CHAPTER VI.  BUDGET, FINANCE AND TAXATION FISCAL YEAR
	Section 6.1  The fiscal year of the city and of all its agencies shall begin on the first (1st)
	day of July of each year and end on the thirtieth (30th) day of June of the following year.

DEPARTMENTAL BUDGET
	Section 6.2  Each board, commission, officer and department head shall submit his
	recommended budget with supporting explanation for the next fiscal year to the
	Budget Officer on or before April 1 of each year.

BUDGET REQUIREMENTS
	Section 6.3  The Budget Officer shall prepare and submit to the Council, on or before
	the first regular meeting in May of each year, a budget document covering the next
	fiscal year tabulating the recommendations of the several department heads and
	officials, and shall include therein at least the following information:

	6.3:1  Detailed estimates, with supporting explanations, of all proposed expenditures
	for each department and office of the city, together with the expenditures for
	corresponding items for the last preceding fiscal year in full and for the current fiscal
	year to March 31 and estimated expenditures for the balance of the current
	fiscal year.

	6.3:2  Statements of the bonded and other indebtedness of the city, showing the
	debt redemption and interest requirements, the debt authorized and unissued and
	the condition of sinking funds, if any.

	6.3:3  Detailed estimates of all anticipated revenues of the city from sources other
	than taxes, with a comparative statement of the amounts received by the city from
	each of the same or similar sources for the last preceding fiscal year in full and for
	the current fiscal year to March 31 and estimated revenues for the balance of
	the current fiscal year.

	6.3:4  A statement of the estimated balance or deficit for the end of the current fiscal
	year.

	6.3:5  An estimate of the amount of money to be raised from current and delinquent
	taxes and the amount to be raised from bond issues which, together with any
	available unappropriated surplus and any revenues from other sources, will be
	necessary to meet the proposed expenditures.

	6.3:6  Such other supporting schedules as the Council may request.

BUDGET - PUBLIC HEARING
	Section 6.4  Not later than the first regular meeting in June, the City Council shall 
hold a public hearing on the proposed budget.  Notice of such public hearing shall be
published at least one (1) week in advance by the City Clerk.  A copy of the proposed
budget shall be on file and available to the public for inspection during office hours at
the office of teh City Clerk for a period of not less than one (1) week prior to such public
hearing.  (approved 11-06-01)

BUDGET - ADOPTION
	Section 6.5  Not later than the second regular meeting in June, the Council shall, by
	resolution, adopt the budget for the next fiscal year and shall, in such resolution,
	make an appropriation for the money needed for municipal purposes during the
	ensuing fiscal year of the city and provide for a levy of the amount necessary to be
	raised by taxes upon real and personal property for municipal purposes, including
	the amount necessary to pay principal and interest on existing general obligation
	bonds, which levy shall not exceed two (2) percent of the assessed valuation of
	all real and personal property subject to taxation in the city.  (approved 11-02-01)

EXPENDITURES - RESTRICTIONS
	Section 6.6  Except for purposes which are to be financed by the issuance of bonds,
	special assessment, or other method not requiring a budget appropriation, no money
	shall be drawn from the treasury of the city without an appropriation thereof, nor shall
	any obligation for the expenditure of money be incurred without an appropriation
	covering all payments which will be due under such obligation in the current fiscal
	year. The Council may transfer any unencumbered appropriation, balance, or any
	portion thereof, from one department, fund or agency to another, except that no
	unencumbered appropriation for street lighting and purposes other than operating
	expenses shall be transferred to defray operating expenses. In the case of emergency
	arising from a pressing need other than a regular or recurring requirement and
	necessary to protect the public health, welfare or safety, the Council may make
	additional appropriations to cover unanticipated expenditures required of the city
	because of such emergency. The balance in any appropriation which has not been
	encumbered at the end of the fiscal year shall revert to the fund from which it was
	originally appropriated.

	At the beginning of each quarterly period during the fiscal year, and more often if
	required by the Council, the officer responsible for maintenance of the city accounting
	system shall submit to the Council data showing the relation between the estimated
	and actual revenues and expenditures to date; and if it shall appear that the revenues
	are less than anticipated, the Council may reduce appropriations, except amounts
	required for debt and interest charges, to such a degree as may be necessary to keep
	expenditures within the revenues.

