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19555 RETMUE AND TAXATION ORDINANCE
Al OPIDIN.x�.rCF OF l� R TO1V4 COI4�IilSIOtY OF THE
TU P11 OF GULF STIUV , FLURIDa, PROVIDING FOR OB-
TAINING REVZ UE BY `fAXVION OF ALL R-.A.L AND
P OVAL PROP&'i'Y WI MN THE TUN LIMI Zj OF -ME
.AND PROVIDING A COMPLETE AND ORDERLY PROCE-
DUR E FOR ASS&SI.I3G, LEVYING, COLLECTING, ENFORCING
COLLECTION OF DELIN4Uafi Tom; ISSUA14CE AND SALE
OF TAB S.r U C&TIFICATE`i; THE RAT'w OF INT& T
SAID TKX SALE CERTIFICATES 31iALL E�iR, rHE !METHOD
OF REDEMPTION OF TAB. 03ALE CERTIFICATE; T1.iE iFORC E-
M&T OF TAX-IS ''IHROU rH THE 16 ANCE OF TAX DEEW;
TAE 14E`rHOD ZD FORM OF ILOU` NG TAU SALE CERTIFIC' iEDI
10D TAX DEiDS; .0D REPEALING ALL ORDINANCES Ild CON -
FLICT d12 1'4S bRDIWNCE.
f.
't j T ! THE '!f' THE T 'i
B�W IT ORDAINIM �Y THE TOWN CO1 ISSION OF `lip `TO, N OF
GULF STREAM, FLORIDA:
;section 1. All property, real and personal, in the "own
of Gulf Stream, not expressly exempt by the laws of the utate of
Florida, :hall be subject to taxation fcr -town purposes in the
manner provided in the town charter, the laws of the state and
ordinances and laws oP the Town of Gulf �trea�a.
Section 2. T Town Commission shall have th® w�
po .,r by
ordinance or resolution, to raise by taxation and to make such
levy upon the taxable property in the Town of Gulf `3treani.. as
will provide such an amount as may be necessary for the operation
of the said zunicipality, the right to levy such additional tares
as many be necessary to pay interest on outstandin breads or such
bonds as the town. may from time to time issue in accordance with
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law, and also to provide a sinking fungi: for the redemption of said
bonds, and shall have the power to levy additional taxes for other
purposes provided for in the Town Charter and by the laws of the
State of Florida.
Section 3. It shall be the duty of the Tax Assessor be-
tween the first day of January and the first day of February of
each year, to ascertain by diligent inquiry all taxable property
real and personal, telegraph, telephone lines, and public utilities,
within the town and the name of the person, ire and corroration
owning the sane on the first day of January if each year, and to
wake an assessment of all such taxable property. The Tax :?assessor
shall visit and insrect all real estate unloas personally acquaint-
ed therewith and the improvements thereon, and stall fix the
valuation of the same and shall require the owner or owners of
personal property to return the same and. to fix the valuation there-
of under oath. In case the owner or owners of any ?personal pro-
perty shall ne7lect or refuse to return the same and fix the
valuation thereof under oath, the Tax Assessor shall place a value
thereon to the best of his or her knowledge, information and be-
lief; and any person or persons failing or refusing to make such
returns under oath on or before the first day of February in each
year, shall not be permitted afterwards to reduce Mae valuation
placed thereon by said :Pax Assessor for the current year. 'The
Tax ?assessor is hereby authorized and empowered to administer
oaths to all persons returning their personal property for
assessment as hereby provided.
Section 4. Real estate shall be described by lots and
blocks when so platted, or by sections, townships and range, or
in parts or fractions of either as the case may be, or by metes
and bounds, and taxes assessed upon real estate shall constitute
a lien upon said real estate, and shall be collected in the :fanner
hereinafter provided, personal property shall be assessed saparate
from .real estate, but in a manner similar as near as may be, aid
by the provisions contained in the `:'own Charter. tend taxes
assessed upon personal property shall be a lien upon the personal
Property assessed, and may be collected in the Manner as provided
by the Florida Statutes of 1953, or it may be enforced by a suit
in equity against the property, in which case the person ownin.3
such property assessed against which a lien exists for taxes due
the town, shall be liable to the town, for all costs of collection
including a reasonable attorney's fee; provided, tine Commission
Play have such taxes on personal property collected through an
attorney, and when such delinquent taxes are collected rough
an attorney, the person, firm or corporation, owning such personal
property against which takes are due the I'owrn, shall be liable to
the Town for a reasonable attorney's see when the same is
collected without suit.
