The comet. (Johnson City, Tenn.) 1884-1916, 1897-03-11

statements by the Recorder the Board of Mayor
and Aldermen shall proceed by ordinance to
| make the proper levy to meet the expenses of
| the town Tor the current fiscal year, not exceeds
| ing, however, In the total levy for all purposes
| except interest on the bonded debt OF the
town. in any one yeat, one and one-half per
eentum OF the total assessment of property
| within the town for the year.
| Sec. 4. Bel further enacted, That 1t shall be
| the duty Of the Recorder, Immediately after
/ the levy OF taxes by the Board OF Mayor and
Aldermen, to cause the said levy to be extended
upon the said book prepared by the Recorder
In the same manner that extensions are made
upon the tax books, in the hands Of the County
| Trustee The Recorder shall be allowed rea-
| sonable compensation out of the town treasury
for the preparation Of said tax book and extern
sons, the amount thereof to be fixed by resolu-
tion of the Board OF Mayor and Aldermen.
| Sec. 5. Be 1t further enacted, That all taxes
due the town Of johnson City, except privilege
and merchants ad valorem taxes, shall be due
and payable on the first Monday in November
| of the year for which the taxes are assessed,
and shall bear interest at six per cent per an
mum from the first Tuesday in February fol-
lowing. The Recorder shall be the custodian
OF the tax books and the tax collector for the
town. A penalty OF five per cent. upon all taxes
remaining unpaid on and after the first Tues
day in February and up to the first Tuesday of
| June following the year for which the taxes are
| assessed, shall be imposed and collected by the
Recorder and by him paid into the town Treas
ury. On and after the first Tuesday In Febru-
the Recorder shall have the force and effect Of a
Judgment OF court OF record and the Recorder
shall have the power to issue distress warrants
and alias and plurieS distress warrants in the
name of the Town Of Johnson City to enforce
the collection OF said taxes against the person
owning the property assessed on January 10th
OF the year for which the tax is assessed by a
levy upon the personally of such taxpayer, and
such distress warrants shall be executed by
the Chief Of Police or any assistant policeman
of the town OF Johnson City, by levy upon and
sale of the goods and chattels under the same
provisions as prescribed by the law for the ex-
ecution OF such process from justice OF the
peace.
Sec. g.. Be it further enacted, That all mu-
niCipal taxes on real estate in the town OF john
son City and all interest, penalties and costs
accruing thereon, are hereby declared to be a
lien on said realty, from and after the 10th day
of January Of the year for which the same are
assessed, superior to all other liens, except the
state of Tennessee and the county Of Washing
ton, for taxes legally assessed thereon, with
which 1t shall be coordinate lien. No assess
ment shall be invalid because the size and d.
menStons OF any tract, lot or parcel OF land has
not been precisely named or the amount Of the
valuation or tax not correctly given, nor be-
cause the property has been assessed In the
name of person who did not own the same
nor because the same was assessed to unknown
owners, nor on account OF any objection or in
formality merely technical, but all such assess
ments shall be good and valid.
| Sec z. Be it further enacted, That the pro-
ceedings under the provisions Of this Act
against any realty In the town of johnson City
for municipal taxes, interest, penalties and
costs due thereon shall be in action in rem. and
1t shall not be necessary, In order to vest good
and valid title in the purchaser at any sale
made hereunder, to proceed personally against
the person or persons owning the same but 1t
shall be necessary only that the advertisement
Of sale horeinbefore provided shall contain a
sufficient description Of the property to identify
same; provided that such description as
Imn hn nj ont 70 1Aag 10 hxtd Anf
veyance, under existing laws in the state of
Tennessee, shall be SUFFICIENT for said adver-
tisement,
Sec 8. Be it further enacted, That on and
after the first Tuesday in June OF the year fol-
lowing the year for which the taxes are assessed
a penalty OF ten per cent. upon all taxes and
interest remaining unpaid shall be imposed and
collected by the Recorder, and by him paid into
the town treasury.
