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O#104ORDINANCE N0~ 10~ AN ORDI~[ANCE OF THE T0~N OF B0~II~TON, FLORIDA, PROVIDi NG FOR THE GENEP~L REVENUE OF SAID T0~ ~EREAS, Article VIii, of the Charter of the Town of Boynton, being Chapter 8918, Laws of Florida, i921, states:- ~REVENUE AND TAfC~TION SECTION~ 1. The'~Commi ss ion shall have power to raise by tax and assessment upon all real and personal pro- perty within said Totem all sums of money which may be required for the improvement and government of the Town~ and for the' carrying out of the powers and duties herein granted and imposed. The Commission shall also have power to levy annually such special tax on taxable property, real and personal, within the corporate limits of said Town, as may be~necessary to provide funds for the payment of interest on its bonded or warrant indebted- ness, and to provide for the payment of said bonds or in- terest bearing warrants at maturity, and the same shall be deposited in. such interest paying bank or trust com- pany as shai1 be designated by the Commission. SECTION S. The COmmission may make its own assessments of property for taxation, but the valuation of property by the municipality shall not e~ceed its market value. Ail property~ real and personal, in said Town of Boymton not expressly exempt by the ~aws of the State, ~all be subject to taxation for the purposes mentioned in this charter, it shall not be necessary to describe personal property assessed for ~axation, and the term "personal property~ shall be sufficient description to sustain any listing and assessment of the personal property of any person, firm or corporation. SECTION $. Ail persons or corporations o~aain~ property whether real or personal, subject to taxation by said Town of Boynton may be required to make return of the same to the To~nn Clerk on or before the first day of June, in ~ach year. SECTION 4. Such return shall be made upon and in com- pliance with blanks prepared therefor and furnished by the Totem of Boynton, and shall contain a complete list of all the property taxable by the m~uicipality belong- ing to such person, firm or corporation on the first day of January in the year for which said return is make,giving separately an intelligible description and the full cash value of each separate lot or p~ ce! of real estate~ The descriptions and valuations thus returned may be considered by the Clerk in making assessments~ but he or she shall not be bound ther~y. Should any person, firm or corpora- tion omit to make return as above required~ the Clerk shall assess the property not thus returned in the name of the owner, if the name of such owner shall be kno~ to him or her~ and where the name of the owner is not known to him or her, the Clerk may assess it in the name of the supposed or reputed owner or occu- pant, or as belonging to an unknown owner, and in no~-'~ case where the real owner has failed to make return of his or her property as required, shall the assessment thereof be declared invalid, or not lawfully make, or the enforced payment of taxes thereon be resisted, by reason of such property being assessed otherw~ e than in the name of the real o~mer. SECTION ~. Railway and rsilroad companies shall be subject to taxation on all real estate and personal property owned by them ~ithin the limits of the Town, in the same manner and at the same rates of valuation as other property. ~ne property of street railway companies whose lines or tracks lie within the corporate limits of said Term shall be assessed at the ~o_1! cas~r value of the entire property, franchises and privileges owned by such company within said Totem. The descrip- tions, assessments and valuations shall be subject to be changed and corrected and fixed by the Commis~ on sitting as an equalizing board, as in cases of other property. SECTION ~ ~at for enforcing the collection of taxes due t8 said Town, it shall have all the rights by way of sale and purohase that the State would have were such ta~es due the State, and the said rights may be exercised in a ~imilar manner to be fixed by ordinance of the Commission; but the valuation p!aeed uoon real or per- sonal property by said Town may exceed the valuation by the State and County, but shall not exceed the actual value of Such property. SECTIOi~ ~o The Town Assessment Roll shall be made on form to be prepared by the Commission. The Commission shall act as a Board of Equalization. The Tov~aa Tax Sa_es shall be conducted, and tax sales and certificates issued in substantial conformity wit~ the laws governing State and County tax sales and certificates~ and tax sale redemotions and the issuance of deeds upon tax sale certificates shall be in substantial conformity with tD~e g~.~nera! law governing redemotions and the issuance of tax deeds~ all which matters shall be prescribed by Tov.~ ordinances. ~fhe Town Clerk shall sign suc.~ deeds, and shall otherwise act for the To~rn as the Clerks of the Circuit Clurts act for the State and County in similar matters. SECTION 8. That where property has escaped munici- pal taxation, taxes thereon may be collected and levied for three years back, and where a tax assess- ment or sale has been adjudged invalid for any cause other than the want of power to levy such tax, the tax may be reassessed and collected at the next general collection. SECTION 9. That the assessment roll shall constitute notice to the public of a Tov~m Lien upon all land and property assessed for any taxes. A copy of the same shall be filed with the Clerk of the Circuit Court of Palm Beach County, and one copy shall be filed with the Town Clerk. The report of every town tax sale as provided for by law for State and County tax sales shall be recorded within thirty days from the date of sale by the Clerk of'the Circuit Court ~foresaid. SECTION I0. That the Town is hereby empowered to levy and collect the annual tax for general municipal pur- poses not to exceed twenty (20) mills on the dollar on the assessed valuation of all property within the To~m. It may also