Sec. 6.
The said board shall meet on the third Monday in May in each year, at the council rooms in such city, at 9 o'clock in the forenoon, at which time and place notice shall be given by the clerk at least 2 weeks prior to the time of meeting, by publishing a notice thereof in 1 or more of the newspapers of said city, and also by posting the same in 3 public places in each ward of said city, at which time and place the several supervisors shall submit to said board their respective general assessment rolls. They shall select 1 of their number as chairman, and shall continue in session at least 4 days successively, and as much longer as may be necessary to complete the review, and at least 6 hours in each day, during said 4 days or more; and any person or persons desiring so to do, may examine his, her or their assessment on said rolls, and may show cause, if any exists, why the valuation thereof should be changed and the said board shall decide the same, and their decision shall be final. They may examine on oath any person touching the matter of his or her assessment, and the chairman or any member of said board may administer oaths. They shall keep a record of their proceedings, and all changes made in said rolls, and the amount added to or deducted from the total valuation in each ward shall be entered upon such record, which record shall be deposited with the city clerk, who shall be clerk of said board.
The decision of a majority of the members of said board upon all questions shall govern. The rolls as prepared by the several supervisors shall stand as approved and adopted as the act of the board of review, except as changed as herein provided. Said board shall have the same power and perform the same duties in all respects as boards of review of townships, in reviewing and correcting assessments made by supervisors of townships, except as in this act otherwise provided.
After said board of review shall have completed the revision of said rolls, the clerk shall endorse and sign a statement upon each roll, to the effect that the same is the general assessment roll of the ward to which it applies for the year in which it has been prepared, as approved by the board of review. Such statement may be in the following form [viz.], namely:
History: 1895, Act 215, Eff. Aug. 30, 1895 ;-- CL 1897, 3323 ;-- CL 1915, 3247 ;-- CL 1929, 2169 ;-- CL 1948, 111.6
Structure Michigan Compiled Laws
Chapters 81 - 113 - Fourth Class Cities
Act 215 of 1895 - The Fourth Class City Act (81.1 - 113.20)
215-1895-XXXI - Chapter XXXI Assessment and Collection of Taxes. (111.1...111.20)
Section 111.1 - Tax Assessment and Collection by Supervisors; City Assessor, Duties; Rules.
Section 111.2 - Personal Property; Assessment; Tax Exemption.
Section 111.3 - Personal Property; Assessment; Situs.
Section 111.4 - Property Assessment; Equalization.
Section 111.7 - Assessment Roll; Certified Copy Delivered by Supervisor to City Clerk.
Section 111.8 - Certification by City Clerk to County Clerk; Contents.
Section 111.9 - Apportionment of Amounts by Board of Supervisors; Certification Procedure.
Section 111.10 - Certification of Taxes by City Clerk to Ward Supervisors.
Section 111.11 - Ward Supervisors; Duties as to Tax Levy.
Section 111.13 - Warrant Annexed to Roll; Contents.
Section 111.14 - Taxes; Lien on Land.
Section 111.15 - City Treasurer; Duties; Notice to Taxpayers; Collection Fee.
Section 111.16 - Unpaid Taxes; Collection; Sale.
Section 111.17 - Unpaid Taxes; New Warrants; Suits.
Section 111.18 - Assessment Unit; City Treasurer, Duties.