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The following opinion is presented on-line for informational use only and does not replace the official version. (Mich Dept of Attorney General Web Site - www.ag.state.mi.us)



STATE OF MICHIGAN

FRANK J. KELLEY, ATTORNEY GENERAL


Opinion No. 6162

July 1, 1983

TAXATION:

Impact of the status of an uncertified village assessor upon special assessments and assessments in village

Obligation of property owner to make payment of delinquent village taxes and interest to county treasurer

VILLAGES:

Action of council appointing an uncertified person to office of village assessor

Inasmuch as the assessments of property in an incorporated village are based upon the valuation of such property as determined by the certified township assessor, neither the council of such village nor any of its members are in violation of law when acting to appoint an uncertified person to serve as village assessor.

An uncertified person who accepts the office of assessor in an incorporated village is not in violation of law.

A property owner in an incorporated village is liable for special assessments levied by the village council, including any interest which may be due and owing.

A person owning property in a village becomes liable for payment to the county treasurer for summer taxes levied upon such property at the time the tax roll is turned over to the county treasurer, with interest accruing from March 1 of the year subsequent to the year of assessment and levy of the taxes.

Honorable John G. Strand

State Representative

Capitol Building

Lansing, Michigan

You have requested my opinion with respect to six questions dealing with village assessors, special assessments and taxation procedures.

(1) Would the council of an incorporated village violate 1893 PA 206, Sec. 10d or 1895 PA 3, Sec. 8 if such council appointed as the village assessor a person not qualified as an assessor under 1893 PA 206, Sec. 10d(1); MCLA 211.10d(1); MSA 7.10(4)(1)?

(2) Would a person who accepts the duties of assessor in an incorporated village and who is not certified by law to be such an assessor be in violation of 1895 PA 3, Sec. 8 or 1893 PA 206, Sec. 10d?

(3) Would the president of the village council or the trustees of an incorporated village be in violation of 1895 PA 3, Sec. 8 or 1893 PA 206, Sec. 10d if either of them performs the functions of a village assessor even though they are not certified assessors?

(4) Would a property owner in an incorporated village be liable to that village for special assessments for garbage collections when the special assessment is not done by a certified assessor?

(5) Would the property owner in an incorporated village be liable to that village for interest charges on a special assessment if the special assessment is done by an uncertified assessor?

(6) Would a property owner of an incorporated village be liable to a village for summer taxes if the tax rolls are not turned over to the county when due, and could that person be charged interest by the county on said property for not paying that year's summer taxes?

As your first three questions are related, they will be discussed together.

The office of village assessor is an elective office. 1895 PA 3, Sec. 1; MCLA 62.1; MSA 5.1215. Any vacancy in such office is filled by appointment of the village council. 1895 PA 3, Sec. 13; MCLA 62.13; MSA 5.1227.

The president of a village and six trustees constitute the village council. 1895 PA 3, Sec. 1, supra.

1895 PA 3, Sec. 8; MCLA 69.8; MSA 5.1378, as amended, provides the procedure for ad valorem taxation of property within a village. Therein it states, in pertinent part:

'The assessor of every village subject to the provisions of this act shall, in each year, at and within the same time as required by the general laws of this state for the assessment of property in the townships of this state, make an assessment roll containing a description of all the real property and the aggregate amount of all the personal property liable under the laws of the state to taxation in the village, and the name of the owner, agent or person liable to pay taxes therein if known, and the names of all persons liable to pay poll tax in the village, and shall set down in such roll the valuation of such property, at its value, as determined by the assessor of the township wherein the property is located, . . .' (Emphasis added.)

Thus, it is clear that a village assessor is not empowered to make a determination of value as to the property located within a village. That power is lodged with the assessor of the township in which the village is located. The duties of a village assessor includes only the preparation of an assessment roll and the transferring of values, as determined by the township assessor, from the township assessment roll to the village assessment roll. The village assessor has no authority to make independent valuation judgments. (1) Only township and city assessors have the authority to make independent valuation judgments.

1893 PA 206, Sec. 10d; MCLA 211.10d; MSA 7.10(4), provides for the certification of assessors. Subsection (1) of 1893 PA 206, Sec. 10d, supra, provides, in pertinent part:

'The annual assessment of property shall be made by an assessor who has been qualified by the board . . .' (Emphasis added.)

There is no doubt that assessors who perform the annual assessment function must be certified assessors. However, 1893 PA 206, Sec. 10d applies only to assessors who are authorized to perform the assessment process. Village assessors, as noted above, do not possess this authority. Since village assessors do not perform the 'annual assessment of property,' it is not required that they be certified pursuant to 1893 PA 206, Sec. 10d, supra. Contrariwise, the several township assessors who actually perform the 'annual assessment of property' of villages within their townships must be certified pursuant to the mandate of 1893 PA 206, Sec. 10d, supra.