levy and collect, in addition to the amount already stated in this section, such taxes as may be necessary for the payment of interest on bond~ to be issued in accordance with law, and to create or con- tinue a sinking fund or funds for the payment of the principal of said bonds. SECTION !!. ~e Town Clerk shall be ex-officio the Tax Assessor of said Town; and the Commission shall by ordinance provide for the creating and maintenance of the office of Tax Collector. ~ne Tax Collector may be one of the Commissioners of said To,m, or such office may be filled by some other person appointed hy the Commission, in the discretion of the Commission. SECTION 12. The Tax .Assessor shall make the annual assessments of all property within the To%~m of Boynton subject or liable to municipal taxation in the ~anner prescribed by law and by the ordinances of said Town. SECTION ~S. The Tax Collector shall collect all munici- pal taxes due on real and oersonal property and all other taxes imposed as occupational, professional, busi- ness or other licenses, and shall deliver the same, as often as shall be prescribed by ordinance, to the Town Treasurer, taking his or her receipt therefor. EECTION i~. The Commission shall act as a Board of Equalization, and shall by ordinance fix the time when it will sit for such purpose, and it may adjm~rn from day to day while sitting as-such Board. After raising the assessment upon any property, the Commission shall give notice thereof by publication one time in a newspaper in said Town or by postinE at the Town Hall and shall meet at a subsequent date for the purpose of hearing any complaints against the same, the time of the holding-of which meeting shall be stated in such notice. SECTION 15. ~ll taxes shall be a lien against the pro- perty upon which they are levied or assessed from the first day of January of the year in which such levy and assessment is made, and shall be due and payable on the first day of November in such year or as soon thereafter as the assessment roll may come into the hands of the Collector, of which the 0ollector shall give notice by publication for one issue of a newspaper published in the Town of Bo~uaton or by posting at the door of the Town Hall. Unless such taxes are paid on or before the first day of the following f~pril, the property against which the same are a lien may be sold for such taxes and interest at the rate of twenty-five (25) per cent, per annum fror~ the first day of ~april, together with all costs of making the sale. '~ N0~4 THEREFORE~ BE IT 0~RDAit~D BY THE B0~RD OF T0?~ COI~ISSI01fERS OF THE T0~N OF BOYNTON, PAL~ BEn, CH COUNTY, _wT~0RIDA, as follows .~ - SECTION 1. For the good government of the Town of Boynton, and the maintenance of its corporate powers, taxes shall be assessed, levied and collected upon all r~l:'and personal property owned, located or being within the limits of this Town, except such as may be exempt from State taxation. SECTION 2. The term real property, for the purpose of taxation, shall be construed to include land and all buildings, fixtures and other improvements thereon, and the terms~land and rea!-estate~ as used in this Ordinance, shall be construed as having the same meaning as real- property. SECTION 3. The terms personal property and personal estate, as used in this Ordinance, shall have the same meaning, and shall, for the purpose of taxation be con- strued to include all goods and chattels, moneys and effects, boats and vessels, w~ether withi~ or without the Town, all debts due or to become due from solvent debtors, whether on account, note or other contract~ all stocks or shares in incorporated or unincorporated companies. SECTION ~ Between the first day of January and the first day of July in each year, the Tax Assessor shall ascertain by diligent inquiry, the names of all taxable persons and corporations in this Town, and also all their taxable personal property and all taxable real-estate therein, owned on the first day of January of such year, and make out an assessment roll of all such taxable pro- perty. The Assessor shall remain in his office at least one day in each week from the first day of Earch to the first of July of each year, to receive tax-returns. SECTION 8. The assessment of personal property shall be made separate from the assessment of real-estate, but personal property shall be responsible for the taxes on real-estate, and real-estate shall be responsible for the taxes on personal property. SECTION 6. The Assessor shall set doyen in the assessment roll in separate columns according to the best information he can obtain: !. The name of every person or corporation o~ning personal property within this Town. The number of meat and stock cattle. 3.The number of horses, asses and mules. 4.The number of sheep and goats. 5.The number of swine and dogs. 5. The value of all household and kitchen z~urni- ture, books, watches, silverware, moneys in possession or at interest, or capital invested in trade, including notes a~d mortgages, except those given for purchase money, and accounts. 7. The full cash value of the personal property owned by, or to be assessed to, such person or corporations. SECTiO~ Vo ~en a person is assessed as a trustee, guardian, executor or administrator, a d~signation of his representative character shall be added to his name, and such assessment shall be entered on a separate line from his individual assessment. SECTION 8. The Assessor shall require any person giving in the amount or list of his personal property to make oath before him that the same is full and correct and any person refusing to take such oath shall not b e permitted afterwards to have .reduced the valuation made by the Assessor of his personal property for that year. The valuation of any item of property by the tax-payer shall in no case prevent 6he Assessor from determining its true value, and if he shall ascertain that the vai- uation of amy item of property is too small, he shall increase the same to its true value, if any tax-payer feels aggrieved at the valuation