HomeMy WebLinkAboutOrd1913-014
r
ORDINANCE NO. H.
"-
"
An ordinance relating to the 8,"'i'leS~ment, levy
and coIlect!ooo! genernlm.xes fur sch()()} and
, mllni(~tpal purpOije8 in the '1'own of Seward,
, Alaslp, awl for- ot.her Vllrp6!S~H.
Be it Clrduined &3' the ()ommonl Uoutwil or the
'l'own of seward: I
SectifJn,1.- All property, both r,ca.land per. f
sUIlal. wHb~fI the '['own of. Scwaro.. Dot f::xemrJt:
from tll,X.!1,lOn unuei' t1e ~aw)o; of Ulf:Umted I
Slat,8::' or tile Terrhor.r of t\!ltslw" is ,'mbJect to I
taxation :01' "icbtJol ilIlti IllUnicipr}l Pllrr)(.~e$.
. Seu.~. -.\ If'cner,lJ titX, for ~chool a.rid mun)'
'dllal PUt.I~'dS(jS, UlJon l'e.Ll <11l<l pel-'sGnal p1',\~rI.Y.
wahin the 'l\jv.'jJ ot ScV':ard, shail be u8~e"lstjd,
levied and collected <LS ill Ghh ordinance III""
,"'i<le(t. "l'he ;\urd "re.Ll prOperlY" or '.J";,,,J.
oestll,tC:' ~l"", USt><! in this ordina.nce, shall.'(\P.'"r)
("1)lh~t'Ui<'j us tv incllld<3 t.he l-'o~~essoJ.'.v l'H~'Llt:-.
WhiCh any Vl'r";lJn 01' pen;Dll:-" eumpa,i.\~.u}' 0~,r.
POra~ior~ lta~, )T claims, l)y virtu.' .i. their t)(::- .
cupatilJr. or VU',;:"';SSH'W tJf anr UrH".tt,enLed landb ,
with~n the fl'own Df Sew'ird'. lVrd. 8na.11 1)e Held ;
to im'luul.' uoi only the land it->:ielt, whetni;;;l',laht ~i
, ()ut ir. If!tb Ill' vtl1crwbe, but u:';;;u- <1.11 1.uilli111~':;,
strllctur.e1" imllrO\'f:'.m,~nb, tiXtUff3S uf wl1atso- I
~ver kinl;1 thel'(O{)n, and :~ll 1Jussessol'yd~'ht..;
anrt pdv;lPge~ behlj)lI.:.::'ilg Lu 01' l~) u,nnqse --1'V-
pt~rtainiH).:' f.l~('rn,o, ar\<1 the wurd . tract." ne"',;~n
shall ifi"dde aU 1~1,IJ,--tS. D\fJUCS or I.mrccl;,; of ~cHl\l
v;-llicl1 amy t;,~ ;,;'p,1ra~elj' "ssessf':I. ":,,,~t:ther
wiLh t1::.t: ,-,ixtl"l"'.iilwl iUlllroY>::infJl~l,r; t-hl'l'lJOn,
~t'c.:; ~~1.'n.r wh,~rf ~itr..;a:,tU .....l~hm the
'I'ow!J I)t >(';;du'd, induding tht :->";' ::t:-ltl'ucture,
sllpro:.....h t,nerel-'o. anll llllf", dr1 ven iuto tIle;
griJ'tlld Ul~ thr vui'fJ(lC)l,l L't sn~Jp,)rting 8alllC, :
IUlht Lie l~~.;e~...,..."ll a:; It "IT<,'e '.1.:",,1 a.... r~al estate, '
;::.:..ll't Shl'Lll [,t: {lecnWd teal e.~~.1r,e for the I)ur1>O~C
of laxdLion.
:--<ec. '1..'-\Va.~er ',na.ms \-dthiu the Town uf
S~warJ., to'-.;,-'.-lwi: \, lLl all il1lvroJvemen\,s ,Lt.
tuch~d tl1~r.;:l.l, It11~..,r uc Wsten and assl.;s~ed (;l.S ,
re:~i eSLl1te, I
~e(1. 5. '.rhl~' 1'1'; WI', Cink shltl L untler t.he di. I
.reeL toO :,[ thf' (ll)mmon Cuuncil, provide the
DeCeSSu,n' aE',S(':--:SUl'jl~t books, reeeipLH, hlaI;lk.-;.
etc.. ',l,::HI.cl.~jIP~l' ~lw samp to the uuly allPoJntcd
Assess..... of t.he TO\YIl of Seward, nUL lb.ter than
t1\e t1r~;j; rlar of Augus!. in eu,ch year.
'See 6,-,J.l'he ,Assei'>'olor appointetl by the Com-
J;l1~:1l00!lnuil UlU:-It. lletween the tlr,-.;t dar of Au-
<gust aL:~l ~he ftr!St Uar or Sevtember of each
Jiear. prcpl~rlY list on the as!'!e~Jo\ment books fur-
nishea hun by t.he 'I'own Gierk, all real and per-
sonal propert;y within the rrown of Sewaru,
,6ubject to taxation, <loud assess such pI'overty in
the uame of the person 1;., whom it was ownerl
at 12 o'clook Merldian on the first tlay of Au-
,gust in t.he ;....ear i,IJ which the aHseHsment is
ma,de. If the owner thereof cannot be <fscer-
tained. trlcn tbe proverty shall be assessed to
the person claimiui tne same, or in wh01:ie
---possession or control it waS' at 12 o'dock
1<Ierid.ian on the firs~ day of Aug'ust. It the
..Assessor discoverg property fut. which he can
find uo owne!. or claimu.nt. or which i~ not in
the vosseJ:ision or control of any nerson, then he
snaIl as~e::';9 ::;uch property to ~:unkllown
()wner," Providert., that no mistake in the
na.m~ of the qwner. claimant. :pf',:'~on iu posses.
