Page 31 - compilation-containing-the-charter-and-revised-ordinances-of-the-city-of-lake-city-florida-(1912)-gillen-and-hodges
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Charter and Revised Ordinances of Lake City Florida (1912) Gillen & Hodges
                             Charter of the City oj Lake City
              28
                  Sec. 55. All taxes (except license taxes) shall
              be due and payable on and after the first Monday                     28/257
              in November, or as soon thereafter as the assess­
              ment roll shall come into the hands of the Tax
              Collector, of which he shall give public notice,
              and taxes remaining due and unpaid on the first
              Monday of April thereafter shall be enforced as
              hereinafter provided. All taxes, together with
              costs or legal expenses, shall be a lien on the real
              or personal property assessed, and taxes on such
              shall relate back to the first day of January of the
              year for which the same are assessed and levied.


                  Sec. 56. The City Tax Collector shall be
              elected by the qualified voters of Lake City, and
              shall hold his office for two years. He shall give a
              good and sufficient bond for the faithful perform­
              ance of duty, as the City Council may require;
              said bond shall be approved by the Council before
              the Collector shall enter upon the duties of his
              office. His compensation shall be fixed by the
              City Council prior to his election to the office.

                   Sec. 57. If the Collector shall discover, after
              assessment roll comes to his hand, that any
              property had been improperly omitted from said
              assessment roll, or erroneously or illegally assessed,
              and which was subject to taxation, he shall im­
              mediately notify the Assessor, and the Assessor
              shall at once make the proper assessment or cor­
              rection in such case or cases, and shall attach his
              certificate anew to the original and copy of said
              assessment rolls. Notice of such re-assessment or
              correction shall be given personally or mailed to
              the owner or agent or occupant by the Assessor
              when practicable. The Collector shall make a
              proper report of all such cases to the City Council







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