Council to review assess ment. that part of the cost which the council decided should be paid council room in said city on (insert the date fixed upon) to Dated... City Clerk. Hearing. See notes to section 2838, C. L. 1897. Auditor General v. Chase, 132/632. (250) § 3205. SEC. 14. At the time and place appointed for the purpose, as aforesaid, the council and board of assessors shall meet and there, or at some adjourned meeting, review the assessment and shall hear any objections to any assessment which may be made by any person deeming himself aggrieved thereby, and the council may correct said roll as to any assessment, or description of premises, appearing therein, and may confirm it as reported, or as corrected; or they may refer the assessment back to the board for revision; or annul it and direct a new assessment; in which case the same proceedings shall be held as in respect to the Confirming of previous assessment. When a special assessment shall be conspecial assessment. firmed, the city clerk shall make an endorsement upon the roll showing the date of confirmation. When con See note to section 2839, C. L. 1897. (251) § 3206. SEC. 15. When any special assessment firmed to be shall be confirmed by the council, it shall be final and cou Special assess lien. clusive. (252) § 3207. SEC. 16. All special assessments shall, from ment to be a the date of the confirmation thereof, constitute a lien upon the respective lots or parcels of land assessed, and shall be charged against the person to whom assessed until paid. Collection of special assessments. Rate of interest. (253) § 3208. SEC. 17. Upon the confirmation of any special assessment, the amount thereof may be divided into not more than five installments, one of which shall be collected each year, at such times as the council shall determine, with annual interest at a rate not exceeding six per cent per annum, but the whole assessment after confirmation may be paid to the city treasurer at any time in full, with the proportionate interest thereon. Corliss v. Highland Park, 146 / 602. (254) § 3209. SEC. 18. assess ments to be All special assessments, except When such installments thereof as the council shall make payable paid. at a future time, as provided in the preceding section, shall be due and payable upon confirmation. See note to section 2841, C. L. 1897. be made for ment. (255) § 3210. SEC. 19. If any special assessment shall be Special roll to divided into installments, a special assessment roll shall be each installmade for each installment as the same shall become due, with the accrued interest upon all unpaid installments included and assessed therein. Such special rolls may be made and confirmed without notice to the persons assessed. Corliss v. Highland Park, 146 / 602. ment of as divided. (256) § 3211. SEC. 20. Should any lots or lands be di- Apportionvided after a special assessment thereon has been confirmed sessments and divided into installments, and before the collection of when and is all the installments, the council may require the board of assessors to apportion the uncollected amounts upon the several parts of lots and lands so divided. The report of such apportionment, when confirmed, shall be conclusive upon all the parties, and all assessments thereafter made upon such lots or lands shall be according to such division. ment insuffi be ordered. (257) § 3212. SEC. 21. Should any special assessment When assessprove insufficient to pay for the improvement or work for cient, new aswhich it was levied, and the expenses incident thereto, the sessment may council may, within the limitations prescribed for such assessments, make an additional pro rata assessment to supply the deficiency, and in case a larger amount shall have been collected than was necessary, the excess shall be refunded ratably to those by whom it was paid. ment illegal, (258) § 3213. SEC. 22. Whenever any special assessment When assessshall, in the opinion of the council, be invalid by reason of new one may irregularity or informality in the proceedings, or if any court be ordered. of competent jurisdiction shall adjudge such assessment to be illegal, the council shall, whether the improvement has been made or not, or whether any part of the assessments have been paid or not, have power to cause a new assessment to be made for the same purpose for which the former assessment was made. All proceedings on such reassessment and for the collection thereof shall be conducted in the same manner as provided for the original assessment, and whenever any sum or part thereof, levied upon any premises in the assessment so set aside has been paid and not refunded, the payment so made shall be applied upon the reassessment on said premises, and the reassessment shall to that extent be deemed satisfied. See notes to section 2843, C. L. 1897. against assessment. Equitable lien (259) § 3214. SEC. 23. No judgment or decree, nor any not impaired by judgment act of the council vacating a special assessment shall destroy or impair the lien of the city upon the premises assessed, for such amount of the assessment as may be equitably charged against the same, or, as by a regular mode of proceeding might have been lawfully assessed thereon. Taxes may be collected levied by supervisors. (260) § 3215. SEC. 24. Whenever any special assessment shall be confirmed and be payable, the council may direct the city clerk to report to the supervisor of each ward in which any of the lots and premises assessed in the special assessment roll are located, a description of such lots and premises as are contained in said roll, with the amount of the assessment levied upon each, and the name of the owner or occupant against whom the assessment was made, and direct said supervisor to levy the several sums so assessed as a tax upon the several lots and premises to which they were assessed respectively. Upon receiving said report, the supervisor shall levy the sums therein mentioned upon the respective lots and premises to which they are specially assessed, and against the persons chargeable therewith, as a tax, in such ward tax roll next thereafter to be made, in a column for special assessments, and thereupon the amounts so levied in said ward tax roll shall be collected and enforced with the other taxes in the ward tax roll, and in the same manner; and shall continue to be a lien upon the premises assessed, until paid, and when collected shall be paid into the city treasury. See notes to section 2844, C. L. 1897. (261) § 3216. SEC. 25. When any special assessment without being shall be confirmed, and be payable as herein before provided, the council, instead of requiring the assessments to be reported to the supervisor of the ward, as