sion er in ~(1n"I'ol of propert.y shal1l"euder t:tw
.&S.sessment thf!l'~of invalid. r!'he AS:-Ie'Sl:ior shall
Hat. all r'jlH property separately. br lot and
bloCR, (tne n~u.l property which is not sub-
divided int<... iot~ :lofl blocks shall be otherwise
ceretnUy desorlbed, giving the number of acres'
4Jr frslc.tion.. thereof, rllb-e ASiiessor shall list
all ta.:x:&i.lle verlSonal vroperty separate and
,apart tram I'ea.l property,' and he shall assess
the pro{lP,rty so list.ed a,titsiust and fa-ir value,
~ec. 1.- At the time of list.ing and assessing
the l)rovert).. within the Town of Seward, it
.shall be the duty of the Assessor to reqUire the
person to 'wnom allY perJ,onal property is to be
atiS,easi'ld to turniiib a statement, verified by his
oath, giving u. list of all his personal property
3~ J\ just .u.d fair value. If such person fail~,
xefu!!es or neglects to make such verified S:ltate-
moot upon -1ttllDanu of the A.sse.,;sor, such per~ ~
son shall not Lnerea-fter be heard by the Com. !
.IOQO QouDcil in auy RP,Plication for a rev.ision I'
(J18Uch a~:~essment as l:olhaU have been made by
t.be AKsessor.
Sec. $,'-On or before tne first day of Septem-
bei'meach yea.l' the Absessor must complete
hit:! o.SSCliHment book:s. a.nd mHltt take and sub-
'Scrib&-therew an atfitiavit that his assessment
Is a.tull. trlAe and l'.orract assessment of aU tax-
ableyrovert.y tn the Town ot Seward, to the
beSt uf Dis knowledge and belief. a.nd must de-
liver saJd a~ment book~ to the Common I
Connetl. to.tetber with aJI books, ISt&t.emeut.8, i
~~ ~~l~.~~~.:~~~:.t~l~?:I~~~~1ftth;:t?t.J:i~e.j
€vuAtiil the at/.rl'essment books he :Wall oott--
by VOl;t card each and every property hoMer, 01'
his or tbe.it agents orrepresentativ~,tbe
&xntmnt o! bssossed valuation placed UpOD his
or their r-es.l aUQ personal property, and wbi~h
vast card shall farther state the dat.es, time
4Ud place vf t.l1e mtet.ing of the Common Coun-
eil !"tit.ting as a-J,loard of Equaliza.tioL..
Sec. 9. -'l'he' Common Council shall meet as a
Bou.rd of E<luaUzatioll on th.e second Tuesday 1
,()tSePtemb~r of each year at the hour of 2
.o'cloek p. m.. d.ud ~hall continue i8 session
\J11tU t,he hour or 4 o'o!~. ID. of s"id day. and
sball continue in sessian until the Saturday
'next foHowiol{,bctwcen t.he hours ot 2 o'clol:l{
and" o'clock:p, ID. ,--.f ~a.ch day; notiQe that said
Comtn~D (]oQne,;-U wUl mtet to oqualize assess-
JIlentls shall be gi\'en by pllblica.tioD lor at least,
'th,ree days IHior tOo s,},id second Tue$da.y of Sep-
tember in a, new~p:1pervriDt.ed and published in
Wle 7'own of Sewl\.rrt, or by the pot;tin,g of
JlQtit~Ji in three public plaOOl! withiJ:\ said Town
ot. $[$:.Wa.rd at least three daYJ;> prior to the meet-
~'oI &he SlIid sooond 'l'ue.sday in September.
. See. UJ.-'l:'D'2 Common Council of the 'l'own of
Sew.a:rd. silltirul' as a Boa.rd or Equaliza.tiop,
,S,,!l~,'h, 'Ive, f,U'11 power, and tt shall be the, duty I
.91 tbe botmj to raise or lower the ll.~scssed
valuation of such property. real or personal,
~icn mar be by them deemed unequally 01'
UQcfairlY asscsseu, ~'he Town Clerk .,hall be I
e*.omcio derk of the Board or I!Jqualiza.tion,
UiJd shall ~eep u. record of the f1Toceediugs of I
and note all changfls m&le in the I
aluu-tiou bY the board. Before any
ali llave bliUID made in the assesi:ted
, nation ot WlY pI'Q~rt.y. personal or real, the
~wn.eJftl1ereof, or his agept or repl'esen~ive.
snall be notltled' hI wx:iting'bY the ot.el'k ot.1;.be
J>0iU'd 0, r, '.,Cb. qO,lltemv~ l'aise., wh1eh notfoe
!u II ,be lie, ""llil by the,' -cle,rk or Town Marsh..l.
.1>0""011 o,1l"l'oOOS so '''otilled Shull be ""...
toed to 'loJrlieur \wID"" the bo_ lIDd show
~'i.t$e, u~det Oath",,-W'hY sucb'assessedvit<luatiQi1
_"!dtlOt be lo~~~,
~
/du, tPd It l-- - Y f off
Sec, ll,-The board may, after giving tqree j
da~ls notice, either by PUblishing the ~ame lOaf
daily newspaper, published in the Town of
Se"f'tLrQ. or by a written notice personally I
served upon the plut,ies i,'nteres'ted. by the '1'owp.
Ma.r~hal, ine.rease or lower any assessI11ent cqn.
tained in the assessment roll. so a.~ to equahze.
the :1ssessmeot of property con tamed m the
said roll, and ma~ the assess~ent conform to )
the true value Of such proper~j: III money, .
