Board of state tax Term of office. public acts of eighteen hundred ninety-one, and sections one hundred forty-seven, one hundred forty-eight, one hundred forty-nine, one hundred fifty, one hundred fifty-two, one hundred fifty-three and one hundred fifty-four of act one hundred fifty-four of the public acts of Michigan for the year eighteen hundred ninety-nine, approved June twenty-three, eighteen hundred ninety-nine, entitled "An act to amend sections twenty-one and twenty-two of act number two hundred six of the public acts of eighteen hundred ninety-three, entitled 'An act to provide for the assessment of property, and the levy and collection of taxes thereon and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes, and for the inspection and disposition of lands bid off to the State and not redeemed or purchased, and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening any of the provisions of this act,' approved June one, eighteen hundred ninetythree, as amended by acts number twenty-five, one hundred fifty-four, one hundred sixty-two and two hundred ninetynine of the public acts of eighteen hundred ninety-five, and acts number two hundred six, two hundred fourteen, two hundred twenty-four, two hundred twenty-five, two hundred ninety-nine, two hundred forty and two hundred sixty-one of the public acts of eighteen hundred ninety-seven, and to add ten new sections thereto to stand as sections one hundred forty-five, one hundred forty-six, one hundred forty-seven, one hundred forty-eight, one hundred forty-nine, one hundred fifty, one hundred fifty-one, one hundred fifty-two, one hundred fifty-three and one hundred fifty-four, providing for the creation of a Board of State Tax Commissioners, charged with the duty of enforcing this act and exercising supervisory control over officers administering the general tax laws of this State and reporting to the legislature thereon, and empowered in certain cases to review assessment rolls and correct the same or add thereto, and to provide for the assessment and taxation of property omitted from assessment rolls," are hereby amended so as to read as follows: SEC. 145. It shall be the duty of the Governor on the first day of November, nineteen hundred five, to appoint three resident freeholders of this State, who shall be duly qualified electors thereof, and who shall hereafter constitute a Board of State Tax Commissioners, with powers and duties as prescribed under this act, one of whom so appointed shall hold office until the first Wednesday in January, nineteen hundred nine, one of whom so appointed shall hold office until the first Wednesday in January, nineteen hundred eleven, and one of whom so appointed shall hold office until the first Wednesday in January, nineteen hundred thirteen, and until their successors shall have been appointed and shall have qualified. Thereafter the successors of each member of said Board of Successors, how appointed. State Tax Commissioners shall be appointed by the Governor by and with the advice and consent of the Senate, and shall hold office for the term of six years and until their successors shall have been appointed and qualified. The persons who Present commissioners, now constitute the Board of State Tax Commissioners under when terms appointments heretofore made shall continue to hold their to expire. office until the first day of November, nineteen hundred five, and until their successors shall have been appointed and qualified. All appointments which are provided to be made by When the Governor under this section of this act, except in the first to be made. instance, shall be made while the legislature is in session, and not at any other time, except in cases where a vacancy in office shall occur otherwise than by the expiration of the term of office of any member of said board. In case a vacancy Vacancies, in the office occurs otherwise than by expiration of the term, the Governor shall have power to appoint to fill such vacancy at any time, and the person so appointed shall hold office until the next meeting of the legislature after such appointment, and no longer. appointments how filled. chief clerk, SEC. 146. Said board shall elect a secretary at a salary not Secretary and to exceed two thousand dollars per annum, and a chief clerk salaries of, etc. at a salary not to exceed one thousand five hundred dollars per annum. The persons so elected shall hold their office dur ing the pleasure of said board. The secretary shall keep a Duty of secretary. record of all the proceedings of said board, which records, with all other papers or proceedings of said board, shall be a part of the records of the Auditor General's office, and of which the Auditor General shall be the lawful custodian. The secretary shall devote all his time to the duties of his office, and when said board is not in session shall perform such duties as may have been assigned to him by said board. The chief clerk shall devote all his time to the duties of his Duty of office and shall perform such duties as may be assigned to him by said board. chief clerk. and expenses SEC. 147. The members of said board, and the secretary Members and chief clerk thereof, shall take and subscribe the consti- to take oath. tutional oath of office to be filed with the Secretary of State. The members of said board shall receive an annual