The Grenada sentinel. [volume] (Grenada, Miss.) 1868-1955, 1908-10-17

An Ordinance Providing for the Assess.
ment and Collection of Taxes in
the City Of Grenada.
Be it o. dained by the board Of May
or and aldermen OF the city of Grena-
da:
Sec. l THAI the fiscal year shall be-
gin on the first day of May each year.
Sec. 2 Between the first day of
May and the First day of September
OF each year the Ci:y Tax AS
SCISSOR shall assess all the property,
both real and personal subjec6 to
taxation in the said city; and be
shall set down in said assessment
rolls, IN appropriate columns, the
names, in alphabetical order, of the
taxable Inhabitants Of the city, each
item OF taxable property, value of the
same and amount of taxes.
Sec. 3 The said assessor shall COM
plete and certify his assessment rolls
and file the same with the city re-
cOrder Oh or before the first Monday
of September Of each year, where the
same shall remain, subject TO the in
SpectiOn of any one interested, until
the first Monday of October, follow
ing. Any person dissatisfied with
any assessment. after examination
and revision of the roll by the board
of mayor and aldermen. may file OBJ
~iectiOnS thereto in writing, on or be-
fore the fist Monday in October,
with the mayor, which objections
Shall be presented to the board when
it proceeds to finally examine and ap-
prove the same.
Sec. 4 The board Of mayor and
aldermen Shall make the annual levy
OF the city taxes on the first Monday
OF October OF each year; but any levy
made subsequent to that date shall
not be invalidated thereby.
Sec. 5 Immediately after the ap.
proval OF OF said assessment rolls by
the board of mayor and aldermen, the
city tax collector shall proceed to col
lect the taxes and it shall be the duty
OF all persons to pay their taxes to the
collector on or before the Is day of
February and from and after tnat
date the tax collector nay add and
collect ten per cent damages On the
amount of taxes delinquent. Said
collector shall cause to be printed in
duplicate, in blank form. in a book, a
sufficient number Of tax receipts, and
Shall give to every one paying taxes a
receipt, dated, numbered and filled
up So as to show, by whom, and OH
what, taxes are paid, value of land
and personally, separately, and the
per centum Of tax levy, and the du-
plicate of such receipt filled up so an
exact copy Of it shall be left in it's
place in the tax book; which book
shall by him be preserved and exhi-
bited to said board On its final settle
ment and then be delivered to the
city recorder t. be kept as a record of
his office and shall be at all times
open to inspection by any one inter-
Said collector shall keep a
cash book, in which he shall. as re-
enter the amounts paid him
for taxes, the name IT the party pay
ing and the date thereof and the
number Of the tax receipt given him.
He shall also enter in immediate con-
nectiOn with the aforesaid entries the
amounts of his payments to the city
treasurer, with the date thereof,
cash book shall at all times be
subject to the inspection Of any per-
interested.
Sec. 6 All taxes on personal pro-
perty remaining unpaid on the 18th
day Of February, shall be Immediately
collected by the collector by distress
and sale Of any property liable there
for. Such sale to be made at the
south daor Of the mayors office, un-
leSs the property be TOO cumbersome
to be moved. when it shall be sold at
the place the property is located.
Five days notice Of the time and place
II sale shall be given by ADVERTISE.
nent or written notice put up in
three public places in said city, one OF
which should be the south
loor Of the mayors office.
IN the day and at the place so
said collector shall proceed
10 sell said property at public cutlery,
cash, to the highest bidder; and in
,dditiCn to the amount OF taxes and
en- percent damages thereon, he shall
Ollect and retain the expenses of re-
and keeping the property and
ne dollar for such seizure and sale.
f the property brings more than
nough to pay the same, the excess
hall be paid to the former owner.
Sec. 7 After the 31St day of March
each year, the said collector shall S
dvertiSe all lands in said city, on
7hich the taxes have not been paid, t
or sale, at the south door of the may $
rs office, in said city on the first Mon
ay of May following; such ADVERTISE S
lent to be inserted for three weeks
4 some news paper published in said
ity and it shall contain = list of the
andS to be sold in the order they ap-
ear on said assessment rolls. On the
aid first Monday Of May, if the taxes
emain unpaid, the collector shall