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HomeMy Public PortalAbout1953~1954-TOITSE BILL NO. AN ACT Ratifying, Confirming, Validating, and Legalizing, All the Assessments, Valuations of Properties and Levies of Taxes blade by the Town of Gulf Stream, a Municipality, in the County of Palm Beach and State of Florida, for the Taxable Years 1953 and 1954, and Authorizing the Collection of said Taxes in the manner Provided by Law. BE IT ENACTED BY T1IE LEGISLATUIRE OF THE STATE OF FLORIDA: SECU011 1. That all assessments, valuations of properties and levies of taxes made by 'and as entered upon the rolls and records of the Town of Gulf Stream, a Municipality in the County of Palm Beach and State of Florida, for the taxable years 1953 and 1954, and all acts an, proceedings done an! performed by the officials of said Town in connection with sai! assessments, valuations of properties and levies of taxes for the said taxable years 1953 and 1954, are hereby severally ratified, and binding, both in law and in equity, upon_ all the lands and. improvements thereon and other properties upon which the same are made, assessed and levied., and that the said Town of Gulf Strean, through its duly constituted authorities, is herel empowered and authorized to collect all taxes so assessed and levied, in the runner provided by law, or as may be provided by the Charter of said 1lunic ipalit�; . SECTION 2. That all laws and parts of laws in conflict with the provisions of this Act are hereby repealed. SECTION 3. That this Act shall take effect immediately upon its rassage and approval by the Governor or upon its becoming HOUSE BILL INTO. AN ACT to Amend Sections 1, 2, 3, 4o 5, 6, ?, g, 9, 10, 11, 12, 139 14, 15 and 16 of Article VIII -- Revenue and Taxation -- of Chapter 22,306, Laws of Florida, 1943 Special Acts, the Same Beim the Town Charter Act of the Town of Gulf Stream in Palm Beach. County, Florida: Providing; for Changes Relating to the Time for Making 'Returns of Property to Tax r Assessor; Providing for Changes ?elating to the Time 'Wen the Tax 'Assessor shall complete the Town. Tax .Assessment Role and File same with Town_ Com-mission, Sitting; as Board of Equalization; Providing; for Changes Relating to the Time the Town Cor"mission shall meet as the Board. of Equalization; and Providing; for the Carrying into Effect of the Provisions of this Act. BE IT ENACTED Tf TIE 12GISLATCRE OF T,9E STATE OF FLORIa)A: Section 1. That Sections 1, 2, 3, 4v 5, 6o 7, g, 9! 10, 11., 12, 13, 14, 15 and 16 of Article VIII, of Chapter. 22,306, Laves of Florida, 1913 Special Acts, be amended so that Sections 1, 2, 3, 4# 5, 60 7# S, g, 10, lilt 129 13, 14, 15 and 16, when so amended, shall read and be as follows: RL F� , TE Z i D TAXATICI Section 1. The Commission shall have power to raise by tax and assessment upon all real and personal property within said Town all sums of money which may be requireii for the improvement and goverment of the 'sown and for the carrying out of the powers and duties herein granted and imposed. The CQIIIF�iSSi4Lz shall also have power to levy annually such special tax on taxable property, real and personal, wit'ni.n the corporate limits of said Town, as may i be necessary to provide funds for the payment of said bonds or interest - bearing warrants at maturity, and the same shall be deposited in such interest - paying bank or trust company as shall be designated by the Commission. Section 2. The CoMmission may make its own assessments of property for taxation, but the valuation of property by the municipality shall not exceed its .market value. All property, real and personal, in said Town of Gulf Stream not expressly exempt by the laws of the State shall be subject to taxation for the purposes mentioned in this Charter. it shall not be neces- sary to describe personal property assessed for taxation, and the term "personal property," shall be sufficient description to sus- Lain any listing and assessment of the personal property of any person, firm or corporation. All assessments of property for taxation shall be made in compliance with the Revenue and Taxa- tion ordinance of the Town. Section 3. All persons or corporations owning property, whether real or personal, subject to taxation by said Town of Gulf Stream, may be required to make return of the same to the Town Tax Assessor on or before the first day of February in each year. Section 4. Such return shall be made upon and in compliance with blanks prepared therefor and furnished by the Town of Gulf Stream, and shall contain a complete list of all property taxable by the municipality belonging to such person, firm or corporation, on the first day of January in the year for which said return is rade,;ivig separately an intelligible