salary of Salaries two thousand five hundred dollars; and they shall also receive their necessary expenses in the performance of their duties, both to be audited and allowed by the Board of State Auditors, and paid monthly by the State Treasurer out of the general fund. SEC. 148. All sessions of said board shall be held at the Sessions, office of said board at the capitol, to be furnished by the where held. Board of State Auditors. The said board and the members Board to have thereof, shall have access to all books, papers, documents, records, etc. access to public statements and accounts on file or of record in any of the departments of State, subject to the rules and regulations of the respective departments relative to the care of the public records. It shall have like access to all books, papers, docu May subpoena witnesses. Attendance of witnesses compelled by attachment. Service of subpoena, fees for. witnesses, books, accounts, etc. ments, statements and accounts on file or of record in counties, townships and municipalities. Said board shall have the right to subpoena witnesses upon a subpoena signed by the president of the said board, and attested by the secretary thereof, directed to such witnesses, and which subpoena may be served by any person authorized to serve subpoenas from courts of record in this State, and the attendance of witnesses may be compelled by attachment to be issued by any circuit court in the State upon proper showing that such witness has been properly subpoenaed and has refused to obey such subpoena. The person serving such subpoena shall receive the same compensation now allowed to sheriffs and other officers for servExamination of ing subpoenas. Said board shall have power to examine witnesses under oath, said oath to be administered by any member of said board or by the secretary thereof. Said board shall have the right to examine books, papers or accounts of any corporation, firm or individual owning property liable to assessment for taxes, general or specific, under the laws of this State, and any officer or stockholder of any such corporation, any member of any such firm, or any person or persons who shall refuse to permit said inspection, or neglect or fail to appear before said board in response to its subpoena, or testify, as provided for in this section, shall be deemed guilty of a misdemeanor, and shall be punished by a fine not exceeding one thousand dollars, or by imprisonment in the State prison for a period not exceeding two years, or by both such fine and imprisonment, in the discretion of the court. Misdemeanor, what deemed. Penalty. Regular meetings, when held. SEC. 149. Said board shall hold regular meetings on the first Tuesday of March, June, July, August, September and October in each year, and may hold adjourned sessions as may be deemed necessary by it for the proper performance of the Special meetings. duties devolving upon said board. The chairman may call special sessions of the board whenever he may deem it advis able so to do, and shall call such special sessions upon the written request of two members. Duties of board. To receive complaints. To visit each. county. To require reports from any officer of state. SEC. 150. First, It shall be the duty of said board to receive all complaints as to property liable to taxation that has not been assessed, or that has been fraudulently or improperly assessed, and to investigate the same, and to take such proceedings as will correct the irregularity complained of, if any is found to exist; Second, To see that each county in the State be visited by at least one member of the board as often as once in each year, to the end that all complaints concerning assessments may be heard; that information concerning such assessments may be collected; Third, To require from any officer in this State, on forms prescribed by said Board of State Tax Commissioners, such annual or other reports as shall enable said Board of State Tax Commissioners to ascertain the assessed values and equalized values of all property listed for taxation throughout the State under this act; the amount of taxes assessed, collected and returned and such other matter as the board may require, to the end that it may have complete statistical information as to the practical operation of this act; cash value Fourth, It shall be the duty of said Board of Tax Com- To determine missioners each year to ascertain and determine the actual of property, etc. cash value of the taxable property of each county in this State and to be present at each meeting of the State Board of Equalization and to present to said board the result of such inquiry and determination for the purpose of assisting said board in the performance of the duties imposed upon it by law. inspection. assessors to and purpose, SEC. 152. After the various assessment rolls required to be Assessment rolls made under this act shall have been passed upon by the several subject to boards of review, and prior to the meeting of the board of supervisors in October of each year, the said several assessment rolls in the State shall be subject to inspection by said Board of State Tax Commissioners, or by any member thereof; and in case it shall appear, or be made to appear, by May order written complaint of any taxpayer residing in the assessment appear before district, to