placed upon any item of property by the Assessors he shall complain to the Town Commission at its first regular meeting in July, or at such other time as the Commission shall sit as a board of equalization, that the valuation may be pro- perly adjusted. SECTION 9. Ail personal estate liable to taxation, the value of which shall not have been specified under oath as prescribed in the preceding section, shall be estimated by the Assessor at its true cash value, accord- ing to his best judgment and information, and his failure through refusla or neglect to make such estimate shall be sufficient cause for his remgval. SECTION 10. The ~kssessor shall make the assessment of real-estate within this Town by lots and blocks in regular order, first, according to the plats of the sub- divisions of land within the To~v~, and second, the un- plotted portion of the To~, according to Section, T~vn- ship and Range. SECTION ll. The Assessor shall ascertain by per- sonal inspection when not already sufficiently acquainted therewith, the full cash value of each parcel or real- estate, and assess it at not more than its full cash- value, and set dov~ in the assessment roll following and opposite the description of each parcel of real- estate the anme of the owner, or name of the legal re- presentati~e of the owner, of each parcel. ~nen real- estate has hot been returned for assessment on or before the first day of April of each year, the Assessor shall enter the work ~unknown" in the column of the assessment roll provided for the name of the owner or his or her representative. The failure to give the name of the owner or his or her representative, shall not invalidate the assessment. ~en the owner or representative of the o~er shall be dissatisfied with the valuation f~ixed ther~- on by the Assessor and shall make a complaint thereof to him the same shall be noted and reported to t~e Town Conzmissio~ to be reviewed and equalized by it. The Assessor shall post at the door of the Town Hall a list of all parcels of real-estate assessed as ~unknown~ for one month before the completion of the assessment roll by him. SECTIOI~ !2. ~he assessment roll shall contain an alphabetical index in wlhich the Assessor shall be re- quired to state the name and address, if it can be as- certained, of each person whose name appears on the assessment roll, and shall indicate opposite each ~ame, as indexed, the page upon which any tax may b e assessed to such person. SECTiO~ !3. If the Assessor, when making his assessments, shall discover that any land was omitted from the assessment roll of either or all of the three preceding years~ and that was then liable to taxation, he shall in addition to the assessment of such land for that year, assess the same separately for such year or years~ noting distinctly the year when such omission occurred; and such assessment shall have the same force and effect~ as it would have had if made the year that the same was omitted; and taxes shall be co~_ected and levied thereon, in like manner, and together with the taxes of the year in which the assessment is made~ but no land shall be assessed for more than three years arrears of taxes, a'nd all lands shall be subject to such back taxes into whosever hands they may come. SECTIOi~ 14. The 'Assessor shall complete the assess- ment roll on or before the first day of July in each year, and shall ~resent the sa~e to the Town Commission at its first regular meeting in July, 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 Ju!y~ upon giving fifteen mays notice of said meeting. Should the Commission increase the valuation fixed by the Assessor on any real-estate, due notice thereof in writing shall be served upon the owner or agent of such property, if to be found within the Town, and if not, the Commissio~ shall give notice thereof by publication one time in a newspaper in said TOwn, or by posting at the To~m Hall, at least ten days before the first re- gular meeting of the Commission in Amgust, calling upon the owner or agent to state, at such meeting in August~ any reason he may have why the valuation fixed by the Co~mission should not be allowed to stand~ SECTION t5~ The Town Commission shall have power when sitting as a Board of .Equalization to equalize the assessment of real-estate in this Town and ~ ~ ~_o~ that pur- pose may raise or lower the ~aluation fixed on any par- ticular parcel of reai-estate~ The To~wn Commission shall have no power to lower the assessment of any personal property given in by the o~,mer or assessed by the Assessor which shall not have been spe cified under oath. It shall be the duty of the Assessor to attend the first regular meetimg of the Town Commission, in August, with the assess- ment roll, but if through sickness or other cause he is una'b!e to~ be present, he shall send the assessment roll to the Commission and the assessment shall be reviewed and eqma~!ized in his absence; provided that nothing herei~ 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 that year. SECTI01~.~ 16. it shall be the duty of the Assessor immediately after the assessment has been reviewed arid equalized by the Town Commission and the' amounts to be raised for taxes have been determined and the rate of ~xaumon fixed, to calculate and carry out the several amounts of such taxes in separate columns prepared for t~mt purpose in the assessment roll, setting opposite to the aggregate sum fixed as the value of real and personal estate, the respective sums assessed as taxes thereon in dollars and cents, rejecting the fraction of a cent if less than one half and counting as one cent, fractions of one-half and over. He shall add all the columns of assessment and taxes contained in the assess- ment roll, and make therein such recapitu!atory tables as may be required by the Town Commission. The Assessor shall make out one fair copy of such assessment roll, when thus comoleted, and shall annex to tJae original and to the copy, the following affidavit to be taken before some person authorized to administer an oath: STATE OF FLORIDA, COUNTY OF PALE BEACH, TO?