The Key West citizen. [volume] (Key West, Fla.) 1879-current, 1943-04-12

in the same manner and at the
same rate of valuation as other
property.
Assistant to Tax Assessor
Collector
Section Sc. The City Council
may, by ordinance, provide for
and elect competent assistants TO
assist the City Tax Assessor-Col-
lector in making assessments. All
property shall be assessed at its
fall cash value. Each lot and sep
taHate tract of land shall be assessed
separately, except that allthe writ
/ tsp, requests of the owner of lots
bpr tracts of land adjoining each
other9or when such owner makes
return thereof in such manner,
such adjoining lots or tracts may
be assessed together.
The designation personal prop
erty shall be sufficient descrip-
ton of all personal property for the
purpose of city taxation, and per-
sonal property assessed need not
be otherwise specified or describ-
ed on the tax assessment roll.
Assessment Roll
Section 81. Upon his prelimi-
nary assessment roll, the Assessor
Collector may indicate in some
convenient manner the property
subject to taxation for each of the
purposes for which taxation is au-
thorized. Said assessment roll shall
be completed and submitted to the
City Council at their first regular
meeting in June of eah year, or as
soon thereafter as practicable.
Sectionf $50 As soon as practic-
able after the submission of said
assessment rolEeoe them, the City
Council shall causeto be published
notice that said assessment roll
has been submitted to them for APP
prevail, and requiring ALI persons
desiring to have corrections there
of made, whether in the listing,
valuation of the property or other
wise, to file with the City Clerk
on or before date to be named in
said notice, which day shall not
be less than ten (l0) days after
the first publication of said notice,
their petition to the City Council
setting forth their objections to
said assessment and the correction
which they desire made. Said no.
tice shall name the time and the
place where the City Council will
meet for the purpose of equalizing
the assessments and making prop
er corrections. From the date of
publication of the notice provided
for herein, to and including the
day named therein as the last day
for filing said petitions, the pub
lie shall have access to said assess
ment roll at the office of the City
Clerk each day, Sundays excepted,
from 8 o'clock a. M, till D. m,
excepting between the, hours of l
p. m. and Q p. m, for the purpose
of examining the same and pre-
pairing petitions for the correction
thereof.
Section SO. All petitions for
correction of assessments SO flied
within the time prescribed, with
the City Clerk, shall be by the
City Clerk, delivered to the City
Council, and the said Council by
committees or otherwise shall IN
vestigate concerning the same, and
upon the day named therefor in
said notice shall meet and sit as
tax reviewing board for the pur-
pose of reviewing and equalizing
said assessments and correcting
the same and shall consider and
act upon said petitions and the re-
ports of its said committees, and
shall make such changes in the
valuation or listing of said prop
erty or otherwise as may be neces-
sary to the proper, just and legal
correction of said assessments.
Opportunity for Persons 10 Be
Heard
Section 70. The City Council
shall give opportunity to such pc
titioners as may have filed their
petition and objections to said as
sessment roll, as. hereinbefore pro-
vided, tebs heard in person ior by
attorney, by written argument, and
on such evidence as may be pre-
sented to sustain such petition
! and shall sit from day to day un-
til said petition and objections
and reports have all been passed
upon, and the correction of said
assessment roll shall have beer
| completed.
The work of equalizing said as
sessment by the said City Council
may extend to any change of the
figures of the Tax Assessor Collec-
tor either increasing or decreasing
each item of valuation on the said
roll, and may increase the total
valuation of the said tax roll such
an extent as in the judgment
/ of the said City Council may be
necessary to reach a full cash
value of all the taxable property