Page 27 - compilation-containing-the-charter-and-revised-ordinances-of-the-city-of-lake-city-florida-(1912)-gillen-and-hodges

Charter and Revised Ordinances of Lake City Florida (1912) Gillen & Hodges
Charter 0/ the City of Lake City
24
taxes thereon be resisted by reason of such proper­
ty being assessed otherwise than in the name of 24/257
of the real owner; Provided, The Assessor cannot
find, does not know and has no means of ascertain­
ing the name of the real owner.
Sec. 48. Real estate shall be described by lots
and blocks, when so platted, or by section, town­
ship and range, when the same is not platted in
lots and blocks, or in parts or fractions of either,
or by metes and bounds, when such land is so de­
scribed by the owner or agent, and lots and sub­
divisions of a block belonging to one owner and
lying contiguously may be assessed together and
the taxes extended on one line.

Sec. 49. The assessment of personal property
shall be separate from the 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. The words “personal prop-
ty” shall be sufficient designation of personal
property for purposes of city taxation, when the
same is not otherwise described.

Sec. 50. If the Assessor shall, in making his
assessment, discover that any real estate was
omitted from the assessment roll of either or all of
the previous three years or that any real estate
was illegally sold for taxes for any such year or
years, and was then liable to taxation, he shall, in
addition to the assessment of such real estate for
the current year, assess the same for such year or
years so omitted from taxation or so illegally sold,
noting such separate assessment on the assess­
ment roll for the current year, and the same shall
have the force and effect it would have had if

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