~ OF BOYNTONo Before me personally appeared to me well known as the Tax Assessor o~_he To~a of Boynton~ who being duly sworn says the foregoing assessment roll contains a true statement of all the persons and property in the said Town of Boynton, subject to taxation or liable to be assessed therein and that the valuations thereof, so far as they were made by him, are just and correct so far as he has been able to ascertain. Sworn to and subscribed before me, this day of , A. D. 19 SECTION iV. At or before its first regular meeting in August, the Town Commission shall determine the millage to be levied upon the taxable property of the Town for that year. SECTION 18. The Assessor shall turn ~er the copy of the assessment roll together with the original, to the Tovm Commission at its first regular meeting in Septe~.ber, or as soon thereafter as practicable, at which meeting the Commission ahall examine such origi- nal and copy, and cause the Assessor who shall attend such meeting from day to day, to correct all mistakes and inaccuracies in description~ or of ~her character, and after such books shall have been examined and corrected, the Town Commission shall endorse on them certificates that t~hey have so examinied them and that the books are correct~ which cert~mc~tes shall be s~gned by a majority of the Commission. The Assessor shall then issue and annex to ti~e original book a warrant as hereinafter pro~ided, and a copy of said warrant shall be recorded in the minutes of the Town Commission~ ~e original assessment roll with th~ warrant shall then be delivered to the Tax Collector of the To~m of Boynton, and the copy shall be delivered to the Clerk of the Circuit Court of Palm Beach County~ Florida o SECTION !9~ The warrant mentioned in the preceed- lng section shall be in the form fol!o~ng: To ..... , Tax Collector of said Yom are hereby commanded to collect out of tree reai.~estate'~and personal property, and from each of the persons and corporations named in the assess- ment roll, the taxes set down in such roll opposi.te each name, or parcel of land therein described, and in case the taxes so imposed are not paid by the time prescribed by ordinance, y.ouare to collect the same by levy and sale of goods and chattels, lands and tenements~ so assessed, or o£ the person or corporation so taxed; and all sums collected you are to pay into the Town treasury as prescribed by ordinance~ and you are further re~z~ired to make all collections o~ or before the first day in April~ and on or before the first ~'ionday ir~ July, you will mke a final report to, and settlement, with the Town Commission. Gzv~n under my hand seal this, the day of ~ in the year A. D~ 19 Tax ~sor o~ Town Boynton, Florida. SECTION 20. The Tax Collector shall on receipt of the assessment roll /'or the current year~ with the warrant annexed, pro~eed to collect the taxes charged on said roll. The Tax Co!lector~s office si~ali be open on each business day during business hours throughout the year for the receipt of taxes. SECTI0~ 21. Town Vi;arrants dragon by the Treasurer~ signed by the ~ayor, and at least one other member the Town Commission, under the Corporate seal, shall be receivable for Town taxes. SECTION ~. The Tax Collector or other Town officers shall not directly or indirectly purchase, or receive in exchange, any Town warrant~ script, maud or order, for a less amount ~an expressed on the face of said warrant~ script, demand or order. Any T-own officer ~iolating this section shall be subject to removal. SECTION 23. The Board of To%~ Commissioners shall furnish the Collector with such fo~s of re- ceipts, duplicates or stubs as they shall deem most desirable for the efficient collecting, re- ceipting ~d accounting of tax money. SECTION 24. Ail taxes shall be due and payable on the first day of November, of each and every yesr ~ or as soon thereafter as the assessment roll may come .into the hands of the tax collector, of which he shall give notice by pubiication~ and the tax cailector is hereby vested with the power and it shall be his duty to collect by levy and sale of the goods and chatte!s~ lands and tenements assessed~ all taxes that remain unpaid on the first ~onday in April. If any tax-payer shall pay his taxes between the first day of November and the first day of December, he shall be allowed'by the tax collector a discount of four per cent therefrom~ and if he shall pay on the first day of December, or between that day and the first day of January, he shall be allowed a di ~ ~ · s~oun~ of three per cent there fromm, and if he shall pay on the first day of January, or between that day and the first day of February, he shall be allowed a discount of ~vo per cent therefrom; and if he shall pay on the first day of February, or between that day and the first day of ~ rch~ he shall be allowed a discount of one per cent therefrom; the taxes being payable after the first day of ~arch without any discount. SECTION 25. ~fnen personal property shall be levied upon for non-payment of taxes, the Collector shall give public notice of the time and place of s~e~ and of the property to be sold, at least fifteen days orevious to the sale, by a n~tice to be posted at the door of the Totem Hall. The sale shall be made at public auction at said Town Hall door and the property to be sold shall be present if prac- ticable. At s~y time previous to the sale the owner or claimant of said property may release the same by. the payment of the taxes and the charges for which the same was liable to be sold. In case any levy shall made as aforesaid, the Collector shall be entitled to the same fees and charges as are allowed s~teriffs on exec.ution sales~ SECTION 26. If the property levied upon shall be sold for more than the amount of taxes, costs and collection caarges, the surplus shall be returned to the person in whose possession the p~opertyfwas when the levy was' made, or to the ovrner of the property. SECTION 27. ~en the Collector discovers that any land has been assessed more than