Res 190 RESOLUTION NO.
RESOLUTION AUTHORIZING SALE OF TAX
SALE CERTIFICATES AND ASSESSMENT
LIENS YEAR 193~, AND PRIOR YEARS.
WHEREAS, the City Council of the City of Delray Beach
nas 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
%:~?IER~AS, after a careful examination and survey of
said unimproved properties, ti~e City Council believes it would
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 of the face
value of said 1932 and prior years, taxes and assessments is
deemed to be a fair and equitable settlement;
NOW, THEREFORE, BE IT RESOLVED by the City Council of
the City of Delray Beach, Florida, that for a period of three
months from July 1, 1937 to October 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 ti~e
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 assess~ents,
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 1932, or prior years, or
assessment liens to be cancelled upon improved
or business or public properties;
2. That only tax sale certificates for the
year 1932 and prior years are to be sold;
~. That the said tax certificates and assess-
i! 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
to be paid for in cas~ and only the ov~er 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 193S,
including current taxes;
5. That all monies received from the cancella-
tion of tax certificates and liens under this
resolution are to be placed in a special fund--
one-half to be paid to the Bondholders' Con~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
municipal properties;
6. That t~is resolution shall continue in
force ~nd be effective for a period of three months
from July 1, 1937, and that on 0ctoberl, 1937
this resolution shall become null and void, and
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 paidfor in cash.
PASSED, ADOPTED and DATED at Delray Beach, Florida, this
~ day of June, a. D. 1937. /
President of ~h~ ~oUnC£i.
APPR0V O; i m
·
ATTESTED:
- City ClerkJ