►section 5. Lhe Assessor, upon discovery, that any real
or personal property has been omitted from the assessment rolls
for either or all of the three previous years, or that any real
estate was illegally sold for taxes in either of such years, but
was then liable for taxation, may in addition to the assessments
for the current year assess the same for the year or years, omitted,
or illegally sold, noting such assessment separately on the roll
of the current year; and such assessment shall have full force and
effect, and the to °es thereon shall be levied and collected with
taxes for the current year, and all such property shall be subject
to such taxes in whosesoever hands it may have parsed.
Section 6. The Town Comnission, shall between March 15th
(and j1pril lst, in each year, sit as a Board of Equalization of
xes; and due notice of said meeting shall be given by publication
for not less than two issues in a newspaper published within the
said minicipality, and to be posted at the front door of the Town
Hall, or, if no newspaper is published within said Town, such
posting at the Town Hall shall be dee;ned sufficient. It such
meotings the Corrrtmi3sion, sitting -:1 _L Iil
as a �-oard of" Equalization as
aforesaid., shall have before it the assessment rolls to be returned
by the Assessor of TaxeS, and shall proceed to equalize and revise
the said assessments. The Commission at such time shall have the
right to mane all inquiries necessary, and if advisable to take
testimony, for the purpose of determining the valuation cf any
property so assessed. All persons owning property, real ar
personal, in the Town of Gulf Streams shall have the ri.gU to
appear before such Board of Equaliza-Ition and to be heard; and the
said Board shall remain in session from day to day for-em long as
may be necessary to hear such complaints and to equalize and re-
vise such assessments, provided, that thle said Board shall not be
required to remain in session for Ion.,-er than three successive
days.
Section 7. if, in the judgment of the Co mission it shall
be necPs.9ar-v ol- expe(lierit to extend the time within which the said
Assessor of .taxes shall complete his said assessment roll, to-wit:
the 15th day of March in each year, the saae may be extended for
not more than thirty days- and in such event the said Board of
Equalization shall meet between the 15th day of April and lst day
of May, and notice of the holding of such meeting shad be given
as hereinabove provided.
Section 8. After the said assessment rolls shall have
been revised and equalized as hereinabove provided, t,'.-ie same shall
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be returned to the ',ax Assessor with a certificate of the Mayor
and Clerk of the Town Commission that the same has been revised
and equalized, and thereafter the values fixed upon the said
assessment roll shall not be changed.
Section 9. The Town Commission shall on the third Monday
in April of each year, determine the amount of money which shall
be needed for all purposes in the operation of the `mown for the
current year, and shall levy a tax upon all real and personal
property, telephone, telegraph lines and public utilities, within
the said Town of, Gulf Stream, sufficient to produce the amount
needed, and the taxes so levied shall be certified by the Clerk
of the said Commission to the Tax Assessor and Collector of the
Town immediately after the holding of said meeting.
Section 10. All taxes shall be a lien agairmtt -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 como into
the hands of the Tax Collector, of which the Tax Collector shall
ive notice by posting the same at some conspicuous place within
the Town. Ul municipal taxes paid during November shall be sub -
ject to a discount of four per cent (4 per cent); all municipal
tares paid during December shall be subject to a discount of
three per cent (3 per cent); all municipal taxes paid during
January shall be subject to a discount of two per cent (2 per cent);
all municipal taxes paid during February shall be subject to a
discount of one per cent (1 per cent); and all municipal taxes
paid during March shall be the net amount, no discount being,
allowed on municipal taxes paid during March.
Section 11. If any, taxes upon real estate within the
corporate limits of the Town of Gulf Stream shall not be paid
before the first day of April of any year immediately following
the year for which same were assessed, the Tax Collector shall
advertise and sell said real estate in the runner following;
He shall make out a statement of all such real estate, specifying
the amount due on each parcel, together with the cost of adver-
tising and expense of sale, in the same order in which the land
was assessed, and such list shall be published once each week for
four consecutive weeks neat prior to date of sale in some news-
paper published in the Town, if there be a newspaper, and if there
be no newspaper published in the Town, then by posting in three
public places in the Town, osie of which shall be at the Town Hall
and the newspapers' charges shall not exceed fifteen cents per
line for the four insertions, per single copy, and the Tax Collec-
tor shall receive the same for posting at three public places; but
in neither case shall there be any charge for the head notice. He
shall include in such notice the time and place where such sale
will be held.
