The Columbia herald. [volume] (Columbia, Tenn.) 18??-1935, 1909-06-11

Sec. 2 Be il further enacted III.
II shall be the duty OF the Rsco-5s.
as soon as such assessment r1I- h
each year Is ready for The ey-=-sr,-
OF taxes 10 produce the same or a --,.
copy thereof before the Board u Ma.
and Aldermen. and to certify the -1-.l
amount of the valuation or assa,s.
ment Of the taxable PROPERTY within
the town limits. Whereupon ssis
Board shall Immediately proceed =
make the proper levy upon The ore
hundred dollars valuation 10 meet -bs
expenses of the town. limited al. =,
Section / as to the total levy. ana
cause the said levy to be entered ma,
the tax list Of the current Year Div
ing the name Of the owner. OF ranpfas
owner, to whom assessed. a d-scrf,.
ton of the property; if real estate
the assessed valuation. the ray -s-s
for all purposes. the poll tax If Hab,a
for poll. and the aggregate Of an Tar.
es thereon levied for all purposes ana
final summary. showing the aggra.
gate assessed valuation Of al. proper.
ty and polls and the aggregate tar
levied thereon. The Recorde- shan
be allowed such compensation for he
making of such transcript and eyteD.
sions as the Board of Mayor and A.
dermen may prescribe,
Sec 8. Be 1t further enacted That
the said tax shall be due and payable
on the first day of October Of each
year; and if not paid by the first day
of March following, shall bear inter.
est from the first day of October. the
date at which they first become \,
and if not paid by the first day Of
April following, shall become delin,
quent tax and subject to all the penal.
ties imposed by law on delinquent
state and county taxes, and the tax
books shall remain in the hands of the
Recorder for the collection of taxes BY
him until the first Monday in April
at which time, or as soon thereafter
as practicable, it shall be the duty OF
the Recorder to make out certified
list of all delinquent taxes, which list
shall contain the same description OF
property and amount as appears on
the tax books This list or the tax
books in the hands of the Recorder
shall have the force and effect of a
Judgment of a court of record, and the
Recorder shall have the power to Is
sue distress warrants and alias and
pluries distress warrants in the name
of the town of Spring Hill to enforce
the collection of said taxes against
the persons owning the property as,
sessed January 10th of the year for
which taxes, and also for poll tax, by
levy upon the personally of such tax.
payer; and such distress warrant shall
be executed by the City Marshal or
any policeman of the town OF Spring
Hill by levy upon and sale of the
goods and chattels of such taxpayer
under the same provisions as pres
scribed by law for the execution Of
such process from Justices OF the
Peace or County Trustee.
Sec. 4. Be it further enacted,
That all municipal taxes on real es-
tate in the town of Spring Hill and
all interest, penalties, and costs accru-
ng thereon are hereby declared to be
A lien on said realty from and after
he 10th of January of the year for
which the same are assessed superior
o all other liens, except of the State
If Tennessee and of the county OF
Maury, for taxes legally assessed
hereon with which it shall be a CO.
,rdinant lien. No assessment shall
De invalid because the size and dim.
,nsions of any tract, lot, or parcel OF
and has not been properly made, or
he amount of the valuation or tax
lot correctly given, nor because the
ame was assessed to unknown own
RS, nor because the property has
,een assessed in the name of person
Who did not own the same, nor on ac-
cunt of any objection or informally
merely technical, but all such assess
nents shall be good and valid.
Sec. 5. Be it further enacted
That the proceedings under the proYl8'
ons of this Act against any realty in
he town of Spring Hill for municipal
axes, interest, penalties, and costs
ue thereon shall be an action in
en- and it shall not be necessary IN
rider to vest good and valid title IN
he purchases at any sale made here
lnder to proceed personally against
he person or persons owing the
anne, but it shall be necessary only
hat the advertisement of sale herein
royided shall contain sufficient de-
cription of the property to identity
he same; provided, that such de-
cription as would be sufficient to pass
tile by conveyance under the exist
az laws of the State of Tennessee
hall be sufficient for said advertise
lent.
Sec 6. Be it further enacted,
hat as soon as practicable after the
rst Monday in April in each year
he Recorder shall prepare an accu'
ate description as provided in Sec
ion 5 of this Article Of each tract,
1t, or parcel Of realty upon which
ny municipal taxes, interest, penal
les, or costs are due and unpaid. The
shall proceed to advertise
he sale of such delinquent property
l some newspaper published In
Iaury County, Tenn, once each
eek for four successive weeks; II 40
ewspaper is published, then such ad'
shall hp made nv not less