The oasis., 1895-07-27
ORDINANCE No. IA.
Collection and sale of Taxes; Duties of
 Collector, Treasurer and Clerk.

Council of the Town uf Noealcs as follows;
 SECTION l. When the revision of the assess ment list Is completed. an order shall be en- tered approving the same; and the Common Council shall thcrcupOn, by ordinance order or resolution. levy such -nms of money as may be sufficient for the purposes for which taxes are by law authorized Co be levied. moi exceeding the ratc uf taxation expressed in the acf specifying the purposes for which the same are levied and directing warrant to be issued for the collection thereof said warrant 70 be signed by the Mayor aitest"d by the Clerk
 lcctor for the collection of taxes shall bc as follows;
 collect from the several persons named in
 said as-e~-rnent roll the several sums mem
 ti0ncd in the last column of such roll ops
 pOsite their respective names, on OF before
 twenty days from this date.
 Section G. rnc Common Council shall have power tO extend the date when taxes become due, from time to timo, not exceeding thirty days additional. from the expiration of the date given by the notice of collection.
 Section l. No demand for taxes shall be nee cessary, but it shall be the duty Ot every per son subject tO taxation Co attend in person. or by agent or attorney, at the office of the tax collector. and pay his or her taxes before the same become delinquent
 Section $. The Tax Collector shall have power Co appoint deputy, but the Common gonncil or Town will not he responsible for any recOmpensatlon to said deputy for his services.
 The Collector shnll file with the Town Clerk written notice Of said appointment ot q dep- uty. said deputy appointment shall hc sun- jert Co approval by tht Council
 Section c. The Tax Collector or his deputy must attend nt his office at all times during office hours to receive the taxes moi yet paid. |
 Section g. lf the Tax Collector ha, reason to believe that any person charged with taxes 1 upon personal property is about Co remove such property from the.town, or Co sell, trans fer, assign, convey or conceal or otherwise ! dispose of the same, or cause the same tp be | done the Collector may at any tlme after such taxes are due proceed Co collect the same with costs and changes. by distress and sale ! of any personal property Of such person, also the personal property tax Of persons or com | panies or c0rporatlun- which is not protected | by bond to the Tax Collector, or is moi prO ! teeted by real estate. and the taxes thereon i are not paid before becoming delinquent, 1 shall be sold at public auction after one l weeks notice of the time and place thereof, 1 given by publication in newspaper m the [ town or by posting notices thereof in three l amount of the property thereof to pay the | taxes. per centagc aud costs fOrsleling and ] selling personal property the Tax Collector | may ln each case chatge the sum of three l dollars. On payment of the prize paid fprihe i property sold. the delivery thereof with a bin of sale. vest the tltlc thereof m the pur Z cost of the proceeds Of such sale must be rt- | turned tO the owner of The prop trty sold and | until claimed must bc deposited in ihe town | treasury. subject Co the order uf the owner l heirs assigns; provided that the Collector | beforu sezing the rolling stock Of railroad 1 comDanie- in eases where the real estate Ot | such company within snid town is not of sutii- ! cient value Co secure the payment of the tax | the payment of the tax on both the real and | personal property assessed to said company | shall notify some one of the agents. conduc- | tors or persons in charge Of any station or | passenger or freight depot of said company. | that unless the tax be paid within ten days | thereafter he will distrain the personal prop I erty belonging 10 said company for the taxes | due thereon
 Section B. When the Tax Collector of the Town of NOgales after the duplicate assess ment roll has been placed in his hands. asccr- tains that any real estate property or per eonal property then in this town is omitted from the tax list, and has reason to believe that such personal property hhs not been taxed in any other town or city for that year, he shall forthwith proceed to list. value. and assess said property in the same manner that the assessor might have done, and shall cn- ter such assessment in his tax book follow ing the ipviCS made and delivered 70 nm ny the Common Council, and such entries shall be designated as 'aadltionai assessment; and the taxes SD levied and assessed by the Collector shallhe aS valid for al purposes as if the assessment had been made by the As sessor and if on the duplicate assessment roll there be an error in tho name or the per son assessed or taxed the name may be changed. and the tax collected from the per- son who should be taxed therefor, ' ne is tax able and can be identified by the Collector.
 Section D. Personal property shall be liable for faxes levied on real property, and real property shall be liable for taxes levied on personal property: but the tax on personal property shall not be charged against real property except in case of removal sale or disposition by the party assessed or where the said tax cannot be made out Of the per- sQnal property. provided that Judgment against real property for nOnpAymout or taxes thereon, or on the personal property assesSed tO the same person. shall moi be pre- vented by showing that the owner thereof was Dosso-spd Of personal properly out of which the taxes could have been made; pro- yided fur her. that real estate occupied as a homestead shall not be charged for taxes other than the taxes due on such homestead
 Section l0 The Tax Collector shall on the first Monday in each month return to the Clerk of the Town list Of an collections made under the preceding section; and it shall be the duty of the Clerk Co mark thc word paid on fhe assessment roll oppo,iie the name Of each party Whop taNcs are SD paid or description of property liable to such tax. as soon as the same shall have been de- uyered to him. Section il. Whenever any tax is paid To the : Tax Collector he shall mark the word paid