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O#11ORDINANCE N0. 11 Sec. 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 real and personal property o~.maed, located or being within the limits of this Town, except such as may be exempt from State taxation. Sec. 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 real-estate, as used in this Ordinance shall be construed as having the same meaning as real- property · Sec. 3. The terms personal property and personal estate, as used in this Ordinance, shall have the same meaning, and shall, for the purpose of ta_zation be con- strued to include all goods and chattels, moneys and effects, boats and vessels, whether within or without the T~vn, all debits due or to become due from solvent debtors, whether on account, note or other contract, all stocks or shares in incorporated or unincorporated com- panies. Sec, 4. All persons or corporations owning property whether real or personal, subject to taxation by said Town of Boynton are hereby required to make return of the same to the Town Clerk on or before the first day of June in each year. Such return shall be made upon and in com- pliance with blanks prepared therefor and furnished by the Town of Boynton, and shall contain a comp!ere list of all the property taxable by the municiplaity belonging to such person, firm or corporation on the first day of January in the year for which said return is made, giving separately an intelligible description and the full cash value of each separate lot or parcel of real estate. The descriptions and valuations be assessed to, such persons or corporations. Sec. 8. ~¥hen a person is assessed as a trustee, guardian, executor or administrator, a designation of his representative character shall be added to his name, and such assessment shall be entered on a separate line from his individual assessment. Sec. 9. The Assessor may require any person giving the amount or list of his real or personal property to make oath before him that the same is full and correct and any person refusing to take such oath shall not be permitted afterwards to have reduced the valuation made by the assessor of his real or personal property for that year. The valuation of an item of property by the tax- payer shall in no case prevent the Assessor from determin- ing its true value, and if he shall ascertain that the valuation of any item of property is too small, he shall in- crease the same to its true value. If any tax-payer feels aggrieved at the valuation placed upon any item of pro- perty by the Assessor, he 'shall complain to the Town Commission at its first regular meeting in August, that the valuation may be properly adjusted. Sec. lC. All personal esta.te liable to taxation, the value of which shall not have bee~ specified under oath as prescribed in the preceding section, shall be es- timated by the Assessor at its true cash value, according to his best judgment and information, and his failure through refusal or neglect to make such estimate shall be sufficient c~use for his removal. Sec. ll. The Assessor shall make the assessment of real-estate within this Town by lots ~nd blocks in regular order, first, according to the plats of the subdivisions of land within the Tovm, and secondly the unplotted por- tion of the Town, according to Section, Tov~nship, Range. Sec. 12, The Assessor shall ascertain by personal inspection, when not alreadj? sufficiently acquainted therewith, the actual value or the market value, which- ever is lower in amount, of each parcel of real-estate, and assess it, and set down in the assessment roll follow- ing and opposite the description of each parcel of real- estate the name of the owner, or name of the legal re- presentative of t~e owner, of each parcel. When real- estate has not bem returned for assessment on or before the first day of June of each year, the Assessor shall enter the word "Unknown" in the column of the assessment- roll provided for the name of the owner or his or her representative, only if the name of the owner is not known to the Tax Assessor. The failure to give the name of the owner, or his or her representative, shall not invalidate the assessment. When the owner or representative of the owner shall be dissatisfied with the valuation fixed there- on by the Assessor and shall make a complaint thereof to him, the same shall be notied and reported to the Town Commission 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 "Unkno~rn" for one month before the completion of the assessment roll by him. Sec. 13'. The assessment-roll shall contain an al- phabetical index in which the Assessor shall be required to sttate the name and address, if it can be ascertained, of each person whose name appears upon the assessment- roll, and shall indicate opposite each name, as indexed, the page upon which any tax may be assessed to such person. Sec. 14. If any Assessor, when making his assessments, shall discover th,st any land was omitted from the assessment- roll of either or all of the three preceding years that was then liable to taxation, or where a tax assessment or sale has been adjudged invalid for any cause other than the want of p~ver to levy such tax, he shall in addition to the assessment of such land for that year, assess the same separately for such year or years, that it may have been so omitted, at the actual value or the market value, which- ever is lower in amount, in such year or years, noting dis- tinctly the year when such omission occurred; and such assessment shall have the same force and effect, as it would have had if made in the ye ar that the same was omitted; and