1887 be made in accordance with such surveys as recorded in the office of the Clerk of the Circuit Court. He shall make the assessment of real estate in cities and towns by lots and blocks Assessments in in regular order throughout the original plan of the city or cities and towns town, and all additions thereto; all the lots of a block to be listed in their regular order, under the letter, number or other designation of the block as filed and recorded in the office of the Clerk of the Circuit Court; the blocks, also, to follow in their regular order. SEC. 22. The Assessor shall ascertain, by personal inspection, when not already sufficiently acquainted therewith, the value of Assessors to the lands, and assess them at their full cash value, and set down make person inspection of in the assessment rolls, following and opposite the description real property. of the lands, the name of the owner, or person in whose name the return is made; and when land has not been returned, the Assessor shall enter the word "Unknown" in the column of Unknown land. the assessment roll provided for the name of owners or person making return. A failure to give the name of the owner, or person making the return, shall not invalidate the assessment. When the owner or person making the return of any real estate is dissatisfied with the valuation fixed thereon by the Assessor, and shall make complaint thereof to him, the same shall be so noted and reported by the Assessor to the County Commissioners, to be reviewed and equalized by them. ASSISTANT ASSESSORS. and when ap SEC. 23. The County Commissioners of the several counties, when it is deemed necessary for assessment purposes, shall, at a Assistant Asmeeting to be held before the first day of January, 1888, and sors, how in each year thereafter, when deemed necessary, divide their pointed. respective counties into taxation districts, and shall at the same time, upon the nomination of the Assessor, appoint for each district an Assistant Assessor of Taxes, resident of the district, who shall take the oath of office required by law for the faithful perform of the duties of the office, and who shall serve for the period of two years, who shall give good and sufficient bond Bond required. in such amount as the County Commissioners shall deem necessary for the faithful performance of his duty as Assistant Assessor of Taxes, which bond shall be approved by the County Commissioners of said county, unless sooner removed by the Board of County Commissioners, and whose duty it shall be to Duties. assess the property, real and personal, in his district, as provided by law, making out a complete list of all the lands subject to taxation in his district, and giving the value thereof, and the names of the owners or persons making the tax returns; and he shall post at the usual voting place or places a list of all lands assessed as unknown lands, for one month before the completion of the assessment books by the County Assessor. 1887 assessment. To correct as The Assistant Assessor shall begin the assessment on the first of January, and shall complete the same as early as possible, When to begin and he shall return his list of assessments so made out to the County Assessor immediately upon the completion thereof, and not later than the first of May, and the two shall then revise such list at such stated time or times before the first day of sessment with June as the County Assessor may designate, and make such changes as may be agreed upon between them as to descriptions or values of property, and in case of disagreement the matter shall be referred to and decided by the Board of County Commissioners when they meet to review and equalize the assessment of the county. assessor. County Commissioners may ant Assessor. The County Commissioners may remove any Assistant Assessor who fails to discharge his duties properly, or to complete remove Assist his work within the prescribed time; and they shall have power to fill vacancies in that office at any time. The Assistant Assessor of Taxes shall receive such compensation as may be of Assistant As- prescribed by the County Commissioners, and shall be paid by the counties. Compensation sessor. When Assessor to perform du ties for entire County, &c omitted. SEC. 24. When, in the judgment of the Board of County Commissioners of any county, the appointment of an Assistant Assessor of Taxes is not necessary for assessment purposes, or when they fail to provide for taxation districts or for Assistant Assessors, the County Tax Assessor shall perform all the duties of Assessor for the entire county, or for such taxation districts as are not provided with Assistant Assessors, as prescribed by law for Assessors and Assistant Assessors. SEC. 25. If any Assessor, when making his assessments, shall Assessment of discover that any land in his county was omitted in the assessland previously ment roll of either or all of the three previous years, and was then liable to taxation, he shall, in addition to the assessment of such land for that year, assess the same separately for such year or years that it may have been so omitted, at the just value thereof in such year, noting distinctly the year when such omission occurred; and such assessment shall have the same force and effect as it would have had if made in the year the same was omitted, and taxes shall be levied and collected thereon in like manner and together with the taxes of the year in which the assessment is made; but no lands shall be as essed for more than three years' arrears of taxes, and all lands shall be subject to such taxes omitted to be assessed, into whosesoever hands they may come. Review of assessment by County Commissioners. SEC. 26. The Assessors shall complete the assessment rolls of their respective counties on or before the first Monday of July in every year; on which day such Assessor shall meet with the Board of County Commissioners at the Clerk's office of their respective counties for the purpose of reviewing and 1887 crease of val equalizing the assessment, and may continue in session for that purpose from day to day for one week, or as long as shall be necessary. Should the Board increase the value fixed by the Notice of inAssessor of any real estate due notice thereof shall be given cretion of land. the owner or agent of such property, if a resident and known, at least fifteen days before the day on which the Board will be in session, to hear any reasons that such person may desire to give why the valuation fixed by the Board shall be reduced. The Board of County Commissioners shall meet on the first Meeting to hear Monday in August of each year for the purpose of hearing complaints. complaints from the owner or agent of any real estate the value of which shall have been raised by them, and for that purpose the Board may sit as long as shall be necessary. SEC. 27. The Board of County Commissioners shall have full power to equalize the assessment of the real estate in their