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installments.

Highway Commissioner may give notice for a new hearing as to the limits of such assessment district, and bring in additional lands, as provided in the first instance. The de- Alteration of termination as to the number of installments in which the money for said improvement shall be raised, may be altered subject to the limitation in section fifteen after notice and hearing thereon given and conducted in the manner hereinbefore provided.

ment of

ment of

SEC. 17. The county road commissioners or the State High- Apportionway Commissioner shall apportion the per cent of the total total cost. cost of construction of such improvement, which the county at large shall be liable to pay by reason of the benefit to the public convenience and welfare, and as a means of improving the highway, and shall apportion the per cent of the cost of the construction of such improvement for the same reasons that any township traversed or benefited thereby shall be liable to pay: Provided, however, That no tax Proviso. shall be apportioned against any county hereunder that is not operating under the county road system. They shall Apportionalso apportion the per cent of benefits to accrue to any piece benefits. or parcel of land for the reasons aforesaid, by reason of the construction of such improvement over and above the per cent assessed against the county at large, and against the townships at large aforesaid, which per cent of benefits shall be apportioned upon and assessed against the lands benefited, according to benefits received, and which apportionments they shall announce at the time and place of hearing objections to, and equalizing the apportionment of benefits. Such assessment of per cent for benefits shall there- Review. upon be subject to review and correction, and may be reviewed in the manner herein provided. All appeals in this Appeals. act provided for shall be from the apportionment of the per cent of benefits. The county road commissioners or the State Highway Commissioner shall apportion not less than twentyfive per cent nor more than seventy-five per cent of the total cost of the improvement to the road assessment district, and the remainder to the county and townships: Provided, Proviso. That in counties operating under the county road system, the county road commissioners or the State Highway Commissioner shall apportion not less than thirty per centum nor more than seventy-five per centum of the total cost of the improvement to the road assessment district and not less than fifteen per centum to the township, and the remainder to the county. The county road commissioners or Numbering the State Highway Commissioner shall designate each assessment district by number, by which number it shall thereafter be known.

of districts.

SEC. 18. On the completion of the roll, apportioning the Review of per cent of benefits to be paid by the respective parties roll. and municipalities, the county road commissioners or the State Highway Commissioner shall give notice by advertising

Notice

of hearing.

and posting, of a review of said roll. Notice of such hearing shall be given by publishing a notice thereof, at least two insertions, at least ten days prior to such hearing, in some newspaper published and of general circulation in the county, if there is one. If there is no such newspaper within the county, then the publishing of such notice will not be necessary. The county road commissioners or the State Highway Commissioner shall also give notice of such hearing by posting notices thereof in five conspicuous and public places in each township where the special assessment district is located, within the limits of said district at least Service given. ten days prior to such hearing. They shall also serve notice of such hearing upon each township to be assessed, and upon the county in case the same is operating under the county road system, at least ten days prior to such hearing. Such notice may be served upon the clerks of the county or townships, respectively, as notice to such county or townships.

Equalization.

Approval of apportionment.

Yearly preparation of roll.

Contingent expenses.

SEC. 19. At such review the said county road commissioners or the State Highway Commissioner shall appear, and hear all objections to the proposed apportionment of benefits, and equalize the same, and may make such changes and corrections in such rolls as they shall deem just and equitable. Such hearing may be adjourned from time to time as may be necessary in the judgment of the county road commissioners or the State Highway Commissioner, by giving legal notice of the time and place. After hearing objections, the county road commissioners or the State Highway Commissioner shall sign and approve such apportionment of benefits roll, and shall file a copy thereof with the county clerk of the county if such county is subject to an assessment at large, and with the township clerk of each township within which the improvement is located, or within which any lands assessed per cent of benefits therefor are situate, or where any township at large is to be assessed a per cent of benefits on such improvement.

SEC. 20. In case the proposed improvement is divided into sections for letting in separate years, as heretofore provided, then this roll shall be for the first section only, and a new roll shall be prepared each succeeding year for each succeeding section. Each such assessment roll shall be equalized in the manner herein provided.

SEC. 21. If the rolls are made before the contracts for the construction of the improvement are let, the total amount of such rolls shall be the estimates heretofore referred to, to which estimates the county road commissioners or the State Highway Commissioner shall add such further sum, not exceeding ten per cent, as shall be deemed necessary to cover contingent expenses. If the rolls are not made until after the letting of the contracts for the improvement, the county road commissioners or the State Highway Commissioner shall take the contract price for such improvement, to which

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.

sufficient.

SEC. 29. If the sum ordered raised shall not be enough to When incomplete the improvement, then the county road commissioners 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

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