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Sections amended.

acts of Michigan for the year eighteen hundred ninety-nine, approved June twenty-third, eighteen hundred ninety-nine, entitled 'An act to amend sections twenty-one and twentytwo 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 first, eighteen hundred ninety-three, as amended by acts numbers twenty-five, one hundred fifty-four, one hundred sixty-two and two hundred ninety-nine of the public acts of eighteen hundred ninety-five, and acts numbers two hundred six, two hundred fourteen, two hundred twentyfour, two hundred twenty-five, two hundred twenty-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 fortyfive, 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 hunhundred 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.'"

The People of the State of Michigan enact:

SECTION 1. Sections one hundred forty-six, one hundred forty-eight, one hundred fifty-two and one hundred fifty-three of act number two hundred eighty-one of the public acts of nineteen hundred five, as amended by act number eight of the public acts of nineteen hundred nine, entitled "An act to amend sections one hundred forty-five and one hundred fortysix of act number one hundred seventy-four of the public acts of nineteen hundred one, and sections one hundred fortyseven, 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 number one hundred fiftyfour of the public acts of Michigan for the year eighteen hundred ninety-nine, approved June twenty-third, 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 first, eighteen hundred ninety-three, as amended by acts numbers twenty-five, one hundred fifty-four, one hundred sixty-two and two hundred ninety-nine of the public acts of eighteen hundred ninety-five, and acts numbers two hundred six, two hundred fourteen, two hundred twenty-four, two hundred twenty-five, two hundred twenty-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 fortysix, 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 to read as follows:

SEC. 146. Said board shall elect a secretary at a salary Secretary, not to exceed two thousand dollars per annum, and a chief salary of. clerk at a salary not to exceed one thousand five hundred dollars per annum. The persons so elected shall hold their Duties. offices during the pleasure of said board. The secretary shall keep a record of all the proceedings of said board, and shall perform such other duties as may be assigned to him by the board. The secretary and chief clerk shall devote all their time to the duties of their offices.

where held.

SEC. 148. All regular sessions of said board shall be held Sessions, at the office of said board at the capitol, to be furnished by the Board of State Auditors. Special meetings of said board for the purpose of ordering reviews of assessment rolls may be held at any place most convenient. The said board and Books, etc., the members thereof shall have access to all books, papers, access to. documents, 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

board to have

witnesses.

witnesses.

of the public records. It shall have like access to all books, papers, documents, statements and accounts on file or of May subpoena 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 May examine and other officers for serving 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 Misdemeanor. 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.

Assessment rolls, inspection of.

When assessor to

appear before board.

Notice.

SEC. 152. After the various assessment rolls required to be made under this act or under the provisions of any municipal charter shall have been passed upon by the several boards of review, and prior to the making and delivery of the tax rolls to the proper officer for collection of taxes, the said several assessment rolls shall be subject to inspection by said Board of State Tax Commissioners or by any member thereof; and in case it shall appear after investigation by said board, or be made to appear to said board by written complaint of any taxpayer, that property subject to taxation has 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 and the sworn statements of the person or persons whose property or whose assessments are to be considered 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 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 copy of said order 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 shall be given prior to said hearing to all persons whose assessments are to be considered. A copy of said order shall also be served upon the supervisor or assessing 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 time and place mentioned in said order, and the supervisor or assessing officer upon whom said notice shall have been served shall appear also with said assessment roll. The said board or any member Assessment, thereof, as the case may be, shall then and there hear and hearing, etc. 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 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 Property not not upon the assessment roll, the said board, or member there- on roll. of 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. Said Certificate board shall also spread upon said roll a certificate, signed fo by each member officiating at the review proceedings, showing the day and date on which said assessment roll was reviewed. 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 meeting 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 is paid. The action of said board or member done as provided in this Action final. act shall be final. When any property has been reviewed, assessed and valued by said board as herein authorized, such. property shall not be assessed or valued at a lower figure within a period of three years, where the property remains substantially the same, without the written consent of said board.

spread on

SEC. 153. In addition to the secretary and chief clerk said Clerical board may employ such other clerical assistance as may be assistance. necessary and required to perform the duties imposed upon

it by this act. The average compensation paid for such Compensation. clerical assistance shall not exceed one thousand dollars per annum for each clerk employed: Provided, That said board may employ such expert assistance as may from time to time be necessary and essential to a proper exercise of the powers and performance of the duties prescribed in this act. compensation for such expert assistance shall be fixed by said.

The

Proviso.

board at such amount as shall be approved by the Board
of State Auditors: Provided, That the compensation herein
authorized and all other necessary expenses incurred in carry-
ing out the provisions of this act shall be allowed by the Board
of State Auditors, upon proper vouchers approved by the
president and secretary of the board and paid by the State
Treasurer out of the general fund.
Approved March 23, 1911.

Section amended.

Articles, etc., filing of.

Proviso, real estate value limited.

[No. 18.]

AN ACT to amend section three of act number twenty-two of the public acts of eighteen hundred ninety-one, entitled "An act to provide for the incorporation of lodges of the Benevolent and Protective Order of Elks," being compiler's section eight thousand eighty-one of the Compiled Laws of eighteen hundred ninety-seven, as amended by act number thirty-three of the public acts of nineteen hundred five.

The People of the State of Michigan enact:

SECTION 1. Section three of act number twenty-two of the public acts of eighteen hundred ninety-one, entitled "An act to provide for the incorporation of lodges of the Benevolent and Protective Order of Elks," being compiler's section eight thousand eighty-one of the Compiled Laws of eighteen hundred ninety-seven, as amended by act number thirty-three of the public acts of nineteen hundred five, is hereby amended to read as follows:

SEC. 3. A copy of said articles of association, together with the charter and constitution of the grand lodge of the Benevolent and Protective Order of Elks shall be filed with the Secretary of State; and thereupon the persons who have signed such articles of association, their associates and successors, shall be a body politic and corporate, by the name expressed in such articles of association, and by that name they and their successors shall have succession, and shall be persons in law, capable to purchase, take, receive, hold and enjoy to them and their successors, estates, real and personal, of suing and being sued, and to have a common seal, which may be altered or changed at their pleasure: Provided, That the value of such real and personal estate shall not exceed the sum of three hundred thousand dollars and that they and their successors shall have the power to give, grant, sell, lease, mortgage, demise and dispose of said real and personal estate, or part thereof, at their will and pleasure, and the proceeds, rents and income shall be devoted to the protection and aid of its members and their families, and for no other purpose.

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