1911

Duty of City Tax Assessor.

the property taxable by the city belonging to such person, firm or corporation on the first day of January in the year for which return is made, giving separately an intelligible description of each separate lot or parcel of real. estate. The description of property thus returned may be considered by the City Tax Assessor, in making assessments, but he shall not be bound thereby. Should any person, firm or corporation omit to make return as above required, the assessing officer shall assess the property not thus returned in the name of the owner, if the owner be known to him, and where the owner is not known, may assess it to the name of the supposed owner, occupant or as unknown, and in no case where the owner has failed to make return of the property as herein required, lawfully made, or the enforced payment of taxes thereon be registered by reason of such property being assessed otherwise than in the name of the real owner.

Sec. 5. It shall be the duty of the City Tax Assessor to make out and submit to the first meeting of the City Council in June of each year or as soon thereafter as practicable, a preliminary assessment roll of the city. As soon as practicable after the assessment rolls shall be completed and submitted to the City Council, it shall cause to be published or posted at the Council Chamber and at two other public places in the city, a notice that the said assessment roll has been submitted to the City Council and approved, and requiring all persons desiring to have correction thereof made, whether in the listing, valuation of property or otherwise, to file with the City Tax Assessor on or before the day named in said notice which shall not be less than ten days after the publication or posting of said notice, their petitions to the City Council, setting forth their objections to said assessment and the correction that they desire made. Said notice shall be published in some newspaper in Alachua County daily for four successive days or posted as aforesaid, and said notice shall name a time and place where the council shall meet for the purpose of equalizing assessments and making proper corrections. From the date of posting or publishing said notice until the time of meeting the assessment roll shall be open to the inspection of the public during reasonable hours.

All petitions filed with the Tax Assessor shall be by

him delivered to the City Council, and the council by committee or otherwise shall investigate concerning the same and on the date named in the notice shall sit at a Tax Equalization Board for the purpose of equalizing and correcting assessments and shall consider and act upon all petitions and shall make such changes in the valuation or listing of the property as may be necessary to the proper, just and legal equalizing of said assessment. It shall be the duty of the City Tax Assessor to make out a complete tax roll as corrected by the council, and after it has been approved by the City Council it shall stand as the assessment of the taxable property of the city. As soon as practicable the City Council after approving the assessment roll shall meet and determine and fix the rate of taxation and make the annual levies of the current year. The City Council may levy a tax to be raised as a whole or make special levies for particular purposes as to them shall seem best. The City Tax Assessor shall make and deliver to the City Tax Collector the assessment roll and shall attach his certificate in the following form:

1911

Equalization Board.

Certificate.

I,.. City Assessor of the City Assessor's of Alachua, do hereby certify that the foregoing is the assessment of the taxable property in the City of Alachua, and that it contain a true statement and description of all property in the City of Alachua subject to taxation by said city or liable to be assessed therein; that the listing and valuation therein show correctly and accurately the listing and valuation as corrected, accepted and adopted by the City Council, and that all the requirements of the law and ordinances regulating the making of the assessment roll of the City of Alachua have been complied with. Dated this......day of. .A. D........

.....

City Tax Assessor of the City of Alachua.

warrant.

To the assessment roll delivered to the City Collector Assessor's the City Assessor shall attach a warrant under his hand substantially in the following form, to wit:

The State of Florida, City of Alachua:

To,

City of Alachua:

Tax Collector of the

You are hereby commanded to collect out of the prop erty and from each of the persons, firms and corporations

1911

Notice of taxes due.

named in the annexed roll, the taxes set down in such roll opposite each name, corporation or firm or parcel of land therein described, and in case the taxes so imposed are not paid at the time prescribed by law you are to collect the same in such a manner as provided by law and all sums collected you are to account for as Collector of the City of Alachua; and you are further required to make all collections and reports and a final report to and settlement with the City Treasurer and City Council as required by law and ordinances.

Given under my hand this....day of........A. D.

City Assessor of the City of Alachua.

...

Sec. 6. All taxes shall be due and payable on the first day of October in each year or as soon thereafter as the assessment roll may come into the hands of the Tax Collector, of which he shall give notice by publication once a day for four successive days in some newspaper published in Alachua County, Florida, or by posting said notice at the Council Chamber and two other public places in said city, and the taxes remaining due and Enforcement unpaid on the first day of April thereafter shall be en

of collec

tions.