re- Equalization of spective counties, and for that purpose may raise or lower the value fixed by the Assessor. assessments. as Assessor, SEC. 28. If, from sickness or other cause, any Assessor cannot attend at the time and place prescribed above, he shall Clerk may act transmit his assessment roll to the Clerk, and the County when. Commissioners may review and equalize the assessment. In case the Assessor in any county shall neglect to assess the property of the county previous to the first Monday in August of any year, it shall be within the power and discretion of the County Commissioners to direct the Clerk to make or complete the assessment. In case the Clerk shall make or complete the assessment he shall perform all the duties which the Assessor would otherwise have performed. And the County Commissioners shall have power to appoint a day for the purpose of equalizing the assessment so made, and shall proceed in the same manner as provided in sections 26 and 27, allowing at least fifteen days between the time of the meeting at which the assessed value of any real estate may be raised by them, and the time for hearing complaints from the persons aggrieved. SEC. 29. It shall be the duty of the Assessor in each county, immediately after the assessment of the county has been reviewed and equalized by the County Commissioners, and the amount to be raised for State, county and school purposes determined, to calculate and cari y out the several amounts of such taxes in separate columns prepared for that purpose in the assessment roll, setting opposite to the aggregate sum set down as the valuation of real and personal estate the respective sums assessed as taxes thereon in dollars and cents, rejecting the fraction of a cent if less than one-half, and counting as one cent fractions of one-half and over. He shall also add up all the columns of assessment and taxes contained in the assessment rolls, and make therein such recapitulatory tables as may be Extending assessment rolls. 1887 required by Comptroller. And the said Asssesor shall make out two fair copies of said assessment roll when thus comCopies of rolls. pleted, and shall annex to the original and to each copy the affidavit in section thirty-one of this act, which copies, with the original, he shall turn over to the Board of County Commissioners, at a meeting to be held on the first Monday in October of each and every year for that purpose, at which meeting the County Commissioners shall examine and compare such son of rolls by original and copies, and cause the Assessor, who suall attend Examination and compari County Commissioners. Certificate. such meeting from day to day, to correct all mistakes and inaccuracies in descriptions, or of other character; and after such books shall bave been examined and corrected, the Board of County Commissioners shall endorse on them a certificate that they have so examined them and that they are correct, which certificate shall be signed by at least three members of the Board; and the Assessor shall then issue and annex to one of said books the warrant hereinafter provided, and a copy of said warrant shall be recorded in the minutes of the Board of County Commissioners. SEC. 30. The Assessor shall transmit one copy to the CompDisposition of troller, and the other, to which the warrant shall be added, shall be delivered to the Tax Collector; and the original shall be filed in the office of the Clerk of the Circuit Court. rolle. Affidavit to rolls. SEC. 31. When the Assessor shall have completed his assessment and made copies thereof, he shall attach to each an affidavit, to be taken before some person authorized by law to administer oaths, which shall be in the following form: State of Florida, County of ........: Personally appeared before me.. Sworn to and subscribed before me this... .day..... SEC. 32. To the assessment roll delivered to the Tax ColCollector's war- lector a warrant under the hand of the Assessor shall be annexed in the following form, to-wit: rant. Form of. The State of Florida to...... of........: Tax Collector of the county You are hereby commanded to collect out of the lands and from each of the persons and corporations named in the annexed roll, the taxes set down in each roll opposite each name, corporation or parcel of land therein described; and in case the taxes so imposed are not paid at the time prescribed by law, you are to collect the same by levy and sale of the goods and chattels, lands and tenements so assessed, or of the person or corporation so taxed; and all sums collected for State taxes, you are to pay to the State Treasurer at such time as may be required by law, and at the same time you are to pay to the County Treasurer all sums collected for county taxes, and to the Treasurer of the County Board of Public Instruction all sums collected for school taxes, and you are further required to make all collections on or before the first Monday in March, and on or before the third Monday in March you will make a final report to and settlement with the Comptroller and County Commissioners. Given under my hand and seal this........day of...... in the year 188.. .... Assessor of........county. 1887 to issue warrant If for any cause such warrant and assessment roll shall not be delivered to the Tax Collector on or before the first Monday When County of November of any year, or the Tax Collector shall fail or Commissione:s omit to obey the command thereof as therein required, it shall be the duty of the County Commissioners to issue another warrant in the same form as the above provided, except that they shall name and appoint therein such day as in their judgment may be proper, not exceeding sixty days from the first Monday in March, by which the taxes shall be collected and paid over, and final settlement be made with the Comptroller and County Commissioners; Provided, however, That all warrants now outstanding shall be of full force and effect until all the taxes remaining unpaid standing warshall have been collected and final report and settlement made rants. by the Tax Collectors with the State and county authorities; and all warrants heretofore issued or to be issued shall be of full force and effect in the hands of any successor, immediate or remote, of the Collector to whom it may have been, or may be, so issued. Force of out. instructions to SEC. 33. The Assessors and Collectors, in the execution of their duties, shall use the forms and pursue the instructions Comptroller's which may from time to time be transmitted to them by the be followed. Comptroller. ure to assess, SEC. 34. If the Tax Assessor shall fail to do the duties and assess the taxes in the manner prescribed in this act, he shall Penalty for failbe deemed guilty of a misdemeanor, and on conviction shall &c. be fined not less than fifty nor more than two hundred dollars. SEC. 35. The Collector of each county on the receipt of the roll for the current year, with the warrant annexed, shall pro- taxes. Collection of |