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OlmDABCE IO.
AI ORDDlAICE RELATING TO THE ASSBSS:r.nnTT, LEVY ADD COLLEC'l'IOB OY
CDTRAL T.tDS FOB SOHool. AID JIUlJICIPAL PUBFOSES IN THE CITY fJP s:sw.um,
ALASKA. AnD BlPEALIIG ORDINANCES NU'MBER FO'l:1R'l'Emt(14). TWD'l'Y-SBfD(I'1)
.lBD JlOR'l'Y-lIDE(49) OF TID: CITY OF SEWARD, .lID FOR OTHER PURPOSES,
1m IT ORDAINED BY THE COJIMOI cotmcn, OF 'I'm' CITY OF SDA.RD. ALASKA:
Seotlon 1. PBOPEliTY SUBJECT TO GENERAL TAXES.All property. both
na1 and personal, wi 'thin the City of Sewart., not .xempt fzoll 't&:lation
....1' the laws of the UD1ted States or the Territory of Ala.ka, 18 sub-
'en to taxation for 8ohool and man1e1pa1 purpOse8. A general tu: for
.oh001 aDd DIIUl101pa1 purpose8 upon real and personal property within the
OiV of S..%d _bal.l b. ....ss.d. leTied nnd coll.cted a8 1:0 thie o1'd1nanoe
p..,U...
Seetle a. IBABlI' IlICLtIDKD III TEml "RKlL PROl'ER!'Y", ltrer;y ~
s1~t... Within the Clt,y of Sewa:rd, inOluding the sa.perst:ra.e1;ve. appza.c'b
the""o, _d piles dnye into the groand :1'01' the purpotte ot' 8Uppo.1:t1:ac
the _e. _t be a8s..eed a8 a Whole t\nd .. reel ..'tate and 8ha1l '- IMm"
real e8tate for the purpo8. of taxation. ,
S..t10Jl 3. WATEB nINS IlYCLUDED IN TED "REAL PJl)PJUitI". 'later
mat.. Within the City of Sewar4. together with all 1mproyements attaohed
thereto _t be ll.ted ana. a..e.8.d as re&l e.tate.
Seotion 4. lIUBICIPA.L CLERX TO PROTIDE lI:1OBSSA.RY .lSSESSllElIT BOOXS.
The Iftmioipal Clerk shall.. u ";der the lireot:1,on of the C01lIIDOD. ,Counoti. pro-
'rite the DOoe8sary assessment books. receipt.. blanks, notlc'?~, etc.. e.nd
"e11Ye~ the same to the duly appointed ..sessor of the Cit7 of Seward.
Dot lat.r than the flft.~th da7 of lane in eaoh year.
Seotto. 6. MANNEji OF A.SSBSSMEft. The &8S8880r appoint... b7 tbe
alv m 008011 _st. between the :f'i:f'teat1t Iq ot' .11me and the 'lint dq
~ ......... ef 8&011. J8U. pl'Oper17 l1111t in the ......meat boob h.rn181le4
Ita b7 the MlmSolpal Clerk. a:',l real ~reptJrty witb.1D the City of S~.
--1'" t. ....tiM. and aBBeU Roh pl'Operty in the !lBme of the per80Jl
by whom it was owned at 1.2 o'clock Meridian on the :fifteenth da7 of
J1,me in the year in whioh the assessment is ade. If the owner thereof
oan not be ucertaine4. then the Propert7 shall be usessed to the person
claiming the same or in whose possession or control it waS at 12 o'c10ek
Maridian en the fifteenth day of June. If the a.aseBBor d1BooTerB prop-
ert,. for which he can find no owner or claimant or which is not in the
poss...ion or control Of I'ny person. then he shall assess neh propert7
to ltUnknown Owner". Provided. that no mistake in the name of the owner,
elaill8nt. person in possescion or in control of property shall render the
aBsessment thereof invalid. The assessor shall list all real propert;y
sepa1's:lel;y by lot and block and real property which is not subdivided into
lots and blooks shall be otherwise care:full;y desoribed. giving the n1Dllber
of acres or fra.ttion thereof. The assessor ahall list all taxable per-
sonal pro pert 7 separate and apart from real propert7. All alllsesBmenta
..a.. by said asseSBor shall be equ81 8.lld untfoD and based upon the aet1lal
val.e of the pr~ert7 assessed.