Sec, 12,-Any person deSInng' a reductlOn
u,p,on the assessment of his prol?ertr shall ~laoke I
and tlle with the Board of E<;uahza.tlOn ~ wntten
applil.:atton therefor, yenlied br hIS oaloh,
Showing the facts upon which it is cla.imed such
redu(~tion shuuld be ffia,(le. . ,
Sel', Uk-Before the Board of ElJ.ua,hzu.t~on
grants the u.pplic:l.tion, or makes any re~uctlOn !
so applied for, the person or agent rnakmg ~he !
appii0tttion may be examined on oath touuhulg' 1
the valuE; of the Ul'operty of such person. No I
reduction shu.l1 be made unless.su<:h person, or
his Jig-ent, makinlI the a,ppl.icatlOn, att,e:nds ~ntl !
answers allquestion.s pel.tment to .the ~llltUIry. i
And for the purpo!;e of the ex~rrl1':latlOn, the 1
members of the Board of EqUat'.l,.~tlOn are em. ,
powered u.nd authorized to admlDlstey oa~hs, I
Sec. l4,-Any person or pel.sons dlssatisfie~ '
with the final decision of the Bv8:rd of Equal1- I
zl1tion on application for reduct-lOn of assess. I
ment upon pl'operty a.sses~e!l withm the.toVt~n" I
may appeal from said deelSlOn to the ~lS,t~Ict II
Court for the Territory of Ala.sk~. DIVIsIOn,
No. a, within 30 days from the tlme of thc I
rendition of such decision. S~id appeal s~a!l
be taken by serving upon the Mayor or Mun~Cl.l
pal Attorney, a notice of appeal, t~gether WIth!
a ~OlJY of a verified statement showHl~ the fact.s ;
upon which it is claimed such reductlOn should
be made. The original verified sta~ment show-
ing the tacts upon whioh it is claImed ~he re-
duction should be made shall be filed WItll the
said District Uourt, ,
Sec. 15,-Durinl{ tll,' session of the board It
n.iay direct t,he Assessor to assess any taxable
prollerty that ha.s escaped assessment or add
to the amount, I).um.ber or quantity of Pt9perty,
when a talse or incom plete list has been reD-
dered. and to make and enter new a.sseS8m~nts
(at the same time cancelling previous entries),
when assessment made by him is deemod by
the board so incomplete a8 to render doubtful
the co~lection of tbe tax, Pro~ided. that thr<<?e
du.Yl-i' noti~, either by publishwi' the same lD
a daily , ne~8 )aper published in the Town ot
Sew"rd, for (;m~ day, (;l' h~- a written orJt,}Q., per-
SL'Iiai!.\' t!e!'\'ed upon the pa,rtie" jn~,~reEitt:;d, hj'
Lhf' 'i'own 1;JlIr~lil1l. shull l,e Jl'iW~,ll t;; "l1,id in.
wresl,tjdparLil,',o( of the clay ;:;-iU !lon;' nx~tl, 'rhcn
tlw matter will he illve.-;ti,::;<l,t,ed,
'Sec. 16."'-The,{l.\f~rk ot' rh('BOl\,l'l.l of }<~'i'" j..,:.
~,un lnu::;t rp.('orrl ill bi,;~dItntB bl)ok al.i "'h:\,,.'~':-'.
l-'l'lT~.(;t;ODS a~ld or,;,i}r., l1liLUe by tht~ ~)'l,1 H,nti
d'Jril':': its ,f:<;,.,ion, or ,I,; soon as Vfl.,.~:'L:~ aHA)'
its alljournm(,nt. m..:~t ent.er upon ,. .~ u,,,se1';~- :
ment :)I)ok ul, cll,ihb:\~,"" alld erirr.cc,"-.!l" made by
L,hf' hoprd ,Lnd OIl ~~,p. ~:i'st Mon:~i~: - dler t-b. .'i<:.'l;-
'Hill '; lle$;UJ,.\ in ":~et>jt'lllbtr ~r.l,.,~-{:oD1pld(' the
('lit'1"'L~liOuS in t)1t~ asst",:';rL't~n" bOOR, lUlll mUiii
~l1'J:-,x ~ilereto. :mb."cl'ibt,O iJ:: ;jLOJ. au al~ld.(.I.vit, as
1o.J;o',\'s'
"1. ---- ---, ~tG o"~-ear that, a.s clerk of I
tilt;: ('ommoil L'nUIII~jl d the 'l'own of Sp\-\,,\'d, I
h:.iyc .b.P,pt eor '~_'11 m':~utes of all the <Ll'b Ilf
t.llf' 1 :omwrm C,Y;;,~~il. while sitting:"8 a HUh:,d
oi .!':Il:~aliz:t~:'lf' tOi,H'hjn~ <LlteratiQns in the
118:ie,....'-,w'mt i i'\Jk. r:l'hat a.ll llltf'l'atiol'l"l H,g'rn:fi
cQ '" 01'1.1"'1":' LlJ b~, mlu]f', have 1)cel1 made <1Il;l
enl-pn~j~'" Lilt' hook. ar..d tha.t no chan~'e or
.l~1.(ln.I.',lflJ..oJ tla"e been made then;,in, e''<:'~t'Vt.
tho:,-, f' J.thol'iz0d. "
"'k ' 17,-'-The Commnn Oouncil must meet on
t:.),. f'\'cning' ()~ the third TueSday in the !lwnth
',' S('pLt~rn!J"l' ea.dl yeLl', a,nli fix tl1e r<:..te of ta,s
10\-Y Iu!' that yea.r, desi~natin~ the l,umber of
mil}:., un ea.ch dollar uf taxa.ble p!'upert:i, real
u.nd l'MSOllu,L within the corporate limits of tht,;
'l'own I)f Seward '-l.vaihLble for mllDi0jp:~1 U:X'3:-;
as ("lualbmll by the BO<1l'd. ot Equalization .iUi'jt
ad:inu:-ned.,
Sec. ]!5.-Evorr tax assessed and l(Ovit~tl ill ;1,C-
cOrdaDC(, with thl: plvvision<; of t.his nrdin,mce
shall be a'prefern~d lien upon the pruper\.\- ,",0
t,.xed, whwh Hen shull be foreclused and Lhe
lJrOllt~rt.r so]u, as IH'vvided hy Sf'ct,ion :1 of
Chapter 69. of the Session L:l.\'f':; 01 lohe Territor)'
uf AjH~ka fur l!:H3,
See W,-I<Jv~ry tax due upon real prDpert.\~, or
POSSU,,;S01'y rig'hts therein. is a. lien a.gainst the:
prljp~!'ty a.ssf~,,;sed; and f'\'cry tax due upon im.