once the same year, he shall collect only the tax justly due taereon, and snal! make return of the balance as a double assessment and shall be credited therefor by the Commission. He saa±l notify the different parties to whom the _~ ~ . n~oper~y ~as assessed ~ie s~.ait also re- port to the Town Commission the errors, double assess- ments and insolvencies for which he is to be credited under different heads, gib-lng in each case the name of the party on whose account the credit is to be allowed. SECTZ01~ 98. If a~y tax upon real-estate shall not be paid before the first may of April b£ any yes:r, the Collector shall advertise and. sell in the manner fol!owimg: He shall make out a-statement of all such real-estate specifying the amount due on each parcel~ together with the cost of advertising amd peruse of sa!e~ in the same order in which the land was assessed~ and suc~ list- s~a±l be published once each week for four consecutive weeks in some. newspaper pu'o- !isled in this Town, or by posting a copy of such list at the ~oor of the Tov~n Hall and ~r~o other conspicuous places in the Town of Boynton. A copy of the advertise- ment shall be filed in the Town C!erkYs office within ten Says after said sale. When lands are advertised for taxes under the provisions of this Ordinance, the Collector shall be entitled to fifteen cents for each certificate of sale and to a five per cent commission on tl~e amount of each delineuent tax when each actual sale is made, and these fees shall be turned into the Town treasury.. The advertisement may be substantially in the forrfl prescribed by law for notices of State and County tax-sales. ~aen the publication of the tax sale notice is completed, the publisher siva!! make affidavit thereto in the foden prescribed by law for affidavits of publication oi' advertisements of State and County tax SECTION ~9~ On the d ay designated in the notice at l~ o~clock noon~ the Collector m~all commence the sale of those lands on which taxes have not been paid as aforesaid, and shall continue the same from d~y to day until so much oi' each parcel thereof shall be sold as shall be sufficient to pay the taxes, costs and charges thereon; in case there are no bidders~ the whole tract snail be bid off by the Collector-for the Town; but the Collector must offer all of suci~ land as assessed. SECTION 30. The land shall be struck off to the person who will pay the tax, costs and charges and will demand the lowest rate of interest for the first year, not in excess of the maximum rate allowed by law. SECTION 31. ~ne Tax Collector shall require im- mediate payment by any person to whom any parcel of Such land may be struck off, and in all cases where the payment is not made in ~.~enty-four horrors he may declare the bid cancelled and sell the land again on the following day; and any person so neglecting or refusing to pay any bid made by him shall not be entitled after such neglect or refusal to have any bid made by him received by the Tax Collector during such sale; provided, however, that the purchaser shall not be required to pay for the certificates until the Tax Collector shall deliver the certificates to the purchaser~ but the Tax Collector shall require a rea- sonable deposit as a guaranty that the purchaser will pay for the certificates vYnen delivered. SECTIO~ 3~, At the sale aforesaid the Collector shall give to the purchaser a certificate of such sale, describing the real-estate purchased and the amount piad therefor; and the Collector shall receive for such certificate twenty-five cents which shall be turned ix to the Town treasury. The said certifi- cates shall be ~uostantma!!y in the form prescribed by law for State and County tax-certificates, and may be assigned infthe same manner as State and County tax-certificates are assigned. SECTION 33. Immediately after any tax-sale, the Collector shall make out a list in duplicate of all real-estate sold for taxes, showing the date of sate~ the number of each certificate, the name of the owner as returned, a description of the land sold, the name. of the purchaser and the amount for wh_on the sale was made, and the Collector shall append to each of said lists a certificate setting forth the fact that such sale was made in accord, ante with lawo One of such lists the Collector shall keep in his office~ and the other shall be filed in the office of the Clerk of the C~-cu~_t Court of Palm Beach County, Florida, who shall enter the same in his record book kept therefor~ SECTiO!~ 34. Any person, or 'agent of any person, owning or claiming such lands sold for taxes, or any part or parcel thereof, or any interest therein, or the creditor of any such ov~er or claimant may redeem the same at any time after such sale and before a tax deed is issued therefor, by paying to t_~e To~.m Clerk the face of the certificate of sale, or such portion thereof as the part or interest redeemed shall bear to the whole, and interest thereon together with the fee of fifty cents on each certificate or part of certificate so redeemed~ Such interest on lands sold prior to the year 192g shall be at the rate of twenty- five (~5~ per cent per annum for the first year and eight (8~) percent per annum for the time after the first year from the date of sale. Such interest on lands so id in the year lg29 and thereafter shall be at the rate per annum bid by the purchaser for the first year, not in excess of eighteen (18%) per cent per annum, and ten (I0~) per cent per annum for the second year, and eight (8~) per annum thereafter, but not less than five (5%) per cent of the face of the~c.