasonably believes that any person who is, or may be, liable for taxes upon personal property, the taxable situs of which was in the city on tax day, intends to depart or has departed from the city; or to remove or has removed therefrom personal property which is, or may be, liable for taxation; or to conceal or conceals himself or his property; or does any other act tending to prejudice, or to render wholly or partly ineffectual the proceedings to collect such tax, he shall proceed to collect the same as a jeopardy assessment in the manner provided by law.
Prior to the date of the meeting of the Board of Review in each year, the Assessor shall prepare and certify an assessment roll of all property in the city. Such roll shall be prepared in accordance with the requirements of law, and may be divided into volumes, which the Assessor shall identify by number for purposes of convenience in handling the assessment roll and for locating properties assessed therein. The attachment of any certificate or warrant required by this chapter to any volume of the roll, either as an assessment roll or as a tax roll, shall constitute the attachment thereof to the entire roll, provided the several volumes are identified in such certificate or warrant. Values of property set forth on the assessment roll shall be determined according to recognized methods of systematic assessment.
(a) 
A Board of Review is hereby created, composed of three members who have the qualifications for holding elective city office as set forth in Section 3.2 of this charter and who are owners of property assessed for taxes in the city.
(b) 
The members of the Board of Review shall be appointed by the Council, and may be removed for reasons of nonfeasance or misfeasance by the vote of six members of the Council. The first members shall be appointed during the month of January, 1961, for terms expiring on July 1, 1962, 1963, and 1964. Thereafter, one member shall be appointed in the month of May of each year for a term of three years, commencing on the following July first.
(c) 
The Board shall, annually, on the first day of its meeting, select one of its members chairman for the ensuing year. The Assessor shall be Clerk of the Board, and shall be entitled to be heard at its sessions, but shall have no vote on any proposition or question.
For the purpose of revising and correcting assessments, the Board of Review shall have the same powers and perform like duties, in all respects, as are, by law, conferred upon and required of boards of review in townships, except as otherwise provided in this charter. At the time, and in the manner provided in the following section, it shall hear the complaints of all persons considering themselves aggrieved by assessments. If it shall appear that any person or property has been wrongfully assessed or omitted from the roll, the Board shall correct the roll in such manner as it deems just. Except as otherwise provided by law, no person other than the Board of Review shall make any change upon, or addition or correction to, the assessment roll. The Assessor shall make a permanent record of all proceedings of the Board and enter therein all resolutions and decisions of the Board. Such record shall be filed with the Clerk on or before the first day of September following the meeting of the Board of Review.
(a) 
The Board of Review shall convene at 9:00 a.m. on the second Monday in March in each year at a place designated by the Council, or on such other date as may subsequently be required by law for the meeting of boards of review in cities, and continue in session from day to day for not less than six hours on each day for not less than three days for the purpose of considering the assessment roll of the city.
(b) 
Not later than one week prior to his certification of the assessment roll, the Assessor shall (1) complete to the best of his ability a tentative assessment roll and make it available for public inspection in his office for a period of at least one week, and (2) give a notice of any change, as compared with the previous year, in the assessed value of any property on, or of the addition of any property to the roll. Such notice shall be sent by first class mail with postage thereon fully prepaid and addressed to the owner thereof according to the records of the Assessor. Such notice shall advise the person to whom it is addressed that the change in valuation or addition of property to the roll may be discussed with the Assessor at his office prior to the meeting of the Board of Review. The failure of any owner of property to receive any such notice shall not invalidate any assessment roll or any assessment thereon.
(c) 
The Assessor shall, during such period of public inspection, hear and review inquiries regarding the assessment of property on the assessment roll and may consider information so received by him in determining values on the assessment roll certified by him to the Board of Review.
(d) 
The Board of Review may examine on oath any person appearing before it respecting the assessment of property on the assessment roll. Any member of the Board may administer the oath.
Notice of the time and place of the annual meeting of the Board of Review shall be published by the Assessor not less than one week nor more than three weeks prior thereto.
After the Board of Review has completed its review of the assessment roll, and not later than the third Monday in March, or such other date as may subsequently be required by law, the majority of its members shall sign a certificate to the effect that the same is the assessment roll of the city for the year in which it has been prepared, as approved by the Board of Review, which certificate, when attached to any volume of the roll, shall constitute a conclusive presumption of the validity of the entire roll as provided in Section 8.6 of this charter. In the event that the Board of Review shall fail or refuse to so review the assessment roll of the city, such roll, as prepared and presented to the Board of Review by the Assessor shall be the assessment roll for the year for which it was prepared, and shall stand as though it had been certified by the Board of Review.