IH'OV12tnent:.; u})on real f'1Stat.e assessed to other"!
than the 0 wners vf t!1e rp.al e~tate is a lien upon
Lhe lawl ami inwrovelllfmts. whieh several
lien& attach immediately upon fixing the ta,x
rate in each year, which said liens shall be
foreclo~ed in the manner prov'lded herein.
Sec. 20,-Upon the day after fixing the rate of
leve...- a~ hereinbefore provided, the '.rown Clerk
shall publish a. notice spt:eifying;
E~ir~t That taXe!oi will he delinquent on the
fourth Friday of October next thereafter. at, 5
o'cloek p, m., a.nd that unl~8S paid prior thereto,
5 per eent will be added to the amount thereof.
Sccund-The time and place at which pay-
ment of taxes way be made. i
The notice must be published for ODe week in
a newspaper printed and published in the Town
of :Seward,
Sec. 21. -That on the fourth }f~riday in October
of each year, at the hour of 6 o'clock p, m., all
unpaid taxes sh~l become delinquent. and the
Town Clerk must collect thereon. for the UlSe of
the town, an u.uditlonal 5 per cent. i
Se(:.22.-0n or berore the second 'FrIdaY in
November of each and every year, the 'llcrwn ;
Clerk must pllhlish the delinquent list of al'is.~ss- '
ment.'> H,gain:.;t per'iOna.l vropert:r. Wilil.\h mu:-;t ~
contain tbe nu.mes ot the per::;on~ aTld a descl'ip- ,
tion or tbe pr;..tpertydelinquent. and the amount.
lot taxeH tt.tld cost~ due set opposite each name
i and description, 'ro said list must he <1IJPc:Dued
I and ',vith it puhlished a. notice that unless the :,
ta.lces delinquent, together with the penalty for
~Wi~~e;~~~u~~~~s ar~t~idiie~~e Jifflte:t:or~~ !
public auction, destgoa.ting in said notice the 1
time and }1i;;we 01 such sale, which must tl-l.ke
~la.ce in or in front of the Council ohambers.
and not 19s!).tban ten days from the da~ of h~st
publication, :
Sec. 23.-Said list must be published once a.
week tor four eonsecut-ive weeks, in soine news-
paper publis1led in the Town of' Sewurd. anil
',,'he n such pUblica tion is completed, a,", d before I
oommencing the sale. the Town Clerk mu~t pre-
I, pare 'tnd file in his ottloo a copy of the pu blished
t notioo, with hi~ Btfidavlt tnereto attached. that
, it is a. true copy' of the same, that the publica.
tiPD w3:sU1&de illtl.newspt\per,1'ltatiI1Jlthename I
arid place of p1}blioatioD. and t):le da~ upon
,~hlc.h Said, JWtiQe WlttR published therein; suoh .
a1Jldavit..nu .DQ prima facie- evidenoe of aU
'tact;s therem sta'ted~' ,
See. 24,-U'DOn the fi}fnllot tlie a~v1t re-
ferred to in the preceding -section. It shall be
. the duty of the Town fJIerk to issue warrants
tor the distraint of tne.,property descrJ:bed 1n
sUl~h delinquent ~S-=' 1, ,.: dil"eO',tedto,t.he Town,
I MarBhal, C::Qmman~'" ,to sell, on -& da.y 001'--
t,ain, tn.r .pn'JJ,\n't...1! >. , . ~lt-_~ln to 8a:;4;;t} ;
the lien of tbe' tax levie~Uljpillst such property.
see, 2,.l),-on the dai Il:.ad for the sale. or on
some subsequent day to whioh he n,my ha.ve
postponed it. of which he must give DoUce, the
Town Marshal, between the bours at 10 o'cloc~
a. m. and 4 o'clock p. m., must COD;lmenctJ the
sale of the propertr advertised.
Sec. 2ft-He may postpone the day of sale
from day to day. but the sale must be com-
pleted. within two weeks from the day first
fixed.
Sec. 27,-The owner or person in possession'
of an.y persona.l property offered for sale for
taxes due thereon, may designate in writing to
the Town Marshal, prior to the sale, what por-I
tion of the property he wishes sold. if less than
the whole, but.. if the owner or possessor does
not, then the Town Marshal may designate it,
and the person who will take the smallest
parcel or the least valuable articles of such
property, or, in case an undivided interest is
assessed. then. the smallest portion of such in~
terest, and pay the taxes and costs due. incluq-
ing 50 cents to the Town Marshal for the duph-
:.ate certificate of sale, is the purchaser,
Sec. 28.-After receivill)! the amount of the
taxes and costs, the 'I'own Marshal must make
out, in duplicate, a cert.1ficate dated on the da.y
ot sale, stating (when known) the name of the
person assessed, a description of the property
~old, the amount paid therefor, that it was sold
for taxes, givin~ the amount and year of the
assessment, and speoifying the time when the
purchaser will be entit~ed to a bIll of sale there-
for,
Sec. 2tJ.-The c.ertificate mUJ:it be signed by the
Town Marshal, and one copy deli vered to tbe
purchaser and the other filed in the office of the
United States Commissioner and ex-officio Re-
corder for Kena.i Precint. Third Divisioo.
Sec, 3u. -On filing the certitlcate with the
Recorder the lien of the town vests in the pur.
chaser, and is divested onlY by the payment to
him, or to the rrown ClerK for his use, of the
p'.lrchase money and 50 per cent thereon, i
See, 31.-A redemPtion of the property sold:
may be made by the owner. or an;\, party in in- :
terest, within 12 months from t,he date of pur- !
case, I
See, 32. ,-If the property is not redeemed
within the time :J.l1owed by the law for its re.1
d.emption, the '1'own ()lerk must make to the
purchasei" or assignee, a bill of sme of the
prov~rtJ', reciting in the b~ll of. sale sub. I
stuntiall.'o' the matters cOl:.tamed m the cer- I
titieate, u.nd that no person has redeemed the 'I
l'r',JlJerty during the time allowed for .its re-
'-(-'" '1tion. 'rhe Town Clerk shall be entItled to
'; 'v ,{ ve from the purch,aser $3 for making such
,il of sl-J,le.