~rtificate. Interest on lands which shall be struck off to the Town in the year 1929 and there- after'shall be at the rate of eighteen (18~) per cent per annt~an for the first year and ten (10%) per cent per ann~.m for the second year, and eight (8%) per cent Der annum thereafter, but not less than five (5~) per cent of the face of the certificate. V~q~.en any land shall have been so redeemed, the Town Clerk shall refund to the holder of the tax certificate the whole amount received by him for redemption, less the fee of fifty cents and such certificate shall be surrendered to the T.own Clerk and cancelled, if the shoie be redeemed, or if only a portion thereof shall be redeemed, such portion and description of land with date cF redemp- tion, shall be endorsed on such certificate by the Town Clerk, and the certificate retained by the owner subject to such endorsement. Nothing herein contained shall be deemed to deny the right to re- deem any tax sale certificate r~ow outstanding in accordance with the law in force when the same was issued. The holder of such certificate shall there- upon relinquish all claim to the said land by surren- dering said certificate, or by crediting said certi- i_cate with the portion redeemed. The certificate of redemption, shall be countersigned by the Town Clerk upon the payment of the redemption money and interest to the Collector. The To~-m Clerk shall make an entry of date and amount in a book provided for that purpose, and note the same on the ~ssessment roll containing the assessment. Such entry and nota- tion shall be made on the same day ssi d land is re- deemed. The Collector shall issue a tax receipt to the p. arty paying for the redemption and this re- ceipt shall be recorded by the Clerk of the Circuit Court and shall have the same force and effect as though the taxes had been paid prior to said sale. SECTION 35° Any person may purchase any certi- ficate of land s old or certified to the Totem for taxes ievi~d for the year 1928 and subsequent years from the Tovau Ciork by paying to such clerk the 103 amount of such certificate and interest thereon fr~ the date of the certificate at the rate or rates which would be required to be paid for the redemption of the certificate, and the fee of fifty cents and the endorsement of such certifi- cate by the To~a~ Clerk officially~ with the date and the amount received, shall be sufficient evi- dence of the transfer and assignment thereof. Any portion of land or interest therein contained in a tax certificate held by the Town which can be as- certained by legal and usual subdi~ision~ may be redeemed or sold by a certificate of such transfer~ or redemption~ under the hand and official seal ~ the Town Clerk of the Town of Boyntom~ and a d~ed may issue thereupon in compliance with the terms of this Ordinance~ Endorsement of the Town Clerk shall be made upon the tax certific~te of the portion of the cer- tificate teemed or sold, gi~ing the description of the land a~d tb~e date of the transfer~ with the amount received therefor. Should it appear tha~ the land co~ered by the oldest certificate to b~ transferred or cancelled has not been assessed, or is assessed to the Town, for any subsequent year~ the party purchasing or redeeming the oldest certi- ficate shall pay to the Town Clerk the taxes for each of such subsequent omitted years~ based upon the last assessed Yaluation~ with interest thereon~ 194 at the rate whioh would be required for the redemp- tion of the certificate. SECTION 36. The Tovaa Clerk of the Tovm of Boynton, is hereby authorized and directed to allow the redemp- tion or purchase in whole or in part, where the part to be redeemed or purchased can be ascertained by legal and usual subdivision~ of any and all tax certificates held by the Town of Boynton, that shall have been issued in the year 1918 and subsequent years, or that shall hereafter be issued, upon the payment of the amount of such tax certificate or certificates, of such portion thereof as the part to be redeemed or purchased shall bear to the whole with interest thereon and the payment of any and all subsequent un~aid or omitted taxes due on the land to be redeemed or purchased, with interest ~hereono Such interest on lands sold prior to the year 19~ shall be at the rate of twenty-fi~e (~5~) per cent per annum for the first year and eight (8%) ~er cent annum for the time after the first year from the date of sale~ Such interest on lands so Id in the year 1~ and therefater shall be at the rate of eighteen (!8~) per cent per a~num for the first year and ten (10%) per cent per annum for the second year and eight (8~) per cent per snnum thereafter, but not less than five (5%) per cent of the face of the certificates. SECTION 37. The holder of any tax certificate at any time two years after the date of its issuance may obtain a tax deed to the land t~erein described by application ~ the Town Clerk as provided by law, and the surrender of such certificate and the payment to the Town Clerk of the proper amount for the redemption or surrender of all other outstanding subsequent cer- tificates covering said land and the payment to the Town Clerk of a fee of fifty cents for each certifi- cate then redeemed, and for searches to ~sce_t~n all outstanding certificates, a fee of fifty cents for the oldest tax sale and a fee of fifteen cents for each subsequent tax sale at which said land was sold, or subsequent omitted tax year, and a fee of one dollar for the issuance of the deed and ten cents for each additional description ~f ~and embraced in any one deed; which deed shall be prima facie evidence of the regularity of the proceedings from the valuation of the land by the assessor to the deed inclusivo. Ail tax deeds:~sha!l be issued by the Town Clerk of the Town of Boynton, and shall be substantially in t~ae following form, to-wit: STATE OF FLORIDA, COUNTY ~ PALY BEACH, TOV~f 0F B0~T0~. KNO~ ALL ~N BY ~n~S~ PRESENTS~ That whereas~ , has this day appiied f~r tax ~~e land here- inafter described and has produced and surrendered the the undersigned, Town Clerk of the Town of Boynton, Tax Certificate No. , from which it appears that said land was so~ the Tax Collector of said Town on the day of A.D. !9~ for unpaid taxes for the year A. D. 19 _ _, as the property of ._, and ~_ereas said applicant has redeemed (or pur- chased and surrendered) all other outstanding sub- sequent tax certificates covering said land, and proper notice having been given as re- quired by law of his application for