Section 6. TAUAYERS ~UIREn TO LIST PERSONAL l'ROPER'rY. A.t the
time of listing and aseessing the properly wi thin the City of Seward, Alas-
ka, it shall be the luty of the a_eSBor to require eaeb person, to wbom
any p~rsonal property is to be aHacssed. to :furnish a statement verift..
b;y oath. giving a list of all his personal propert;y at a just and fair
value. The malltDg of blank forms for this str.tement b7 the asse8sor.
addressed to the taxpayers of the City of Seward.shall be suffioient notioe
and demand on suoh taxpayers of their dut7 to furnish said statement of
their personal property. If Guch person :fails. refuses or neglects to
meke BUoh !'erifted statement and return the same to the aSBessor \Vi thin
the time :fixel by the a88es3or. sueh person shall not thereafter be beard
b7 the Common Couneil nor the Board of Equalization in any appliaation
:for a revision of such assesements as shall have been ale 1\7 the assessor.
Seotion 7. ])ELlVERY OF ASSESSMY.NT BOOKS TO COUBClL. NOTICE:BI
ASa3SS0R. On or before the first day of A.ugust in each year. the aSS88sor
..t comple..... hie assess1DfInt :>ook8 e.nd mast make and subscribe thereto en
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affidavit that his assesr'ment 1a a full. trno and correot assessment of
all taxable property in tbt" City of Seward. to the bost of hie rnow1t'lGf"e
ana belief.nnd must dell'\er t1:e said assessment books to the Common
COlmo!1 together Wi th all booke. st.ntements. data. maps And oharts re-
lating tbereto.
At t11e ti 0 the Assessor delivors to the Common Conn-
oil the &saee,:ment books he shall notify, by postoard. each l'1nd every
pt'Operty holo.er. or hiG or their 8{;ente or r8l'resentat1 veG. the amount
o:f the &ssessed valUi:tio:n placed upon tis or thoir real aen personal
proporty. and '::hich postOf'N shall further state the de.tes. time and
place of the meeting of tl'.c Common Gou.:r,cil sit"liing as a Board of Equalization.
Seetion O. BOARD OF FQUALr~c'ION. The Common Couooil shall meet
u a Board of Equalization on t 10 .30C01'o. fLueselay of A.~Bt of eaoh yeu.
U1'l1.e8B the Common :)ouncl1 emll. by reoolut1on. :fix 8 later date, at the
hour of two o'clook p.m. and shnll continue in sess10n unt1l the hour et
four oto1.oak p.m. of s&1d d8\V '1nd shall oont11'1uo in soss10n daily until
the Saturdq next :folloWing, between th euours af two 0 t clock and :four
otoloek p.m. iTo1,j 08 tlat said Conmon Council will Tlll 8t to equalis. &8S"B-
1MIltB shall be given by pub1108ti.:>>n for p,t least thr~ 4a,s prior to said
BeGOn<l heeday in August, in A news:p~er printed and published 'in the
Oi ty of Se_rd.. or by the poat;. np' ::>:r notices in three publio 1'1.&08S with-
in sa14 City of Seward a,t least three days prior to thd me8tine of the
said Common Council as n Board of ~qU8l1sation. on said seoond TueSday
1n August. In ('laRa tho Boo:rd CBn not oomplete its v.'Ork on the Ip.st 4ay
named it rIay oontinue in seStliOll or adjourn from time to t'i me mrf;U 1. ts
work ie comp1.eted. provid1ng however. toot said Board mst adjourn not
1.ater tht11'1 tho Saturday following unless the time be extended by n reso-
lution by the Common Council.
Seotion 9. DUTY OF BOARD 0F 3C',UA!JlZATIOll. It sbnll bFl the duty
o:f sa1d COIlllOB Couno!1..sitttng f!B e. Board of Equaliu.tion. to go over the
as...ement roll 8S submitted by the p~Besaor and ~ke euoh ObangoB in the
aseessments. ra1stng or 1.owertng t1'>e aacessed velmtion on the various
p1'Operqr assessed. S88 to it that all property is e.r:sesse4 whiob is sub-
3eot to taxation Vii thin the City of S,O--," to. 1."
