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)