Williams news., 1904-08-06


 value whenever used in this Ordinance. shall l mean the amount wbieR the property would l be taken in payment of just debt due from Il solEent debtor Land and i'm mproyements there 1 on shala be separately assess ed. Section Is, Said property to be assessed to the person by whom it was owned or claimed and in whose possession and control it at the time the Council assessed said property as provided in Section 15, of this Ordinance, at F o'clock III. on that day. Section is-a. As soon as the Common Coun~ cl shall have levied the taxes provided in this Ordinance, they shall add up the coluIans of valuation of each description of property on sessment roll to be made to be styled S.a dII plicate asseSsmeEt roll'' with totals of taxes to each person or Ualne, and carried out in sepa~ the seSeral taxes therein levied. and shall ! forthwith deliver 10 the Tax Collector said annex thereto immediately under his hand and attested by the Clerk, warrant command, ing the Tax Collector to to collect from the sev; sums mentioned ia the last column of such roll opposite their respective names forthwith, and not later than tie lst day of NoseEaber. next thereafter.
 Section ls-b The Duplicate Assessment Rol,' with the warrant of the Mayor thereto affixed, shall be full and sufficient authority for tbe Collector to collect the taxes therein levied.
 Section Is-c Tlse Collector, immediately upon the receipt of tbeS SDuplicdte Assessment i Roll,'' must publish an official notice, specify l First: That the "Duplicate Assessment Roll" of the Town for the year. (to be stated}, is now
 
 levied.
 Second: That taxes will be delinquent on | the 1st day of November, next thereafter. and that unless paid that day, prior thereto, five per cent will be added to the 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 1 with the advice and consent of the Common Council to aid in his official duties, for whose ! conduct he shall be responsible. The tax col 1 lector and such deputy shall take the oath of l office required by this Ordinance, and which 1 filed and recorded in the office of the clerk.
 Section 1s-e. If any tax collector shall, within reasonable time after demand upon make the payments or settlements with the i 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 charged upon the assessment roll. and it shall then and there become the duty of the town at- torney to prosecute an action in the proper courts, in the name of the town of Williams, against such tax collector and his sureties for the full amount due on the treasurer's books
 Section 1S-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 "Dnplicate Assess ment Roll," an iternized statement of all taxes ately ascertain the total amount of taxes then delinquent, and file in the office of the treas himself or deputy, which list shall be com pleted by the 5Oth day of said month Of No yember, wherein said taxes become delinquent, and shall be known as the Delinquent List'' i; and to enable the tax collector to make out said delinquent list. all taxes received by him on the Duplicate Assessment Roll'' after that date, shall be received with all the penalties attached in all respects, the same as when the delinquent sales have been made. Section l9 On before the first Monday in January. of each year. the tax collector must publish notice that he will sell the property comprised in the delinquent list, except such property, the taxes on which have been paid, which delinquent list must contain the names z of the persons and description of the prop erty delinquent, and the amount of taxes and cost due opposite each name and description, , to taxes on real estate, where the real estate is liable therefor, or the several taxes are dae , from the sane person; said publication to be made in newspaper to be designated by the f council. and the compensation therefor to be fixed by them,
 Section 20 The tax collector must publish 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 a iies will be sold at pub lie auction ai as re;2ured ;2 by Ordinance. % h de once a week for three successive weeks in some newspaper, or supplement thereto, published in the town designating the time and place of such sale. ii for any reason, such publication is not made in 3 newspaper, then such publica, notice in three public places in the town of larity thereof, shall in no way affect the Va lidity of the assessment and levy of taxes, nor
 
 may be enforced, nor in any manner affect the lien of the town op such delinquent property for the taxes unpaid thereon.
 Section 9. The time of sale as aforesaid in the notice must not be less than twenty-one, nor more than twenty-eight days from the first postponed hereinafter in this Ordinance } provided, and the place of sale must be in front Of the town hall.
 Section g. The tax collector, as soon as he has made the publication or posting of said notice, required as aforesaid, must file copy davit attached thereto, stating that it is true copy Of the same, that the same if published
 stating it's 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 primo Jdcid evidence of all the facts stated therein.
 Section 2 The collector must collect in ad- dition to the taxes due on the delinquent list, hve per centum thereof added thereto. and separately assessed and on each assessment of personal property.
 on some subsequent day to which the collector may have postponed it, of which he must have previously given notice, the collector, between pm. must commence the sale of the property advertised commencing at the head of the list, 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
 Sectlon 26 The owner or person in possession of 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; but Ii the owner or person in possession does not so designate then the collector may desg- nate it. and the person who will take the least quantity of the land, or in an undivided interest is assessed, then the smallest portion of the interest, and pay the taxes and costs due including fifty cents to the collector for the du- plicate certificate of sale as the purchaser. But in case there is no purchaser in good faith for the same, us provided in this Ordinance, on the i first day that the property is offered for sale then when the property is offered thereafter for sale, and there is purchaser in good faith for the same, the whole amount of the property assessed shall be struck off to the town of Williams, as the purchaser, and the duplicate certificate be delivered to the town clerk and filed by him in his office. No charges shall be made for the duplicate certificate, when the town is the purchaser; and in case the tax col lector shall make an entry, ''Sold to the Town" on the duplicate assessment book, opposite the tax, he shall be credited with the amount