........~ xc uU.e all propeTt7 n<*
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subject to taxation E'O thnt the assesac,d valueD on I"ll property with1n
the corporate limits of the City of Seward, Alaska nh1ch is ~t1bjeot to
taxation, w111 be e{~ual and uni:fol"r:: rnd basel upon the aotus1 vt'.lue of
the rrope rty assessed.
Seotion 10. CI:AIrGJ:S:;' AJSE~Sl:; ;;1':': BY :'OAED 0:; rr,,1JA.1IZA,T':ON.
All persons objeetin&, to 1:Lo nSEcflsod valt:ution of r.ny :property, or to
the aSSBSSl'lont of 'UK, same. ahall re:luee suoh objeotion.or objeotions,
to writing p.J1d file the St!.T:1C vii th the Board on or before the hour of'
four 0 'olock p.m. of the :fifth f1o.y of the a1 ttj,ng of said Board, nd all
personE fni11Dg to fUo their writton objections v,ith snld 20A,rd as above___
provide4 ahall be deem to have aonEionted to such assessment, rind the ao-
t1~n of the Dosrd of EquaJ.1zation,~Ilc. ::::hr...l1 ttl f'oreV83.' b&rred from there-
after making suoh objeotion_
s.eotion 11.
The Common Counoil
in the City of Seward, 81 tt lug as 9. Board of Equal isation. shall bave
hl1 power, nnd It shall be the duty of the Board. to ro',se or lower
the &Ss.ssed valuatIon of such pl'opcrty. real 0::- l)Cr80nal. vl,lol;, may be
by them deemed unequ&~r unfairly assessed. The 1~o1pal Clerk shall
be 8SO'tf1c1o alerk of thf! Board of Equalization ODd shall uep a reoor4
of t'he proceedings of the Board "n1 note all ohanges nade in the valua-
tions. b7 the Board. Before 1".ny 100, ease sh"!ll have been Jffide in the
assessed valuation of rny property, porsonal or real. the owner thereof.
or h1f' :ilgant or represonts,tlvo, ah9l1 be Dotified in writing, by tho
Clerk of the Board. of suell oontemplated raise, nnd notice shall be
serve4 by the olerk, or town ne.rsb8.l.1, not lesa thari three days prior,
to 'the bte upon whioh the Board is to take aotion upon the matter. The
pe1'SOn. or perSOlls, LO notified shall be permitted to appear before tbe
Board vnd ahow oause. undor oath, "hy snoh assessed val138t1. on shall not
be inereaset.
aeoti01l. 12.
The Bcar4 fI8Y, atter
giving three days notioe either by publishing the same in a bny news-
paper in the City of Seward. or by written notioe personally serve4 upon
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the party interestet by the ~:,,;it.l~1 inor.as. or lower eny ....S8-
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assessment oontained in the assessment roll, ~nd make the assessment con-
form to the aotual '(slue of Stloh propert7.
Section 13. Any person
desiring 8 reduotion from the assessment of his property shall make.and
file with the Bo~rd of E~ua11zation, a written applioation therefore,
verified by oath, showing the fnote upon which it is olair.l8d suoh re-
duotion should be uade. lio reduction shall be mde, howe'(er, unless
such person, or his agent making the app11ce.t1on, attend "nd answer a.ll
questions pertinent to the inquiry made by the Board.
Section 14. RECOI:DS OF BOARD OF mUALIZATION. The Clerk of the
Board of Equali.sation must reoo:rd in hie minute book I'll ohenge. r-tnd orders
made by the Board of Equalization, and during its sitting, or within two
days thereafter, enter upon the assessment books all ohanges, oorreotions
and ad41t1ons to the assessments W1de by the Board 'nd sball n&ke aa affix
to the assossment roll, the following af!ida"i t:
"! , Clerk of thp. Board of Equali.sation of the
City of Seward, Alaska, being fi rst duly sworn on oe.th, Ba;J th8t I have
kept oorreot minutes of ell the aots, prooeedings, resolutions ~nd orders
of t'!1e Boe.rd of Equal1Sation of the City of Seward, A18ska. \Moh h88 just
adjourned, nnd haTe entered on the aseBsment books all ohanges, correotions
and additions to tbe aPQessme~+ made by the Board ~nd have made no changes,
correotions or additions to t~o said aasessment exoept those ordered by
said Board."