Sec, 33, -On or before the fourth Friday In
'ljovembcr of each year the Town Assessor
shall make up a roll in duplicate of all real
property assessed. and on which the tax has not
been paill and is delinquent, Such roll shall
;>;how therein the property a~sessed, the amount
of t.he tax due, penalty and inter~t, separately
J:itated, on each tract assessed, to whom each
teact is asses~ed; if u.ssessed as unknown, so
stating. And thereon shall be endJrsed, under
the hand of the clerk of the'town I1nu corporate
seal a certificate to the effect tha-t said roll is a
true' and correc.t roll of the delinquent ta.xes of
the town fOr the yea.r (specifying it), and show-
inl! the date when said taxes become delinquent,
and the total amount of delinquent taxes.
penalty and interest separately sta.ted, and the
ag~regate of the whole thereof. If the taxes
for more than one year be delinquent. such
taxes separately shown may be included in said
roll. Sa.id roll so made up ~ball be known as
the delinquent ta.."("roll of the town for the yea.r I
in which the same is made up, the ol'iginalof
which shall be filed witb the Town Clerk a.nd
remain open to inspeotion of the public. On Of i
bet ore the fourth Frida.y in November, after:
the completion of the delinquent roll, the'
i Assessor shall. under the.t1irection of the Com.
man Council, cause to be published i.n the om-
cial newspaper of the cOl'poration, or In a new8.-
paper of gene.ral ciroulation in the town, to be
desillDated by the Oommon CouncU. es.ch w~
for a period ot foufsuecessive wee~, a notiee
under the hand of the Town Clerk, settiD.l'II
that the delinquent tax roll ofreaJ prope
the year (na.ming it) has been completed
is open for public inspection at the omce of
Town Clerk, and on a certain da:r. not lesljI tlan
, 30 days after the oompletion of thi' p!lblica.tion, I
: or postina-. as the cas~ m,a~: be, of &UC~ nQti~, I
, t'h~~ :'i:':.: J...n ',.;ouitl ne 11 ,'I.:srnteq to the DistrIct i
(:,::,;;. .It th,:' DiV1:.;IVD tt..>" acl,1u:-:tmeor and.order
, -:;',Ie. Said notice "'h..1l1 describe each trt1;ct
~iTl tht! roUon wrdl!h "he, tax ha.s not heenpu.ld, i
Lhe amullnt of ta.x, l't,,-'.liL.,y und lDterest thereon
:1nd Lo whom Ils:;cs~;eft,:)lIriJlg the time of the
pUhiic:J,tion of rlOt.i(of:, 'jnd 'u:) to tbe tinle (If
onlp,r Of Su,Je bf;l'e~nuf~e;' ployided fa!'. any per-
/:Ion may ,Hljl8u,r lLnd lllc-.;,(' payment ,)~ l-l,I\;'o' piece I
or tl'<Ll\t St.t fo'.th t11.f'1.f'.ir., together with the ~
IkD<1lt\C and int~re~t. ~hJ the Tr)wn Trea,stner;
shall make {H"JJJer nOI,.Lc'tOn of s;~('h pa.yment on i j
hotb tbe ol'i;,dnal and U1l1llicute delinquent tax:
roll, I
Sec, :H.-On the date ",.''":cillml if'.. ,.;uid notice. .
01' a.s -';000 there~l,ftel' n~. tl, ht'adnl-! e3.n he had;.
b..fi)rt the eourt, 1/1t.: cl;..:; k or other oft1cel' shall I
llresent tht: llelinquf311t UX ..'011, ....0 eoml)iE.t~d as I
a.filresaid, to;;Cthel' witt, vroof of publicat.ion a1'!
notice of avvlica.tion fC),r order of sl:J,lp, to the!
l~'Jl\rt of this Divi:,.,j(,n tm .LD order of sale of t\ll :
the real pruvcrty thert;,l li,..,ted un whkh taxes!
Ill.L"I; not !::Ieen pa.id u)jl1 are dclinqUf'D":. an~ I
upon the issuanc,c of slI:.h ar(ler of tjale, it certl' !
tt..tl caVY th',~reuf SIHki. be attached to the!
duplicate delln<luent r\ll and snch roJl tilea i
with the derk of the ('ourt and becoIDe a va rt'l",
of the l'ccord!'l thereof. "pen to the inspectioq i
ot the public, .--:
Sec. 35. The Town (J]r:;lk shall, immedlll.iely
after the order of sale. t~' L,' rect the Ori:.:in, a~ tie,., \
linl1uent tax roll to Ct)flf':~ponct in all respoot8
with the delinquent roll as pa!'lset.l upon and
allo\H;d by the court, im:erUng' therem the
costs ullowedlJy the con "~I"~ and wi.thin W du..... s.
thereafter shJtll sell t.he property described in I
the oruer of...,,<tle. _ j
t Sri
~,
(,
~
~. ....
