Ordinance 647 ORDINANCE NO. 647
AN ORDINANCE REQUIRING THE CITY TAX ASSESSOR TO
ASSESS LANDS NOT RETURNED FOR TAXATION IN THE NAME
OF THE LAST KNOWN OWNER; PROVIDING FOR CERTAIN DIS-
COUNTS FOR THE PROMPT AND EARLY PAYMENT OF TAXES;
PROVIDING THAT ALL UNPAID TAXES SHALL BE DELINQUENT
UPON APRIL FIRST OF THE YEAR FOLLOWING THE YEAR IN
WHICH SUCH TAXES WERE ASSESSED BUT SHALL BEAR INTER-
EST ONLY FROM THE DATE OF SALE OF SAID LANDS FOR
UNPAID TAXES; FIXING THE METHOD AND DETERMINING THE
RATE OF INTEREST ON UNPAID TAXES FOR THE FIRST YEAR
AND FIXING THE RATE OF INTEREST FOR SUBSEQUENT YEARS;
REQUIRING THE TAX COLLECTOR TO ADVERTISE PROPERTY
FOR SALE ON OR BEFORE THE FIRST MONDAY IN JULY OF
EACH YEAR AND PRESCRIBING THE MANNER AND CONTENTS
OF ALL SUCH ADVERTISING; REQUIRING COPIES OF THE
NEWSPAPERS CONTAINING SUCH ADVERTISEMENTS TO BE ON
FILE IN THE OFFICE OF THE CLERK OF THE CIRCUIT COURT
AND IN THE HANDS OF THE CITY TAX COLLECTOR; PROVIDING
FOR THE SALE OF DELINQUENT PROPERTY, THE TIME AND MAN-
NER THEREOF; REQUIRING THE TAX COLLECTOR TO MAKE A
LIST IN DUPLICATE OF LANDS SOLD AND PRESCRIBING AND
FIXING THE CONTENTS OF SUCH LIST AND PROVIDING A TIME
AND THE MANNER OF REDEMPTION OF LANDS FROM THE DE-
LINQUENT TAX SALE, AND FOR OTHER PURPOSES; DECLARING
THIS ORDINANCE TO BE AN EMERGENCY MEASURE.
BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF MIAMI BEACH, FLORIDA:
SECTION 1. That the City Tax Assessor shall, in all cases where land
has not been returned for assessment on or before the first
day of April of each year, as required by law, assess such land not
returned for taxation in the name of the last known,owner, provided
that an erroneous statement of the name mf the owner of such land lir
entry on the assessment roll, shall not invalidate the assessment.
SECTION 2. All taxes shall be due and payable on the first day of
November of each and every year. On all taxes assessed
on the City Tax Rolls and collected by the City Tax Collector, dis-
counts for early payment thereof shall be made at the rate of four (4%)
per cent in the month of November; three (3%) per cent in the month of
December; two (2%) per cent in the following month of January, and one
(1%) per cent in the following month of February, the taxes being pay-
able in March without discount.
SECTION 3. All unpaid taxes upon real estate shall be delinquent on
April first of the year following the year in which such
taxes were assessed, but shall bear interest only from the date of sale
of said lands for said unpaid taxes at the rate demanded by the success-►
ful bidder at said sale, for the first year, and at the rate of eight
per cent per annum for the time after the first year, and the Tax
Collector shall, on or before the first Monday in July of each year,
advertise and sell in the manner following:
He shall make out a statement of all such real estate, speci-
fying the amount due on each parcel, including the cost of advertising
and expense of sale in the same order in which the lands were assessed
and such list shall be published once each week for four consecutive
weeks in some newspaper published in the City of Miami Beach, said
newspaper to be selected by the City Council at their first regular
meeting in February of each year, and the newspaper, so selected, shall
have been continuously published in the City of Miami Beach for a
period of not less than one year prior to its selection. Lands upon
which taxes have become delinquent may be redeemed at any time between
April first and the date of sale of the tax sale certificate upon pay-
ment of all costs and delinquent taxes.
SECTION 4, A copy of the newspaper containing the advertisement
shall be filed in the office of the Clerk of the Circuit
Court of Dade County, Florida, within ten days after said sale,
All such sales shall commence on the regular sale day prescribed
by law, and may be continued from day to day. Such advertisement shall
be in the following form, toi*wit:
NOTICE:
NOTICE IS HEREBY GIVEN that the following described
lands will be sold at public auction on the
day of at the City Hall, at Miami
Beach, Dade County, Florida, to pay the amount due
for taxes herein set opposite to the same, together
with all costs of such sale and advertising.
Description Owner Amount of Taxes
of land and costs
To be signed:
Tax o ee or, y o
Miami Beach, Florida.
SECTION 5. The publisher, proprietor or foreman of any newspaper
publishing such Notice shall forward a copy of each number
of his paper containing such Notice to the City Tax Collector, and when
the publication of the tax sale is completed, as provided by law, the
publisher shall make affidavit thereto which said affidavit shall be
annexed to the Tax Collector's report of the tax sale or list of lands
sold,
SECTION 6. On the day designated in the notice of sale, at twelve
o'clock Noon, the Tax Collector shall commence the sale
of those lands on which taxes have not been paid as aforesaid, and
shall continue same from day to day, until each parcel thereof shall
be sold to pay the taxes, costs and charges thereon, and in case there
are no bidders, each parcel shall be bid off by the Tax Collector for
the City and the Tax Collector must offer all such lands as assessed.
