The Village shall have the power to levy and collect taxes for
municipal purposes.
Upon approval of this Charter, the annual general ad valorem
tax levy for municipal purposes shall not exceed 2.0% (20 mills) of
the assessed value of real and personal property in the Village.
The subjects of ad valorem taxation for municipal purposes shall
be the same as for state, county, and school purposes under general
law. Except as otherwise provided by this Charter, Village taxes shall
be levied, collected, and returned in the manner provided by state
statute. At this time, state statute provides that assessing and Board
of Review functions shall be the responsibility of the township in
which the municipal boundaries of a village lie.
No exemptions from taxation shall be allowed, nor shall exemptions
be denied, except as expressly required or permitted by statute.
The Clerk/Treasurer shall send a statement by first class mail
to each person named in the tax roll requesting payment of the tax
due. Neither the failure to mail the statement or to receive it shall
invalidate the tax or liability for nonpayment.
A.
On June 15, the amount of the tax, fees, interest and other charges
shall be due and payable, and shall be a debt of the property owners
to the Village.
B.
The Clerk/Treasurer shall have all the powers and immunities for
collection of taxes and assessments as provided by law. Taxes collected
on or before August 31 shall be without penalty.
On July 1, the amount assessed on real or personal property
shall become a first lien upon the property for the amount assessed.
The lien shall include all penalties, interest, fees and charges.
The lien shall take precedence over all other claims, encumbrances
and liens to the extent provided by statute and shall continue until
such taxes, interest, fees and charges are paid.
A.
If the Clerk/Treasurer has been unable to collect any of the Village
taxes on the roll for real property before the 15th day of September
following the date when the roll was received by the Clerk/Treasurer,
the Clerk/Treasurer shall submit the tax roll and report unpaid taxes
on real property to the county treasurer.
B.
The taxes, fees, penalties, interest and other charges submitted
to the county treasurer to be collected under the provisions of the
general laws of the state shall be and remain a lien on the real property
against which they are assessed until paid.
If any person shall neglect or refuse to pay any personal property
tax assessed to them by the first day of March, the Clerk/Treasurer
shall collect the same by seizing the personal property of the person,
firm or corporation in an amount sufficient to pay the tax, fees,
penalties and charges for subsequent sale, wherever the property may
be found in the state, and from which seizure no property shall be
exempt. The Clerk/Treasurer may sell the property seized in an amount
sufficient to pay the taxes, fees, penalties and all charges in accordance
with statutory provisions. The Clerk/Treasurer may, if otherwise unable
to collect a tax on personal property, sue in accordance with statute,
the person, firm or corporation to whom the tax is assessed.
The Village shall have the power to acquire by purchase any
property within the Village at any tax or other public sale, or by
direct purchase from the State of Michigan when such purchase is necessary
to protect the lien of the Village. The Village may lease or sell
the property for the purpose of securing from it the amount of such
taxes or special assessments, or both, together with any incidental
expenses incurred in connection with the exercise of this power. Any
procedure exercised by the Village in the protection of its tax lien
shall be deemed to be for a public purpose. The Council may adopt
any ordinances that may be necessary to make this section effective.
