§ 50. Same—Equalization; tax levy; certificate; warrant.

All objections filed with said city tax assessor within the time provided for by the last preceding section to the preliminary assessment roll shall be by him delivered to said city commissioners on or before the time of said meeting, and said city commissioners, by committee or otherwise, shall forthwith make investigation as to said objections, and on the day named therefor in said notice said city commissioners shall meet and sit as a tax equalization board for said city for the purpose of equalizing said tax assessments, and correcting the errors therein, if any, and for the purpose of considering and acting on all objections filed thereto, and shall make such changes in the valuation or listing of property as may be necessary to the proper, just and legal equalizing of said assessment. It shall be the duty of the city tax assessor to thereupon make out a complete tax assessment roll as corrected and fixed by the said city commissioners, and after the same has been adopted and approved by the city commissioners, as corrected, it shall stand as a permanent roll of the taxable property of said city. As soon as practicable after such adoption and the approval by the city commissioners of said permanent assessment roll, said city commissioners shall determine and fix the rate of taxation and make the annual levy for the taxes for the current year. Said city commissioners may levy the tax to be raised as a whole, or may make special levies for particular purposes, as to them may seem best. The city tax assessor shall make two permanent assessment rolls, the original of which he shall retain in his office, and the copy shall be forthwith delivered by him to the city tax collector. To each of the permanent assessment rolls he shall attach his certificate in the following form: "I, ____________ , city tax assessor of the City of Starke, Florida, do hereby certify that the following is the permanent assessment roll of the taxable property in the City of Starke, Florida, and that it contains a true statement and description of all property in said city subject to taxation by said city or liable to assessment therein; that the listing and valuation in said roll show correctly and accurately the listing and valuation as corrected and as adopted by the city commissioners of said city, and that all requirements of all the ordinances regulating the making of the permanent assessment rolls of said city have been complied with.

Dated this ____________ day of ____________ / ____________ / ____________ , A.D. 19 ____________ [sic].

City tax assessor of the City of Starke, Fla."

To the permanent assessment roll delivered to the city tax collector of said city, said city tax assessor shall attach a warrant under his hand substantially in the following form to-wit: "To ____________ , city tax collector of the City of Starke, Florida: I hereby command you to collect out of the property, and from each of the persons, firms and corporations named in the annexed roll taxes set down in such roll opposite each name, corporation or firm, or property therein described, and in case the taxes so imposed are not paid at the time prescribed by law, or in time designated by the city commissioners, you are to collect the same in such manner as provided by the Charter of the City of Starke, Florida, and its ordinances, or by the general laws of the State of Florida, or to make sale of such property in the manner prescribed by said city Charter, and its ordinances, or by the general laws of the State of Florida, and all sums collected you are to account for as the city tax collector of the City of Starke, Florida, and you are further required to make all collections and reports and a final report to and settlement with said city commissioners, as required by law and ordinance.

Given under my hand this the ____________ day of ____________ / ____________ / ____________ , A.D. 19 ____________ [sic].

_____ City tax assessor for the City of Starke, Florida."

 

(Laws of Fla. ch. 13426(1927), § 27)

State law reference

Tax collections, F.S. ch. 197.