Taxation - Historical Notes

Assessor of Property

The following acts were superseded, repealed or failed to win local ratification, but they are listed here as a reference to laws which once affected the Van Buren County Assessor. Also referenced below are acts which repeal prior law without providing new substantive provisions.

1. Private Acts of 1911, Chapter 337, amended Subsection 5 of Section 9 of the Public Acts of 1907, which was a salary act and an Anti-Fee Act for county officials, by setting the salary of the Tax Assessor of Van Buren County at $250 per year.
2. Private Acts of 1917, Chapter 744, also amended the same Public Act of 1907, cited above, by increasing the salary of the Tax Assessor in Van Buren County to $300 annually. This Act was repealed by Private Acts of 1925, Chapter 295, which follows.
3. Private Acts of 1925, Chapter 295, repealed specifically Private Acts of 1917, Chapter 744, above, and then amended the very same 1907 salary act at the same place by inserting $400 a year as the salary of the Van Buren County Tax Assessor. This Act was repealed by the act which follows.
4. Private Acts of 1955, Chapter 380, specifically repeals Acts of 1925, Chapter 295, and all others in conflict, and then this act amends the 1907 act by setting the annual salary of the Tax Assessor of Van Buren County at $1,200 which would be paid out of the county treasury.

    

Taxation

The following is a listing of acts pertaining to taxation in Van Buren County which are no longer effective. Also referenced below are acts which repeal prior law without providing new substantive provisions.

1. Acts of 1870-71 (2nd Ex. Sess.), Chapter 50, authorized the counties and the cities to impose taxes for county and corporate purposes under the conditions stipulated in the Act. The credit of the county could not be loaned to anyone until the Justices of the County Court had approved the same by majority vote and an election for that purpose was held whereby threefourths of the people voting also approved. Several counties, Van Buren among them, exempted themselves from the three-fourths' approval of the people requirement and specified that a simple majority of those voting would be sufficient for approval.
2. Private Acts of 1937, Chapter 831, gave the person, firm, or corporation owing any State, County, or Special taxes on real estate which were a lien against the property, the right to settle the said claim and satisfy the lien as provided in Section 2. Section 2 authorized the County Court of Van Buren County to make a settlement on the delinquent taxes on said lands as were owed, except State taxes, up to and including the year 1936 as they might deem proper.
3. Private Acts of 1974, Chapter 169, was the original law for the privilege tax imposed on transients by operators for the privilege of occupancy of any hotel, motel, camp, etc., for occupancy of the same dwelling for a period of less than 90 continuous days. It was the responsibility of the operator to collect and then remit to the County Court Clerk said taxes. This Act was subsequently repealed by Private Acts of 1984, Chapter 168.