Section 12. A copy of the newspaper containing the ad-
vertisement, or certified copy of notice posted as herein pres-
cribed, shall be filed in the office of the Town Clerk within ten
days after said sale. When lands are advertised for taxes under
the provisions of this Ordinance, the 'Pax Collector shall be en-
titled to fifteen cents for certificate of sale, and shall be
entitled to two per cent commission on the amount of each de-
linquent tax when sale is made. All such sales shall commence on
the day to be prescribed by the Tax Collector in the notice of
sale, and may be continued from day to day. auch advertisements
shall be in appropriate form to give the information and data
above required.
Section 13. The publishes, proprietor or foreman of any
newspaper publishing such notice shall forward a copy of each
number of this paper containing such notice to the Tax Collector
and the Clerk of said Town, and when the publication of the tax
sale notice is completed as provided by law, the publisher shall
make affidavit thereto, that he has published such notice for the
period required by this Ordinance which affidavit appended to a
copy of such notice shall be filed in the office of the Town Clerk
of the Town of Gulf Stream, Florida, .and which notice shall be
couched in apt words to cover the requirements hereinafter set
forth.
Section 14. On the day designated in the notice of sale
at the hour to be specified therein, the Tax Collector shall
commence 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, cost and charges thereon, and in case there is
no bid sufficient to pay the taxes, costs and charges on any
parcel, the whole shall be bid off by the Tax Collector for the
Town.
:section 15. The ?and shall be struck off to the person
who will pay the tax, costs and charges for the least portion of
the land.
Section 16. The Tax Collector shall require immediate
payment by any person to whom any parcel of such land may be
struck off, and in all cases where the payment is not ;Wade within
twenty -four hours, he may declare bid cancelled and sell the land
again on the following day; and any person so neglecting or re-
fusin7 to pay the bid made by him shall not be entitled after such
neglect to have any bid made by him received by the Tax Collector
during such sale.
Section 17. Immedi \ely after any tax sale, the Tax
Collector shall wake out a list in duplicate of ail lands sold for
Uaxes, showing the date of the sales, the number of each certifi-
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cate, the name of the owner as appears on the assessment roll, a
description of the lands sold, the name of the purchaser, and the
amount for which sale was .made; and the Tax Collector shall append
to each of said lists a certificate setting forth that such sale
was made in accordance with law. One of such lists shall be filed
with the Clerk of the Town of Gulf Stream, Florida, and the other
shall be retained by the `.E'ax Collector. It shall not be necessary
for the Tax Collector or Town Clerk of the Town of Gulf Stream,
Florida, to file a copy of said list or tax roll with the Clerk of
the Circuit Court, and -the filing of said list with the Town Clerk
and the retaining of a copy, by the Tax Collector shall be deemed
sufficient notice to the public.
Section 18. At the sale aforesaid, the Tax Collector
shall give the purchaser a certificate of Bach sale, describing
the lands rurchased and the amount paid therefor, which said
certificate shall be in appropriate form to be prescribed and
adopted by the Tax Collector.
Section 19. All tax certificates issued under the pro-
visions of this Ordinance shall be transferable by endorseent at
any time before they are redeemed, or a tax deed is executed there-
for.
:section 20. All tax sale certificates issued to the Town
shall be held by the Town Clerk for redemption or sale as herein-
after provided, and all redemption of lands heretofore or
hereafter certified, or sold for taxes, whether certified or sold
to the Town or sold to individuals, s-'riall be made through the
Tows. Clerk.