taxes shall be collected 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, and all lands shall be Subject to such back taxes into whosever hands they may come. Sec. 15. The Assessor shall complete the assessment- roll on or before the first day in August in each year, and shall present the same to the To,~m Commission at is first regular meeting in August, 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 lon~ as necessary for this purpose. Should the Commi- ssion increase the valuation fixed by the assessor on any real-estate, due notice thereof by publication one time in a newspaper in said Town, or by posting at the Tovm Hall, shall be given at least fifteen days before the first re- gular meeting of the Commission in September, calling upon the owner or agent of said property to state, at such meet- ing in September, any reason he may have why the valuation fixed by the Commission should not be allowed to stand. Sec. 16. The Town Commission shall have full power to equalize the assessment of real-estate in this To~n, and for that purpose may raise or lower the valuation fixed on any particular parcel of real-estate, but cannot ~aise or lower the entire assessment of the Town, its power being only to equalize. The Commission shall have no power to lower the assessment of any personal property given in by the owner or assessed by the Assessor, which shall not have been specified under oath. It shall be the duty of the Assessor to attend the first regular meeting of the Town Commiss ion in August, with the assessment-roll, but if through sickness or other cause he is unable to be present he shall send the assessment-roll to the Commission, and the assessment shall be reviewed and equalized in his absence. Sec. 17. It shall be the duty of the Assessor, immediately after the assessment has be~ reviewed and equalized by the Town Commission, and the amounts to be raised for Town taxes have been determined, to calculate and carry out the several amounts of such taxes in separate columns prepared for that purpose in the assessment-roll, setting opposite to the aggregate sum fixed as the valua- tion 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 assessment-roll, and make therein such recapitulatory tables as may be required by the Town Commission. The Assessor shall make out one fair copy of such assessment-roll, when thus completed, and shall annex to the original and to the copy, and affidavit, to be taken before some person authorized to administer an oath, in substantially the following form: State of Florida, County of Palm Bee. ch, Town of Boynton. Before me personally appeared to me well known as the Tax Assessor of the Town of Boynton, w~o being duly sworn says the foregoing assessment-roll contains ~ t~ue statement of all the persons and property in the said Town of Boynton, subject to taxation or liable to be assessed therein for the year 19__, and that the valuations thereof, so far as they were made b~ y him, are just and correct so far as he has been able to ascertain. Sworn to and subscribed before me, this~ A. D. 19 . day of Sec. 18. At its first regular meeting in September the Town Commission shall determine the millage to be levied upon the taxable property of this Town for that yea r. Sec. 19. The Assessor shall turn over the copy of the assessment-roll together with the original, to the Tov~ Commission at its second regular meeting in October, at which meeting the Commission shall examine such origi- nal and copy, and c~use the Assessor who shall attend such meeting from day to day, to correct all mistakes and inaccuracies in description, or of other character, and after such books shall have been examined and corrected, the Town Commission shall endorse on them certificates that they have so examined them and that the books are co,erect, which certificates shall be signed by at least two me,bors of the Commission. The Assessor shall then issue and annex to the original book and to the copy, a warrant as herein- after provided, and a copy of said warrant shall be recorded in the minutes of the Tov~n Commission. The original assess- ment-roll with the warrant shall then be delivered to the Tax Collector of the Town of Boynton, and the copy shall be delivered to the Clerk of the Circuit Court of Palm Beach County, Florida. Sec. ~.0. The warrant mentioned in the preceding section shall substantially be in the form following: The Town of Boynton To , Tax Collector of said Town; You are hereby commanded to collect out of the real- estate and personal property, and from each of the persons and corporations named in the annexed roll, the taxes set down in such roll opposite each name, or parcel of land therein described, and in case the taxes so imposed are not paid by the time prescribed by Ordinance, you are to collect the same by levy and sale of the goods and chattels, lands and tenements, so assessed, or of the person or cor- poration so taxed; and all sums collected you are to pay into the Town Treasury as prescribed by Ordinances; and you are further required to make all collections on or before the first i~onday of next April; and on or before the first ~ionday of next July you will make a final re- port to, and settlement with, the Town Commission. Given under By hand and seal this, the___.___day of in the year, A. D. 19 . Tov~n Assessor of" the' Town of Boynton. Sec. 21. The Tax Collector shall on receipt of the assessment-roll for the current year, with the warrant annexed, proceed to collect the taxes charged on said roll, and for that purpose he shall give at least ten days' notice, in some newspaper published in this Tovaa, or by a notice posted at the Town Hall of the time he will attend the Town Hall for the collection of taxes. He shall be required to remain there for at least three hotu~s, sometime between the hour of 8:00 A. t,'[. and 5:00 P. 1.