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they shall add the incidental expenses to the time of making the roll, and to this total such further sum, not exceeding ten per cent, as shall be deemed necessary to cover contingent expenses. Such rolls shall show the total sums, exclusive of Rolls, what interest, which shall be paid by the county, the townships at large, and the lands benefited.

to show.

ment roll.

SEC. 22. After the time for appeal from said roll has ex- Tax assesspired, or after an appeal shall have been decided, the county road commissioners or the State Highway Commissioner shall then prepare a tax assessment roll for the first year, for the collection of taxes, and shall certify the same to the several township boards, and to the county clerk of the county, on or before the first day of the annual meeting of the boards of supervisors; and the several boards of supervisors shall order such taxes collected at the same time, and in the same manner as are county, State and township taxes. All provisions of law with respect to the collection of said county, State and township taxes, shall apply to these special taxes. Said board of supervisors shall also order spread on the county at large, such sum, if any, as is apportioned thereto, which sum shall be entered upon the assessment rolls with the other county taxes but in a separate column: Provided, however, That any Proviso, township that is entitled to the return of the county road tax return of tax. paid thereby under the provisions of section twenty-six of chapter four of act 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.

of roll.

charges.

SEC. 23. Exclusive of interest, the roll for the total cost Division of such improvement shall be divided into as many equal parts as the county road commissioners or the State Highway Commissioner have theretofore determined the number of years in which the total assessment was to be paid. The roll prepared Interest for the first year's collection shall not contain any interest charges; 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 May pay the completion of the assessment roll and when taxes are due, and save interest thereon so far forth. The 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

full tax.

Interest after first installment.

Collection of successive installments.

Funding
of moneys.

Anticipation of proceeds.

Interest.

Pledging of credit.

and to the county, the same privilege with respect to anticipation of installments and the consequent saving of interest, hereinbefore granted to individual taxpayers.

SEC. 24. After the first installment of the assessment aforesaid, the succeeding annual installments of all taxes 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 rolls for the successive installments shall be delivered to the county and township clerks, as heretofore provided, and collected in the same manner as State, county, and township taxes are collected, as heretofore provided. No hearing of objections shall be deemed necessary in the case of the several installment rolls.

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.

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 the amount to be raised or collected on such roll. They shall not pay more than six per cent interest on money so borrowed, which shall become due and payable as the various annual assessments become due and payable. 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, 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 or special assessment districts, by the county road commissioners or State Highway Commissioner. Such bonds or notes of indebtedness shall not be sold at less than par and accrued interest. The county road commissioners or State Highway Commissioner may pay for the improvement in such bonds at par and accrued interWhen county est. In case any tax shall be returned delinquent, 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 other

to advance

money.

wise 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 advancements Proviso,
liability
by the county shall not cause the county at large to become limited.
liable for more than three per cent upon its last assessed val-
uation, as provided in the following section.

county, etc.,

SEC. 28. The county road commissioners or the State High- Sums paid by way Commissioner shall certify to the county treasurer of the who to certify. county, the various sums to be paid by the county at large, townships at large, and lands benefited in each township.

SEC. 29. If the sum ordered raised shall not be enough to When incomplete the improvement, then the county road commis sufficient. sioners 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 complet- Surplus. ing 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.

SEC. 30. In the event that any highway improved under When imthe provisions of this act is a county road, or a portion there- proved highway is of, any State aid or State reward money merited thereon shall county road. be paid to such county. In all other cases such reward shall be paid to the township or townships in which such highway is situated. In case the road thus improved is situated in two or more counties, or in two or more townships, such reward money shall be divided between or among the municipalities entitled thereto in proportion to the mileage of such road situated in each, it being the intent hereof to insure that such State aid or State reward money shall be received by the municipality or municipalities charged with the maintenance and proper repair of such highway.

fund orders,

SEC. 31. Orders on the improvement fund of any special Improvement assessment district created and existing hereunder, shall be how drawn. drawn by the State Highway Commissioner or by the chairman of the board of county road commissioners on the majority vote of the members of said board, as the case may be, and countersigned by the county clerk. In no event shall any order or orders be drawn in excess of the amount raised or directed to be raised on account of any particular improvement. Such order shall be payable by any county treasurer having in custody any portion of the funds of such special assessment district or out of such funds. In any case where the special assessment district is situated in two or more counties, no orders shall be drawn upon the treasurer of either

Donations, who to

receive, etc.

