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HomeMy Public PortalAbout1955t 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 4 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 ,I I 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- -7_ 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- -10- 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- -13- 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. -15- 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 ?-1