Section 21; Any perm, or the agent of any p erson own -
ing or claiming such land sold for taxes, or any part or parcel
thereof or any interest therein, or the creditor of any such owner
or claimant, may redeem the same at any time after such sale, and
before a tax deed is issued therefor, by paying to the gown Clerk
the face of the certificate of sale, or such portion thereof as
the part or interest redeemed shall bear to the whole, and in-
terest thereon at the rate of ten per cent. per annum for the
first year, and eight per cent, per annu for the time after -the
first year from the date of sale, together with the fee of fifty
cents for the Clerk for each certificate or part of certificate so
redeemed. When any land shall have beea so redeemed, the Clerk
shall refund to the holder of the tax certificate the whole amount
received by him for redemption, less his fee of fifty cents, and
such certificate shall be surrendered to the Clerk and cancelled,
if the whole be redeemed, or if only a portion thereof shall be
redeemed, shall be endorsed on such certificate by the Clerk, and
the certificate retained by the owner subject to such endorsement,
and such redemption shall be forthwith entered by the Clerk on the
record of tax sales on file in his office and shall beco:e and be
as effective to clear the land from such tax sale with or without
sud render of certificate.
Section 22. Whenever any land covered by certificates in
the hands of individuals shall be redee-nied as -orovi.ded for in the
fore7oing section, the Clerk shall give to the person making such
redemption a receipt and certificate showin:l the amount paid for
such redemption, a description of the land redeemed, and the date,
number and amount of the certificate, certificates or part of cer-
tificate, from which the same is redeemed, which said receipt shall
be in appropriate form to be adopted by the ':Town Clerk.
6ection 23. The owners of property in arrears for the
taxes or for which tax certificates have I been issued for more than
one year, shall be entitled to pay the back taxes, or redeem the
certificates, for one or more years at the time, but only in the
order that said taxes were levied. Me Town Clerk shall keep an
accurate account of all moneys received by him for redemption of
land from sales showing the person from whom received, the amount
received for taxes, the amount received for interest, and the
amount received for costs, charges and fees, the person or
persons and officers entitled to receive the sums and the dis-
bursements thereof.
Section 24. Any person may purchase any certificate of
land sold or certified to the Town for taxes from the Town Clerk
by paying to such Clerk the amount of such certificate and in-
terest thereon from the date of the certificate at the rate of
ten per cent per annum for the first year, and eight per cent per
ann=a for the time after the first year, to be calculated by
monthly periods, and the fee of fifty cents for the Clerk; and the
endorsement of such certificate by such Clerk officially, with the
date and the amount received, shall be sufficient evidence of the
transfer and assi7nment thereof. Any portion of land or interest
theerein contained in a tax certificate held by the Town which can
be ascertained by legal and usual subdivision, can be redeemed or
sold by a certificate of such transfer or redemption, under the
hand and official seal of the Town Clerk and a deed may issue
thereupon in compliance with the terms of this Chapter.
Endorsement of the Clerk shall be Psade upon the tax cer-
tificate of the portion of the Certificate redeemed or sold,
giving the description of the land and the date of the transfer,
with the amount received therefor. Should it appear that the land
covered by the oldest certificate to be transferred or cancelled
has not been assessed, or is assessed to the Town, for any subse-
quent year, the party purchasing or redeeming the oldest certifi-
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Cate shall pay to the Clerk the taxes due for each of such subse-
quent omitted years (and all taxes that became due the following
'November), based on the last assessed valuation, with interest
thereon, at the rate of ten per cent per annum for the first year,
and eight per cent per annum for the time after the first year,
beginning on the first day of April, of the year next after the
year for which such taxes are due.
Section 25. The holder of any tax certificate at any
time after two years from the date of its issue, may obtain a tax
deed to the lend therein described by application to the Town Clerk,
and the surrender of such certificate and the payment to the Clerk
of the proper amount for the redemption or surrender of all other
outstanding certificates covering said lands, and the payment to
the Clerk of a fee of fifty cents for each certificate then re-
deemed, and for searches ascertaining 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
any subsequent omitted tax year, and a fee of one dollar for the
issue of the dead and ten cents for each description of land em-
braced 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 issuance of the deed inclusive. All
tax deeds shall be issued by the Town Clerk and shall be sub -
stantially the following form:
STATE OF FLORIDA,
CO-M7f OF P iLM B.ACE,
TUdN OF GULF STREAM,
KNOW ALL KEN BY MESE PRESENT;
That, whereas has this day
applied for a tax deed to the land hereinafter described
and has produced and surrendered to the undersigned, Town
Clerk of the Town of Gulf Stream., Palm Beach County,
Florida, Tax Certificate No. from
which appears that said land was sold by the Tax
Collector of said Town on the _ day of
A. D. _, as the property of ;
and, whereas, said applicant has redeemed (or purchased
and surrendered) all rather outstanding tax certificates
covering said land, and proper notice havin.� been given
as required by law of his application for the issuance
of this deed, and no owmer, claimant or other person
entitled to .redeem said land has appeared to redeem
the same,
Now Therefore, the Town of Gulf 5trearn, Florida,
in consideration of the premises and the sum of
Dollars, the amount paid upon the certificate, and for
costs and charges and in -pursuance of the Statute in
such cases provided has given, granted, barained and
sold, and does herebtr Give, grant, bargain, sell and
convey unto the said and his
heirs and assigns forever, and his and their own proper
use, benefit and behoof the following land situated and
being in the Town as aforesaid, and described as
, containing, acres, more or
less; Provided, howE:ver, that said land shall continue
subject and liable for any unpaid taxes thereon.