issue of this deed, s~nd no owner, claimant or Other person entitled to redeem said land has appeared to redeem the same; l~0Vf, T~...ERE~ RE, ~ne Tov~n of Boynton, in con- sideratior~ of the premises and the sum of Dollars, the amount paid upon the ~-~rtificate a~d for costs and charges, and in pursuance of the statute in such cases p~ovmmed, has given, granted, bargained, and sold, and does hereby give, grant, bargain, sell and convey unto the said and his heirs and assigns forever, to his ~ their own proper use, benefit and behoof, the following land situated and being in the To~m~ County and State aforesaid, and de- scribed as ~ containing acres, more or tess~ proviZ, however, that sai~nd shall continue s~.bject and liable for say ~mpaid taxes thereon ~ IN TESTI~[01~Z ~VHEREOF, by virtue of the authority in me vested by law, and for and on behalf of the Town of Boynton, I, the undersigned, as To~ms ~ of the ToYas of Boynton, have executed this deed and' have hereunto set my official signature and seal, at B~ynton~ in the County of Palm Beach~ State of Florida, on this day of , A. D. 19 · (ss m) ~o~,~sa Clerk ~ Town of Boynton~ Palm Beach Co'runty, Florida. Signed, sealed and elivered in the presence of: SECTION 38. Any holder of a certificate of tax sale or a tax deed therefor, whether heretofore or hereafter issued, including the Town of Boynton, is hereby authorized on and after January lst~ 1930, to file a bill in chancery to foreclose the lien of such certificate or deed, and the practice, pleading and procedure for foreclosure shall be in accordance with 107 the ~ractice, pleading and procedure for foreclosure of mortgages on real estate, except as herein other- ~A se provided and except that no personal judgment shall be given. No suit shall be brought on any tax sale cer- tificate until after expiration of two years from the date of the certificate, nor shall the Town of Boynton' commence any such suit before the time hereinafter pro- vided for such suit by the Town. SECTION 39. ~a~ bill of complaint, shall be sworn · to, and .sha!l briefly set forth the fact of the issu- ance of the tax certificate or deed and the fact that complainant has paid all omitted and subsequent taxes and interest thereon and has redeemed all subsequent tax sale certificates affecting the same land. A bil~ of complaint of the Tovf:a shall briefly set forth the fact of the issuance of ~he tax certificate or deed and shall allege the amotmt required to redeem the same including all omitted subseeuent taxes and interest thereon. Ail bills of complaint shall nav~ ~attached thereto as an exhibit, such tax sale certificate cr deed or a copy thereof, and a statement of searches~ and it shall be the duty of the Town Clerk of the of Boynton to make such searches and prepare such statement for use in such action when requested, for which service he shall receive the fees allowed by law o SECTION ~0~ In suits brought on tax sale tificates or deeds held by the Town of ~oynton~ or any individual or corporation, as many tax sale certi- ficates and/or deeds on lands in the Town of Boynton~ may be included in one suit as the comolainant may sire and as many parties may be made defendant as may be necessary. Ail those having or claiming smy interest in any lands e._:~r=ced any of such 'tax sale certificates or deeds, by reason of ownership, lien or otherwise, may be made parties to such suits, and personal service of process and constructive service by publication shaiib e made and given in accordance ~th the law applicable to the foreclosure of mortgages upon real estate u~less otherwise hereinpro~ided. SECTIO~ 41. ~here is hereby created and established in and for the Town of Bo~ton, F!orida~ a Board to be known as "DELINQUENT TAX ADJUST~[ENT B~ RD~ consisting of the ~layor-Commissioner~ Vice-mayor-Commissioner, Term Cle rk-Commi ~ ss_on~, Town Tr~ahurer, and the To~zn Attorney of the To~m of Boynton, F!orida~ The Town Clerk shall be the secretary of the Board ~e Board and each - and officer thereof is hereay charged with the duties, and vested with the powers hereinafter set forth~ 2~o member or officer shall receive any compensation for the perfor- mance of such duties except the compensation n~¢~ allowed by Ordinances of the Town of Boynton, but the Board may employ clerical assistance which shall be paid by the Town of Boz~ton, out of its general fund. SECTION 42. Said Board shall meet for the purpose of organizing and electing a chai~an on the ~_rst ~[onday immediately after the passage amd adoption of this Ordimance, and shall thereafter hold monthly meetings not later than the tenth day of each month, for the purpose of receiving and passing upon applications for compromise and adjustment as mereinafter provided. The Board may adjourn its monthly meeti_~g from day to day~ or from time to time as its busimsss may requir~ SECTION ~ The said Board is authorized im its sound discretiom~ to compromise amd adjust the ~mount required to be paid for the redemptio~ or purchase of tax sale c~rtificates~ or amy portiom of a~y such tificat~s held by the Town of Boyntom for the year and/ or any pre~ious ye~ or y~ars u~on iamd ~m~hmm said Tovm~ inc!udi~ag th~ omitted subsequent tax~s upon such lands, upon primciples of fair~ess to the Town of Boynton, and ~ v~e owners and !iemors of such iamds~ SECTION ~. A holder of a lien upon the property whether by mortgage, tax certificate or otherwise~ may i~ writing agree with the Board to co-operate with the Bo~rd,~. and the a~plicant,~ by reducim~ his lien to a s~ted ~xtemt in consideratio~ o~ a compromis~ as r~- quested by the applica~t~ if such compromise shall b~ ordered and the adjusted amount paid~ such agreement shall be bindimg, and shall accrue to the bemefit of th~ Tow~ of Boston amd the applicant, its and his successors and assigns~ SECTION ~8. ~?ithin forty days after the filing of any appiicatiom, the Boa~ shall either gramt or 110 reject the application, or may grant a part of the relief prayed~ by the entry of an order by vote of at least three members