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

Council
Taxation
Section 70. All changes made
by the City Council shall be noted
in his preliminary assessment roll
by the Assessor, and said assess
ment roll, so corrected, shall be
copied as corrected, and such copy.
after being approved and adopted
by the City Council, shall stand
as the assessment of the taxable
property within the city.
Section 70. AS soon as practic-
able, after such approval and adop-
ton of the assessment roll the
City Council shall determine the
amount and fix the rate of tax
alton, and make the annual tax
levies for the current year. Such
levies shall not exceed in any year
for ordinary municipal purpose
higher rate of tax than one per
cent. of the assessed valuation of
the taxaDle property within the
corporate limits of said city The
word ordinary is to embrace all
expenses for police, gas, electric
lights or other Illuminating ma
terial and all other purposes strict
ly municipal, but special levy
may be made for payment Of inter
est on debt and sinking fund, and
also for special tax not exceed
ing one per cent az on the said
valuation for water and fire pro-
lection, and also special tax not
exceeding one-half of one per
cent. on the city valuation for city
indebtedness purpose, which IN
,debtedness fund shall be used for
the payment of any outstanding
/ Indebtedness or for the purpose
of paying any unusual or extra
charges or expense, which may be
necessarily incurred by said City.
The City Council shall have pow
er by resolution to transfer from
one fund of the city to any other
fund whenever the financial con-
dition of the said city may war
rant such transfers, excepting the
interest and sinking fund levied
and collected for the payment OF
interest and sinking fund on out
standing bonded indebtedness
shall not be transferred.
Transfer of Funds
Section "a. 1t shall be the duty
of the City Auditor of the City OF
Key West, as and when taxes are
collected and reported and paid to
the City Treasurer, to forthwith
appontion and credit the proper
tons thereof due the respective
accounts and funds of the City of
Key West, a copy of which appor-
tionnlent shall forthwith be de-
livered to the City Treasurer.
1t shall be unlawful to transfer,
appropriate or expend any tax
moneys collected for the interest,
sinking fund and Board of Public
Works accounts, except for the
purpose for which any such taxes
may have been levied and collect
ed, and any officers participating
directly or indirectly in any such
unlawful transfer, appropriation
or expenditure, shall be severally
personally liable for such un-
lawful expenditure, together with
their sureties if any, and it shall
be the duty of the City Attorney
TO sue, recover and collect any
such unlawful expenditures IN
the name of the city, and when
collected to be deposited to the
credit of such fund, or which said
moneys have been unlawfully
taken, and further such officers
shall be liable to immediate sus-
pension and shall be guilty of {
misdemeanor.
Section rs. The Tax Assessor.
Collector shall note the said sew
eral levies on the assessment roll
and shall reject in said calcula-
tons the fraction of a cent wher
less than half and count as one
cent any fraction of one-half OF
over. He shall also make in his
assessment roll such recapitula.
ton as may be necessary to show
clearly and concisely the total.
of the various tax levies made.
If the owner of any property
shall fail to petition the City
Council for the correction of any
assessment in the manner above
provided then he shall not here
after be heard as of right 4
question the validity of such as
seSsment
Section rs. The Tax Assessor.
Collector shall make a copy of saic
assessment roll with the levie:
made thereon and shall deliver thu
same to the collector of Taxes. the
original, he shall deposit at the of
flee of the City Clerk. To the saic
assessment roll and said copy
thereof shall be attached substan.
tally the following certificate:
This is to certify that the fore.
going is the assessment roll of the
! taxable property in the City o
Key West, valued at its full cash
| value; that it contains a true state
\ rr1euf and descrfDfior1 IF all ner