said board that property subject to taxation has board. been omitted from said roll, or individual assessments have not been made in compliance with law, the said board may issue an order, directing the assessor whose assessment or failure to assess is complained against, to appear with his assessment roll at a time and place to be stated in said order, said time to be not less than seven days from the date of the issuance of said order, and the place to be at the office Place of meeting. of the board of supervisors at the county seat, or at such other place in said county in which said roll was made, as said board shall deem most convenient for the hearing herein provided. A notice of the time and place that said assessor is Notice of meeting ordered to appear with said roll, together with the statements how published. of the person or persons whose property or whose assessments are to be considered, shall be published in a newspaper published at the county seat of said county, if there be one, if not, in some paper printed in said county, if there be any, at least five days before the time at which said assessor is required to appear; and where practicable personal notice by mail Personal notice. shall be given to such persons prior to said hearing. A copy of Copy of order, said order shall also be served upon the supervisor or assess-served. ing officer in whose possession said roll shall be, at least three days before he is required to appear with said roll. The said board, or any member thereof, shall appear at the Board to hear time and place mentioned in said order, and the supervisor or as to proper assessing officer upon whom said notice shall have been served assessment, etc. shall appear also with said assessment roll. The said board or any member thereof, as the case may be, shall then and there hear and determine as to the proper assessment of all property and persons mentioned in said notice, and all persons affected or liable to be affected by review of said assessments thus provided for may appear and be heard at said hearing. In case said board, or the member thereof who shall upon whom and determine Action of board how certified. act in said review, shall determine that the assessments so reviewed are not assessed according to law, he or they shall, in a column provided for that purpose, place opposite said property the true and lawful assessment of the same. As to the property not upon the assessment roll, the said board, or member thereof acting in said review, shall place the same upon said assessment roll by proper description and shall place thereafter, in the proper column, the true cash value of the same. In case of review under the provisions of this section, the said board or member thereof acting in said review shall certify under his hand officially and spread upon said roll a certificate of the day and date on which said assessment roll was reviewed by him, and the changes by him made therein. For appearing with said roll as required herein the supervisor or assessing officer shall receive the same per diem as is received by him, while in attendance at the meetings of the board of supervisors, to be presented to and paid by the proper officers of the municipality of which he is the assessing officer in the manner as his other compensation Action of board, is paid. The action of said board or member done as provided in this act shall be final. Per diem of assessing officer. final. Clerical help. employment of. Proviso as to salary. Proviso as to number, etc. Property not assessed when listed. SEC. 153. In addition to the secretary and chief clerk said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act: Provided, That the compensation paid for such clerical assistance shall not in any case exceed one thousand dollars for each person employed, per annum: Provided further, That not more than ten clerks may be employed by such board. The compensation of said clerks and all other necessary expenses incurred in carrying out the provisions of this act shall be allowed by the Board of State Auditors, upon proper vouchers approved by the chairman and secretary of the board and paid by the State Treasurer out of the general fund. SEC. 154. If it shall be made to appear to said board at any time that any property liable to taxation has not been assessed for any previous year as herein provided, the said board shall report the same to the proper assessing officer and the same shall be listed for taxation upon the next assessment roll that shall be made, and shall be valued as all other property. Board to certify The said board shall further certify to the board of super description of such property. Supervisors to order taxes spread against property. visors of the several counties at the October session thereof, next after said property shall be then listed for taxation, the description of said property and the several years that the same has been liable for and escaped taxation, and said board of supervisors shall ascertain the rate of taxation, for said several years and shall order the taxes for said years to be spread against said property upon the valuation for the then current year, and the same shall be so spread in a column provided for that purpose, and it shall constitute a charge against the person and property, and be collected as other |