~. on at least one day in each week during November, December, January, February and ~?.arch of each ye,~.r, unless the taxes are sooner collected. Sec. 22. T~vn warrants drawn on the Treasurer, signed by the t~ayor and at least one other memeber of the Commission under the corporate seal, shall be receivable for Town taxes. Sec. 23. No Tax Collector or other Town officer shall directly or indirectly purchase, or receive in exchange, any Town warrant, scrip, dema~d or order, for a less amount than expressed on the face of said warrant, scrip, demand or order. Any Town officer violating subject to re:~oval. Sec. 24. The Clerk shall furnish the Collector with a receipt book, with stubs, which shall be in such form as the Oow~nis si on may prescribe. The Collector shall, on the pyament ct him of any tax, fill out the receipt, entering the amount of such tax on the stub to be retained by him, and noting on the roll payment thereof, Receipts shall be numbered consecutively for each year, and the stubs shall bear corresponding number, s. Any failure on the part of the Collector to comply with this section shall be cause for remova i. Sec. 25. Ail taxes shall be payable on and after the first }~onday in November, of each and every year. The Collector is hereby vested with the power, and it shall be his duty, to collect by levy and sale of the goods and chattels, land and tenements assessed, all taxes that re- main unpaid on the first ~onday in April following. Sec. 26. V~hen personal property shall be levied upon for non-payment of taxes, the Collector shall give public notice of the time and place of sale, and of the property to be sold, at least fifteen days previous to the sale, by notices to be posted in at least three public places within this Tovrn, one of which shall be at the outer door of the Torah Hall, and one of which shall be at the voting place of this Town. The sale shall be made at public auc- tion at said voting place and the property to be s01d shall be present if practicable. At any time previous to the sale, the owner or claimant of said property may release the same by the payment of the ta~es and the charges for which the same was liable to be s~ld. In case any levy shall be made as aforesaid, the Collector shall be en- titled to the same fees and charges as allowed sheriffs and execution sales. Sec. 27. If the property levied upon shall be sold for more than the amount of taxes, costs and collection charges, the surplus shall be returned to the person in whose possession the property was when the levy was made, or to the owner of the property. Sec. 28. ?~zlen the Collector discovers t~at any land has been assessed more than once the same year, he shall collect only the tax justly due thereon, and shall make return of the balance a§ a double assessment and shall be credited therefor by the Town Commission. He shall notify the different parties to whom the property to was assessed. He shall also report/the To~na Commission the errors, double assessments and inslovencies for which he is to be credited under different heads, giving in each case the anme of the party on whose account the credit is to be allowed. Sec. 29. If any tax upon real-estate shall not be paid before the first day of April of any year, t'~e Collector shall advertise and sell in the manner follow- ing: He shall make out a statement of all such real- estate specifying the amount due on each parcel in the same order in which the land was assessed, and such list shall be published once each week for five consecutive weeks in some newspaper published in this county. The newspaper publishers charg:-s for advertislng shall be thirty cents per line for the five insertions, per single column, and there shall be no charge for the head notice. The eidtor, publisher or owner of the newspaper shall have attached to his account an affidavit that he has not directly or indirectly paid or promised to pay the Collector or any other perscm any consideration what- ever, or any compensation of any description for having said tax-notice published in his paper. A copy of the advertisement shall be recorded in the Clerk's office of Palm Beach County, within ten days after said sale. ~'fhen lands are advertised for taxes under the provisions of this Ordinance, the Collector shall be entitled to fifteen cents for e~ch certificate of sale and to a five per cent commission on the amount of each delinquent tax when each actual sale is made and these fees shall be turn~ into the Town Treasury. Ail such sales shall commence on the regular sale day prescribed by law for State and County tax-sales and may be continued from, day to day. The ad- vertisement shall be in the form prescribed by law for notices of State and County tax-sales. The publisher, proprietor or foreman of any newspaper publishing any such notice shall forward a copy of each number of his paper containing such notice to the Tax-Collector, Town Clerk and Clerk of the Ci, rcuit Court of Palm Beach County, and when the publication of the tax-sale notice is completed, the publisher shall make affidavit thereto in the form prescribed by law for affidavits of public~- tion of advertisments of State and County tax-sales. This affidavit shall be delivered to the Clerk of the Circuit Court, who shall record the same among the re- cords of his office and after such recording deliver it to the To~a Tax