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township exempt.

shall be entered upon the assessment rolls with the other county taxes but in a separate column. The legislative body of any city assessed at large hereunder shall order spread and collected in the same manner as other general taxes are spread and collected the amount that may be apportioned to Proviso, when such city: Provided, however, That any township that is entitled to the return of the county road tax paid thereby under the provisions of section twenty-six of chapter four of act number two hundred eighty-three of the Public Acts of nineteen hundred nine, as amended, shall be exempt from the payment of any portion of the tax spread at large upon the county under the provisions thereof, and such tax shall be apportioned among the other townships and cities of such county.

Division of roll.

Interest charges.

Prepayment of tax.

Notice of delinquent taxes.

Payment of installments.

Interest.

SEC. 23. Exclusive of interest, the roll for the total cost of such improvement shall be divided into as many equal parts as the county road commissioners or the State Highway Commissioner have heretofore determined the number of years in which the total assessment was to be paid. The roll prepared for the first year's collection shall contain an interest charge at the rate of six per cent per annum upon the total assessment from the date of the confirmation of the roll until the taxes carried on said roll are due and payable; the roll for the next year shall contain an interest charge of six per cent upon the whole amount unpaid; and each succeeding roll shall likewise contain an interest charge of six per cent for the whole amount unpaid for the preceding year. Any taxpayer may pay his full tax at any time after the completion of the assessment roll and when taxes are due and save interest thereon so far forth. Upon the expiration of the time for collecting taxes hereunder it shall be the duty of the township treasurer to notify the board of county road commissioners, or the State Highway Commissioner, as the case may be, of all taxes paid in full under the provisions hereof, specifying the names of the parties so paying, the dates when paid, and the amounts paid by each; and the said treasurer shall likewise give notice of all delinquent taxes. electors of a township at any regular annual meeting thereof, may, by resolution, provide for the payment of any tax spread against such township at large, in anticipation of installments thereafter to become due. The board of supervisors of any county that is subject to the payment of such annual installments, may likewise, at any regular or special meeting thereof, direct the present payment of the installments to be due at some future time, it being the intent hereof to extend to the township and to the county, the same privilege with respect to anticipation of installments and the consequent saving of interest hereinbefore granted to individual taxpayers.

The

SEC. 24. After the first installment of the assessment aforesaid, the succeeding annual installments of all taxes

collection.

and moneys to be paid shall draw interest at the rate of six per cent per annum. The commissioners or commissioner shall prepare their successive annual tax rolls or assessments in proper time each year. After the first installment, the Manner of rolls for the successive installments shall be delivered to the county, city, and township clerks, as heretofore provided, and collected in the same manner as State, county, city and township taxes are collected, as heretofore provided. No hearing of objections shall be deemed necessary in the case of the several installment rolls. From and after the confirmation of the original assessment roll hereinbefore provided for, all installments of taxes together with the interest and other charges thereon, shall be a lien on the land against which the same are assessed.

No hearing necessary.

of objections

Taxes a lien on land.

Funding of funds.

May borrow in anticipa

tion of

proceeds.

SEC. 25. The moneys collected on account of such improvement shall be paid over to the county treasurer, and placed to the credit of the special assessment district. Such moneys shall be paid out on the order of the board of county road commissioners or the State Highway Commissioner, only for the purposes of this act. It shall be the duty of said county treasurer to deposit all moneys in his custody belonging to any such body so that the same shall draw interest, in some bank or banks approved by the board of supervisors or by the State Highway Commissioner. The interest so drawn shall accrue to and become a part of the fund. In any case where the improvement is carried on by and under the direction of the State Highway Commissioner he shall have the sole right to designate in what depositaries the money shall be placed. SEC. 26. As soon as the original assessment roll for the 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 Interest rate. 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 indebted ness 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 State Highway Approval of Commissioner, shall be approved and countersigned by the State Treasurer. Such bonds or notes of indebtedness shall not Sale of bonds.

Principal,

payable when.

Loan to be

secured.

securities.

Notice.

be sold at less than par and accrued interest. In cases where bonds or notes are offered for sale by the State Highway Com-missioner 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. May pay for The county road commissioners or State Highway Commisimprovements in bonds. sioner may pay for the improvement in such bonds at par and Delinquent accrued interest. In case any tax shall be returned delintaxes. quent, 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 county at large to become liable for more than three per cent upon its last assessed valuation, as provided in the following section.

Proviso, limitations.

Amount to be paid shall not exceed three per cent of valuation.

Sums paid by
county, etc.,
who to
certify.

Additional sums to be

Special roll for shortage.

