The daily intelligencer. [volume] (Seattle, Wash. Territory [i.e. Wash.]) 1876-1881, 1877-02-19
Ordinance No. 1876.
In Relation to tie Assessment and Col
lection of 7dns.
The City Of Seattle does ord.in As follows:


The City Of Seattle does ordsin IS follows:
SECTION l. The City Assessor shall make out an
assessment roll, containing all the property both
real and personal subject 10 taxation, within the
City limits, with the names of the owner or
owners thereof. and return the same to tae City
Clerk. properly certified to on before the first
day Of April in each and every year.
SEC. 2. Upon the filing Of the assessment roll.
the Clerk shall give notice by publication in one
more daily papers published in the city that
the same is open for inspection, aud will remain
open until the regular meeting OF the Council in
April. prior to which all applications or claims
for correction Of errors must be filed.
SIC. 3. Any person deeming himself agsrieved
by tie assessed valuation or listing Of property
may apply to the Common Council ut their regu.
lar meeting in April, for . revision OF the same
sucb application shall contain list of all the
property subject to taxation for city purposes
Of the applicant. and . concise statement Of the
particular item or items claimed TO be erreueously
assessed which said application shall in all
cases be verified by the oath affirmation of the
applicant. and must be filed with the Clerk on or
before the evening Of the regular meeting OF the
Council in April
SEC. 4. The Common Council shall, at their
regular meeting in April. examine the assessment
ROLL and all applications for revision must tie re-
ferred to them ut that time, and they shall make
any alterations or corrections they may deem
necessary. after which IL shall be accepted by the
Common Council.
SIC. S. When the assessment roll shall have
been accepted. the Clerk shall forthwith proceed
aud make out duplicate assessment roll in the
form Of . tax list, adding thereto all general or
special taxes levied by the Common Council. aud
shall deliver the same to the City Treasurer for
the collection Of said taxes. on before the
hrst day OF Nav in each and every year. and shall
charge the same to the Treasurer
SEC. 6. Upon the receipt 81 q tax list Of apy
general or special tax, the Treasurer shall give
notice IN two daily newspapers printed in the
city, that such taxes are due and PAYABLE and ~
not paid TO him on or before the first day Of july
they will be returned delinquent.
SEC. 7. Within I'VE days after the first dav Of
July. the Treasurer shall make out list Ct up
paid taxes. and return the same. verified by his
sfndsvit. TO the Clerk. who shall give him the
proper credit therefor.
SEC. 8. Upon the return Of the list ef uppsid
taxes. the Clerk shall proceed and make dupicste
list. adding thereto ten per cent: which list IA
be deemed . delinquent tax list. and shall be de-
ivercd within five days TO the Collector with a
warrant thereto attached, commanding him in
the name Of the City OF Seattle, TO collect the
delinquent taxes therein named In the manner
provided by law such warrant for the purpose OF
collecting such delinquent taxes, shall be- deemed
anexecution against property and shall have the
force and effect thereof. against any person. firm
OF corporation. against whom such taxes are
levied or charged on the tax roll, and shall be ex
ecuted and returned in like manner: and the
Ciers shall charge said delinquent tax list to the
Collector.
SIC. 3. The Collector. after receiving the de.
.inquent tar list and warrant. shall forthwith
levy upon the personsi property Of the said de.
lDquent tax payers. and make sale thereof Is nre.
sSfioed by law. In case taere 10 not sufficient
personal property vhereon TO levy 10 satisfy the
amount Of said taxes and costs in making such
sale. then the Collector shall levy upon the real
property Of the delinquent tar payer. aud make
sale OF the same or % much thereof q will sat
isfy the amount Of said delinquent taxes. and oil
costs incurred In making said levy and sale
That all sales OF personal property or real estate
made for the collection of delinquent taxes shsu
~. ~ conducted IN the same manner prescribed by
he ST of >.lx.
property under execution" the collector sh,li
return said warrant. with his dotnsu thereon
within ninety days from tie time the same il d.
itNercd to him.
auene tsIse. the person executing the warrant
must Immediately mske and deliver 4 certi6c.fe
OF psrchsse Cor such property TO the purchaser.
stating therein that the sszne is subject 10 rs
demption - provided by law and such eertin.
cate shall have the effect 81 convey Ia the purchss
ef subject - redemption - by law provided, Ali
the erssts Or interest therein CT the owner whssh
er known or unknown. together With all the
rights and appertenances shersuntS belonging
SEC. IL. Zeal properly. sold for Delinquent
taxes. ~ provided in this Ordinance may ~ re-
deemed by the owner or his successor in interest
90 oy any person having lien by Judgment e.
cree or mortgage on such property or any part
thereof separately sold within three YEAR, from
the date Of the certificate OF purchase by the
payment OF the purchase money aud twenty-five
per cent additional. together with Gil taxes which
the purchaser IL = have paid upon the property
and the interest thereon from the dates Of such
payments. AZ the legal rates of interest
SIC. II. Whenever any property. real OF person
81, sold for delinquent taxes. shall bring more
than the amount ef such tAxes with the inasres,
aud the costs and charges Of such collection the
surplus must be paid to the Treasurer and IN.
person executing the warrant must take Q separate
receipt for such surplus and hs the same with the
clerk ca the return 81 the warrant. At sny time
THEREAFTER. the owner Of the property sold. or
his Legal representatives. 10 entitled 10 q warrant
upon the Treasurer fer such surplus
SIC -. pom the return 81 such warrant hy
the coileor the clerk may issue an alias warrsu,
fer tie collection Of Any uot made Eron a..
the original warrant together With al costs and
charges thereon.
Sfc. L. The collector shall retain the ten per
cent added to saia list, specified III section >
az this ordnance fer his fees of collection on al.
amounts collected by him. and IN no cas-. shat /
his Tees come cut Of the original tax
sRc -. all ordinances or parts of Or4iinsnces
Ia any manner conflicting with the nrosisi .us !
OF tais ordnance are heEeby repealed.
Sea ID. This ordinance 10 take ef.ct ana L. In
'"ree frosa and ,er ave days sitter its pahIiea-
:ion.
fass<d BY tie Common Council On the 18th dsy
OF February. 4. D. isrr
d, ra.stshfd in the DAILY iSrTLL;sExcxx, on the 4.
iSth day q February. A. p. IsTT.
n O. 4. WEED. Mayor.