Michigan’s Public Act 188 of 1954 allows for the establish-ment of Special Assessment Districts for the purpose of performing township improvements. These improvements may consist of things like construction of water mains, sanitary sewers, chip and seal and street paving. The SAD program provides a way to finance these improvements by assessing property owners within the established districts.
http://legislature.mi.gov/doc.aspx?mcl-act-188-of-1954
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