Ord 196-37 ORDINANCE NO.
AN ORDINANCE BY THE CITY COUNCIL
OF THE CITY OF DELRAY BEACH AUTHORIZING
THE SALE OF TAX SALE CERTIFICATES AND
SPECIAL ASSESSMENT LIENS FOR TEE YEAR
19~2 AND PRIOR YEARS; PROVIDING THE
MANNER IN WHICH SAID TAX SALE CERTIFI-
CATES SHALL BE SOLD; TO WHOM THE SAME,
SHALL BE SOLD AND TEE MANNER IN WHICH
THE PROCEEDS FROM THE SALE OF SAID CER-
TIFICATES SHALL BE DISBURSED.
WHEREAS, The City Council of the City of Delray Beach
has been requested by a number of its citizens and tax payers
to assist them in adjusting and settling tax sale certificates
outstanding against their properties for the year 19~2, and
prior years, and also, the adjusting of special assessment
liens against their 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
WMRREAS, after a careful examination survey of the im-
proved and unimproved properties, the City C believes it
would be a constructive and beneficial move its part to assist
said citizens and tax payers in adjusting sa taxes and assess-
ments on a fair and equitable basis, and a ~enty-five per cent.
(25%) settlement of the face value of 1932, prior years,
taxes and assessments on unimproved property is deemed to be
a fair and equitable settlement; and a fifty percent. (50%)
settlement of the face value of said 1932, prior years taxes
on improved and business properties shall be to be a
fair and equitable settlement; and a twenty-f per cent.
(25%) settlement of the face value of special assessments on
improved and business properties shall be to be a fair
and equitable Settlement;
NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF
THE CITY OF DELRAY BEACH, FLORIDA:
six ((~
SECTION 1. That for a period of ~ months
from October l, 1937 to ~~s~1558, the City Tax Col-
lector and Clerk is hereby authorized to sell for not less than
twenty-five percent. (25%) of the face value of said City tax
sale certificates for the year 1~2, and prior years, and all
special assessment liens, to the owners of the property against
which said taxes and assessments are levied.
SECTION 2. That the following conditions are imposed upon
said City Tax Collector and Clerk, and also upon the sale cf
said tax sale certificates and special assessments, said con-
ditions being as follows:
(a) That the sale of tax sale certificates and assess-
ment liens shall be confined to those tracts of real mtate
which are unimproved property, and under no consideration
are any tax sale certificates for the year 1932, or prior
years, or assessments liens to be cancelled upon improved
or business or public properties;
(b) That only tax sale certificates for the year
1932 and prior years are to be sold;
(c) That the said tax sale certificates and assess-
ment liens in question are sold for the purpose of can-
cellation and for not less than 25% of the face value
of each certificate, and each lien, and are to be paid
for in cash and only the owner of the affected property
is authorized to purchase said certificates or liens
for the purpose of cancellation;
(d) That the property owners or tax payers, before
being permitt~ to purchase said certificates and liens
for cancellation, must pay to the City in cash the bal-
ance of all City taxes owing upon said property, i.e. all
taxes subsequent to 1932, including current taxes;
.2-
(e) That all monies received from the cancella-
tion of tax certificates and liens under this ord~-1
anco are to be placed in a special fund--one half to
be paid to the ~ondholders' Committee and Bessemer
Properties, Incorporated, said one-half to be divided
nine-tenths (9/lOths) to the Bondholders' Committee and
one-tenth (1/10th) to Bessemer Properties, Incorporated,
in cancellation of delinquent coupons, i.e. for years prior
to ~; and one-half to go in a fund for re-
pair cf City streets and municipal properties;
(f) That this ordinance shall continue in force and
be effective for a period of ~z~months from October
l, 1937, and that on ~--~, 1938 this ordinance shall
become null and void, and of no effect;
(g) That all tax sale certificates and assessment
liens purchased under this ordinance are to be can-
celled by the Clerk as soon as the same are sold and
paid for in cash.
six 6
SECTION S. That for a period of *welw. (~) months
A~ril . lat
from October l, 1937 to~e~wem~e~-~,'l~S8, the City Tax Col-
lector and Clerk is hereby authorized to sell for not less
than fifty per cent. (~0%) of the face value of City tax sale
certificates on improved or business or public properties for the
year 193~, and prior years, to the owners of the property against
~hich said taxes are levied, and the City Tax Collector and Clerk
is hereby authorized to sell for not less than twenty-five per
cent (25%) of the face value of all special assessment liens, to
the owners of the property against which said assessment liens
are levied.
SECTION 4. That the following conditions are imposed upon
the City Tax Collector and Clerk, and also upon the sale of
said tax sale certificates and special assessment liens, said
conditions being as follows:
(a) That only tax sale certifiCates for the year
1932 and prior years are to be sold;
(b) That the said tax sale certificates in question
are sold for the purpose of cancellation and for not less
than 50% of the face value of each certificate, and that
the assessment liens in question are sold for the purpose
of cancellation and for not less than 25% of the face value
of each lien, and are to be paid for in cash and only the
owner of the affected property is authorized to purchase
said certificates or liens for the purpose of cancellation;
(c) 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;
(d) That all monies received from the cancella-
tion of tax certificates and liens under thisordinance
are to be placed in a special fund--one half to be paid
to the Bondholders, Committee and Bessemer Properties,
Incorporated, said one-half to be divided nine-tenths
(9/lOths) to the Bondholders, Committee and one-tenth
(R/lOth) to Bessemer Properties, Incorporated, in can-
cellation of delinquent coupons, i.e. for years prior
to ~h2 fi=~a! ye~; and one-half to go in a fund for re-
pair of City streets and municipal properties;
(e) That this ordinance shall continue in force and
be effective for a period of-~e-(-&~) months from
A 1 1st
October 1, 1937, andthat on ~e~e~ 1, 1938 this ordinance
shall become null and void, and of no effect;
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(f) That all tax sale certificates and assess-
ment liens pu~ctmsed under this ordinance are to be can-
celled by the Clerk as soon as the same are sold and paid
for in cash.
SECTION 5. That all ordinances, resolutions, parts of
ordinances, or parts of resolutions in conflict with this
ordinance are hereby repealed.
PASSED by the City Council of the City of Delray Beach,
on this II day of October, A. D. 19~?.
President of the City Council.
Approved:
~ Mayor. ~
Attested:
/
Clerk.