description and the full cash value of each separate lot or parcel of real estate. The description and valuations thus returned may be considered by the Tax Assessor in making assessments, but he or she shall not be bound thereby should any person, firm or corporation omit to make -2- return as above required; the Tax Assessor shall assess the property not thus returned in the name of the owner, if the Dane of such owner is not knots to him or her, the Tax Assessor may assess it in the name of the supposed or reputed owner or occupant, 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 made, or the enforced payment of taxes thereon be resisted, by reason of such property being assessed otherwise than in the name of the real owner. Section Telephone, Telegraph and other public utility companies small be subject to taxation on all real estate and per- sonal property owned by them within the limits of.' the Town, in the same manner and at the same rates of valuation as other property. The property of telephone, telegraph and other public utility companies whose lines or trade lie within the corporate limits of said Town shall be assessed at the full cash value of the entire property, franchises and privileges owned by such company within said Town, the descriptions, assessments, and valuations shall be subject to be changed and. corrected and fixeq by the Commission sitting as an 'E'qualizing Board, as in cases of other property. Section 6. That for enforcing the collection of taxes due to said Town, it shall have all the rights by way of sale and purchase that the County would have were such taxes due to the County, and the said rights may be exercised in a similar manner by an ordinance of the Connission, but the valuation placed upon real or personal property by said 'town may exceed the valuation by the County, but shall not exceed the actual value of such property. The Town may fix by ordinance the manner of enforcing -I- t?ie collection of its taxes and provide for the issuance of tax sale certificates, for the sale of said certificates, the purchase of the same, and for the issuance of tax deeds, said ordinance to be designated as t.h.e Revenue and. Taxation Ordinance of the Town of Gulf Stream. Section 7. The Town assessment roll shall. be made on forms to be prepared by the Commission. The Commission_ shall act as a Board of Equalization and shall sit as the Board of Equalization on a day or days between the 1.5th day of March and the lst day of April in each year. Town tax sale shall be con- ducted, and tax sales and certificates issued in substantial con- formity with the laws governia g Col!.nt?r tax sales and certificates or in conformity with the Revenue and Taxation ordinance of the Town; and sale redemptions and the issuance of deeds upon tax- sales certificates shall be in substantial conformity with the general law governing redemption and the issuance of tax deed; all which matters shall. be prescribed. by Town ordinances. The Town Clerk shall sign such deeds and shall otherwise act for the Town as the Clerks of the Circuit Courts act for the County in similar matters. Section 8. That where property has escaped municipal taxation, taxes thereon may be collected and levied for three years bac': , and where a tax assessment 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 tax - pying tine. Section 9. That the assessment roll shall constitute notice to the public of a Town lien upon all land and property assesse -i for any taxes; a copy of the same may be filed with the Clerl{ of the Circuit Court of Palm. Reach County, Florida, and one copy shall be filed with the Town Clerk. The filing of a copy I of the assessment, roll with the Clerk of the Circuit Court of Palm Beach County is permissive, and the failure to file the same will not affect the validity of said assessment _roll. The report of Town tax sales, as provided for by law for County tax sales, may be f iled with the Clerk of tre Circuit Court, howei er, the failure to file a report of said tax sale will not in any way affect the validity of said tax sale. Section 10. That the Town is hereby empowered to levy and collect the annual tax for general ?municipal purposes not to exceed ten (10) mills on the dollar on the assessed valuation of all property within the Toim. 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 bonds to be issued in accordance with law, and to create or continue a sinking fund or funds for the payment of the principal of said bonds. Section 11. The Town Clerk shall be ex- officio the Tax Assessor of said Tovrn, and the Commission shall by resolution provide for the creation and maintenance of the office of Tax Collector. The Tax Collector may be one of the Commissioners of said Town, or such office may be filled by some other person appointed by the Commission, in the discretion of the Commission. Section. 