Proviso.

Distress warrants.

Notice, etc., of sale.

Proviso.

forced in the manner prescribed by law, and interest at the rate of twelve per cent per annum from the first day of April shall be added thereto and collected; Provided, no interest shall run until ten days have elapsed from the date of the first publication or posting of said notice by the Tax Collector. Any assessment of taxes shall be and remain a lien upon the property assessed superior to all other liens or claims until the same shall have been paid. The City Clerk shall have power to issue distress warrants and alias and pluries distress warrants in the name of the State and city to enforce the collection of taxes on property and privileges. Such warrants shall be executed by the City Marshal, or by any constable or sheriff.

The officer to whom the writ is directed shall execute the same by service upon the defendant, if he be found within the city, and by levies upon the property distrained for such taxes and he shall give public notice of the date and place of sale of the property to be sold at least fifteen days previous to the sale by posting a notice of such sale at Council Chamber and two other places in said city; Provided, That if the person owning or claiming such

property cannot be found in the city no personal services shall be required. At any time previous to the sale the owner of such property may release the same by the payment of the taxes and the charges for which the same is liable to be sold. In case any levies shall be made as aforesaid the officer making the levy shall be entitled to the same fees as are allowed the sheriff.

1911

Assessments and collec

Sec. 7. If the property levied upon shall be sold for more than the amount of taxes, costs and collection fees, tions. 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. All unpaid taxes and assessments may be collected in a court of law or in equity. The City Council may by resolution certify to an attorney-at-law in Alachua, Florida, any unpaid taxes and assessments for collection, and if the taxes or assessment are collected without suit, he shall receive for his services such reasonable compensation as may be fixed by ordinance, which shall be in addition to such tax or assessment and shall be a lien upon the property the same as the tax or assess ment. In case of suit, he shall receive such reasonable attorney's fees which shall be recovered and collected by such suit, as may be fixed by the court.

Collection of

taxes.

Sec. 8. If the taxes on real estate shall not be paid on or before April the first next after the tax roll shall have past due come into the hands of the Tax Collector, the City Council may require the Tax Collector any time thereafter, to make from the assessment roll a separate copy of any assessment thereon remaining unpaid, showing the assessment of any lot, parcel or tract of land as the same appears from the city assessment roll, which he shall certify to be a true and correct copy from the City Tax Assessment Roll of the assessment of the lot, parcel or tract therein described, and deliver the same to the Solicitor or Attorney-at-Law selected by the City Council, for the collection, which certificate shall be prima facie evidence of the contents of the assessment roll, and of the levies made thereon, in all suits to enforce the lien for the payment of all taxes or assessments as may appear in the copy. The attorney or solicitor charged with the collection of any such tax may thereupon prepare and file in the office of the Clerk of the Circuit Court of Alachua County, Florida, a bill in chancery in the name of the City of Alachua, alleging the

1911

city's claim of a lien against such real estate, and he shall name as parties defendant to said bill the parties named as owners of such real estate on the copies from the city's assessment roll so certified to him, and such other persons as the solicitor may know or have good reason to believe the owner of or interested in such real estate, or to have any right thereto, or lien thereon, and the city's claim and lien for taxes and assessments shall by the said be enforced by decree and sale of the property against which a lien is found to exist, as other liens are enforced in chancery. The taxes or assessments on any number of different tracts, pieces or parcels of land may be collected, in one suit as the solicitor for the city may determine. Upon a collection of monies due the city, payment shall be made first, of all court costs, including clerk's, sheriff's, and master's and advertising fees; second, of the amount due the city, for taxes and interest and last, of the attorney's or solicitor's fees for services in connection with the collection of the tax.

Sec. 9. That all laws or parts of laws in conflict herewith be, and the same are hereby repealed.

Sec. 10. This Act shall take effect immediately upon its passage and approval by the Governor; or its becoming a law without such approval.

Approved May 3, 1911.

CHAPTER 6319-(No. 200).

AN ACT Declaring the Town of Altha, in Calhoun County, Florida, to be a Legally Incorporated Town, and the Officers Thereof Legally Elected and Qualified.

Be it Enacted by the Legislature of the State of Florida:

Section 1. That the Town of Altha, in Calhoun County, Florida, incorporated under the general laws of incorporating cities and towns in this State. is hereby declared to be a legally incorporated town, with all the powers incident thereto, under the laws of this State.