Res 169 RESOLUTION N0.~
RESOLUTION AUTHORIZING SALE OF TAX
SALE CERTIFICATES AND ASSESSMENT
LIENS YEAR 1932, AND PRIOR YEARS.
WHEREAS, the City Council of the City of Delray Beach
has been requested by numerous of its citizens and tax payers
to assist them in adjusting and settling tax sale certificates
outstanding against their property for the year 1932, and prior
years, and also the adjusting of special assessment liens
against said property, due to the fact that said taxes and
assessment liens are in amounts far in excess of the actual
value of said properties, and
~frEREAS, after a careful examination and survey of
said unimproved properties~ the City Council believes it z'ould be
a constructive and beneficial move on its part to assist said
citizens and tax payers in adjusting said taxes and assessments
on a fair and equitable basis, and a 25% settlement o:~ the face
value of said 1932 and prior years, taxes and assessments is
deemed to be a fair and equitable settlement;
NOW, THE. REFOREI BE IT RESOLVED by the City Co-mucil
of the City of Delray Beach, Florida, that for a period of six
months from January 1, 1937 to July 1, 1937, the City Tax Col-
lector and Clerk is hereby authorized to sell for not less than
25~ of the face value of said City tax sale certificates for the
year 1932 and prior years, and all special assessment liens, to
the owners of the property against which said taxes and assess-
ments are levied.
BE IT FURTHER RESOLVED, that the following conditions are
imposed upon said City Clerk and Tax Collector, and also upon
the sale of said tax sale certificates and special assessments,
said conditions being as follows:
1. That the sale of tax sale certificates
and assessment liens shall be confined to those
tracts of real estate which are unimproved property,
and under no consideration are any tax sale cer-
tificates for the year 19~, or prior years, or
assessment liens to be cancelled upon improved
or business or public properties;
~. That only tax sale certificates for the
year 19~ and prior years are to be sold;
5. That the said tax certificates and assess-
ment liens in question are sold for the purpose of
cancellation and for not less than 25% of the face
value of each certificate, and each lien, and are
t° be paid for in cash and only the ovmer of the
affected property is authorized to purchase said
certificates or liens for the purpose of cancella-
tion;
4. That the property owners or tax payers,
before being permitted to purchase said certificates
and liens for cancellation, must pay to the City in
cash the balance of all City taxes owing upon said
property, i.e. all taxes subsequent to 1932,
including current taxes;
5. That all monies received from the cancels-
tion of tax certificates and liens under this
resolution are to be place~ in a special fund--
one-half to be paid to the Bondhol~er,s Co~ittee
in cancellation of its delinquent coupons; i.e.
for years prior to the fiscal year; and one-half
to go in a fund for repair of City streets and
municipsl properties;
$. That this resolution shall continue in
force and be effective for a period of si× months
fro~ January 1, 1937, snd that on July 1, 1937
this resolution shall become null an~ void, end
of no effect;
7. That all tax sale certificates and assess-
ment liens purchased under this resolution are to
be cancelled by the Clerk as soon as the same are
sold and paid for in cash.
PASSED, ADOPTED and
/ DATED at Delray Beach, Florida, this I~ day of January,
A. D. 1937.
resiae~t/of t~e Council
APPROVED:
Mayor.
2TTESTED:
City'Clerk.~~