Williams news., 1904-08-13

assessed at it's full cash valne; the term .-cash
 yalue' whenever used in this Ordinance shall
 mean the amount which the property would i be taken in payment of Il just debt due from il i sulF4ht dehtor.- Lald and improvements there l on shall be separately ed.
 Section IS Said property to be assessed to ! the person by whom it Eas owned or claimed
 and in whose possession and control ii was at
 the time the Council assessed said property as prov :ded in Section l6. of this Ordinance at ! F o'clock m. on that day.
 Section lS-a. 4ss soon as the s,oIamon Coun- 1 cil shall have levied the taxes as provided in [ this Ordinance. they shall add up the columns 1 of valuation of each description of property on
 the roll. and shall cause true copy of said as sessment roll to be made to be styled "a du-
 plicate aSSessmesil roll' with totals of taxes to each person or EaEae and carried out in sepa- 1 rate money columns and shall carefully foot up i the several taxes therein levied. and shall ] forthwith dei2er to the Tax Collector said ] Duplicate Assessment Roll" The Mayor shall l annex thereto immediately under his hand aiid atteSted bS the Clerk, warrant command ing the Tax Collector to collect from the sev- eral persons named in said roll the several i sums mentioned in the last eolnmn of such ! roll opposite their respective names forthwith
 and not later than the list day of Noyembe
 next thereafter,
 Section Is-b. The Duplicate Assessment Roll" with the warrant of the Mayor thereto | affixed, shall be full and sufficient authority for the Collector 10 collect tEe taxes therein
 levied.
 Section ls-e. The Collector, immediately l upon the receipt of the "Duplicate Assessment
 lioli,'' must publish official notice, specify
 ing: B.. r,, i of the Town for the year. (to be stated), is BOW
 in his possession for the collection of the taxes | levied.
 l Second: That taxes will be delinquent on l the 1st day of November, next thereafter, and that unless paid on that day, or prior amount thereof penalty.
 l Third; The time and place at which pay ment of taxes may be made.
 | Section 1S-d. The tax collector shall have
 the power of appointing one or more deputies
 Council 70 aid in his official duties, for whose
 conduct he shall be responsible. The tax col
 lector and such deputy shall take the oath of ! office required by this Ordinance, and which
 with the official bonds Of tbe collector, shall be
 filed and recorded in the office of the clerk.
 Section 1s-e. Ii any tax collector shall
 him by the council, refuse or wilfuly neglect to make the payments or settlements with the 1 treasurer and common council of his town, as
 by ordinance required, he and his sureties shall be deemed to be in default, and shall be held liable to pay the full amount of taxes 1 charged upon the assessment roll, and it shall l then and there become the duty of the town at- torney to prosecute an action in the proper 1 courts, in the name of the town of Williams against such tax collector and his sureties for
 the full amount due on the treasureY's books
 Section ls-f. On the day aforesaid, when | taxes will be delinquent in each year, the tax collector shall at the close of his official busi-
 ness day, enter upon the Duplicate Assess ment Roll, |" anitemi7ed statement of all taxes which have not been paid, and shall immedi- ateiy ascertain the total amount Of taxes then | ucllQuenI, anu nle Tn the CTuce Of the treas urer statement of said amount verified by ] himself or deputy, which list shall be com 1 peted by the 3Oth day of said month of Mo- vember wherein said taxes become delinquent and shall be known as the "Delinquent List" ; ! and to enable the tax collector to make out said delinquent list, all taxes received by him 1 on the Duplicate Assessment Roll'' after that date, shall be received with all the penalties
 attached in all respects, the same when the delinquent sales have been made.
 Section 19. On or before the first Monday in
 January. of each year. the tax collector must 1 publish notice that he will sell the property l comprised in the delinquent list except such | property, the taxes on which have been paid which delinquent list must contain the names 1 of the persons and a description of the prop l erty delinquent, and the amount of taxes and 1 cost due opposite each name and description, with the taxes due on personal property added 1 to taxes on real estate, where the real estate l is liable therefor, OF the several taxes due ! from the same person; said publication to be l made in newspaper to be designated by the council. ana the compensation therefor to be l fixed by them.
 said notice without publishing the delinquent list. and said notice must state that unless the
 taxes delInquent, together with the costs and percentages are paid. the real property upon which said taxes are d lien. will be sold at pub lie auction as required by Ordinance. Section q. The publication must be made once week for three successive weeks in some
 newspaper, or supplements thereto, published in the town, designating the time and place of
 such sale. If for any reason, such publication
 IS not made in newspaper, then such rublica-
 nocd n three Rg 6y f sad id Williams. Any failure to publish or post mo-
 1lce as hereInbefere provided or any irregu- Edity of the assessment and levy of taxes nor of the sale by which the collection of the same may pc enforced nor in any manner affect the lien of the town on such delinquent property for the taxes unpaid thereon.
 Section p. The time of sale aforesaid in
 the notice must not be less than twenty-one,
 nor more than twenty-eight days from the first publication or posting of said notice, unless postponed as hereinafter in this Ordinance i place in I front Of the town hall.
 Section g. The tax collector, as soon as he
 has made the publication posting of said
 notice, required aforesaid, must file copy
 of the notice published or posted, with an affi-
 davit attached thereto, stating that it is d true copy of the same, that the same if published
 was published in newspaper, or supplement thereto, stating its name, and the date of each issue and appearance Of the same; and in case such notice was posted, that it was posted up in three public places in the town, which affidavit shall be primd fdcia evidence of all the facts
 Section 24. The collector must collect in ad- dltlon to the taxes due on the delinquent list hYe per centum thereof added thereto and hfty cents on each lot, piece, or tract of land separately assessed, and on each assessment of personal property.
 Section p. On the day fixed for the sale or on some subsequent day to which the collector may have postponed it, of which he must have previously given notice, the collector, between the hours of ten o'clock am., and three o'clock ! pm must commence the sale of the property advertised, commencing q the head of the list | and continuing alpha betically untfl completed | He may postpone the day of commencing the sale, or the sale, from day to day, but the sale must be completed within three weeks from the day first fixed
 Section 26 The owner or person in possession o1 any real estate offered for sale for taxes due thereon may designate, in writing, to the tax ! collector, prior to the sale, what portion of the property he wishes sold, if less than the whole; put II the owner or person in possession does | nor so designate, then the collector may desg- | nate t, and the person who will take the least !! quantity Of the land, or in an undivided | interest IS assessed, then the smallest portion l of the interest. and pay the taxes and costs due | including fifty cents to the collector for the du- pllcate certificate of sale the purchaser. But i Tn case there is no purchaser in good faith for | the same, as provided in this Ordinance on the i hrst day that the property is offered for sale then when the property is offered thereafter for sale, and there is no purchaser in good faith Tor the same, the whole amount of the property assessed shall be struck off to the town of Williams, as the purchaser, and the duplicate certlhcate be delivered to the town clerk, and iiled by him in his office. No charges shall be