In testimony whereof, by virtue of the authority
in me invested by law, and for and on behalf of the
Town of Gulf Stream, Florida, I, the undersined, as
Town Clerk of the Town of Gulf stream, have executed
this deed and have hereunto set my official signature
at in the County of
utate
of Florida, on the _day of , A. D. 19.,_,.,,.
Signed, sealed and delivered
in presence of
(SEAL)
As Town Clerk of the Town of
Gulf Stream, Florida.
Section 26. No tax deed for lands sold for taxes shall
- issue until the Clerk of the Town of Gulf J+ream, Florida, shall
have given previots notice of the application for deed by publish-
ing in two issues of some newspaper published in the Town, or if
no newspaper be published in the Town, then by posting such notice
at least tau days at the Tows. Hall door, and all fees and expenses
of notice shall be paid in advan.c3 by applicant for deed. Such
notice shall be in substantially the form following:
Notice is hereby given that__ ,
purchaser of Tax Certificaty 110. ,
dated the ay of , I.D. 19—, has
filed said certificate in my office and has made
application for tax deed to issue in accordance
with law. Saic"IL certificate embraces the following
described property situated in the Tow of Gulf
Stream, County of Pala Beach and State of Florida,
to-wit: . The said
land being assessed at the date of the issuance of
such certificate in the name of •
Unless said certificate shall be redeemed according
to lazy, tag deed will issue thereon on the
day of____., A. D. 13,_._.
As Town Clark of the Town. of
Gulf Stream, Florida.
Section. V. Proof of the publication or posting of such
notice as is required by the preceding sections and the cost there-
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of, shall be filed by the Clerk before any tax dead shall be
issued, and at any time before the execution of such tax deed any
person owning or claiming the land therein, or any part or parcel
thereof, or any interest therein, or any creditor of such owner`
or claimant may redeem the same by paying to the Clerk of the
Town the full amount that may then be due the applicant for all
certificates, fees and costs of publication, or such portion there-
of as the part or interest redeemed shall bear to the whole, to-_
gether with eight; per cent thereon.
Section 28. In consideration of the fee of fifty cents
allowed the Clerk for each tax certificate redeemed or sold, and
the fees for searches as provided in Jection 25, and the fee of
one dollar for every tax deed issued containing the deseription in
the certificate and ten cents for each additional description when
a deed is applied for, it shall be the duty of the Clerk to enter
on the record of tax sales, the redemption or sale of every tax
certificate made through him, aad shall also keep in a substantial
book to be furnished his by the Town Commission, as a permanent'
record of the office, a complete a?1d full record of all sales and
redemptions, giving the number of the tax certificate, the date
of the tax certificate, the interest paid, the date or sale or
redemption, the name of the holder or owner of the certificate,
and the purchaser or redeemer of the certificate, and the dis-
position of the proceeds wish the date thereof. It shali also be
the duty of the Clerk without fiLrthar compensation to make within
the first ten days of every month, and oftener if required, a re-
port in detail as above of all sales and redemptions in his office
during the previous month of the certificates belonging to the
Town, giving the amounts received for face of the certificates and
interest separately. It shall be the duty of the Clerk of the
Town to prescribe all necessary blanks and forms for the certifi-
cates, reoeipts, deeds, reports, etc., for use under this
Ordinance, and to prescribe the form of the permanent record, to
be kept as provided by this {ordinance. Any Town Clerk who fails
or refuses to perform any and all of the duties herein prescribed,
shall be subject to suspension by the Town Commission for neglect
of duty in office.
