Res 790-51 R E S 0 L U T I 0 N
NO. 790
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
D~L~L~Y BEACH, FLORIDA, C~EATING A MUNICIPAL TAX AD-
JUSTMENT BOARD.
WHEREAS, there are many delinquent taxes
and delinquent special assessments against property located with-
in the municipal boundaries of the City of Delray Beach, Florida,
which were levied more than twenty years ago, and
WHEREAS, interest and penalties, together with the
original tax levy or levy for special assessment amounts to more
than the actual value of the property against which such levy or
liens have been made, and
I~EREAS, it is to the best interests of the City of
Delray Beach, Florida, that they derive revenue based upon such
tax levies or special assessments,
NOW, THEREFORE,
BE IT RESOLVED by the City Council as follows:
1. That the City Council of the City of Delray
Beach shall act as a municipal Tax Adjustment Board, and shall sit
as such a Board for a period on one (1) year from the date hereof;
that meetings of said Board shall be on the second and fourth Mon-
days of each month, at 7:30 P. M., at the City Hall, in the City of
Delray Beach, Florida.
2. That said Municipal Tax Adjustment Board shall
consider and adjust only the interest and penalties accruing as a
result of unpaid taxes, or unpaid special assessments prior to the
year 1940; that no discount shall be allowed on the original tax
levy or special assessment; that the interest and penalties collected
shall be two percent (2~) of the original tax levy or special assess-
ment through the year 1939, and after 1939 the interest and penalties
shall be as prescribed by law.
PASSED AND ADOPTED in regular session on this the
28th day of February, 1951
ATTEST: May°rC'~'~vv '~~-~~L/ ~ '
~ity Clerk'