When two or more parcels assessed

as one.

Notice

of hearing.

Special assessment rolls, legality of.

Petition for improvement,

etc.

of said counties payable out of the funds of said district in excess of the amounts that will come into his custody as a part of said fund under the provisions hereof.

SEC. 32. Donations of money may be received by either the State Highway Commissioner or the county road commissioners for the benefit of any road sought to be improved in accordance with the provisions of this act. Such money shall be paid to the treasurer of the county in which such special assessment district, or the greater portion thereof, is situated. Donations received before the preparation of the assessment roll shall be so applied as to decrease proportionately special assessments apportioned against individual property owners. In the event that the proposed improvement is not made, money so donated shall be returned to the donor on the warrant of the State Highway Commissioner or the board of county road commissioners as the case may be.

SEC. 35. In case two or more parcels of land owned by dif ferent persons shall be assessed as one parcel and the frontage of the different parcels upon the improvement are not relatively the same, the county road commissioners or the State Highway Commissioner, when the same is discovered, or any one of the several owners, may thereupon require the county road commissioners or the State Highway Commissioner to apportion this tax between the said several parcels, upon the principle of benefits derived. The county road commissioners or the State Highway Commissioner shall give the parties in interest five days' notice of their hearing, by posting a notice thereof, in a conspicuous place on each of such premises. On apportioning the tax as aforesaid, the county road commissioners or the State Highway Commissioner shall change their roll in accordance therewith, and if any rolls have been delivered to the county or township clerks, or to collecting officers, shall certify such change to them, who shall forthwith correct the roll in their hands, and collection shall be made accordingly. Such change may be made at any time before final decree is taken by the Auditor General of the State, for the sale of such lands for delinquent taxes.

SEC. 36. All special assessment rolls and copies of rolls heretofore required to be delivered to county or township clerks under this act shall be prima facie evidence of the regularity and legality of all proceedings had to levy such tax. Any determination herein required to be made by the State Highway Commissioner or by the board of county road commissioners shall be deemed to be final and conclusive as to the existence of the facts therein involved.

SEC. 37. In case a petition is presented to the State Highway Commissioner where authority to act is hereby vested in the board of county road commissioners of the county wherein such road is situated, such petition shall be immediately transmitted to said board and action thereon is hereby authorized as though the said petition had been properly addressed and

presented in the first instance. Should a petition be presented to these county road commissioners for the improvement of any highway, in any county, and in the judgment of county road commissioners, there should be lands liable to an assessment for benefits situate in any other county, then the county road commissioners shall certify such petition to the State Highway Commissioner, who shall thereupon proceed to act upon the same as though the said petition had been addressed to him in the first instance.

etc., may

SEC. 38. Any act or proceeding herein directed or author- Deputy highway comized to be performed or conducted by the State Highway Com- missioner, missioner, may be done by said commissioner in person, or by conduct one of his deputies or by any other person generally or spe- hearing, etc. cifically deputized by him for the doing of such work. Any determination made by such deputy, or any hearing or other proceeding conducted by him shall be deemed to be for the purpose of this act, and have the same legal force and significance as though personally performed by said commissioner.

ments in

road system.

SEC. 39. Whenever any highway shall be improved in coun- Improveties not under the county road system, such highways shall counties not be and remain under the jurisdiction of the several townships under county in which such highway improvement is situate: Provided, Proviso. That nothing herein contained shall authorize any township to interfere with the work of improving, maintaining or repairing such highway under the provisions of this act.

over highways

county

SEC. 40. All highways improved under the provisions of Jurisdiction this act by the county road commissioners, or by the State where more Highway Commissioner, where more than one county is af- than one fected, that are parts of county roads shall be and remain affected. under the jurisdiction of the county road commissioners of the county in which such highway is situate. Any township road improved hereunder shall be and remain subject to the jurisdiction or authority of the proper township officials after such improvement: Provided, however, That in all cases, the Proviso. jurisdiction of the county and township officials shall be subject to the right to make proper repairs out of the maintenance fund, if any, hereinbefore provided for. In any highways improved along a county line, jurisdiction over the portion improved shall remain the same as though no improvement had been made upon such highway.

assessment.

SEC. 41. The county at large, or any township at large Appeals from 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. The supervisor shall act upon the direction of his township board. The clerk and

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