Upon the completion of the assessment roll, and from and after midnight ending the last day of the meeting of the Board of Review, it shall be the assessment roll of the city for county, school, and city taxes, and for other taxes on real and personal property that may be authorized by law. It shall be presumed by all courts and tribunals to be valid, and shall not be set aside, except for cause set forth by law.
Within three days after the adoption of the budget for the ensuing year, the Clerk shall certify to the Assessor the total amount which the Council determines shall be raised, by general ad valorem taxation, together with such other assessments and lawful charges and amounts which the Council requires to be assessed, reassessed, or charged upon the city tax roll against property or persons.
After the Board of Review has completed its review of the assessment roll, the Assessor shall prepare a tax roll, to be known as the "City Tax Roll". Upon receiving the certification of the several amounts to be raised, assessed, and charged for city taxes, as provided in the preceding section, the Assessor shall proceed forthwith, (1) to spread the amounts of the general ad valorem tax according to and in proportion to the several valuations set forth in said assessment roll, and (2) to place such other assessments and charges upon the roll as are required and authorized by the Council. For convenience, the city tax roll may be divided into two or more volumes.
The taxes on real and personal property shall become a debt to the city from the owner or person otherwise to be assessed, on the preceding tax day provided by law. The amounts assessed on any interest in real property shall become a lien upon such real property on the said tax day, and the lien for such amounts and for all interest and charges thereon shall continue until payment thereof. All personal taxes shall also be a first lien, prior, superior, and paramount, on all personal property of persons so assessed from and after the said tax day, and shall so remain until paid. Said tax liens on personal property shall take precedence over all other claims, encumbrances, and liens upon said personal property whatsoever, whether created by chattel mortgage, title retaining contract, execution, or upon any other final process of a court, attachment, replevin, judgment, or otherwise. No transfer of personal property assessed for taxes shall operate to divest or destroy such lien, except where such property is actually sold in the regular course of retail trade.
After spreading the taxes and placing other assessments and charges upon the roll, the Assessor shall certify the tax roll, and attach his warrant thereto directing and requiring the Treasurer to collect, prior to March first of the following year, from the several persons named in the roll, the several sums mentioned therein opposite their respective names as a tax, charge, or assessment. Said warrant shall grant to and vest in the Treasurer, all the statutory powers and immunities possessed by township treasurers for the collection of taxes. The tax roll shall be delivered to the Treasurer on or before the 15th day of July.
City taxes shall be due and payable on August first of each year.
The Treasurer shall not be required to make personal demand for the payment of taxes but, upon receipt of the city tax roll, he shall forthwith mail a tax statement to each person named in the tax roll, which mailed statement shall be a sufficient demand for the payment of all taxes assessed. Neither the failure on the part of the Treasurer to mail such statement, nor the failure of any person to receive the same, shall invalidate the taxes on the tax roll or release any person or property assessed from the liabilities provided in this chapter in case of nonpayment.
The Treasurer shall collect no fees or charges on taxes paid before the 15th day of September. In all other cases, he shall collect both the tax and a 4% collection fee.
If any person shall neglect or refuse to pay any tax on personal property assessed to him, the Treasurer shall collect the same by seizing any personal property of such person, to an amount sufficient to pay such tax, together with any charges and interest added thereto, wherever the same may be found in the State. No property shall be exempt from such seizure. He may sell the property seized, to an amount sufficient to pay the taxes and all charges, fees, penalties, and interest, in accordance with statutory provisions. The Treasurer may also sue the person to whom a personal property tax is assessed, in accordance with the powers granted to him by 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 law relative to the collection of, and accounting for, such taxes and the penalties and interest thereon shall apply. For the purpose of collecting state, county, and school taxes, the Treasurer shall perform the same duties and have the same powers as township treasurers under state law.