DEPOSITORIES
	Section 6.7  The Council shall designate the depository or depositors for city funds,
	and shall provide for the regular deposit of all city monies. The Council shall provide
	for such security for city deposits as is authorized or permitted by the general laws of
	the state, except that personal surety bonds shall not be deemed proper security.

INDEPENDENT AUDIT AND ANNUAL REPORT
	Section 6.8  An independent audit shall be made of all city accounts at least annually,
	and more frequently if deemed necessary by the Council. Such audit shall be made
	by Certified Public Accountants experienced in municipal accounting selected by the
	Council.

	The Budget Officer shall prepare an annual report of the affairs of the city including a
	financial report. Copies of such audit and annual report shall be made available for
	public inspection at the office of the City Clerk within thirty (30) days after receipt of
	the audit.

TAX RATE LIMITATION
	Section 6.9  The City shall have the power to assess taxes and to levy and collect rents,
	tolls and excises. Exclusive of any levies authorized by statute to be made beyond
	charter tax rate limitations, the per annum ad valorem tax levy shall not exceed 1/2 of
	1% for operating purposes and shall not exceed 1/2 of 1% for street lighting and
	purposes other than operating expenses, levied on the assessed valuation of all real
	and personal property subject to taxation. In addition to any tax authorized by this
	Charter, the City may, commencing with the fiscal year 1976-1977, levy a tax not
	exceeding one-tenth of one per cent of the assessed valuation of all real and personal
	property in the City for general public transportation purposes.
(Amendment adopted by electorate 6-14-76)

PROPERTY SUBJECT TO TAX
	Section 6.10  The subjects of ad valorem taxation for municipal purposes shall be the
	same as for state, county and school purposes under the general law. Except as
	otherwise provided by this charter, city taxes shall be levied, collected and returned in
	the manner provided by statute.

EXEMPTIONS
	Section 6.11  No exemptions from taxation shall be allowed except as expressly
	required or permitted by law.

TAX STATUS
	Section 6.12  Subject to the exceptions provided or permitted by law, the taxable
	status of persons and property shall be the same as for state, county, and school
	purposes under the general law.

ASSESSMENT ROLL
	Section 6.13  On or before the first (1st) Monday in March in each year the
	Assessor shall prepare and certify an assessment roll of all property in the city
	liable to taxation. Such roll shall be prepared in accordance with statute and this
	charter. Values shall be estimated according to recognized methods of systematic
	assessment. On or before the first (1st) Monday in March the Assessor shall give
	by first class mail a notice of any increase, when compared with the previous year,
	in the assessed value of any property which exceeds five per cent (5%) or of the
	addition of any property to the roll to the owner as shown by such assessment roll.
	Failure to give any such notice or of the owner to receive it shall not invalidate any
	assessment roll or assessment thereon.

BOARD OF REVIEW
	Section 6.14  The Board of Review shall consist of three (3) members, one of
	whom shall be a councilman appointed by the council for a term of one (1) year
	commencing on January second (2) of each year and two (2) taxpayers to the city
	who shall also meet the eligibility requirements for election as a member of the
	City Council and who during their term of office shall not be a city officer or
	employee or be a nominee or candidate for election for a city office. Of the
	members first appointed, the Council shall appoint one for a term of two (2) years
	commencing on January second (2) of the year following the year in which this
	charter becomes effective and one for a term of four (4) years commencing on
	January second (2) of the year following the year in which this charter becomes
	effective; thereafter, the Council shall appoint one member for a four (4) year term
	as each of the initial terms expire. The Council shall fix the compensation of the
	members of the Board of Review and the member of the Board of Review who is
	also a councilman shall be entitled to the same compensation as the taxpayer
	members of the Board of Review, which compensation shall be in addition to his
	compensation as councilman of the city. At the first meeting of the Board of Review,
	the Board of Review shall elect one of its members as chairman and the City
	Assessor shall be clerk of the board of Review, and as such, be entitled to be heard
	at its sessions, but without vote. A majority of the Board of Review shall constitute a
	quorum.

BOARD OF REVIEW - POWERS
	Section 6.15  For the purpose of revising and correcting assessments, the Board
	of Review shall have the same powers and perform like duties, in all respects, as
	are, by law, conferred upon and required of boards of review in townships, except
	as otherwise provided in this charter.

