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LAWS OF FLORIDA.
CHAPTER 4515-[No. 1.
AN ACT to Amend Sections 29, 32, 35, 47, 48, 50, 66 and 57 of Chapter 4322, Laws of Florida, Entitled An Act for the Assessment and Collection of Revenue, Approved June 1, 1895.
Be it enacted by the Legislature of the State of Florida:
SECTION 1. That Section 29, of Chapter 4322, Laws of Florida, be amended so as to read as follows:
It shall be the duty of the Assessor in each county, immediately after the assessment of the county has been reviewed and equalized by the County Commissioners, and the amount to be raised for State and county and school sub-district and road sub-district purposes determined, to calculate and carry out the total amount of State taxes and the total amount of county taxes, and the total amount of school subdistrict and road sub-district taxes in three separate columns prepared for that purpose in the assessment roll, setting opposite to the aggregate sum set down as the valuation of real Assessor's 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 onehalf and over. He shall also add up the columns of assessment and taxes contained in the assessment rolls, and make therein such recapitulatory tables as may be required by the Comptroller; and the said Assessor shall make out two fair copies of the assessment roll when thus completed, and shall annex to the original and each copy the affidavit in Section 33, of this act, which copies, with the original, he shall turn over to the Board of County Commissioners at a meeting to be held on the first Monday of October of each and every year for that purpose, at which meeting the County Commissioners shall examine and compare such original and copies, and cause the Assessor, who shall attend such meeting from day to day, to correct all mistakes and inacuracies in descriptions or other character, and after such books shall have been examined and corrected, the Board of County Commissioners shall endorse on them a certificate that they have
Assessor to transmit copy
so examined them, and that they are correct, which certificate shall be signed by at least three members of the Board, and the Assessor shall then issue and annex to one of said books the warrant as hereinafter provided, and a copy of said warrant shall be recorded in the minutes of the Board of County Commissioners, and the County Commissioners shall not have power to change any assessment after the copies have been delivered to the Collector and Comptroller and the original filed with the Clerk of the Court.
The Assessor shall transmit one copy to the Comptroller, and the other, to which the warrant shall be added, shall be delivered to the Tax Collector, and the original shall be filed to Comptroller in the office of the Clerk of the Circuit Court, together with
and Tax Collector.
the Tax Assessor's books, after he has completed his assessment; Provided, That the Tax Assessor shall, for assessment purposes, have the right to use any assessment roll on file in the office of the Clerk of the Circuit Court, and the Clerk shall deliver any such assessment roll to the Tax Assessor and take his receipt for the same. The Tax Assessor shall be responsi ble for any such assessment roll while in his custody, and he shall return the same to the office of the Clerk of the Circuit Court as soon as the assessment roll shall be completed.
SEC. 2. That Section 31, of Chapter 4322, Laws of Florida, be amended so as to read as follows:
SEC. 3. That Section 32, of Chapter 4322, Laws of Florida, be amended so as to read as follows:
The County Commissioners shall determine the amount to be raised for all county purposes, and shall enter upon their minutes the rate to be levied for each fund respectively, and shall Duty of County Commissioners ascertain the aggregate rate necessary to cover all such taxes and report the same to the Assessor, who shall carry out the full amount of taxes for all county purposes under one heading in the assessment roll to be provided for that purpose, and the County Commissioners shall notify the Clerk and Auditor of the county, also the Treasurer thereof, of the amount to be apportioned to the different accounts out of the total taxes levied for all purposes, and the county Treasurer in issuing receipts to the Collector shall state in each of his receipts, which shall be in duplicate, the amount apportioned to each fund out of the payment made to him by the Collector, and when any such receipts shall be given to the Collector by the Duty of County County Treasurer, he shall immediately file one of the same
with the Clerk and Auditor of the county, who shall credit the same to the Collector with the amount thereof, and shall make out and deliver to the Collector a certificate setting forth the payment in detail, as shown by the Treasurer's
receipt; Provided, That the Trustees of each school subdistrict and road sub-district shall file a written statement with the Tax Assessor setting forth the boundary of such school sub-district and road sub-district, and the rate of taxation to be levied on the real and personal property therein as provided by law, and the Assessor shall, upon receipt of such statement, proceed to assess such property and enter the taxes thereon in separate columns in the assessment roll to be provided for that purpose.
SEC. 4. That Section 35, of Chapter 4322, Laws of Florida, be amended so as to read as follows:
To the assessment roll for 1897 and subsequent years, delivered to the Tax Colleetor, a warrant under the hand of the Assessor shall be annexed in the following form, to-wit:
Given under my hand and seal, this the.....
State of Florida, to.... Tax Collector of the county of...... 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 aunexed roll, the taxes set down in each roll opposite each name, corporation or parcel of land therein Form of wardescribed, and in case the taxes so imposed are not paid at rant. the time prescribed by law, 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 corporation so taxed; and all sums collected for State taxes, you are to pay to the State Treasurer at such time as may be required by law, and at the same time you are to pay to the County Treasurer all sums collected for county taxes, and to the Treasurer of the County Board of Public Instruction all sums collected for school taxes, and at the same time you are to pay to the duly qualified trustees of each school sub-district and road sub-district all sums collected for school sub-district and road sub-district taxes, and you are further required to make all collections on or before the first Monday in April; and on or before the first Monday in July, you will make a final report to and settlement with the Comptroller and County Commissioners.
in the year A. D. 189.. Assessor of...... ....County.