The city shall have power, insofar as the exercise thereof shall not conflict with a contravene the provisions of law, to acquire such an interest in any premises within the city, by purchase at any tax or other public sale, or by direct purchase from or negotiation with the State of Michigan or the owner, as may be necessary to assure to the city the collection of its taxes, special assessments, charges, and any interest thereon which are levied against any lot or parcel of real property or to protect the lien of the city therefor, and may hold, lease, or sell the same. Any such procedure exercised by the city to assure the collection of its taxes or the protection of its tax or other liens shall be deemed to be for a public purpose. The Council may adopt any ordinance which may be necessary to make this section effective.
(a) 
Taxes, assessments, and charges, together with collection fees and interest, upon real property on the tax roll, remaining uncollected by the Treasurer on the first day of March following the date when the roll was received by him, shall be subject to the following procedures:
(1) 
Within 10 days after the time mentioned in his warrant for the collection of said taxes, the Treasurer shall make a statement of the taxes remaining unpaid and due, with a full and perfect description of the premises against which the same were levied, as shown on the tax roll, and shall attach thereto an affidavit that the sums mentioned in said statement remain unpaid and that he has been unable to collect the same;
(2) 
The Treasurer shall also, forthwith after making such statement, transcribe the same into a delinquent tax roll and shall, under the direction of the Council and in pursuance of the ordinances and resolutions of the Council, proceed to sell at public sale so much of said lands so returned on account of the non-payment of taxes, together with an amount determined by the Council to cover the expenses by such sale;
(3) 
Notice of such sale shall be given by publication in a newspaper published in the city once in each week for four successive weeks preceding such sale;
(4) 
The Treasurer shall give to the purchaser at such sale a certificate of sale, describing the land purchased and stating the time when the purchaser will be entitled to a deed for the same;
(5) 
If any parcel of land cannot be sold at such tax sale, the Treasurer shall bid for the same in the name of the city and shall deliver a certificate of sale of the same to the Clerk, with like effect in all respects as though the parcel of land had been sold to a purchaser at the sale;
(6) 
Any person claiming an interest in any land sold at tax sale by the city may, at any time within one year next succeeding the date of the sale, redeem such land, or any part thereof or interest therein claimed by him by paying to the Treasurer the amount for which the land was sold, or such fraction thereof as shall represent the part or interest therein claimed by him, with interest thereon at 25% per annum pro rated for each calendar month or fraction of a month following the date of the tax sale, but in no case shall the interest be less than that for the first three months, regardless of the date of redemption, whereupon the Treasurer shall issue a certificate of redemption for the land or part or interest thereof, so redeemed;
(7) 
Three-fifths of the interest so collected shall be collected by the Treasurer for and on behalf of the purchaser at the tax sale and shall be paid to him, and the balance thereof shall be placed in the general funds of the city;
(8) 
Upon the presentation of a certificate of sale for any land sold at tax sale or any part thereof which has not been redeemed, after the time for the redemption thereof has expired, the Treasurer shall execute to the purchaser or his heirs or assigns a conveyance of the lands therein described, which conveyance shall vest in the grantee to whom it is given an absolute estate in fee simple, subject to the claims that the State of Michigan may have thereon.
(b) 
Any conveyance given by the Treasurer under authority of this section shall be prima facie evidence that the proceedings on which it is based were regular in all respects, according to the provisions of this chapter, and of the validity of the title granted.
(c) 
Upon the showing of satisfactory evidence upon oath, of the payment of any tax upon real estate for which any land is sold at a city tax sale, that by mistake or otherwise the land was sold despite the payment of such tax or for any other irregularity prior to the conveyance of title thereto, the Treasurer shall cancel the certificate of sale thereof and, thereupon, the Clerk shall draw an order upon the Treasurer, countersigned by the Mayor, for the amount paid for such certificate of sale and no deed or other conveyance of title shall thereafter be given therefor.
When the city has acquired any interest in property to protect the city's tax lien thereon, the owner of any interest therein by fee title, as mortgagee, or as vendor or vendee under a land contract, shall have the right to purchase the city's interest therein, upon payment to the city of the amount of money which the city has invested therein in the form of taxes, special assessments, charges, fees, penalties, interest, and costs, paid by or accruing to the city to protect its title in such property, plus interest from the date the city acquired title thereto at the rate of 6% per annum pro rated for each calendar month or part thereof. After the lapse of 90 days after the date that the city acquires title to any such property, the Council may remove the same from the market by determining that such property is needed for and should be devoted to public purposes, naming such purposes, or may sell the same at a price which shall be not less than the market value, as determined and certified to the Council by the Assessor.