,
\
"
'"
;~ '"
---..:
~~
"
\' "
':--
M
~(. \\
t
,\
>~
j"
<>,
~
t
\
\)
"
"
f"
r
~ ~,i1:,,~'~,",,;!;, i~:
(; \ I'll hlj .,,~ ,ri 11
he ," ~"""" I
'T nuti<:l'
"1,1 tJt...\,~-
'(I'l J' ,-~:II~" Ii:, \,l.':I~!;:~j'~~'
\11:] (~(tlilrr.'l!l { )\1:)(', ("IL'1e w('ll;
-ldlL':'~~iy(: "\',. 'ic'!' !'ll;tll
,"11')"" {ordi'!' ,J,uth.!l' '.11,:, "iviJ':i'
"Ibr,' t!)"!,,i)t', ('llul.,lin a "~I :,t 1'<(,,;:
il'i~j;; :,i/!; I ;',>; I ~;l:~; ,_:\';~:; .l~' ,~;: l' , , :' ~ ;~:~ ~:;: i'
]JI~ )">'1:1.1'" :l1id iIJlt'r,',< "pI" III sal"
~Irl:l l',,-;l" ; 118 1.il01' ;]'Iill 1';,1.(" \I "I:('h ~:L'Je
,,,-ill L:,_ld~ l'~at'8, ,1I1'[sh;tll lH'~:;'. 1!II.rl'""vn
1'1['1'" ,IS ",Jell The s:I,k siLl ,I at ,1
ilt",j,,'ll;;,L(',j llll~lii(' pJ;\c\, " !.ht' "",\)1. ;),llnl'
,i:i \ and i:"llr liXl~(l ill 't1t' Ii"... ',' l' ~",jf', 1100-
1 III'I-ll tfl" lJ'}IU" Ilf III ('..ll)l'j, ill tll, 1',['f'IICIPll
: [llidl" "j,I(');: in the ;rl,.rU()OII, "<Jllll]Wl]('illgll,t
. ,:: Ill:, hou:' 'i"li in ,-awn 'l(lti,'(', :u,d If 1ll,1, l'(lll-
l'llllkdonuit'd.LI',t't. o;h;t]' ,',lliHIIJlil il'<\tJ1l1:1V
;'ll dill t.h"I"Bflt'l'. O\'t.'l" ~llI1(hll.'" ,1Jj\~ JI'I:ida\<,
Il'ltil 1 lH' prlJpl~l'tv dt>.;('!;l,('ll i~1 ,'i,l.ip lI(1tin~' (It"
'"dt' i;-. (Ii ']I')'iI'<1 o't.l',,~('h t,nil'~ ..,!iIIJl 1:<--' s(I]ll'
s,'par;l1.l'll, aud 111' n!T"I'I:O_~ rill' i III' IltlllHlllt oj' Uti'
t<IX. ]W)lil:I' and illtl'I'I...,t, ,.Illl {'ll:-,ts dlj,'t.118reLIl}, i
:1I1d if ;-.u1li('H'Ij{, i...: ndl l,id iH dl"'l'll:!l';':": l'he f
;!IUDlll,1 dll'~ on tilt.: sa,'IJH t-1it, "':1.:uc. "':~l;d; hv bill!
in by I hl' 'l'UWll I 'krl, fo p' anil on IH'lialf of the:
IIJU IJ lei pili i 1 \', for t.ho' it rill ',\111, "1 LlH' III X, 1 H'nalt
i'll!'n':-.t ;Iud ('H-.tS" all'! "'it,lliufj tlH'rc()f made:
(Ill tilt' dl'lillqllunl, tax 1'11]'.
St'\" ::7 ,\11 real lll"l)Ii~'ll \' "':Idd ,1,1. ..;ll{'h S:I.1(':
;!w.ll1>,; :-;01,1 II) thp hl~~'!I':4 lJld,lL'I". -,111'll'l'l I,ll'
j'('c!i'uJptiilG within I.llf' ],('1 lod ')~. 1,\\,0 \ I':lI'O; frlilll
till' dale !It' saito, a.nd tIll, ,ltunil'il1alil \" llJa\" h,'. '
('utll(' the PUl'dmSel Il,t, ~wh ";:I,k, All ~ak..,
"')1'+.11 he for' ('ash. ex,'cp~ w1l"((' till' llilll1ii:ll!al
l'I 'l']':l!';u.i,11] \:-i tll" PUl'dW-,'::l'.!'tl,l'lJ (',ash t" ])(~ paid
l" OI11d tw t"!'{willtl'll fOI'1)' llll ']'oI1n ('j"i'k, Lf
till' Pl'I,;WL l.\' Ill' soleI fl,r 1.1' lltlJl'!lnt in ('X(~!':-;'" Ill'
,,]J dcJillqlll'llt l.;(;~l'.-;, 1H'lji.j,; \', Int"I't'S!, ;,n,t t',()"l'i
d!lI~ "" th" f>["(lIH.rt~. SI)]([. .I,dl ,'X('I':';", slmlJ lH:
~Ttllrn,'d 1,\- t Ill' To\'. n (:If-. :.: t, I I h,' P\\'lH'I' of t I~"
\']'''III:t"I' l{'!'t~ ,<.Il,\' :ltUO~:I:t I,t l,,'r"'llnnL pall (I)"
il"o'l,";,! tit,:;('S t11,'o ol,H: r, "rJI hUll L':l tll(, '-")1'-
[1"r..1)(.0. 'J'lle Plll'('ha,.;l.l' "f <II]'. tracl at sl1ch
,-,d!C, l)tlH'l' t.han the IUUnlt'~I';l]lt\', shall l't'l't'i\'!:,
j't"lJJll tllt. 1'''\\'11 ('Jerk u 1'('1'; lil,'~l.t" 01' su,h_'. wllieh
,.t".titil'al(~ ..;hall be eXI't'I~',' ,] h" Ow '1',)\\'n (:It'l'k
undcr thl' o.('al of the (',,1'\' '1';\,l,illl1 Hlld (j":..erill('
the ]Jl'Olwr! \' ~old, tlw at;, unt lJ<lJd. thl~ :lg:;!TC~
1--(,111' aIIl()Unt of tllxe:-., Ih:na]L\. HUt',-l'''! and
('osls for wllil'b l-ht~ proper' \" w,; -; ~o]d. tllt. \'(:<LI'S
fld' whil'li the llclinqul:lIt ;<1,\(:; tOl' \\]tlefi t.he
1,j'(111l'rt..y W,l.S ,..:olu W;lS k. ;,~d. th,' fl",\-(' uf t.he
urdtlrof sa,le.aul1 the (..(,u' L _issnin;2 tll., o;ailH\ I'
the date of salt:, and Ll);~t, ~'!,Jd salt' W(l".., In{l,llH
suh.iel't to n'dempt,iuCl ",\iL!,jn 1\'."\' )l',Lrs by Uw I'
ownel'. E:wh eertiJicaU~ c't .___alp slmll h"'ur in-
tt'rpsl at t11Q rate of 1211:'II'I1L Il!_,r ..nTlum frOnlj
the date of :-la]e upon the I 'c<tl a.mUllnt ,)f taxI~s,
lll'lJlllty. interest J.Jlfl eos:,.; due oH the da.te lit
~ak. and the :-;u.me shalllk :lsslgna.bl,' and in no
insLanl'e SilallllH,lre th:Ll,l "llt.: U'Il(',t"SCI,!<l,-r'ltl'l"'i
:lssl'ssl'd be inellllJe/l in OJ;" l'el'ti1h ;Itl', I<~,wh
('1'rtilil'<.ltl' of o;nlp L.:';llt'U" tllt' ell'rk ...h;111 \w
ll',:,,~.i't't 1 :.jHI ~l '!'c,,,,j ~J "'!~ k"!'L t,. 1.",111 ill
a nll<;I, .';jlOl'i:111Y l"eSerlle't fur o;Ul'i\ purJlo,..:e. :
"howing" tlH.' pl'opert.\' sold, to \1 hOlO aOll wlHm
~o]d, LIH' lLIIIount due for tltXeS Ill) SHe,ll property
ami the aIIlount of the pUJ"l'ha,.;c prke, Shoulll
lhe illUnki\Jal l'Ol'plIi'llt,i(ln I)('(~omp t,l1~ InJl'.
