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ORDINANCE NO.9.
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AN ORDINANCE Relating to Tax Assessments and Colleotion
II of Revenue.
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Be it Ordained by the Counoil of the Town of Oooee:
II Seotion 1. All real and personal property in this Town, and
II all personal property belonging to persons residing in thisTown,
II not hereby expressly exempted therefrom, shall be subjeot to.
:1 taxation in the manner provided by law.
I! Se9tion 2. Real property, for the purpose of taxation,
shall be oonstrued to inolude lands and all buildings, fixtures '
and other improvements thereon, and the terms land and real
estate, when used in this Ordinanoe, shall be oonstrued as
having the same meaning as the term real property.
Seotion 3. The terms personal property and personal
estate, as used in this Ordinanoe, shall have the same meaning
and shall, for the purpose of taxation, be oonstrued to inolude
all goods and chattels, moneys and effects, all boats and vessel~,
all debts due or to beoome due from solvent debtors, whether on
aocount, oontract, note or otherwise, all public stooks or shares
in all uninoorporated or incorporated companies. All real and '
personal property shall be subject to taxation on the first day
of January of each year, and this Ordinance creates and shall
create a lien upon such property for the purposes thereof
superior to all others, which lien in addition to the provisions
of this Ordinance for the collection of taxes on personal
property may be enforced by suit in e~uity.
Seotion 4. All property exempt from taxation by the U. S.
Constitution, U. S.Statutes, Florida Constitution, and Florida
Statutes, shall be exempt from taxation by the Town of Oooee.
Section 5. Between the first day of January and the first
day of July in each year, the assessor of taxes shall asoertain
by diligent in~uiry the names of all taxable persons in the Town
of Ocoee, and also all of their taxable personal property, and
all taxable real estate therein, on the first day of January of
suoh year, and shall make out an assessment roll of all suoh v
taxable property. Tax returns by owners or agent s must be made
between the first day of January and the first day of April.
The assessment of personal property shall be made separate from
the assessment of real estate, but personal property shall be
responsible for the taxes on real estate, and real estate shall
be responsible for taxes on personal property.
Section 6. The assessor of taxes shall set down in the
assessment roll in separate columns to the best information he
oan obtain: The name of the person owning personal property in
the Town; the full cash value of the personal property owned by V
or to be taxed to suoh persons as provided by laW'. The assess'or
of taxes shall give to eaoh person or his agent, at the time of
assessing his property, one exaot oopy or duplioate roll of the
property assessed, and where persons send in a list of their
property by mail the assessor of taxes shall be re~uired to
give suoh duplicate roll only upon demand by said person, and
upon his enolosing a stamp to return said roll.
Section 7. When a person is assessed as a trustee, guardian!
exeoutor, or administrator, a designation of his representative I
charaoter shall be added to his name, and suoh assessme~t shall i
be entered upon a separate line from the individual assessment. I
. Seotion 8. It is hereby made the duty of every person owninfl
or having the oontrol,management, custody, direction, supervisio
or agenoy of property of whatsoever character that is subjeot to
taxation under this Ordinanoe or subse~uent Ordinanoes of the I
Town of Oooee, to return the same for taxation to the assessor I
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Ordinanoe No.9. Page 2.
of taxe. on or before the first day of April of eaoh and ievery .
year, giving the oharaoter and the true oash value of the same,
as re~uired by ordinanoe, and upon failure to do so the assess-
ment and valuation made by the assessing offioer shall be deemed
and held to be binding upon suoh owner or other person or oorpor-
ation interested in suoh property, unless oomplaint is made of \
such assessment and valuation on the day set for hearing ccmplain~s
and receiving testimony as to the value of any property, real or i
personal, as fixed by the assessor of taxes. I
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Seotion 9. The assessor of taxes shall require any person
giving in the amount or list of his personal property to make
oath before him that the same is full and oorreot, and any
person refusing to take such oath shall not be permitted after-
wards to reduoe the valuation made by the assessor of taxes of
his personal property for that year. The valuation of any item
of property, real or personal, by the taxpayer) shall in no oase
prevent the assessor of taxes from determining its true value,
and if he shall asoertain or have reason to believe that the
valuation of any item of property is too small, he shall inorease
the same to its true value; - Provided, That the valu&.ion of
p.operty by the Town of Oooee shall not exoeed the last valuation
thereof by the State for taxation. If any taxpayer feels aggrieved
at the valuation placed upon any item of propeety by the assessor!
of taxes, he shall oomplain to the council at their first regular!
meeting in August, that the valuation may be properly adjusted. I
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Seotion 10. All personal estate liable to taxation, the I
value of whioh shall not have been specified under oath as \
aforesaid, shall be estimated by the assessor of taxes at its I
true oash value, acoording to his best judgment and information, I
and his failure by negleot or refusal to make such estimate shall
be a oause of suspension by the mayor.
