Page 74 - 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
Charier of the City of Lake City
71
Sec. 7. If any taxpayer feels aggrieved at the
valuation placed upon any item of property by the 71/257
Tax Assessor, he shall complain to the City Coun­
cil on or before their first meeting in September,
and the City Council shall have the power to ad­
just all valuations that may be complained of by
any taxpayer within the time mentioned in this
section; Provided, The City Council shall have no
authority to make any change after the tax books
are turned over to the Tax Collector.

Sec. 8. Each piece or parcel or lot of land,
when belonging to the same owner and lying con­
tiguously, may be assessed together and the taxes
extended in one line, but where lots or parcels of
land do not lie contiguously, each shall be exten­
ded and assessed separately; Provided, No person
shall be required to pay taxes on entire land assessed
in order to get receipts for taxes upon land for
which such person desires to pay taxes.

Sec. 9. The Assessor shall ascertain by per­
sonal inspection the value of real estate and assess
the same at its true cash value in the name of the
owner or the legal representative of the owner or as
“unknown.” The assessment roll of real property
shall be made up by divisions and sub-divisions
and properly indexed. The assessment roll oi
personal property shall be made up alphabeti­
cally.

Sec. 10. It shall be the duty of the Assessor to
complete his assessment roll on or before the first
Monday in August, in each year, or as soon there­
after as practicable. On such day he shall meet
with the City Council for the purpose of reviewing
and equalizing said assessment. After the review

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