Sec O. Be it further enacted, That as soon
as practicable after the first Tuesday in June,
1897, and each year thereafter the City Attorney
shall prepare an accurate description, as pro-
vided in Section OF this Act, OF each tract, lot
or parcel Of realty upon which any municipal
taxes, interest, penalty or costs are unpaid, and
the Recorder shall proceed to advertise the
sale of such delinquent property in some news
paper published in the town Of Johnson City
once each week for four consecutive weeks. II
no newspaper is published in johnson City, or
If the newspaper shall decline to publish same
for legal fees, then such advertisement shall be
Hluub Dy UOU less JDdn uV6 uOUlC6S posted
public places in Johnson City. Said advertise
mentS shall be made in the alphabetical order
in which the names of the owners OF said de-
lnquent lands appear on the tax book, but ID
shall in nowiSe invalidate any advertisement
and sale II such alphabetical order is departed
from in the making Of said advertisements, or
II any of said realty is advertised as the prop
erty of or assessed to any person not the owner
thereof, but the title of such purchase shall be
good against all claimants. provided the de-
scription of the property is sufficient as here
inbefore prescribed
Sec. 10. Belt further enacted, That such sales
shall be advertised as near the same time as
practicable, but need not all be made at the
same time in order to render the sale hereunder
good and valid. One general caption or heading
stating the time place and terms of sale, shall
be sufficient for all the delinquents advertised
In any one issue Of q newspaper, or upon any
one notice posted under the provisions hereof.
Sec. IL. Be it further enacted, That any news
paper publishing the said notices Of sale shall
be allowed fee OF eighty cents for the first
Insertion and forty cents for each additional
Insertion (making two dollars for the entire
four weeks for each lot, tract or parcel OF land
advertised. Provided that where two or more
contiguous lots or tracts are assessed together
as one assessment, they shall be advertised in
the same manner and but one fee allowed for
; such advertisement Said advertising fee shall
be paid by the delinquent taxpayer If paid be-
fore the day OF sale, but II not SO paid 1t shall
be paid out Of the proceeds Of sale of the par
ticular lot or tract of land advertised under the
conditions hereinafter provided.
Sec. IL. Be it further enacted That at the
place and between the hours Of 9 a. m. and 4. p.
M on the day named in said advertisement, the
Recorder shall sell said advertised property at
public cutlery, for cash, TO the highest and best
bidder, and out of the proceeds of sale shall be
paid all municipal taxes and the interest, pen
alties, fees and costs accrued thereon then due
and delinquent on said land. The Recorder
shall, before Offering any tract, lot or parcel of
land for sale, announce the total amount of
| Int md nnntes f4at
thereon, and shall offer to receive bids upon the
smallest subdivision thereof which will pro-
duce the amount OF said taxes. interest penal
aties fees and costs and shall sell the smallest
subdivision of said land which will produce a
sufficient amount as aforesaid but If no bid for
sufficient amount as aforesaid is received for
subdivision OF said land, then the Recorder
shall sell the whole tract, lot or parcel, but nc
BID shall be accepted for a less sum than the
total amount of the taxes, interest penalties
fees and costs ACQUIRED thereon. Said sales NAV
be counted from day to day II necessary or
deemed expedient by the Recorder II there
I. are any taxes due the town upon any property
sold by the Recorder, assessed for years prior
to the year Of 1895, it shall he the duty of the
| Recorder to announce the same when Offering
, said property for SALE but he shall not include
such taxes In his said sale,
Sec. 49, Be it further enacted That after
such sale has been made the Recorder shall
, execute and deliver TO the purchaser of each
tract, lot or parcel Of land certificate recitipg
that such purchaser was the highest and best
bidder, and giving description Of the land the
date of sale, and the amount of taxes, interest
penalties and costs respectively, for which the
land was sold, the total amount thereof and
the amount bid by said purchaser, A fee of
fifty cents shall be taxed against each tract or
parcel of land advertised for sale, for the
preparation Of said advertisement and fee of
ATTY cents for making sale and executing said
I certificate shall be taxed as part OF the costs
against each tract or parcel OF land sold said
fees to be turned into the town Treasury in the
same manner as taxes.
, Sec. ID Be it further enacted. That after two
years from the date OF such sales unless the
| property shall have been redeemed as herein
:. after provided, the Recorder shall. upon de-
mand, execute to each purchaser or his assignee
or legal representative, a deed for the lands
bought by such purchaser or purchasers pro-
yded the said purchasers. or their representa-