Section 29. Whenever it shall appear to the Clerk and
the Torn Commission that the taxes on any land heretofore sold, or
that may hereafter be sold to the Town for taxes, were not due at
the time of such sale upon the lands or any part thereof embraced
in any certificate of sale, or that the data was otherwise illegal
or improper, they shall have power to cause to be cancelled, in
whole or in part, or cause to be surrendered such certificate in
such manner and upon such terms as may in their be best
to protect the interest of the Town and do justice to the owners,
and the Clerk shall make such cancellation or surrender on the
order of the Town Commission.
Section 30. 141henever it shall be proved to the Town
Clerk any lands in the Town have been sold for unpaid taxes when
the taxes on such lands have been paid, or the lands were not sub-
ject to taxation at the time of the assessment on which they were
sold, or because the description was void, or because of some
error or omission which invalidates the sale, or for any other
reason, he shall enter upon the list of land sold for taxes kept
in his office, a memorandum of such fact.
Section 31. The Town Clerk of the Town of Gulf Stream,
Florida, shall make the deed for all lands sold for non - payment of
taxes by the Town, and not redeemed.
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Section 32. All tax deeds shall be isguad in the name of
the Town and shall be signed by the Town Clerk, shall be witnessed
by two witnesses and the seal of the Town attached thereto and
shall be acknowledged and proven as other deeds.
Section 33. When the grantee under any tax deed issued
order this Ordinance gets actual possession of such land, no suit
for the recovery of the possession thereof ,shall be brow ht by a
former owner or claimant, his heirs or assigns, or his or their
representatives $)r the recovery of the possession of such land,
unless sul-1- suit be instituted within four years after the data of
sued deed; and the grantee under any such tax deed, where the real
estate is in the actual possession of ar:y perso.i or persons shall
not be entitled to recover possession of such real estate under
such dead unless suit for such recovery, shall be instituted within
four (4) years free. the date of such deed; provided that infants,
persons of unsound mind, or under guardianship or imprisonment may
institute proceedings within one year after such disability shall
cease.
Section 34. In no evert shall any suit be instituted by
any person for the recovery of land for which tax deed has issued
as against the person entitled to ownership and possession under
such tax deed, unless there shall be deposLu With ttle Clerk of
the Court in which said suit is instituted, at the time of the
institution of said suit a cash dept ^it sufficient to repay to the
then holder of such tax title Loueys expended for taxes, transfer,
costs, charges and fees in connection with the issuance of such tax
deed, or in lieu of such cash deposit, shall deposit a bond with
sufficient sureties to be approved by the Clerk of the Circuit
Court conditioned on the repayment of such sum or sums is the event
of repossession of such lands under such suit.
Oection 35. there land is bid off by the Tax Collector
for the `Down, the tax certificate shall be issued by the Tax
Collector to the Town, and if the land is not redeemed or the
certificates sold by the Town within the period of two years from
the date of such sale, t_�e Town Clerk may imaod iately upon the
expiration of two years from the date of such sale, ,75-Lve notice of
application for tax deed by the Town and issue tax deed to the
Town in like .manner as is provided for the issuance of any tax
deed by the .Gown hereunder and the Town shall acquire the same
rights thereunder as an individual would acquire under like cir-
cu Stances. '
Section.36. '10 tax deed issued hereunder shall be de-
clared invalid, 11or the purchaser thereunder deprived of ownership
of the property described therein by, reason of any error or
omission in the assessr-Lent or.any other proceedings
for the sale
of said land, and this Ordinance shall be liberally construed as
to the validity of any tax deed issued hereunder and no error or ch
o- ission shall be -E.aken or held to invalidate any tax deed c�r11
is not shown affirmatively to have affected a material interest of
the owner in such land.
ection 37. its lone as the Towr. Clerk. and '.nag Collector
OIL the Town of Gulf Stream. shall serve on a salary basis r.air by
all fees, co-raissions and penalties accruing to the
the Town, al
benefit of such Town Clerk. and 'lax Collector under the provisions
of this Ordinance shall be credited to the general fund of the
Town, and the Town shall furnish sufficient funds for forms, .�oQhs,
advertising, etc., as-required under this Ordinance.
;section 38. That the Town of Gulf otregm, by and through
its Town Clerk, shall ?.acre the right and is hereby authorized to
sell and assi7n any and all outstandina delinquent tax certifi.cateE
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