BOARD OF REVIEW - MEETINGS
	Section 6.16  The Board of Review shall convene at its first session on the second
	(2nd) Monday of March of each year and hold a second session the second (2nd)
	Tuesday of March of each year at such time of day and place as shall be designated
	by the Council and shall remain in session for at least eight (8) hours divided
	between the two (2) such sessions, two hours of which shall be from the hours of
	7:30 o'clock in the evening until 9:30 o'clock in the evening at either session for the
	purpose of considering and correcting the roll.

	In each case where the assessed value of any property is increased or any property
	is added to the roll by the Board, the City Assessor shall give notice thereof to the
	owners as shown by such roll by letter mailed first class not later than the day following
	the end of the session of the Board at which the change is made. Such notice shall
	state the time, date and place at which the Board of Review will hear objections to the
	changes made by 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.

	The Board of Review shall continue in session from time to time until all interested
	persons shall have an opportunity to be heard. The Board of Review may not increase
	any assessment or add any property to the rolls unless it shall give notice as aforesaid
	and afford the taxpayer an opportunity to be heard in protest thereof.

BOARD OF REVIEW - NOTICE OF MEETINGS
	Section 6.17  Notice of the time and place of the sessions of the Board of Review shall
	be published by the City Clerk at least ten (10) days prior to each session of the Board.
	The Council may by resolution require that additional notice of the meetings of the
	Board of Review be given.

BOARD OF REVIEW - ENDORSEMENT OF ROLL
	Section 6.18  After the Board of Review has completed its review of the assessment
	roll, and not later than the first (1st) Monday in April, the majority of its members shall
	endorse thereon and sign a statement to the effect that the same is the assessment
	roll of the city for the year in which it has been prepared. The omission of such
	endorsement shall not affect the validity of such roll.

CERTIFICATION OF TAX LEVY
	Section 6.19  Within three (3) days after the Council has adopted the budget for the
	ensuing year, the City Clerk shall certify to the City Assessor the total amount which
	the Council determines shall be raised by general ad valorem tax. He shall also
	certify all amounts of current or delinquent special assessments and all other
	amounts which the Council requires to be assessed, reassessed, or charged upon
	the said roll against any property or any person in accordance with the provisions of
	this charter or any ordinance of the city.

CITY TAX ROLL
	Section 6.20  After the Board of Review has completed its review of the assessment
	roll, the City Assessor shall prepare a copy of the assessment roll to be known as
	the “City Tax Roll” and upon receiving the certification of the several amounts to be
	raised, as provided in Section 6.19, the City Assessor shall spread upon said tax roll
	the several amounts determined by the Council to be charged, assessed, or
	reassessed against persons or property. He shall also spread thereon the amounts
	of the general ad valorem city tax according to and in proportion to the several
	valuations set forth in said assessment roll. To avoid fractions in computation of any
	tax roll, the City Assessor may add to the amount of the several taxes to be raised not
	more than the amount prescribed by law. Any excess created thereby on any tax roll
	shall belong to the city.

TAX LIEN
	Section 6.21  On July first (1st) the taxes thus assessed shall become a debt due to
	the city from the persons to whom they are assessed, and the amounts assessed on
	any interest in real property shall become a lien upon such real property, for such
	amounts and for all interest and charges thereon, and all personal taxes shall become
	a first lien on all personal property of such persons so assessed. Such lien shall take
	precedence over all other claims, encumbrances and liens to the extent provided by
	statute and shall continue until such taxes, interest and charges are paid.

TAX WARRANT
	Section 6.22  After spreading the taxes the City Assessor shall certify the tax roll, and
	the Mayor shall annex his warrant thereto directing and requiring the City Treasurer to
	collect, prior to March first (1st) of the following year, from the several persons named
	in said roll the several sums mentioned therein opposite their respective names as a
	tax or assessment and granting to him, for the purpose of collecting the taxes,
	assessments and charges on such roll, all the statutory powers and immunities
	possessed by the township treasurers for the collection of taxes. On or before June
	first (1st) the roll shall be delivered to the City Treasurer for collection.