12. The Tax Assessor shall make the annual assessments of all property within the Town of Gulf Stream, sub- ject or liable to municipal taxation in. the manner prescribed by law and by the ordinance of said Town. Section 13. The Tax Collector shall collect all munici- pal taxes due on real and personal property, anal. all other taxes imposer] as occupational, professional, business 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 r tbere-for. The occupational, professional, business and other licenses as are fixed and levied by the State of Florida under the General Laws of the SI34-e of Florida shall be the amounts of licenses for occupations, professions and businesses within the Town of Gulf Stream, however, the Town Commission may by ordinance change the amounts of sai.c? licenses. Section 14. The Commission shall act as a Boar, of Equalization and shall by resolution fix the time when it will sit for such purpose, between the 15th day of TMarch and lst day off' April in each year, and it may adjourn from day to day while sitting as such Roard. After raising the assessment upon any property, the Commission shall Five notice thereof by publication one time in a newspaper published in the Town, and by posting at the Town Tull, or, if no newspaper is published within the Town, such posting at the Town Hall shall be deemed sufficient, and shall meet at a subsequent date for the purpose of hearing ary complaints against the same, the time of the holding of which meeting shall be stated in such notice. The Board of Equalization shall give at least fifteen (15) days notice of the time it will sit by publication in a newspaper published in the Town, and by posting at the front door of the Town Mall, or, if no newspaper is pi blished. within the Town, such posting at the Town Mall shall be deemed sufficient. Section 15. All taxes shall be a lien against the property upon which they are levied or assessed from the first day of January of the year in which such levy and assessment is made ani shall be due and payable on the first day of `.ovember in such year, or as soon thereafter as the assessment roll may come into the bands of the Collector, of which the Collector shall rive notice by publication for one issue in a newspaper published in the Town of Gulf Stream, or by posting at the door of the Town Hall, or, if no newspaper is published within the `1-01Vm, such posting, at the Town Hall shall be deemed sufficient. Unless such taxes are paid on or before the first day of the following April, the property against which the same are a lien may be sold for such taxes and the Town shall have all the rights by way of sale and purchase that the County would have were such taxes due the County, and the said rights may be exercised in a manner to be fixed by ordinance by the Commission. Town tax sales shall be conducted and tax sales and tax certificates issued, and tax sale redemptions and the issuance o4 deeds upon tax sale certificates shall be in substantial conformity to the Reneral law governing redemptions and the issuance of tax deeds; also such matters shall be prescribed by 'Town ordinance. The Town Clerk shall sign such deeds and shall otherwise act for the Town as the Clerks of the Circuit Court act for the County in similar matters. Taxes may be levied as of January first of the year Nineteen Hundred and Fifty -five. Section lh. All notice required to be published in news- papers in reference to the levy and collection of taxes, tax sales, tax rolls, delinquent taxes and other notices appertaining to taxes and assessments seal, be published in a newspaper pub- lished within the Town, but in the event no newspaper is published within the Town, the Posting of said notices in the Town Hall, in accordance with the General Laws of the State of Florida covering Cities and Towns, and in accordance with the ordinances of the Town_ of Gulf Stream, shall be deemed sufficient. SEC TIQ'. 2_ If any section, sentence, clause or poi-ti.on of this Act is for any reason held or declared to be unconstitu- tional, inoperative or void, such invalidity shall not affect the remainder of this Act and it shall be construed to have been the legislative intent to pass this Act without such unconstitution- a1, inoperative or invalid part therein, and the remainder of this Act, after the exclusion of such part or parts, shall be deemed and he1,i to be valid as if such excluded part or parts had not been included herein. SFCTIOY 3. All laws and parts of laws in conflict with this Act are hereby repealed. C-TIO x 4. This Act shall become effective immediately upon becoming; a law. N