Section 15. cOUBCIL TO FIX BATE OF TAX LEVY. That at the first
meeting of the Common Counoil of the City of seward, Alaska, after the
manicipal olerk, ns exof~101o clerk of tho :Bosrd of Equalization, bas
cone.tea. the assessment roll, the cOll1llon Council shnl1, unless postpone4
,by it to a later date, fix the rate of the tax le..". :for tbnt year, desig-
nating the number of mills on the dollar of tho asses8ed valuation of the
property, %'eal and personal, whioh shall be levied as ta:z: for that year.
58ot1on 16. GEnERAL 'fAX SHALL BE LIEN. All gener8l ta:ns levied
by the Common Counoil shall be a lien upon the property assessed nnd suoh
lien shall be prior nnd paramount to ell other liens or enoumbranoes age.inst
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t1ae prop.rt~ a_..sed.
S_tiOD. 1'. :NOT ICE THAT TAXES DUE.. upon the 4a~ follow1ng the
:tizing of the rate of leT7. as hereinbefore provide4, the munioipal olerk
sbe11 publish a D.otioe in a ne1r8paper of general Oirculation. publish_
in the C1t1 of Seward. Alneka, a noUce speoi:t)'tng,
J'irst - Tbat taD. Will '- delinquent on the fifteenth 4&7 of Hov__
bel' nut thereaf't 81'. at f1 va 0' olook p.m. nnd unless pail pr10r tberet o.
ten par oentum Will be added to the amount thereof as penalt~.
Seoond - The tioe and plaoe nt whioh pa1lD8nt of ta:Jtes ma.y be made.
Seo't1on 18. DATE OF' 1)ELINQUENCY. That on the fifteenth clay of
NOTember of each year. a.t the ,hour of fi "e o' 010 ok p.m., all unpaid taDS
IIhall beOODle delinqueut and tbe wmioipal clerk met oollect thereo~, for
the ue of the o1t~, a tu per outum penalty for the non-pqment of the
taD. when due.
SeotlOZl 19. PEBS01UL LIABILITY FOR TAX ON PERSOlfAL PROPEmY. The
o..er of pel'BOnal property asseeed shall be personally liable for the
UlOUJIt ot tax assease4 88a1nst h1s personal Propel't7 imd Buch taz. tosether
With penalt7 and interest, rna;r be collected, after the same beoomes au,
m a personal aotie b%'Ought in the name of the 1D1lJ11oipal oorporatiOll
asa1nst 8U.oh owner in the courts of the Ten1tor,.
SHtton. 8). T.uES ON PEP.sONAL PROPfRTY E.l1FORcED BY DISTBA.DT. TlIat.
1J1 a441tlcm to the manner of oollection of the tax on personal prope:rt)>
as MnttOlle4 in the last e.eotton, the 11en of personal properi7 taxes ~
be 1I1fo1'Oed by distraint and sale of personal propert~ of the person assessed
Seotion 21. DELINQUENT TAX .ROLL OF PERSONAL PROFFiTt.On or before
the fifteenth _ of Deoember of eaoh 1ear, the municipal olerk must prepare
and publish a list of ascesaments against personal property Whioh must oon-
tain the names of tbe persons and n genel'fll desoription of the property
with the amGUZlt of tazes a.nd oost~ due, set opposite aaoh name and de.orip.
1;1_. TO said list nmst be appen4ed.Md with it publishe4, a noti.. that
uJ..ea tbe taxes delinquent, tosether with the penalty for suoh de11nq1umof.
are pa14. the property upon whioh suoh taxes are 8 lien will be ..1.....
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l.-noa. upon an4 di strained., upon warrant issued bi; the unm101pa1 clerk.
and wUl be so14 at publio &11oUem. ( Said noUoe sball desigute the time..
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snd plaoo of 8110h public aot10n find must take plaoe in, or in front ef,4,
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the 001U101l ell_bers snd not le88 than ten days from the date of the last ,'"
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pablloation of said notioe. )
Sectio. 22. PUBLIOATIOJ OF DELIBQ.tJEN! PERSONAL fAX BOLL ,~ lID NOTIOE.