CITY TAXES - COLLECTION AND PENALTIES
	Section 6.23  City taxes shall be due on July first (1st) of each year. The City Treasurer
	shall not be required to call upon the persons named in the city tax roll, nor to make
	personal demand for the payment of taxes, but he shall:

	6.23:1  Publish, between June fifteenth (15th) and July first (1st), notice of the time
	when said taxes will be due for collection and of the penalties and fees for the late
	payment thereof.

	6.23:2  Mail a tax bill between June fifteenth (15th) and July first (1st) of each year to
	each person named in said roll. In cases of multiple ownership of property only one
	bill need be mailed.

	Failure on the part of the City Treasurer to publish said notice or mail such bills shall
	not invalidate the taxes on said tax roll nor release the person or property assessed
	from the penalties and fees provided in this charter in case of late payment or
	nonpayment of the same.

	All taxes paid on or before the thirty first (31st) day of August shall be collected by the
	City Treasurer without additional charge. On the first (1st) day of September the City
	Treasurer shall add to all taxes paid thereafter a collection charge of three per cent
	(3%) of the amount of said taxes and on the first day of each succeeding month he
	shall add an additional one per cent (1%) of said taxes for each of said months or
	fraction thereof that said taxes remain unpaid. Such collection charges shall not exceed
	six per cent (6%) and shall belong to the city and constitute a charge and shall be a lien
	against the property to which the taxes apply, collectible in the same manner as the taxes
	to which they are added. If delivery of the tax roll to the City Treasurer, as provided in
	Section 6.22, is delayed for any reason by more than thirty (30) days after June first (1st)
	or if the mailing of the tax bills are delayed for more than fifteen (15) days after July first
	(1st), the application of the collection charge provided herein shall be postponed thirty
	(30) days for each thirty (30) days or major fraction thereof of such delay.

TAX COLLECTION - PERSONAL PROPERTY
	Section 6.24  If any person, firm or corporation shall neglect or refuse to pay any
	personal property tax assessed to him or them, the City Treasurer shall collect the
	same by seizing the personal property of such person, firm or corporation to an
	amount sufficient to pay such tax, fees and charges for subsequent sale, wherever
	the same may be found in the state, and from which seizure no property shall be
	exempt. He may sell the property seized to an amount sufficient to pay the taxes
	and all charges in accordance with statutory provisions. The City Treasurer may, if
	otherwise unable to collect a tax on personal property, sue, in accordance with
	statute, the person, firm or corporation to whom it is assessed.

TAX ROLL - RETURN TO COUNTY TREASURER
	Section 6.25  All city taxes on real property remaining uncollected by the City Treasurer
	on the first (1st) day of March following the date when said roll was received by him
	shall be returned to the County Treasurer in the manner and with like effect as
	provided by statute for returns by township treasurers of township, school and county
	taxes. Such returns shall include all the additional assessments, charges and fees
	hereinbefore provided, which shall be added to the amount assessed in said tax roll
	against each property or person. The taxes thus returned shall be collected in the
	same manner as other taxes returned to the County Treasurer are collected, in
	accordance with statute, and shall be and remain a lien upon the property against
	which they are assessed until paid. If by change in statute or otherwise, the
	Treasurer of the County of Ottawa is no longer charged with the collection of
	delinquent real property taxes, such delinquent taxes shall be collected in the manner
	then provided by statute for the collection of delinquent township, school and county
	taxes.

TAXES - COUNTY AND SCHOOL - COLLECTION
	Section 6.26  For the purpose of assessing and collecting taxes for state, county and
	school purposes, the city shall be considered the same as a township, and all provisions
	of law relative to the collection of and accounting for such taxes shall apply. For these
	purposes the City Treasurer shall perform the same duties and have the same powers
	as are granted and imposed upon township treasurers by law.

CITY TAXES - PROTECTION OF
	Section 6.27  The city shall have the power to acquire by purchase any premises
	within the city at any tax or other public sale, or by direct purchase from the State of
	Michigan or the fee owner, when such purchase is necessary to protect the lien of
	the city for taxes or special assessments, or both, on said premises and may hold,
	lease or sell the same for the purpose of securing therefrom 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 such procedure exercised
	by the city in the protection of its tax lien shall be deemed to be for a public purpose.