Section 11. The lands subject to taxation and not laid off
in lots and blooks shall be assessed by townships; and in making
the assessment the assessor of taxes shall oegin with the lowest
numbered section in each township and shall assess eaoh lot,
traot or paroel of land therein, in aocordance with the descrip-
tion as returned for taxation by the owner or agent; Provided, I
The assessor of taxes may oorrect any errors in the description
so returned, and if the owner or agent fails to make such returns~
the, assessor of taxes shall assess all lands not returned, aocord+
ing to the government survey, and shall assess in one assessment I
all the lands in a section belonging to the same owner, or assess,d
as "Unknown!, and when a return of any piece or parcel of property
is returned by more than one person the assessor of taxes shall I
write the names of all claimants opposite said description of I'
land, and the assessor of taxes shall oontinue in his assessment
roll the description and assessment of the remaining sections in I
townships in the order of their numbers. He shall also list all \
+and not subject to taxation belonging to the State, the common ~
sohool fund, the seminary fund, the internal improvement fund,
and the United States, but he shall place no value on any suoh
land or make any extension of taxes, and shall receive no oom- I
pensation for listing such lands: Provided, That when private
surveys of land or desoriptions by metes and bounds have taken I
the plaoe of government surveys, and the land is known, designate4
and described only by such private surveys or me tes and bounds, I
the desoription in the assessment shall be made in accordanoe '
with suoh surveys or desoriptions as reoorded in the office of
the clerk of the circuit court, in and for Orange County, or by
referenoe to deed of reoord, giving the book and page as appears
in the dffioe of the olerk of the oirouit oourt, in and for
Orange Oounty.
He shall make the assessments of real estate in town plats
and blooks in re~ltar order throughout the original plan of the
~ownJ and all ad~l lons thereto, all the lots of a blook to be
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listed in their regular order under the letter, number or other
designation of the blook as filed and recorded in the office of .
the clerk of the circuit court, in and for Orange County, blOCk~
also to follow in their regular order (and all lots or subdivis ons
of a blook, when belonging to one owner and being numbered oon-,
secutively and lying contiguously, may be assess~d together and:
the taxes extended on one line), eaoh of the smallest sub-divisions
of suoh b~ok to be entered and the taxes thereon to be extended
separately: Provided, that no person shall be required to pay .
taxes on entire land assessed in order to get reoeipts for taxe~
on land upon which suoh person desires to pay taxes.
Seotion 12. The tax assessor shall asoertain by personal :
inspeotion, where not already suffic iently ac~uainted therewi th'l
the value of the lands inoluding the timbe2 thereon when the :
improvements or timber belong to the owner of the land, and i
assess the same as lands at their full oash value in the name
of the oW'ner, ocoupa.nt or as unknown and. set down in the
assessment roll following and opPosite the desoription of the
lands the name of the owner, oooupant or unknown, and when
the land has not been returned for assessment on or before the
first day of APril of eaoh year, by the owner or legal repre-
sentative of the owner, if the owner or agent be unknown, the
assessor shall enter the word "unknown, II in the oolumn of the
assessment roll provided for the name of the owners, or his
or her lega.l representative. The assessment book shall oontain
an alphabetical index in which the assessor shall be re~uired
to indicate the name and the postoffice address, if it can be
asoertained, of eaoh person,.hose name appears upon the assess-
ment roll, and shall indicate opposite s'llchname as indexed, I
the page upon which any tax or taxes may be found to be assessed~
In case any lands shall be timbered, and the timber or the right!
to turpentine the timber Shall belong to a person other than i
the owner of the land, and the oW'ner of the land shall disclose \
to the assessor the owne+.hgrAQlmliArOf suoh timber or turpentine \
rights or privileges, andlihlIIv sess the value of such timber I
and suoh turpentine rights or privileges separate and distinot I
from the land and from eaoh other, and shall assess the value of!
the land independent and distinct from the value of the timber .
and the turpentine rights or privileges, assessing the value
of the land and of the timber and of the :purpentine rights or
privileges to the owners respectively thereof. If the assessor
oannotasoertain the name of the owner of suoh rig1tts he may
assess them as unknown. The enforoement of this provision I
shall be in like manner as provided by statute for the enforoemerlt
of the State provision. -1
Section 13. The assessor of taxes shall complete the
assessment roll on or before the first Monday in July in every
year, on which day the assessor shall meet with the oounoil for. i
the purpose of hearing oomplaints and receiving testimony as ~i
to the value of any property, real or personal, as fixed by the ~
assessor of taxes, of perfeoting, reviewing and e~ualiZing the i
assessment, and'may oontinue in session for that purpose from I
day to day for one week, or as long as shall be necessary. Dt2 !
notioe of this meeting shall be given as provided for the I
e~ualization of State and County taxes. The oounoil shall meet
on the first Monday in August of each year for the purpose of
hearing oompl~ints from owners or agents of any real estate
or personal prope rty the value of whioh shall have been fixed
~ the assessor, or ohanged by them, and for that purpose the
oounoil shall sit as long as it may be necessary.
Section 14. The council shall have the same power relative
to the equalization of taxes in the Town of Oooee for munioipal
pu;poses, as is given by statute to the Board of County Commis-
sioners for State and County taxes.
immed~I~;l~nat~er i~ shall be the dutu of the assessor of taxes I
e assessment has been reviewed and e~ua.1ized