The City shall have the power to assess, levy and collect ad
valorem taxes, rents, tolls and excise or specific taxes. The subjects
of ad valorem taxation for municipal purposes shall be the same as
for state, county and school purposes under the general law. City
taxes shall be assessed, levied, collected and returned in the manner
provided by law, except as otherwise provided by this Charter.
(a)
Exclusive of any levies authorized by law to be made beyond Charter
tax rate limitations, the annual ad valorem tax levy shall not exceed
twelve (12) mills on the dollar of state taxable value of all real
and personal property in the City, as such tax rate may be adjusted
from time to time by operation of law.
(b)
In addition to the twelve (12) mill tax provided for above, the City
shall have the power to levy an additional ad valorem tax in an amount
not to exceed two (2) mills for ten (10) years for a period commencing
July 1, 2014, and expiring June 30, 2024, as such tax rate may be
adjusted from time to time by operation of law, for the purpose of
providing funds solely for resurfacing and reconstruction of City
streets.
[Paragraph 7-2(b) above was amended by the electorate on
11-5-2013.]
(c)
In addition to the twelve (12) mill tax provided for above, the City
shall have the power to levy an additional ad valorem tax in an amount
not to exceed three (3) mills for five (5) years for a period commencing
July 1, 2018, and expiring June 30, 2023, as such tax rate may be
adjusted from time to time by operation of law, for the purpose of
providing funds to be used solely to support the City of Port Huron
Police Department operations and Fire Department operations.
[Paragraph 7-2(c) above was approved by the electorate on
August 8, 2017.]
(d)
In addition to the twelve (12) mill tax provided for above, the City
shall have the power to levy an additional ad valorem tax in an amount
not to exceed one (1) mill for five (5) years for a period commencing
July 1, 2018, and expiring June 30, 2023, as such tax rate may be
adjusted from time to time by operation of law, for the purpose of
providing funds to be used solely to support the operations of the
City of Port Huron Department of Parks and Recreation, which currently
includes, City parks, beaches and the McMorran Civic Center.
[Paragraph 7-2(d) above was approved by the electorate on
August 8, 2017.]
The City Assessor shall annually place a value, in accordance
with the law, upon all property, both real and personal, in the City
which is subject to taxation. Values shall be determined in accordance
with established assessment rules, techniques and procedures, including
those promulgated by the State of Michigan.
As soon as practicable each year, but not later than any deadline
provided by law, the City Assessor shall prepare and certify an assessment
roll of all property in the City, in the manner and form provided
by law.
As soon as practicable each year, but not later than any deadline
provided for by law, the City Assessor shall provide a notice of any
change in value to the owner of record. The notice shall also show
the times and places of the meetings of the Board of Review. The failure
to give any such notice or of the owner to receive it shall not invalidate
any assessment roll or assessment thereon.
(a)
There shall be a Board of Review, consisting of three (3) registered
electors in the City, at least one (1) member of this Board shall
be a licensed real estate professional, with a licensed real estate
broker preferred, to be appointed by the City Manager, subject to
the approval of the City Council. Board member terms shall commence
on the first day of March following their appointment and shall continue
through the last day of February of the following year. Vacancies
may be filled by the City Manager, subject to the approval of the
City Council. The compensation of the Board of Review shall be set
by the City Council at the time of its appointment.
(b)
On the first day of its meeting in each year, the Board of Review
shall elect its own chair and a majority of its members shall constitute
a quorum. The City Assessor shall be clerk of the Board and shall
consult with and advise the Board and take part in its deliberations,
but shall not be entitled to vote. It shall be the duty of the clerk
of the Board to keep a permanent record of all proceedings. The Board
shall have the same powers and perform like duties in all respects
as are by general law conferred upon and required of boards of review.
(c)
The Board of Review shall meet in accordance with the law. The notice
of the time and place of the sessions of the Board shall be provided
in accordance with the law.
(a)
After the Board of Review has completed its review of the assessment
roll, and not later than the first Monday in April or as otherwise
provided by law, a majority of its members shall endorse the assessment
roll as provided by law and sign a certificate to the effect that
the same is the assessment roll of the City for the year for which
it has been prepared. The omission of such endorsement shall not affect
the validity of such roll. The completed assessment roll shall be
delivered to the county equalization director in accordance with the
law. Such roll shall be conclusively presumed by all courts and tribunals
to be valid and shall not be set aside except for causes set forth
in the laws of the state.
(a)
The certified assessment roll, as finally equalized, shall be used
by the City Treasurer in preparation of the tax roll. The City Clerk
shall certify to the City Treasurer after adoption of the City budget
for the ensuing year the millage rates to be levied against the tax
roll to support the budget, together with other assessment and other
lawful charges which may be included on the tax roll as provided by
the City Council or by law.
(b)
The City Treasurer shall establish a schedule for receiving from
other authorities their warrants certifying millage rates to be levied
on their behalf.
(a)
The City Treasurer shall have like power and duty to collect City
taxes as is granted to and required of township treasurers in the
collection of county taxes. The City Treasurer shall send a statement
of the tax due by first class mail to each person named in the tax
roll as provided by law. The failure to give any such notice, or of
the owner to receive it, shall not invalidate the tax or liability
for nonpayment.
(b)
City taxes shall be due and payable on the first day of July of each
year. Taxes shall be collected without additional charge through July
31, or thirty (30) days after the mailing of the tax bill, whichever
is later. A penalty of one (1%) percent on the unpaid tax will be
added on the first day of August, and on the first day of each month
thereafter in the succeeding months, until the delinquent tax roll
is returned to the County Treasurer.
The taxes thus levied shall become on July 1 or as soon thereafter
as levied, unless an earlier date has been designated by the City
Treasurer as provided by law, a debt to the City from the persons
against whom they are levied and the amount levied together with all
charges thereon shall become a continuing lien, until paid, on the
property of the taxpayer of the same character and extent as the lien
created by general law for state and county taxes.
All taxes, special assessments, charges, penalties and collection
fees on the City tax roll, including all additional assessments, charges
and fees provided in this Charter, which remain unpaid on the first
day of March following the date when said roll was received by the
City Treasurer shall, on that date, become delinquent and shall be
returned to the County Treasurer for collection. The taxes thus returned
shall be collected by the County Treasurer as provided for in the
general tax laws of the state. 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 upon the lands against which they are assessed until
paid. At the time of making the return of all unpaid taxes, the City
Treasurer shall retain a copy of the return of unpaid taxes and shall
record subsequent collections or reassessments as returned to him
or her by the County Treasurer.
The levy, collection and return of taxes for state, county and
school purposes shall occur in conformance with the general law, except
that the preparation of the assessment roll, the meeting of the Board
of Review and the confirmation of the assessment roll shall take place
at the times provided in this Charter.
