§ 9.1. Power to Tax and Tax Limits.

(a)

The city shall have the power to annually levy and collect ad valorem taxes, rents, tolls, and excises for municipal purposes.

(b)

The subjects of ad valorem taxation for municipal purposes shall be the same as for State, county, and school purposes under the general law. Except as otherwise provided by this charter, city taxes shall be levied, collected, and returned in the manner provided by law.

(c)

Exclusive of any levy for the payment of principal of and interest on outstanding general obligation bonds and exclusive of any other levies authorized by law to be made beyond charter tax rate limitations, the levy of ad valorem taxes for general municipal purposes shall not exceed one and one-half of one percent of (fifteen mills on) the assessed value of all real and personal property in the city.

(d)

The foregoing tax limitation of one and one-half of one percent of (fifteen mills on) the assessed value of all real and personal property in the city may be increased for any period, not to exceed two fiscal years of the city, by a majority of the electors of the city voting on the question at a regular or special election. In no case shall the total of any such increase cause the tax limitation of the city, including the limitations authorized in sub-section (c) hereof, to exceed two percent of (twenty mills on) the assessed value of all real and personal property in the city.

State law reference

Mandatory that Charter provide for annually levying and collecting taxes, MCL 117.3(g), MSA 5.2073(g); mandatory that Charter provide that subjects of taxation for municipal purposes shall be the same as for state, county and school purposes under general law, MCL 117.3(f), MSA 5.2073(f); property subject to taxation, MCL 211.1 et seq., MSA 7.1 et seq.