O#138ORDINANCE N0. 138
AN ORDINANCE OF THE T0~T OF BOYNTON~
PALM BEACH COUNTY, FLORIDA~ AMEND-
ING ORDINANCE NO. 104 ENTITLED
~AN ORDINANCE OF THE T0~N OF BOYNTON
FLORIDA, PROVIDING FOR THE GENERAL
REVENUE OF SAID T0~~, AND REP~EALING
ALL ORDINANCES ~ PARTS 0F ORDINANCES
IN CONFLICT ~ITH THE PROVISIONS OF
THIS ORDINANCE.
BE IT 0RDAI~ED By THE BOAP~ OF TOV~N COMM~SIONERS 0F THE TOWN
OF BOYNTON, PALM BEACH COUNTY, FLORIDA.
~That Sections 14, 15, 1V~ 48 and 49 Ordinance No. 104
entitled "~An Ordinance of the Tov~ of Boynton, Florida,
providing for the general revenue of said Town~w, be Amended
to read as follows:-
Section 14. The assessor shall complete the assess-
ment roll on or before the last day of January in each
year, and shall present the same to the Town Commission
at its-first regular meeting in February, at which meeting
the CommissiOn shall sit fOr the purpose of reviewing
and equaliZing the assessment, and may continue in
session from time to time as long as necessary for this
purpose. Provided that the commission may sit as a
board of equalization at any other time during the month
of February, upon giving fifteen days notice of said meeting.
Should the Commission increase the value, rich fixed by the
Assessor on any real-es~.tate, due notice t~hereof in
writing Shall be served upon the owner or agent of such
property, if to be found within the Town, and if not,
the CommisSion shall give notice thereof by publication
one time in a newspaper in said Town, or by po~ting at
the Town Hall, at least ten days before the first regular
meeting of the' Commission in March, calling upon the owner
or agent to state, at such meeting in March, any reason
he may have Why the-valuation fixed by the Commission should not
be allowed to stand.
Section 18. The TOwn Commission shall have power
when sitting as a Bozrd of ~Eq~Iization tO equaliZe the
assessment of real-estate in 'this Town and for that purpose
may raise or lower the valuation fixed on any particular
parcel of real-estate~ The Town Commission shall have no
power to lower the assessment of any personal property
given in by the owner or assessed by the Assessor which shall
have not been specified under oath. It sh~ll be the duty of
the Assessor to attend the first regular meeting of the
Town Commission, in ~arch, with the assessment roll, but if
through sickness or Ct'her cause 'he is unable to be present,
he shall send the assessment roll to the Cou~ission and the
assessment shall be reviewed and equalized in his absence;
provided that nothing herein shall be construed to give the
Commission power to change any assessment for any year after
the 'CommissiOn has completed its work as a Board of Equalization
for t~h~t year.
Section 17. At or before its first regular meeting in
March, the Town Commission Shall determine the millage to
be levied upon the taxable property of the Tov~ for that year.
Sectio~u 48. BE IT FURTH~ ORDAINED by'the Town
Commission of the Town of Boynton~ Florida~ that on
or before Narch Ist~ of each and every year the Town Treasurer
shall make an estimate of the revenue and receiPts other than
from taxes to be levied, reasonablY0to be expected from the first
day of November to the 31st day of ctober of the following year,
of each. of the funds, and he .shall file the same with the Town
Clerk, which estimate shall be verified ~by the Oath of the Mayor
as being true and correct according t.o his best~knowledge,
information and belief, in said estimate the Town Treasurer
shall also include the estimate of expenditures and revenues of
the Town for the ensuing year~ T~ae estimate s~ball be Compiled
from detailed information obtained from the several dePartments
on uniform blanks to be furnished the heads of the respective
dep~rtments bY the Town CommissiOn. The classification' of the
estimate of expenditures s~hall be as nearly uniform as possible
for the main functional divisions of all departments, and shall
give in parallel celumn the following information: ~
A detailed estimate of the expense of conducting
each department as submitted by tD~ Department.
B,
Expenditures for corresponding items for the
last two preceeding years,
C.
Expenditures for corresponding items for the current
fiscal year, including adjustments due to transfers
between appropriations plus an estimate of
expenditures necessary to complete the current
fiscal year.
Do
Amount of supplies and materials on hand at the
date of the preparation of tlue estimate.~
InCrease or decrease or requests compared with
the corresponding appropriation for the current year.
Such other information as is required by the
Commission or as the To~n Treasure~ may deem
advisable to submit,
The recommendation of the Town Treasurer as to. the
amount to be appropriated with reasons therefor in
such detail as the Commission may direct.
section 49. That on or before the second meeting of March
of each year the Town Commission shall make an estimate of the
necessary and ordinary expenses and Of all the special and eEtra~
ordinary expense contemplated, for the fiscal year next
ensuing~ and for which the revenue for the levy of taxes shortly
to be made ~
.~ll be available. Such estimates shall set
out every item of expenditure contemplated Or reasonably
to be anticipated during the~ year for which such
estimates are made, with as ~ch particularity as is
practicable, and as nearly as possible in Conformity
to the headings of expense accounts now prescribed~by the
State Comptroller for Boards of County Commissioners, and
shall designate the particular fund From which each item
of expenditure shall be paid. Said estimates shall be
considered and acted upon at or before the last regular
meet~ug of the Town Commission in March~ and sa±d estimates as
adopted shall be entered in full upon the minutes of the
Town CommiSsion. The adoption of said estimates shall
give said estimates the force and effect of fixed
appropriations and the same shall not be altered, amended or
exceeded, nor s_hall the expenses estimate~ under One head
be paid out of the estimate for another expense except as
provided by the Town Charter°
All~ Ordinances and parts of Ordinances in conflict
with the pro,z~s~ons of this Ordinance are expressly
repealed.
Mayor
Vice Mayop
Town Clerk