The Key West citizen. [volume] (Key West, Fla.) 1879-current, 1943-04-12
Mayor of the City of Key West
When Taxes Due

MAYOR OF me lily OF key west
When Taxes Due
Section 70. All taxes snail be
due and payable only in United
States currency. on the first dzy
Of January of each year or as soon
thereafter as the assessment ron
may come into the hands Of the
Collector Of Taxes, of which he
shall give notice BY publication IN
a newspaper published IN Key
West and the collection Of taxes
remaining due and unpaid on the
first day Of June thereafter shall
be enforced in the manner pre-
scribed by law; and interest At
the rate of eight per cent. 81
per annum from the lst day OF
June shall be added thereto and
collected.
Taxation
Section 70. The Tax Assessor
Collector, in estimating and car
rying cut the taxes assessed upon
the assessment roll shall comply
with the terms of the City Ordi-
nance on that subject, not incon-
sistent with this Act.
Section 80. The Tax Assessor
Collector shall have the power,
and it is hereby made his duty,
to issue distress warrants IN the
name of the State and City 10
enforce the collection Of taxes on
personal property privileges Such
warrant shall be executed by the
Chief of Police or by any Con-
stable or Sheriff. Taxes and as
SeSsments on realty shall be and
remain a hen on the property as
seSsed superior to all other hens
or claims. Such hens may be en-
forced as hereinafter provided
All unpaid taxes and assess
ments may be collected BY suits
in court at law or IN equity.
Section 81. If the taxes on any
real estate shall not be paid De-
fore the first day of June next sf-
ter the tax roll shall have come
into the hands of the Tax Asses
sor-Collector. the Tax Assessor
Collector shall advertise the said
real estate for the taxes unpaid
and for the cost of advertisement
The cost of the advertisement shall
not exceed seventy-five cents
t75c) for each item The said sd-
vertisement shall be IN the same
manner as provided for unpaid
State and County taxes. AT the
date stated in the advertisements
the Tax Assessor CoIlecor shall
proceed to sell the property sd-
vertSed at public outcry 70 the
highest bidder for cash In case
there is no bidder for the amount
of tax which the property IS Be
ing sold, the Tax Assessor oilec-
tor shall bid the said property m
for the CITY Of Key West After
the said sale and within thirty
days thereafter the Tax Assessor
Collector shall issue tax sale Ger
tlficates to the purchasers. and
shall enter the said sale IN book
to be kept by him for that purpose.
Said tax sale certificate snail con
tam description Of said property
as il appears on the assessment
roll the name of the person n
whose name the property Vas as
sessed, the amount Of the taxes
and cost and shall state the prep
erty was sold for CITY taxes 3,
public sale after due notice
The Tax Assesscr-CoIiecfor ot
the CITY Of Kew West snail con
tlnue TO assess the said property
the same as II the taxes had been
paid, and the former owner. his
nelrs. assigns. OF grantees. nay
redeem the said property fron ne
City Of Key West Al any tine with
IN two O. wears after said safe.
BY paying the amount Of sad cer-
tlficate and cost Of al subsecuenf
taxes, with interest On the sid
taxes at the rate Of eight PEI cent
30 per annum frozn the date q
the sale 20 the date Of redenpfn01-
Upon redemption e ne sad PRO-
erty the holder Of ne AK - cer-
tificate shall ss1rrender the same
upon receipt Of the arnount pzid
by him at said tax szie with N
terest, as herein provided Al tx
sale certificates owned b. ne
City Of Key West and the TAX zie
record shall Be held b. the CRY
Clerk. and he snail b. me Tx r.
dempfion Officer. At the expira-
ton Of two wears after sid TAX
sale, as herein provided. ne CIV
Clerk snail deliver ne said tx
sale certificates % TIE CRY A.
torney together with an acrours
Of al subsequent taxes on any
property uezcrfbed IN sd tx
sale certificates
Duty OF City Aftornsy