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City of Detroit v. 19675 Hasse

9/16/2003

rn suggests. An examination of the statutory language reveals that MCL 211.44(7) does not prohibit a city from enacting an ordinance assessing late fees for taxes, but only prohibits the treasurer from imposing such fees -- even if authorized by charter -- unless the city government approved an ordinance authorizing the fees after the statute became effective on December 31, 1982. Therefore, there was no direct conflict between the statute and the ordinance. Accordingly, the City's incorporation by reference of the former ยง 21-7-43 constituted a valid enactment. This method of codification is explicitly authorized by MCL 117.5b, which provides:


Each city shall have power, whether provided in its charter or not, to codify, recodify and continue in code its municipal ordinances, in whole or in part, without the necessity of publishing the entire code in full. The ordinance adopting the code, as well as subsequent ordinances repealing, amending, continuing or adding to the code, shall be published as required by law. The ordinance adopting the code may amend, repeal, revise or rearrange ordinances or parts of ordinances by reference by title only.


Because the City validly enacted an ordinance after December 31, 1982 that authorized the imposition of a penalty fee on delinquent property taxes, we conclude that the trial court properly granted summary disposition to the City with respect to this issue.


Affirmed.


William C. Whitbeck


Michael J. Talbot


Brian K. Zahra






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