275-39AN ORDINANCE OF Tk~ CITY OF DELR~Y BEACH, FLORIDA, PROVIDING
FOR THE SETTLE~ENT OF DELII~iQUENT CITY TAXES FOR THE YEAR
19~6 AND PRIOR YEARS, AND FOR THE SzTTL~I~[E~T OF ALL DELIN-
QUENT SPECIAL ASSESSI~EI~T LIENS 0!,? ALL PP~0PERTY IN THE CITY
OF DELRAY BEt. CH, FLORIDA, EXCEPT T?2AT PORTION OF SAID CITY
WHICH CONSTITUTED THE FORD~R TOWE OF D~LR~Y BEACH, FLORIDA,
AND FOR THE SETTLE~IEI~T OF ALL DELIEQU£NT TAXES AND SPECIAL
ASSL~$$EENT LIENS ON ALL PROPERTY FOR/~EPAY WITHIN THE CITY
OF DELR;~Y BEACH, FL0lqIDA, OR ITS PREDECESSOR ~.~U~.i~C!PALiTIE$,
V~ICH IS NOW LOCATED OUTSIDE OF THE PP~SENT CITY LILiITS OF
THE $~ID CITY OF DELRAY BEACH, FLORIDA.
W~HEREAS, there ~re numerous parcels of re~l prop-
erty in the City of Delray Ben. ch, Florida, on which t~xes
are delinquent and unpaid for tf~e years 19~6 and prior, and
%~P~AS, it is the desire of the City Council
that an adjustment be made on these taxes so that the same
will be paid and the proioerty placed back on an active tax-
payi~-~g basis, and
~ the Tax Adjustment Committee heretofore
~n~REAS,
appointed by the City Council hs~s recom~L~ended a me,nod
adjusting suc~ delinquent taxes, and
~¥HER/AS, an emergency exists in the City of Del-
ray Beach, Florida, beck.use of ti~e non-payment of such delin-
~uent taxes and/or special assessments, and it is necessary
for ti'~e im~'~edie~te preservation of public property, health
or ss~.fety and for the daily operation of the various depart-
ments of the municipality that such delinquent taxes and/
or special assessment liens be collected on the 0est possible
b~sis and the property subject thereto placedon an active
taxpaying basis.
NOW, THEREFORE, BE iT 0PtDAI~D By the City Council
of the C~ty of Delray Beach as follows:
1st. That on all property within ~ne present limits
of ti~e City of Delray Beach, Florida, on which city taxes
are delinquent for the year 1958 and/or prior years, the
City will accept ~s ~ayr~en~ of delinquent taxes for e~ch of
such years an amount wnic~ will equal fifteen percent
of the 19~8 city taxes upon such ioroperty. Such t~xes can
be paid ~t such reduced r~te only upon the 'payment of the
full a~noun~ of the 1957 and 1958 city taxes in cash.
~nd, That in payment of all deliA, quent speci~l
assessments, t~'~e City v~l±l accept in full payment tr, erefor
fifteen percent (15%) of the amount of such assessments.
3rd. That on all delinquent zaxes on property
heretofore locazed in the City of Delray Beach, Florida, or
its predecessor municipalities, but now outside the limits
of said City, ti~e City v~ill accept in settlement tl~ereffor
ten percent (10%) of tae amount due on such delinquent taxes.
4th. On or after t~e passage of trois ordinance
the City Clerk is authorized and directed to sell t~e tax
sale certificates and/or liens representing such delinquent
taxes and/or special ass~essments, to any person, firm or
corporation alcplying taerei'or, upon t.,-,e payment of ts_e amount
of tae adjusted tax ss hereinbefore set florin, and will
execute proper aasignments of said certi£icates and/or liens
to e~'fect such transfer of title ti~ereto. In the e~ent
said cer':i£icates and/or liens are purm~ased by any person,
firm or corporation not the owner of said property, the
owner thereof st. all have the privilege of redeeming the same
at any time prior to such ti~e as ne may be divested of tztle
to said property by payi~g to t.~e ~urcnaser the amount paid
for such certificate and/or lien, plus interest tf, ereon at the
rate of three percent (3~) per annum from the date of-pur-
chase to ±,i,,~. dat~ of redem~tion.
5th. This ordinance a,ppl~es only to that portion
of the City off Delray Beach which was formerly t~'~e City of
Delray and that porzion of ti~e old Cizy of Delray now out-
side the limits of the City of Delray Beach, and does not
apply to that portion of said City which was formerly the
Tos~ of Delray Beach.
6th. This is an emergency ordinance and s.~%all
tske effect on its .passage upon second red, ding.
PASSED in regular session on second and final
reading on this the _~_~ day of ~._~~~, A. D. 1939.
ed: Pr
Attes~