SEC. 27. The limitations as to the sums to be paid by the county for all highway purposes (in any year), whether authorized by this, or other statutes, shall not exceed three per cent of the valuation of the said county, as shown by the last valuation of said county for assessment purposes.

SEC. 28. The county road commissioners or the State Highway Commissioner shall certify to the county treasurer of the county, the various sums to be paid by the county at large, townships at large, and lands benefited in each township, and shall also certify to the treasurer of any city assessed at large the amount to be paid by such city.

SEC. 29. If the sum ordered raised shall not be enough to raised, when. complete the improvement or to pay in full outstanding indebtedness with the interest thereon, then the county road commissioners or the State Highway Commissioner shall raise such additional sums as may be necessary, in the same proportion 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.

Disposition of any surplus.

Appeals from assessment.

SEC. 41. The county or city at large, or any township at large assessed a per cent for any benefit for the improvement of any highway by the county road commissioners, or by the State Highway Commissioner, may within ten days after the final hearing of the review heretofore provided for, appeal therefrom, and for such purpose make an application to the probate court of the proper county for the appointment of a

board of review, as hereinafter provided. Townships shall appear by their respective supervisors; and counties shall appear by their clerk and prosecuting attorney; cities shall appear by their chief executive officers or by the city attorney, under the direction of the legislative body of such city. The supervisor shall act upon the direction of his township board. The clerk and prosecuting attorney shall act upon the direction of their board of supervisors, or of a committee of that board to whom may have been referred by the whole board, questions pertaining to the highway improvements. Only one application for a board of review shall be entertained by the probate court to review any special assessment.

One application only.

Notice of by whom given.

appeal, to and

Day of hear

ing, notice of.

Service of

notice.

of board of

SEC. 42. The probate court upon the receipt of any such application for appeal, shall forthwith notify the county road commissioners, or the State Highway Commissioner in writing of such an appeal. The probate court shall thereupon make an order appointing the day of hearing upon such application, and shall require notice of such hearing to be given the county 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 Appointment such hearing, the probate court shall thereupon make an review. 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 Notice of 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.

SEC. 43. At such hearing the board of review shall have the right, and it shall be their duty to review and equalize all assessments of per cent of benefits made by the county road commissioners, or the State Highway Commissioner, for such improvement upon the county at large, or upon any city, and the total assessment made upon the several townships, includ

Court to fix meeting.

time of

meeting.

Board to review, etc., all assessments.

Board to hear proofs and allegations.

Shall not equalize assessment between several tracts of land.

from original district.

ing the total per cent assessed upon lands benefited therein. Such board shall not review or equalize the assessment for benefits upon particular lands. The persons so appointed as such board of review shall be sworn to faithfully discharge the duties of such board of review.

SEC. 44. The board of review shall proceed to hear the proofs and allegations of the county, or of any city assessed at large, and of the several townships at large, in respect to the matter of the appeal, and shall proceed to view the lands benefited by such improvement, and to review the total per cent ordered to be paid by the county at large, and by each township, including the sum total per cent assessed upon lands benefited in such township, and if, in their judgment, there be manifest error or inequality in such assessment, they shall order, or make such changes therein within the limitations hereinbefore provided, as they may deem just and equitable. The board of review shall not equalize the assessment between the several tracts or parcels of land. Should the board of review find, upon personal examination, that there are lands liable to be assessed for the construction of such Lands omitted improvement, that were not included in the assessment district made by the county road commissioners, or the State Highway Commissioner, they shall add such lands to the assessment district for such improvement. Before adding any lands to such special assessment district not included in the final order of the county road commissioners, or the State Highway Commissioner, the said board of review shall give the same notice as hereinbefore provided to be given by the county road commissioners, or the State Highway Commissioner, in establishing a special assessment district. The board of review shall meet at the time and place mentioned in their notice, to hear objections from the persons interested with respect to change in such district. On hearing such objections, the board of review, should they still deem it just and equitable that additional lands be included in the district, shall make their order in accordance therewith. The action and decision of the board of review shall be final. The action and decision of such board shall be reduced to writing and signed by a majority making the same, and shall be delivered to the county road commissioners, or the State Highway Commissioner, together with all other papers relating thereto.

Notice of addition.

Hearing of objections.

Decision of board to be final.

Cost of appeal,

who to pay.

SEC. 45. In case the assessment of the county road commissioners, or the State Highway Commissioner, shall be sustained by such board of review, the appellant shall pay the whole cost and expense of the appeal. Such cost and expense shall be ascertained and determined by the judge of probate; and the amount so determined by said judge, or by the court on appeal therefrom, shall be paid by the county, city, or township appealing, to the county treasurer of said county, and placed to the credit of the road district. If the apportionment of the county road commissioners, or the State

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