It is my opinion, in answer to your first three questions, that inasmuch as the assessments of property in an incorporated village are based upon the valuation of such property as determined by the certified township assessor, neither the council of such village nor any of its members are in violation of law when acting to appoint an uncertified person to serve as village assessor. It is my further opinion that an uncertified person who accepts the office of a village assessor is not in violation of these statutes.

Your fourth question assumes that a village assessor determines the amount of a special assessment for garbage collection. This is not the case.

In all instances dealing with special assessments for garbage collection in villages, the rate is fixed, not by the assessor but by the village council. It is immaterial as to whether a village assessor is certified or not.

It is my opinion, therefore, in answer to your fourth question, that the liability, if any, of a property owner for special assessments levied by the village council for garbage collection in an incorporated village is not affected by the fact that the village assessor is uncertified.

In light of the answer to your fourth question, it is unnecessary to answer your fifth question.

Your last question involves two separate issues. First, at what point in time does a property owner in an incorporated village become liable to the county for summer taxes? Second, when and to what extent does a property owner in an incorporated village become liable for interest charged by the county for summer taxes.

Pursuant to 1895 PA 3, Secs. 15 and 16; MCLA 69.15 and MCLA 69.16; MSA 5.1385 and MSA 5.1386, a village treasurer has control over the village assessment roll and may accept payment of the village taxes until the warrant of the president of the village expires. This warrant of the village president may be extended until the third Monday of October of any given year.

Section 18 of 1895 PA 3; MCLA 69.18; MSA 5.1388, provides, in pertinent part:

'Within 1 week after the expiration of the time limited in the warrant for the collection of the taxes levied in said roll, or within 1 week after the time to which said warrant may have been renewed or extended, if the treasurer has been unable to collect any of the taxes on his roll on real property, it shall be his duty to return all such unpaid taxes on real property to the county treasurer in the same manner and with like effect as returns by township treasurers. The taxes thus returned shall be collected in the same manner as other taxes returned to such county treasurer are collected under the provisions of the general tax laws of the state, and the same rate of interest and amount of charges shall be collected thereon, . . .'

From the above, it is apparent that a taxpayer in an incorporated village must pay the summer taxes to the village treasurer when the latter has possession of the tax roll and to the county treasurer when the roll has been turned over to the county for collection. If a village treasurer fails to turn over the tax roll to the county treasurer within the time frame outlined in 1895 PA 3, Sec. 18, supra, a taxpayer may pay the summer taxes to the village treasurer up to the time that the tax roll is actually delivered to the county treasurer.

With respect to when and to what extent a property owner in an incorporated village becomes liable for interest charged by the county, 1893 PA 206, Sec. 59(1), as amended; MCLA 211.59(1); MSA 7.103(1), provides for tax payment and for interest to be charged on delinquent taxes returned to a county for collection. It states, in pertinent part:

'A person may pay the taxes, or any 1 of the several taxes, on a parcel or description of land returned as delinquent, or on an undivided share of a parcel or description of land returned as delinquent, with interest computed from March 1 next after the taxes were assessed at the rate of 1% per month or fraction of a month, except as provided in section 89, with 4% as a collection fee which shall be a minimum of $1.00, except as provided in section 89, to the county treasurer of the county in which the lands are situated, at any time before they are sold. . . .' (2)

Thus, delinquent summer taxes of an incorporated village returned to a county treasurer for collection begin to accrue interest on the March 1 subsequent to the year in which they were assessed and levied.

It is my opinion, therefore, that a property owner in an incorporated village becomes liable to the county treasurer for summer taxes at the time the tax roll is turned over to the county treasurer for collection. It is my further opinion that interest begins to accrue therein from March 1 subsequent to the year in which the summer taxes were assessed and levied.

Frank J. Kelley

Attorney General

(1) 1893 PA 206, Sec. 10; MCLA 211.10; MSA 7.10, confirms this conclusion by its mandate that 'an assessment for village taxes shall be identical to the assessment made by the township supervisor. . . .'

(2) 1893 PA 206, Sec. 89, MCLA 211.89, MSA 7.144, provides that for certain tax years in certain counties the interest rate on delinquent taxes shall be 1.25 percent per month or fraction of a month, together with a collection fee of 4 percent of the delinquent taxes or $2.00, whichever is greater, which amounts will be paid to the county treasurer.

 


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