Collector. The Clerk of the Circuit Court shall be entitled to receive the same fees for such record as is paid for other recording, every five figures to be counted as one word. Sec. 30. On the day designated in the notice at 1 o'clock noon, the Collector shall com~ence the sale of those lands on which taxes have not been paid as aforesaid, and shall continue the same from day to day until so much of 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 shall be bid off by the Collector for the Town; but the Collector must offer all of such land as assessed. Sec. 31. The real-estate shall be struck off to the person who shall ~pay the tsx, costs and charges for the least tract, lot or parcel of the same or the least amount of said real-estate, and the portion thereof sold shall be taken from the south-east corner corner of such tract, lot or parcel in a square form as nearly as may be. Sec. 32. The Collector shall require immediate pay- ment by any person to whom any tract, lot or part of a lot of such land may be struck off, and in all cases when pay- ment is not made in twenty-four hours he may declare the bid cancelled and sell the tract, lot or part thereof again on the follow Lng day. 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 hid made by him received by the Collector during such sale. Sec. 33. At the sale aforesaid the Collector shall give to the purchaser a certificate of such sale, de- scribing the real-estate purchased and the amount~psid thereof, and the Collector shall receive for such certi- ficate twenty-five cents which shall be turned into the To~n Treasury. The said certificate shall be in the form prescribed by law for State and County tax-certificates, and it may be assigned in the same manner as State and County tax-certificates are assigned. Sec. 3~. 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 the sale, the number of each certificate, the name of the owner as returned, a descrip- tion of the lands sold, the name of the purchaser and the amount for which 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 accordance with law. 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 Circuit Court of Palm Beach County, who shall enter the same in his record book kept therefor. Sec. 35. Any person or agent of such person claiming any of the lands or parts thereof sold, or any creditor of such person, may, at any time within two years, next succeeding the sale, redeem any parcel of said land or part or interest therein by paying to the Tax Collector the amount for which said parcel was sold, or such portion thereof as the part or parcel redeemed shall a~ount to, with interest thereon at the rate of t~enty-five p~r cent. per annum for the first year, and eight per cent. per annum for the time after the first year, and fifty ce~ts redemption fee. When any land shall have been so redeemed the Collector shall refund to the put-chaser holding the certificate of sale of such land, the full amount received by him for redumption. The holder ?f such certificate shall thereupon relinquish all claim to the said land by surrendering said certific.~te, or by crediting said certi- ficate with the portion redeemed. The certificate of re- demption shall be countersigned by the Clerk upon the pay- ment of the redemption money and interest to the Collector. The Clerk shall make an entry of the date and amount in a book provided for that purpose, and note the same on the assessment roll containing the assessment. Such entry and notation shall be made on the same day said land is redeemed. The Collector shall issue a tax-receipt to the party paying for the rede~uption and this receipt sb~ll be recorded by the Clerk of the Circuit Court and shall have the same force and effect as though the taxes had been ~aid prior to said sale. Sec. 56. Any person may purchase any tax-certificate held by the Town from the Clerk by paying the amount of such certificate, with interest thereon at the rate of twenty-five per cent. per annum for the two years, and eight per cent. per annum thereafter, with a Clerk's fee of fifty cents which shall be turned into the T~n Treasury. The endorsement of such certificate by the Clerk officially, with the date and amount received, shall be sufficient evi- dence of the transfer and assignment thereof. The purchaser shall purchase all the certificates held by the Town upon the same property, and in case a deed has been made to the Town, such certificates shall not be assigned unless the purchaser shall also buy the title of the Town from the Town Commission. Sec. 37. All of the requirements of the statutes of Florida now or hereafter enacted in regard to giving notice of application for a tax-deed, filing proof of publication of such notice, purchasing all other 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 upon State and County tax-certificates shall be complied with in procuring a town tax-dee; the Town Clerk performing similar duties to those imposed by statute upon the Clerk of the Circuit Court, and charging similar fees to those charged by the Clerk of the Circuit Court, whi ch fees shall be turned into the Town Treasury. The above Ordinance No. 11, having been read in full at a Meeting of the Tovm Commiss[ on of the Town of Boynton, Florida, held on the 4th day of October A. D. 1921, was adopted and passed at a Regular Meeting of said Commission held on the 18th day of October A. D. 1921, and a cooy thereof posted at the front door of the Town Hall at Boynton, Florida, on the 19th day of October A. D. 1921. H. B. Murray (Signed) J. C. Powell, Clerk (Signed) Commissioners of the To~m of Boynton, Florida.