Page 73 - 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 of the City oj Lake City
70
Sec. 2. Real property for the purposes of tax­
ation shall be construed to include land and all 70/257
buildings, fixtures and improvements thereon, and
the words “land” and “real estate” shall be con­
strued to have the same meaning.
Sec. 3. Between the first day of May and the
first day of July in each and every year, the Tax
Assessor shall ascertain by diligent inquiry the names
of all taxable persons and also all their taxable, per­
sonal and real, property within the corporate limits,
owned on the first day of January of such year, and
make out an assessment roll of such property.

Sec. 4. When a person is assessed as a trustee,
guardian, executor, or administrator, a designation
of his representative character shall be added to
his name and such assessment shall be separate
from his individual assessment.

Sec. 5. The Assessor 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
correct, and any person refusing to take such oath
shall not be permitted afterward to reduce such
valuation. The valuation of personal property
and real estate by the taxpayer shall not prevent
the Assessor from determining its true value, and
if he find the valuation of any item of property too
small, he shall increase the same to its true value.
The Assessor shall assess personal property at its
true cash value, according to his best judgment
and information.

Sec. 6. The City Council shall prescribe all
forms to be used for the purposes of the assessment
and collection of taxes.

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