provided in the preceding section, may direct the assessment so made in the special assessment roll to be collected directly therefrom; Duty of clerk and thereupon the city clerk shall attach his warrant to a and treasurer. certified copy of said special assessment roll, therein commanding the city treasurer to collect from each of the persons assessed in said roll the amount of money assessed to and set opposite his name therein and in case any person named in said roll shall neglect or refuse to pay his assessment upon demand, then to levy and collect the same by distress and sale of the goods and chattels of such person and return said roll and warrant, together with his doings thereon, within sixty days from the date of such warrant. Treasurer to collect taxes. Sale of prop erty for failure to pay taxes. (262) § 3217. SEC. 26. Upon receiving said assessment roll and warrant, the city treasurer shall proceed to collect the amounts assessed therein. If any person shall neglect or refuse to pay his assessment upon demand, the treasurer shall seize and levy upon any personal property found within the city, or elsewhere within the county, belonging to such person, and sell the same at public auction, first giving six days' notice of the time and place of such sale, by posting such notices in three of the most public places in the city or township where such property may be found. The proceeds of such sale, or so much thereof as may be necessary for that purpose, shall be applied to the payment of the assessment, and a percentage of five per centum upon the amount of the assessment for the costs and expenses of said seizure and sale, and the surplus, if any, shall be paid to the person entitled thereto. See note to section 2845, C. L. 1897. (263) § 3218. SEC. 27. The treasurer shall make return Return of roll to city clerk. of said assessment roll and warrant to the city clerk according to the requirement of the warrant, and if any of the assessments in said roll shall be returned unpaid, the treas urer shall attach to his return a statement, verified by affida- Statement of delinquent vit, containing a list of the persons delinquent, and a de- taxes. scription of the lots and premises upon which the assessments remain unpaid, and the amount unpaid on each. direct re warrant. of unpaid taxes. (264) § 3219. SEC. 28. Said warrant may be renewed Council may from time to time by the city clerk, if the council shall so newal of direct, and for such time as they shall determine, and during the time of such renewal the warrant shall have the same force, and the city treasurer shall perform the same duties and make the like returns, as above provided. In case any Re-assessment assessment shall be finally returned by the city treasurer unpaid, as aforesaid, the same may be certified to the supervisor of the proper ward in the manner provided in section twentyfour of this chapter, and shall then be reassessed with interest included at the rate of ten per cent per annum from the date of the confirmation of the assessment until the first day of December next, or where the common council of any city has adopted the plan of having the taxes of such city collected in two installments as authorized in section two of chapter thirty of this act, interest shall be computed until the first day of July if the next tax roll be for city taxes payable July first, or until the first day of December if the next tax roll be for general taxes payable December first, in the next ward tax roll, and be collected and paid in all respects as provided in section twenty-four aforesaid. may be col assumpsit. (265) § 3220. SEC. 29. At any time after a special as- Assessment sessment has become payable, the same may be collected by lected in suit, in the name of the city, against the person assessed, in action of an action of assumpsit, in any court having jurisdiction of the amount. In every such action a declaration upon the common count for money paid shall be sufficient. The special assessment roll and a certified order or resolution confirming the same shall be prima facie evidence of the regularity of all the proceedings in making the assessment, and of the right of the city to recover judgment therefor. Irregularities (266) § 3221. SEC. 30. not to vitiate assessment. Purposes for property may be taken. If in any such action it shall appear that by reason of any irregularities or informalities, the assessment has not been properly made against the defendant, or upon the lot or premises sought to be charged, the court may nevertheless, on satisfactory proof that expense has been incurred by the city, which is a proper charge against the defendant, or the lot or premises in question, render judgment for the amount properly chargeable against such defendant, or upon such lot or premises. CHAPTER XXV-APPROPRIATION OF PRIVATE PROPERTY. (267) 3222. SECTION 1. Private property may be approwhich private priated for public use in any city for the purpose of opening, widening, altering or extending streets, alleys and avenues; for the construction of bridges, for public buildings and for other public structures, for public grounds, parks, market places and spaces; for public wharves, docks, slips, basins and landings on navigable waters, and for the improvement of water courses; for sewers, drains and ditches; for public hospitals, pest houses, quarantine grounds and public cemeteries, and for other lawful and necessary public uses. Proceedings to be under Am. 1899, Act 136. South Haven v. Probate Judge, 140/120. (268) § 3223. SEC. 2. If it shall become necessary to general law. appropriate private property for the public uses or purposes specified in the preceding section, the right to occupy and hold the same and the ownership therein and thereto may be acquired by the city either in the manner and with like effect as provided by the general laws of this state relating to the taking of private property for public use in cities and vil lages, or by instituting and prosecuting the proceedings for that purpose as hereinafter set forth. City attorney to institute proceedings. Am. Id. (269) § 3224. SEC. 3. Whenever the council shall have declared a public improvement to be necessary in the municipality and shall have declared that they deem it necessary to take private property, describing it, for such public improvement, designating it, and that the improvement is for the use or benefit of the public, they shall, by resolution, direct the city attorney to institute the necessary proceedings in behalf of the municipality, before the probate court as they may designate, to carry out the object of the resolution in regard to taking private property by the city for such public use. Am. Id. |