8&14 list _at be publish... onoe a week for four consenUTs weeks in some
nenpepe.. in general cireulation, published in the CIty of Seward. When
..oh pablioation Is completed and before commenoing the sale. the municipal
olerk IlAl8t .eoure.BIld file in his office, a copy of sa14 published notioe
with the affidavit of publisher thereto attached. that 1t is a t1"l1e copy
fd the earne; that the publioati on was mde in !,!, newspaper. statiIlg the name j
ani pla.. of the pablioation; the dates upon whioh said not100 was pub-
li8bel tllezein end affilav1 t Shall be prUB fa.i~ eTidenGe of all faots
ture1n statod..
hotlon 23. WAmwtTS OF DISTRAIBT. Upon the filing of the affidavit
refernd to in the preoeling 8ection. t t shall be the duty of the man:1oi-
pel olork 1;0 188.0 wa:rrants for the distraint of the property a.esoribed. in
aoh del1Jlq1lat tax liBt; must direct it to tho town uarsball, command-
taB b.a to ~rth'lli'tb eel.e, lftT,V upon. dlstrain and sellon a day oer-
ta1n, the PJOperty 4..or1b.1 therein, to 8&tis1'7 the Hen of the taxes
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1...1... ap1_t Roh prope1"'t7-- T ,\,~t{ ,l -C' ' " < v
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Seotin U. SALE. All persoD81 prol)6rt;v sold at suoh s&1.e shall
be sold to the htgb'tst bld~er 'lot' cash wd the ll'JDJlidPBllty Day bew_
the pareuo.. at suoh sale. A~a1.eS shall be for oash.. eseept Where the
-.ioipal. corporat1n 1s the purohaser. suoh oashto be patl. to. and re-
..I)1to4 lor, by the town araball. If the property be sold for an amount
in exce.. of nll leli1\tluent taxes, penalties, interest and costs due on
;he property soU.. Buch e:nees shall bo returned. by the clerk of the olty
to the 0"'1' of the property. The purohaser of M7 property tIt such sale
8hall noet.,.. mil the town marsball a bill of sale deeoribing the prop-
el't7 8014. the amcnmt pai4. the aggregate amount o'f taD8, penaltie.,
1Jlte:reBt and oosts for whioh the property was sold; the years ~or whiob.
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tbe deltDquent tuetJ.~or Whioh tbe p1'Opert7 .S Bold. were le,.teAI thb
date of sal.. and such bill of sa1. shall t%'BJlsfeZ' the o\'lllership of said
property to the purOh....%'. RBAL PBOPFRr'Y
Section U. DBLIlIQUENT 'UX IiO'L]I. On or be1'or. the :tifteenth <bv
of Janua17 of eaob 18U. the man101pa1 clerk shall _ke tip a roll in du-
plicate of ell r.al propen7aeaeB8d and upon wbiob. tbe ta: bas not b..n
patl and is de11aquClt. Sltoh 1'011 shall. Bholf the:re111 the prope:ri7 asse.se4.
the amou:nt of taxe. due. peW.Ues and interen. Sepal'atel7 Btat84. on
each t1"l101; .......4. to Whom 8&011 t:raO't is a8Beasel; if ..._84 is 1tI.l-
kDewA. eo _.t84. And thereapon shall be endo~sea.. lUIder th. haDd of the
.lerk of the o1.t7, ena oorpo1'l!l'te 8eel. a oert;i:r1oate to the effect tbat
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..1d 1"011 is a hu. and correct J011 td the ael1Dquent t..... o:t the oit7
for the 7ear r apaoi41ng it) snd 8ho1fbag the late when said taDa be~ '-
de1iJlquent end the total a1l101Dlt of a.el1nq1lent ta:a:M. pcalt1.. and interest.
separate17 stata4.and the aggregate of the whole thereof. If the ta:n8
for more than one 1'e&1". or if speoial. 8i'SeB8ments for impro,.ements be a...
linquent. 8I10h taxes and assessments. separately sho_. ~ be 1nolta4e4 1D.
said roll. Said roll. so mad\:' uP. shall be knOWh as the a.el1nquent talE
roll tit the olty :tor the 14lM' for whic'll the same 18 _de up. The or1g1na1
ahall be filet nth the 1!IIm1otps1 clerk and remain ope to 1nIIpeot10ll ~
the publlo.