Ch,bC'f, ;~s h\'rcinbef()l'l~ providt'tl. :L n"t,l,tiol1
tht"'c,)t'sh:dl ht. Inad{' hy tlll~ clerk on t,lw or
l;!in,ll del1wllwnt tax roll in lieu of ,L (.,It'UliL'ate
of lHIl'l'!m:-.o. aIlIt at :lny t.inlP Llwreaftel' tht'
'1'1)\\11 (;krl;: Ula.\- b:-;Ut, a 1'I'1'tj Ikat-{' of pllrcl:ase
1." "n\' pel":-;on l'aY11Jel to tilt. municipal ('Ol'plll"H",
t-i!lll tlH' ,1l0tlllIlt of ta;(l'f-, lll'lJ:Llt.v uwl inlt't'l'st
duu at the (tall~ of sall' an(!l'V':it...;. to~'dlH'r with
intt'rp-st 00 s\;l'h ,l.mounl, fr',lU thcda\' of s,llt-" at
\ Iw r:ltl' of I::! 1'1'1' ("(jr,t pp-r a,unnm; t,hut 1'rulO the I
d:j,te of :-;alt, :tnd ;";"':lJ;ilH.'C ,,1' l't'l'lilieatl~ oj' pnr-
('has" and llfl1,il n~dt't~ml'd tile t1olih'l' oj" slwh
t'prtilkatc slH111 ht~ /'ot.,tled tu tIll: poso;,'!-;s,ioo of
tlw tl'<I,l't :-;uld, tOg:d,h,'r with lhe !TlltS. ISo;U<--'S ~
a,nll liJ'"lit.s thereof. aIllI a.n~ ]lC'1','i(!1l w11,). after I'
to'll da\-s llutit'f' and lll'm:trill of" i'o~~,'s"'ion 1 hl'l'e'
vfh.- Uw tJ,ohit~1' of SIH,,;h ('Cl",t.Uicatc 'If IHI,l"l'h:lSP,!
wilhllu!(l:-; the [l"SSt~SSlon or :-.nl:h traet. ,.,lla,llIH~
dl'l'mel! gUIlty of unl:t\\"flll e:et,ainer,
Sec, :~8. -'1'1)(' OWlwr or an~' llCrSUTI ll,Ly;n gall\'
interest, \\'lwtlJel1t'~aJ "j' ("lillta.1tle in any Iract
solo ,1L SUdl SU,ll~, Ul<t\ rndl't'lll tlw saUll' frunI j
any llLl!Tba~'~1' or the holdlJ'()f the (;pl'lili('atu Ill,'
:-;:dl' h\ ll<t,\'ing' the <lnmunt:Jf till: ta-xl'S. lH~na~ty
and intt.!.,....t <1nll ('I",t" l1l,/~ ,It th" da\-(, uf sale,
to;!'ctlwl' with int.t'i'c,..;t tht'j'O~lIn at t.he "all' of 1:J,
I'l'l' cent 1)('1' annum fl'L'U1 sUl'h d:J,1'l', and (I,ll :)('.{;
cl'uing U,l.xes tlH'rea.ft,(T p<t,illll.\ SHell lllli'chaSl'r.!
slll'h [layment. to he llH1dE' 10 Lhf' jJUl'C,h,I.,,('r or
tu the rL'(lwn ('led;;. ,md wllen '-;(1 Ilw(le t hI' tr<ll't
.-.:h,111 ht. c<lnsidr'l'l'll n'uce!>!('d: }l]'uyitil'd, tlwl if
:Jny l"l,\-mcnt Ill' mad!' to Ihe vurehaser 1.11(' ('I'r-
tHit-alt' ot S<1,j(' ,..:lInll be t..\ him snrrcndl~n'll t,o
Llw l"'(lCUl\ltllltll'r, \y}w :-;hall Pl'C'~WlJt tile ,;:l.me
,tv t-lw e.ll'l'k of Ule: to\\n ,-"wl caU:";L' tIle f,wt \If
rt'diOli'lp1 ion to 1)(' noted_ on the dl'linqlH:'nt tax
Ir roll ,~nd n_'('orl1 of t't,\'t-itil'<!lt-, of ~a,lt' hl'rl~io<lbove
JlrovHled, If 1'<1..\ iIll'l1L 11,' ma{ll~ tlllJw t'~t.'rk of I
! the t,(),dJ, tlll' dl'rk W1]] ['..;SU(' to tllf' l'_t'lkllll"-l
! ~l\\)~i~~ll~l;l ~1;J:,1\~~~'~'lL;)f'! [b~: ~~~~;~~;)I/)~.~:~tlI:\I~~I~~I~ll:\" :~~
thl~ tl:lt(' of tlw r:~tll'!I1t\Li'ln rhl' ;unollllt ll'!ill onl
r('demi't~on. ,W11io'h cUrL1fit'.'ltc "-hall 1)l~ l',l'iIna'l
[:1l'il' l'\'llit'IH'l' l,t l'{'dI'Inpt:"Il, ,).tld t]11' SIlBl S'l
paill on 1't'dellJP:ion sh<i,l] 11\' ~,ljf' ,'Ji'l'k Ill' iw
mt~lliat,'l\ ]lHld tn Lhc lluldl'I' (,f l.ht. {'{~1'ti1Jl'all'
,If sale :1.n,l t.lw ('''I.til\(',"l,I' .'inlTf~lldt'l'etl [(II' can
('I,J]al ion, A \'t'('llnl I)f SIJdl r<clll'l1l]lt.ioH! shall
fl" III.-pL tn- tIle To:\'n l'jt'r\{ r\ll' pu1llk in,.pl;eLioll.
