Page images
PDF
EPUB

Section 10. That if any paragraph, section, clause or provision of this act shall be held or declared to be invalid or unconstitutional, the same shall not affect or render invalid any other paragraph, section, clause or provision which is not within itself unconstitutional or invalid.

Section 11. That all laws and parts of laws in conflict with the provisions of this act, whether local, general or special, are hereby expressly repealed.

Section 12. That this act shall become effective immediately upon its passage.

Approved Sept. 7, 1923.

No. 231.)

(H. 462. Howze.

AN ACT

To provide for and regulate the assessment, levy and collection of munic

ipal taxes of the City of Bessemer, Alabama and to define the duties of the State, County and municipal officers in regards thereto, to fix the tax year for said City and to make the County Tax Collector of Jefferson County ex-officio the collector of property taxes for the city of Bessemer, Alabama.

Be it enacted by the Legislature of Alabama, as follows:

Section 1. The tax year for the City of Bessemer, Alabama, shall commence on the first day of October of each year and end on the 30th day of the next succeeding September and on and after the 1st day of October 1924 municipal taxes shall be due the said City of Bessemer for the tax year in advance on the 1st day of October of each tax year, and shall be delinquent at the time when the State and County taxes for the next preceding tax year are delinquent.

Section 2. The municipal taxes due and payable to the said City of Bessemer during the tax year 1923 shall be collected under and in accordance with the laws existing at the time this Act goes into effect, but from on and after the 1st day of October 1924 no municipal taxes of the City of Bessemer shall be due or collectable except under the provisions of this Act.

Section 3. It shall be the duty of the council of said City of Bessemer during the month of May 1924 and hereafter during the month of May of each year by resolution or ordinance, to levy a tax on ihe property situated in the said City of Bessemer for the next succeeding municipal tax year at a rate in no event in excess of the constitutional limit authorized to be levied by said City of Bessemer on the value of such property as assessed for State taxation as shown by the books of assessment for the State and County tax year ending on the 30th day of September next succeeding the levy. The levy so made by the council of

the said City of Bessemer shall go into force and take effect as of the 1st day of October next succeeding the levy and shall not be a lien on the subjects of taxation prior to the 1st day of October next succeeding the levy. After such levy is made it shall be the duty of the Mayor and the Clerk or other clerical officer of the City council of the said City of Bessemer on or before the 1st day of June next succeeding the levy, to certify and deliver to the tax assessor of Jefferson County, a copy of the resolution or ordinance passed by the said City Council in and by which taxes are levied by the said City of Bessemer for the next succeeding tax year commencing on the first day of the next succeeding October.

Section 4. The tax collector of Jefferson County shall on and after the 1st day of October 1924 ex-officio be the tax collector of the said City of Bessemer and he shall collect all property taxes for the said City of Bessemer at the same time, in the same manner and way under the same laws that State and County taxes are collected.

Section 5. From and after the 1st day of October 1924, the said City of Bessemer, shall subject to the lien of the State and County have a lien from on and after the 1st day of October of each municipal tax year, upon each and every piece or parcel property, real or personal for the payment of the municipal taxes for that tax year which may be assessed against the owners or upon such porperty for the use of the said City of Bessemer, which lien shall have priority over all other liens except for State and County taxes, and this lien shall exist as to all land bid in by the State at tax sales, for the annual tax thereafter assessed on the value of the property so purchased, in the event of the tax title failing.

Section 6. It shall be the duty of the tax assessor of Jefferson County, Alabama, on and after the 1st day of October, 1923, to show on the assessment list made or taken by him under the provisions of Section 2120 of the Code of Alabama of 1907, what property, if any, described in the lists, is situated within the said City of Bessemer and the assessor shall ascertain the value of each item, or subject of taxation, situated in the said City of Bessemer, separately from the value of each item not within sa;d City in such a way as to make of easy ascertainment the assessed value of property within the said City of Bessemer, Alabama.

Section 7. It shall be the duty of the State Auditor in preparing the form of assessment required under the provisions of Section 2349 of the Code of Alabama of 1907, to make the provisions for the assessor to indicate in the assessment list what property assessed, if any, is situated within the said City of Bessemer and in the abstract of duties placed on such form, the auditor may place instructions to the assessor such as will advise him of his duty in making assessments of property subject to municipal taxation.

Section 8. After the 1st day of October 1923, the book required to be made by the County tax assessor, under the provisions of Section 2122 of the Code of Alabama of 1907, shall also show the property subject to municipal taxation by the said City of Bessemer, and shall be so ruled that the amount of the said City of Bessemer taxes charged to each tax-payer or against property, in favor of said City of Bessemer for the next succeeding municipal tax year on the assessed value of the then current State tax year, can be entered and extended and footed up, and the footings carried from page to page, and the total amounts thereof, and footed up so as to show the amount of taxes in favor of the said City of Bessemer.

Section 9. After the municipal taxes shall have been levied by the council of the said City of Bessemer and certified to the tax assessor of Jefferson County for the next succeeding tax year beginning on the 1st day of the next succeeding October, the assessor must compute the amount thereof, at the rate levied by the City Council of the said City of Bessemer as shown by the certified copy furnished the assessor, of the resolution or ordinance passed by the said City Council of the said City of Bessemer, which will be owing by such tax-payer to the said City of Bessemer on the assessed value of the property for the then current State tax year, and enter the same in the books of assessment required to be made by the assessor under the provisions of Section 2122 of the Code of Alabama of 1907, opposite the name of such tax-payer, and foot up the same, the footings to be carried from page to page, and the total amount thereof footed up, such books shall appropriately show that the assessed value as extended by the assessor is for the municipal taxes for the next succeeding municipal tax year, based on the assessed value for State taxation for the then current tax year.