S_tion &6. BOTIOD ell' DELmo.lJE~ TAl: BOLL maL PBOPElift. .&.a 800n
aa oon"en1ent aftf'r the oompl.et10n of the del1Dquent l'OU. the rmm1e1p1.
olem 8811. uder the 4inotion of the CODDOZl C01ID.Oi1. ... to b.., ~
li.he<< tit. t hi offto1al :De1f818pe2' of the oorporsti_. or in a --.,ape2'
of genen.l 011'01:11at1en 1n the oit)". to be de81gnat... by tbo CommoI1 001l1l011.
nee eaoh w.ek for a per104 of four 8\1600.1,.. weeke. 02' if there be no
ROh n.-paper. oa_e to be poet... in th.... pabllo pI.... 1n the o1t7.
Gn. of 1Ih1ob shall 'be at the front 4001' of the pono:tfto.. :t02' 8. period o:t
th1rt)- Iq_. a Dot1...1DI4er the hlmd r4 tbe ales of the ott7.Bettlng
forth tM t the 4el1nquent tax roll of real poperty for the 7-2'. Dam1l'1g
it. ba8 been oompl.t.... and i8 ~ for publio 1n8peOti01l at the off1oe of
the munioipal olerk and on a c.%'tun day not 1888 tban tb1rt7 4a78, after
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the oomp1et1_ of the publication, or posting, as the case my be. of
BUch notice. th..., said roll shall be preaented to the District Court of
the Third Dlv1B1on. Territo!?! of Alaska, for judgment and order of sale.
Section 2'1. PAYM'NT or 'rUES TO "1 ' or ORDEt OF SALE. During
the t1me"of publication of' notice bereinabove proVided for, I1nd up to
the t1ree of tbe order of sale by the District co'Url, any person may appear
and _ke payment on any piece or tract set forth therein, together with
the penalties, and interest. and tne municipal clerk shall lI8ke proper
nc)'Uoe of r:ucb payment upon both ~iihe original and duplioate delinquent
ta:E 1'011.
8eot1011 28. PRESEN'l' ATI ON OF' DELIBQU1 ,lIT TAX ROLL TO COURT. On 111 e
date spec!:ti'" in 8aid notioe, or as Boon thereafter as e. hearing can be
_a. before tbe Court, tbe clerk.or otber offioer of the c1t:v.sball present
the 4eU.Dq1tent tax roll so completed as a:toresai4, together vl1th p:roo:t
of pa.blioatiol1 of nOlit.. of a:rpltoatton of order of sale, to tbe C012rt
of th18 4iv18ton for order of aale of all the real prope:"'V therein 11ste4
on wbich taDS bTe not been paid and !clr6 delinquent. Upon the 1st',uance
of 8&1d order of eele a certifie4 copy thereof shall be attached to the
dupl10ate delinquent tax rollnnd such roll filed with the clerk of the
court and become a po.rt of re60rds thereof. open to the inspection of
the publiC.
Seot1ol1 29. DELINQUENT fAX ROLL CORRFCTE'D "LID SALE OlIDFRF.D. The
muh10tpal clerk shall immediately after the order of sale, correot the
Or1g1Dal delinquent t&% roll to correspond in all respeots with the de-
linquent tax roll a8 )l8.88e4 upon and allowec1. by the court, inserting there-
in tbe oosts allowed b7 the court. and thereafter at a till!l8 fixed by,
and u:a4er the d1rectioa of, the COl1lnon COlDlc11. sball sell tbe pro,pct7
"..n be4 111 t he order of' sale.
Secti_ 30. SALE. HOW MADE. That such sale shall be at publio
autlOJl .... b7 the olerk of the oit7,after notice given b7 b1a b7 pub-
11..t1.on in the of:tio1al newspaper of the corporf".tion or in n newspaper
of geneJ'al oirculation in the 01. t;v, to be designated 'b7 the Common COlmoU.
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Such notioe to be pllbllahed and aaid sale conduot'" in aooordaDo. with
Section Sev_t7-nlue of Chapter N1net7-se'V.n Sesslon La_ of .uaslra.1926.