,\ft\;r t.!lt: ('Xpiratl'lll ot ~ W<t Yl'<lr'-i frulH tile d<tl,~
'If ~al(' i.lll~ IJiJltkl' tit' t!H' "t.',l'tilie,lli' of !'tall: shall
)](' ,~nti];:'d UI ;1, def'll 11) tht) tr:i.l't des('rilH'r]
l1wn'in :1wl o;o]d vn sUth ,..;:tk :UIlt nul J'!'dl'l'llll'd,
Sllch lkql ~h<!l1 Iw bSllt'd by ~l1c 'l'IlWll \.Jkrk,
I UP()lJ nr(';-.~'nLaLitlli or t11l~ ,."rtilk,\'tl' of ~,Llr'. on
! dew,.:],\, hv 111<' It"icll'l' al!ll ,'\llki III the {',erli1i.
. (';ttl', anti <.;h,illl'dl'l' 10 lhi", oniln,t,fl"l' hy TIlun-
Iw\" and tlLl'-' tlll~ \"('llt' of Ill,' il:VI', whcn \,he tax
hl't'atlU' dl'ltOllul'nl-. the anlOunt of Llli' t:LXl'S.
jlf-]n;t,]t\'. illt.Cl't'st :tnll (~osl.s fill' which 111e In.OI).
ert'\" "\I,S suld. thp:llnolmt pui'l ;),V LlI(~ vurl'hasct',
llll' name of Ow l'lll'eiw,:-;t'r :1)' 11;~, ass]!"n,-',(" the
Ilalt. (,f <;a1i'. l1H: d:j,Ll' (If HIt' l'J',!l't' ~,t o;ait; :10d I
t'l1l,' ",ourt h,'SUll,l~ lhl' :-;~1,11jf', ,\lid Sl1,1Jt b{' Si,~r:.(,d
11~ lhl' M;:,,\ Ill' and al.lr:,Led [)y till' l'll'rl1; Lltllkr
~ll,' 'i(Jal v1 tilt' ('orporat.ion ,ind iii' :l<~ldlOW]-
f'dgt~d tinct shall conn'y t~e tral'!, thi',t't'ln dc-
sl'rilwd to the j.,;rfLOt,e.' tlWl"_:u'. n;l,llH'll fn;I'~ Hud
dual' frenIl H,ny CDl'UIllIlra:lL.:- ur ht'll bid Ull slwh
llrUpCl'ty prior qr sHbsequtmt to t.he sa-Ie thl'rc?f
h\' the delinquent owner vr at/.\' per"on In
pi'ivity with ,him: provid~d. h(!~-eYl'r. I,hat no
deed shu.11 he Is~utd tn" the cleJ'lz 1f t.ht'rt' be an.\'
taxes dill' QU s:\jd propert" lev led sub::;el[lwnt to
the ~:th:', until the same be paid. Any tra,cts
l1urch:\sctt or assigned to the lIlunieip:J,l cor-
poration. r\,ti r;he salt~hereinbefore ment.ionud and
not redeemed, for which rertiticu,tes of pur4
e1mse mas pot have bl~en issued u.tter such sale,
,shall. u.ftel'l ~he expira,tion of t.vo yeat'~ froI!-1
such, sale. ~e deemed the property of the IOUnI-
cipal corll ration, awl :1 deed therefor may h,"
issued by t e Ma.yor or clerk therefor, to such-
rorporatiop,. wbieh deed shall be of the same
force nDd eacot as the deed to a. certificat6, ~
hoJdt'lr, .
Sec. 89. -When the rate is fixed for the year I
in W, bie-h such collection ~ made, then. if a.snm
in excess of the rate has been colleoted, such
excess must be revaid by tbe t.own to the person I
rom whom 'the collection was made, or his I
igns, on demand theretor. It a sum less
han the rate has been collected. the defic1encs
must be collected as other taxes aD property
are collected. I
See. 40, --The clerk must. as 800~ as the aSseS8- .
ment book for the :>-ear comes into his haDI.b I
note opposite the name of each pE'rson from
;~~~~Of~axes have been colleted, the amount I
Sec. 4t.-As soon as the rate of taxation for I
the year is fixed, the elerk must note in con nee-I
tion with the entry under the provision of the I
preceding section, the amount of excess or de. I
ficiencr, I
Sec. 42 That, aU ordinances and provisions I
thereof in conflict herewith, and pl1l.ticularly :
Ordinance No, 6. 'are hereby repealed; provided, I
however, that the repeal of Ordinance No, ti
shall in no way bar proceeding-s hact or to be i
had in accordance therewith towards the col- I
lection of the taxes heretofore assessed there. j
under,
Sec. 43.-This ordinance shall be pUblished on
the 15th, 16th and 17th days of July. A, D.,
191'3. in the Seward Daily Gatewa..... a newspaper
published in the 'l'own of Se"tard. and ....hall be
posted in three public places in said town. anu.
shall take effect and be 1n force from and u.fter
the date of its passa.ge,
Passed under suslJension of the rules and ap-
proved this sev-eth day of JulY, A. D.. 1913,
URAS, eRA WFOHD.
President of the Common Council a.nd Ex-offi<,io
Ma....ur ot the Town of Seward. Alu.~ka,
Attest: II'. J. UOT'l'ER 'rown lJlerk,
[SEAL]
18'7