of the Board. SECTION ~6~ V~rlthin ten~ days after the entry of the order~ the owner or any person interested~ may redeem or purchase such certificate or certificates in the manner provided by law by paing the amount so determined, together with all omitted taxes~ as ad- justed~ together with interest upon such omitted taxes as adjusted at the rate of eight (8~) per cent per s~anum computed from April ist, of the year in which they became delinquent. Thereafter any such owner or persons interested may redeem or purchase such certi- ficate or certificates by paying the adjusted amount, together with all omitted taxes as adjusted, together with interest upon aggregate of ~ach amounts at the rate of two (2%) per cent oer month from the date of the entry of the original order of adjustment; vialed, however, that if payment shall not be made under any such order of adjustment on or before June 30th, 1930, or w~thin ninety days after the final determination of the application for compromise or adjustment of any such certificate, whichever shall be the later date, then the sa~ order of adjustment shall immediately become null and void and of no force or effect to the same extent as if no appli- cation had ever been made for adjustment or compro- mise with reference to such certificate. 11i SECTION 47. All of the requirements of the statutes of F!orida~ now or hereafter enacted in re- gard to the assessment of real and personal property for tax purposes and the levying, enforcing and collect- ing of taxes and the giving of notice of application for tax de~d, filing proof of publication of such notice, purchasing all outstanding certificates covering the same property, the form, issuance and record of tax deeds, and any and all other matters of procedure in connection with, procuring a tax title on State and Oounty tax certificates shall be complied with in procuring a Town tax deed~ the Town Clerk performing similar duties to those imposed by statute upon the Clerk of the Circuit Court, and charging similar i~es to those charged by the Clerk of the Circuit Court, which fees shall be turned into the Totem treasury. SECTION 48. BE IT ~=JRTHER ORDAINED by the To~m Commission of the Town of Boynton, Florida, that on or before July ist, of each and every year the Town Treasurer sna!l make an estimate of the revenue and receipts other than from taxes to be levied, reason- ably to be expected from the first day of November to the 31st day of October of the following year, of each of the funds, and he shall tile the same with the Town Clerk, %~£nich estimate shall be verified by the oath of the ~ayor as being true'and correct according to his best knowledge, information and belief. In said estimate the Town Treasurer snali also include the estimate of expenditures and re- venues of the Town for the ensuing year. The esti- mate shall be compiled from metal!ed imformation ob- tained from the several departments on uniform blanks to be furnished the heads of the respective departments by the Town Commission. The classification of the esti- mate of expenditures shall be as nearly uniform as possible for the main functional divisions of all de- partments, and shall give in parallel column the follow- lng information: A detailed estimate of the expense of con- ducting each department as submitted by the department. B® Expenditures for corresponding items for the last two preceeding years. Expenditures for corresponding items for the current fiscal year, including adjust- ments due to transfers between appropria- tions plus an estimate of expenditures n~cessary to complete the current fiscal year. D,,~ Amount of supplies and materials on hand at the date of the preparation of estimate. Increase or decrease of requests compared with the corresponding appropriation for the current year. Such other information as is required by the C~mmission or as the Town Treasurer 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 4~. That on or before the second meeting of July of each year the Towm~ Commission s~all make an estimate of the necessary and ordinary expenses and of 1i3 all special sa d extraordinary expense contemplated, for the fiscal year next ensuing, and for which t~he re'¢enue for the levy of taxes shortly to be made will be avail- able. Such estimates shall set out every item of ex- penditn~e contemplated or reasonably to be anticipated during the year for which such estimates are made, with as much 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 ~s~ich each item of expenditure shall be paid. Said estimates shall be considered and acted upon at or berate the last regular meeting of the Tova~ Commission in Ju!y; and said estimate~ 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 appropria- tions and the same shall not be altered, amended or ceeded, nor shall the expenses estimated under one head be paid out of the estimate for another e~ense except as provided by the Tovm Charter. SECTION 50. That no tax levy of said Town or the assessment upon wflich it is based shall be invalid or illegal by reason of the failure of the Town Commission or any Other officer of said Town to act within the time prescribed by Ordinance or for other irregularity in the making of said assessment or in the levying of said taxes, provided that in all cases where pub!i-c notice is required to be given, such notice shall have been given for the length of time prescribed by Charter or Ordinance. SECTION $Io ~nat all Ordinances and parts of Ordinances in conflict with, or contrary to the provi- sions of this 0rdinance, be, and the same hereby are repealed. THIS 0RDI~ANCE having~been read in full at a meeting of the Board of Tov~ Commissioners, of the Town of Boynton, Florida~ held on the seventh day of September, 1929, was finally adopted on its final reading at a Regular Meeting of said Board of To~m Co~issioners~ held on the Seventeenth day of September~ 19~9~ and a copy hereof oosted at the door of the Town Ha!l~ H. T. Hoiloway l~a yo r Harry Benson ~-~~yor (Signed) (Signed) S. L. Swindai! (Signed)