SeoUon 31.. BEDEMP'rIOB CERTIFICATE OF SALE. ASSIG.ll4EliT OF CER-
TIFICATE. POSSESSIOB. Real property sold at euoh uale shall be sold
to the highest bidler. su.bjeot to redenwt10n Vii thin the period of two
18&1'8 from the data of sale And the manloipa1l1iy m-.v beoo. the purcha.er
at Slloh sale. All sale. shall be for oash ~-oept wbere the munioipal oor-
poration 'is tbe purobaser. such oash to be rstd to.and reoeipted for by
the clerk of the 01 ty. If the property be sold for an amount in a:oesa of
all delinquent taxee. penalties. interest nnd oosts dne on tbe property
sold. suoh exoess shall be returne4 by the olerk of the oi ty to the >)Vlr.er
of the property. less any amount of l1e1"80118.l poll and license tax then due
from him to the oorporation. The purchaser of any traot at such sale.other
than tbe manioipality. sball reoei'Ve f:i:om the 01 ark of the oity a certifi-
oate of sale. whioh oert1.:fioate shall be executed by tbe olerk ~ tbe d. V.
under the seal of the oorporation. PM desoribe the property acld, tbe
8mOlDlt pa14. the aggregate amount of taxes. penelties. tnte:rest and oosts
for wbiob the property was 8014, the yea1'8 for Which the delinquent t&z
for whioh the p:roperty _s 8014 were l..ied. the date of the order of sale
and the ooart issuing tbe a8me, the date of sale Am. de;;v said sale... mal..
subject to JlItdemption Wi thin two years, by the owner. Bach oertificate
of Bal.e Shall De&% iJ:ltereet at the rate of fifteen per oentum per ammm,
fro. too 4ate of Bale. upon the total amount of taDs. peualtles. interest
and oosts.du~:e date of sale, am tho samo shall be assignable ~xld 1n no
instanoe sball more than one traot. 88}larately assessed. be included in
one oertlfiC'ate. Eaob oertifioate of sale issued by the ole:-k shall be
numbered and a reoord thereof' kept by the manic1pal corporation. Shou1.4
tbe ma.n1oS.pal oorporation beoome too purohaser. as hereiJ:loefore provided.
delinquent
a not 10e thereof slall be 1I84e by the olerk on tbe Or1g:lnalJtsz roll in
and.
l1eu of a oertlf1oate of puroba8!lat fitr3 time after thirty da18 thoreafter.
the olerk of tho 01t7 shall 18sue a oertifioate of' purchase to any permn
p&.T1Dg to the 1IlIDl101pal oorporation the amount of taxes. penaltie.. interest
f'nd costs due at the ~te of sale. tog..1;b.cr ;;.'ith interest on suoh aDlOUllt
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from the date of sole at tb3 I'8te of fifteen per centum per ann..
unlees the CODlaOn C ounoi 1. 'b7 resolution dtl.1y adopted. bas deoicled to
retain moh traot. or traots. That from the date of sale and ieeuanoe
of oertiftoate o:t purchase and until redeemed. the holder of BUoh 061"-
t1floate sball be anti Ued to the poeaession of the trao1; sold. together
with 'the rents. i}sues and profits thereof; end an7 person who. after
ten daya natue !Ind dem&l'lt of posaeseion thereof by the holder of suoh
oertlflt'18te of purchase. withholds possession of Buoh traot shall be
I.__d guU ty of unlaw.tu1 detainer.
Seotion 32. IllETHOD OF RED.E1lP2ION. The ownor, or I"J.lY person
bartD@' any interest. whether legal o~qui:table. in any traot 8)ld in moh
8&1.e. may redeem the same from suoh purchaser or the holder of oert1f-
teate of -.1e by paying the amount of the taxes. penalties. interost and
oosta due at the d~te of snle. togetber with intel'8st thereon at the rate
of fifteen per CHlDt per atm.1:UIl fzo:::1 woh date, 11m (111 aeera.e4 ta:a:.. there-
after paid 'by suoh purohaser. togethe r wi th any excess 8WD pai4 by the
..id p121'ohaser to the olerk of the oi ty at the time of pUl'Chase, such
pe.JIlent to be made to the purchaser.or to the oleft of the city and when
80 lDiLde the traot shall be oons1dered %'e4""'. PlOvi"ed. that if 1"ny pq_
..t be mde to too purChaser, the certificate of EBle shall be by h1m
_1'I'&d8ftl. to the :teI.empt1GJ1er Who shall present the same to the olerk of
the otty and cause the feot of redemption to be note4 on the delinquent taz
roll and record of o.ert1ficate of sale. If pa:nnent be mde to the clerk
of the city, the clerk will tswe to the redtmlpt10ner a oertificate of 1'8-
a.emption. '.:.hich oertificate srall be pr1MH facie evidence of redempt1on.of"._
and the sum so paid on redemption shall by the olerk be 1mmediately paid 1.0
the holder of the certificate of sale and the oertifieate surr8l1181'8d for
O8Jloellation. A reoo1'4 of' the wdemptio:us Bhall be keptb7the olerk of the
oity for pablio inspection.