Section 10. The presiding officer of the Court of County Commissioners or other Court of like jurisdiction, in making the certificate required to be made by the provisions of Section 2156 of the Code of Alabama of 1907 shall embrace in such certificate the amount of municipal taxes which will be owing to the said City of Bessemer for the next succeeding municipal tax year, which certificate, after certifying the amount of State, County and special tax, shall continue in substance as follows: "The amount of municipal taxes for the City of Bessemer for the next succeeding municipal tax year is $.

the total amount and such certificate shall be a warrant to the tax collector of Jefferson County to proceed to collect such municipal taxes in the manner directed by law when due.”

Section 11. Upon collection of taxes by the tax collector, he shall embrace in his receipt required to be given under the provisions of Sections 2174 of the Code of Alabama of 1907, a statement of the amount of city taxes, if any, paid on real estate and city taxes, if any, paid on personal property, and if any interest has accrued stating the amount thereof paid, such receipt shall also show the tax year for which the City tax is paid and City for which the tax is paid, and such receipt shall be prima facie evidence that such tax-payer has paid his City taxes for the year stated on the real and personal property and other subjects of taxation.

Section 12. The tax collector, in making his monthly reports as required to be made under the provisions of Section 2200 of the Code of Alabama of 1907, shall embrace in each of such reports a statement setting forth the taxes collected by him for the said City of Bessemer during the preceding month, and up to the date of such report, subsequent to his preceding report, and a copy of each report shall be by the collector forwarded to the Mayor of the said City of Bessemer; within five days after making such report the collector must pay to the treasurer of the said City of Bessemer or the person designated by the Council of the said City monthly at the same time he is required to make payment of taxes collected for the State and County, all city taxes then due from him to the said City of Bessemer by him before that time collected. The Treasurer of the said City of Bessemer, or person designated for receiving the money for the City shall.give the County tax collector a réceipt in duplicate for the amount received, one of which duplicates shall be promptly forwarded to the State Auditor by the tax collector.

Section 13. The county tax collector must, on or before the 1st day of July of each year make a final settlement under oath with the Treasurer or other person designated by the Council of the said City of Bessemer, and then pay over to the Treasurer of the said City of Bessemer, or other person designated, the balance of the City taxes due from him as such tax collector and not paid over prior to the date according to the tax books in the office of the Judge of Probate of Jefferson County, Alabama.

Section 14. The County tax collector shall not be required to make or keep a separate account of any special taxes collected for said City but shall keep such account only in gross of the total tax levied by the city. If any part of the tax collected by the said City is set apart by the laws for any special purpose, the Treasurer or person acting as such of said City, shall as the law may direct keep a separate account and distinct fund as required by law arrived at and set apart by the Treasurer from the amount paid into the treasury by the tax collector in proportion as such special tax levied bears to the total taxes levied by the City, and the special taxes received by the City treasurer shall be disbursed by him as required by law.

Section 15. The County tax collector must, in his report of lists of insolvents, and list of errors of assessments to Court of County Commissioners or other Court of like jurisdiction required to be made under the provisions of Section 2184 of the Code of Alabama of 1907, embrace in said report the amount of city taxes assessed against each tax-payer, in favor of the said City of Bessemer, the same as he is required to report the amount of State and County taxes assessed against each taxpayer.

Section 16. The court of county commissioners, or other court of like jurisdiction shall, in discharging the duties imposed upon the court by the provisions of Section 2185 of the Code of Alabama of 1907, credit the tax collector with city taxes contained in such list and with taxes in litigation in the same manner and way and under the same conditions that credits are required to be given in favor of the collector of county taxes shown in the list.

Section 17. Upon the allowance and credit to the county tax collector of insolvent taxes and taxes in litigation, the court of county commissioners or other court of like jurisdiction shall in behalf of said City of Bessemer, state a new account against the tax collector for the amounts of insolvent city taxes and city taxes in litigation in the same manner and way as is provided in regard to insolvent county taxes and county taxes in litigation by Section 2187 of the Code of Alabama of 1907, and the collector shall remain charged with such sum until the liability is discharged under the provision of the law.

Section 18. The presiding officer of the court of county commissioners, or other court of like jurisdiction shall embrace in the list of insolvent taxes allowed, which he is required to furnish to the collector under the provisions of Section 2188 of the Code of Alabama of 1907, and as a part of such list, the name of each insolvent tax payer of such city taxes, and the amount of such city taxes, and cost, if any, due from the insolvent to the said City of Bessemer.

Section 19. It shall be the duty of the county tax collector to collect insolvent city taxes and make monthly reports, payment and settlement thereof with the city treasurer of each city in the same manner and way and at the same time that he is required to do in regard to State and County taxes under the provisions of Section 2189 of the Code of Alabama of 1907.

Section 20. At the same time the county tax collector makes final report of the uncollected balance of insolvent taxes, as required by the provisions of Section 2190 of the Code of Ala

« PreviousContinue »