SECTION 7, Immediately after any tax sale, the Tax Collector shall
make out a list in duplicate of all the lands sold for
taxes, showing the date of the sales, the number of each certificate,
the name of the owner as returned, a description of the land sold, the
name of the purchaser, and the amount for which s ale was made, and the
Tax Collector shall append to each of said lists a certificate setting
forth the fact that such sale was made in accordance with law, one of such
lists shall be retained by the Tax Collector and one shall be filed in
the office of the Clerk of the Circuit Court in and for Dade County,
Florida,
SECTION 8, Any person, or agent of any person, owning or claiming
such lands 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 Clerk of the Circuit Court of Dade
County, Florida, the face of the certificate of sale, or such portion
thereof as the part or interest redeemed shall be to the whole, and
interest thereon from the date of the certificate, together with the
fee of fifty cents for the Clerk for each certificate or part of
certificate redeemed. Such interest on lands hereafter sold shall be
at the rate per annum bid by the purchaser for the first year, not in
excess of eighteen (18%) per cent per annum, and eight (8%) per cent
per annum for the time after the first year, but not less than five
(5%) per cent of the face of the certificate.
SECTION 9. All ordinances or parts of ordinances in conflict herewith
are hereby repealed.
SECTION 104, If any section or paragraph of this Ordinance shall be
declared invalid for any reason whatsoever, such invalidity
shall not affect the validity of the remaining sections thereof.
SECTION 11, This Ordinance is hereby declared to be an emergency
measure for the immediate preservation of the welfare of
the City of Miami Beach, Florida.
PASSED AND ADOPTED this 15th day of April, A 1942,
'4fr
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Mayor
Attest:
/ILL- ./t-
C ty C erk
1st Reading . April 15, 1942
2nd Reading .. April 15, 1942
3rd Reading » April 15, 1942
Posted . April 15, 1942
STATE OF FLORIDA)
COUNTY OF DADE )
I, C . W. TOMLINSON, City Clerk in and for the
City of Miami Beach, Florida, do hereby certify that Ordinance
No. 647 entitled, "AN ORDINANCE REQUIRING THE CITyT TAX ASSESSOR
TO ASSESS LANDS NOT RETURNED FOR TAXATION IN THE NAME OF THE
LAST KNOWN OWNER; PROVIDING FOR CERTAIN DISCOUNTS FOR THE PROMPT
AND EARLY PAYMENT OF TAXES; PROVIDING THAT ALL UNPAID TAXES SHALL
BE DELINQUENT UPON APRIL FIRST OF THE YEAR FOLLOWING THE YEAR IN
WHICH SUCH TAXES WERE ASSESSED BUT SHALL BEAR INTEREST ONLY FROM
THE DATE OF SALE OE SAID LANDS FOR UNPAID TAXES; FIXING THE
METHOD AND DETERMINING THE RATE OF INTEREST ON UNPAID TAXES FOR
THE FIRST YEAR AND FIXING THE RATE OF INTEREST FOR SUBSEQUENT
YEARS; REQUIRING THE TAX COLLECTOR TO ADVERTISE PROPERTY FOR
SALE ON OR BEFORE THE FIRST MONDAY IN JULY OF EACH YEAR AND
PRESCRIBING THE MANNER AND CONTENTS OF ALL SUCH ADVERTISING;
REQUIRING COPIES OF THE NEWSPAPERS CONTAINING SUCH ADVERTISEMENTS
TO BE ON FILE IN THE OFFICE OF THE CLERK OF THE CIRCUIT COURT
AND IN THE HANDS OF THE CITY TAX COLLECTOR; PROVIDING FOR THE
SALE OF DELINQUENT PROPERTY, THE TIME AND MANNER THEREOF; RE-
QUIRING THE TAX COLLECTOR TO MAKE A LIST IN DUPLICATE OF LANDS
SOLD AND PRESCRIBING AND FIXING THE CONTENTS OF SUCH LIST AND
PROVIDING A TIME AND THE MANNER OF REDEMPTION OF LANDS FROM THE
DELINQUENT TAX SALE, AND FOR OTHER PURPOSES; DECLARING THIS
ORDINANCE TO BE AN EMERGENCY MEASURE'., having been passed and
adopted by the City Council of the City of Miami Beach, Florida,
has been posted by me in three conspicuous places in the City of
Miami Beach, one of which was at the door of the City Hall in
said City, on the 15th day of April, A. D. , 1942, and that said
Ordinance remained posted for a period of at least thirty days
in accordance with the requirements of the City Charter of the
said City of Miami Beach.
IN WITNESS WHEREOF I have hereunto set my hand
'r • ti r � w
and affixed the official seal of the City of Miami Beach,
Florida, on this the 19th day of May, A. D. , 1942.
2D)/6-s--
City Clerk
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