Section 33. DEED A.F'rER PERIOD OF REDltJ,JPTIOH. After the expirat10n
of two78a1'8 from the date of 88J.e, the holder of a oertifioate of sale shall
b. _titled to a I..d to the tract. described therein and sold on suoh sale
and DOt ~...a.. Such deed shall be 1S6U'" by the olerk of the oity upon
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presentation of the oertificate of sale, on delll8lld. by the holder
and owner of the oertifioate. Such deed shal1 oonvey the traot, or
tracts, therein descn bed to the gran tee the rein named, free and olear
from any encumbranoes or liens on such property prior or subsequent to
the sale thereof by t he delinquent 01l18r or MY perSall in p11. '0'1 ty w'\tb
h1m Bna 8hall operate to oonvey the IGpl and oquitable t1 tle thereto
to the grantee therein named. IIo deed shall be issued by the olerk if
there be eny 'taz due on sn1d property le"f1ed subsequent to the sale, lm-
tll the same is pe.1d. A.D:3 traots purohased or assigned to the man101pal
corporation 8,t thfl eale hereinbefore mentioned and not redeemed, for
Whiob oert1f1oate of purohase may not ha"f8 been issued after 8\1ob sale,
sball after tbe ezpirat10n of two years from &I1ob sale, bo deemed the
property of the muniolpal corpornt1on. 9nd a deed the1'8for Il8Y be issued
by the J'llfqor, or clerk thereof, to 8110h corporation, \'11 icb deea eMIl be
of the same force and effect ae the deed to () oEl1."t1fl.cate bolder.
Seotton 34. REAL PROrFm'Y Al'ID PERSONAL P:ROPrnTY DEFnnm. The
t8J'1Zl real property and lend When tl8ed in thlf' aot shP11 'be beld to include
not only tbe land ItElelf wnether laid out in lots or otherv:1se, but ~lED
a11 buildings, struotures, improvements, fixtures of whatsoner ldD4 tbere-
on, and nll possessory rights ~n(l pr1vUeges belonging to' or in anywise
appertn in1:ng tbereto, and the word traot herein shell inolude 811 landS,
pieces,or ~rcels of ll'nd whioh my bE' separately assessed, together with
the fixtures end improvements tbereon.
'rbe term personal property or personalty shall be oonsidered to in-
clude all housebold goods, effects, fu:rnlture. cbattels, goods, 1IU'eB,
mercbandise, gold dust, money on deposit e1ther w1tb1n or without tbe oor-
poration, boats or "fesE:els o1llDed or regtiatered in the corporation, capital.
inTe.ted therein, all debts aa.e or to beoome due from so1vent debtors..
lfbether on account, contract, note, mortf.l:sge, or otberWise, all public
stoOD, or stocks or sh~:res in inoorporated oompanies, end all property of
nery nature r>nd kind not included in tbe term rea]. propert'7.
Section 35. REPEALS. All ordinance. and provisions tbereof in
confliot berev:ith flnd p~rtieul"1rly Ordinanoes 111mber F'ourteen(14), Twenty..
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seven( 2'f) and FOTty-nine( 49) are he reby :repealed. l'rovi de4, however.
that the repeal of said Ordinanoes number Fota-teen(14). 'I'wenty-seven(2'1)
and Forty-nine ( 49) shl'1ll in no way bar prooeed1ngE' bad, or to be had, in
aooor<'!lD1ce therewith. to_rd the collection of the taxes heretofore
assesse4 thereunder.
Seotion 36. 7h16 ordinance
sb8J.l take effeot and be in foroe from and after the late of passage.' I,
PaB8ed this day of A.n.19~'1.
-- - Muni.cipal Clerk
ApproTed this
day of
A.D.192'1
Mayor
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