SEC. 5. That Section 38, of Chapter 4322, Laws of Florida, be and the same is hereby amended so as to read as follows:
If the Tax Assessor shall fail from any other cause than sickness to do the duties and assess the taxes in the manner prescribed in this act, he shall be deemed guilty of a misdemeanor, and upon conviction shall be fined not less than fifty
Penalty for fail
ure of Tax Asform his duty.
sessor to per
dollars nor more than twenty-five hundred dollars, or imprisoned in the county jail not more than two years.
If any collector has reason to believe or is informed that any person or agent of any firm, company or corporation has given to the County Assessor, or to the Assistant Assessor, an erroneous statement of his, or their or its personal property, or that the Assessor has not returned the full amount of all property, either personal or real to be listed in his county, or any assessment district thereof, or has omitted or made an erroneous return of any property which is by law subject to taxation, he shall at once notify the Assessor of the facts in the case, and if such information as to personal property is given the Assessor before the first Monday in April of any year, he shall proceed at once to make an additional assessment in triplicate, and after attaching the affidavit required in this act to be annexed to the assessment roll, he shall dispose of such additional assessment roll in the same manner as is provided for the disposition of the regular assessment roll, and all personal property about which the Assessor shall be notified after the first Monday in April and all real estate about which he shall be so notified, or which shall be omitted from the assessment roll shall be assessed on the regular assessment roll then in course of preparation.
SEC. 6. That Section 41, of Chapter 4322, Laws of Florida, be and the same is hereby amended so as to read as follows:
The Comptroller shall furnish the Collectors with a receipt furnish Collec- book with stubs, which shall be in such form as the Comptor receipt troller shall prescribe. The Collector shall, on the payment book. to him of any taxes, fill out the receipt as prescribed by the Comptroller, entering the amount of such taxes paid on the stub to be retained by him, and deliver the receipt to the taxpayer, and shall note on his tax roll the payment thereof; and Duties of Col- if any Collector shall return to the Comptroller and County Commissioners, as unpaid, any tax which has been paid to him, he shall be guilty of a misdemeanor, and upon conviction thereof he shall be punished by imprisonment in the county jail not exceeding twelve months, or by a fine not exceeding one thousand dollars; Provided, That the Tax Collector shall be and is hereby prohibited from accepting taxes on any property not assessed on the regular assessment rolls or additional assessment rolls made under Section 38 of this act, and the Tax Collector is also prohibited from accepting the payment of taxes on property that has already been paid on whether such payment was made by the owner or not, but any person may in such cases demand and receive a certificate from a Tax Collector that the taxes have been regularly paid,
and such certificate shall set forth the date of payment, amount paid, number of receipt and description of property, which said certificate shall have the same force and effect as the original tax receipt upon which it is based.
SEC. 7. That Section 42, of Chapter 4322, Laws of Florida, be and the same is hereby amended so as to read as follows:
All taxes shall be due and payable on or after the first Monday of November, of each and every year, and 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, lands and tenements assessed, all taxes that remain unpaid on the first Monday in April; Tax Collectors may appoint a deputy or several deputies to levy upon and seize personal deputies. property for unpaid taxes, and a written appointment from the Collector with a statement from him of the persons against whom or the person in whose name the property is assessed and the amount of taxes due, shall be sufficient warrant and authority for such deputy to act, and it shall not be necessary for a deputy to take the tax roll on warrant annexed thereto with him; Provided, That Deputy Collectors so appointed shall be liable to the same penalties prescribed in this act as Tax Collectors for violation of this act for neglect of duty or otherwise; Provided, The Deputy Tax Collector shall be entitled to the following fees which shall be collected from Proviso.. the delinquent tax payers at the time of the payment of their taxes: On amounts of less than five dollars taxes, his fee shall be fifty cents; on amounts of over five dollars and less than ten dollars taxes, his fee shall be seventy-five cents; and on Fees.. all amounts over ten dollars taxes, he shall receive a fee of one dollar.
SEC. 8. That Section 47, of Chapter 4322, Laws of Florida, be and the same is hereby amended so as to read as follows:
Date taxes are
The president and secretary, or superintendent or manager of any railroad company or street railroad or receiver of any railroad, whose track or roadbed or any part thereof is in this State, shall annually on or before the first Monday in March, return to the Comptroller of the State under their oath, the total length of such railroad, the total length and value of such main track, branch, switch and spur track and side track, lots or parts of lots not leased or rented, and terminal facilities in this State, and the total length and value thereof in returns to be each county, city or incorporated town in this State, as of the first day of January; they shall also make return of the number and value of all the locomotives, engines, passenger, freight, platform, construction and other cars and appurte
made to Comp troller.
Date returns railroad of
to be made by