Fire. Water. City debt. Lands. cies. Proviso. Amount of taxes how fixed. Deficien cies to be added. VII. For the support of the fire department. VIII. For supplying the city with water for the extinguishment of fires and other purposes. IX. For the payment of interest upon the city debt, and upon temporary loans, and such part of the principal thereof as may be due and payable. X. For purchasing necessary real estate. XI. For the contingent expenses of the city, and for all other objects and purposes authorized by this act, to be assessed and collected in such manner as the common council shall by ordinance direct; provided, always, that it shall not be lawful for the common council to raise by taxation in any one year, in the general assessment for city purposes, an amount of money that shall cause a greater rate than one hundred cents on one hundred dollars of the valuation of the real and personal estate of the citizens. 53. And be it enacted, That in all cases when the state and county taxes to be collected in said city in any year, shall be directed by the common council to be assessed and collected before the quota of the said taxes to be levied and collected in the said city for such year shall be fixed as prescribed by law, it shall be the duty of the board of city assessors of said city, in making their assessments, to assess the amount of taxes fixed as the quota of the said city for the last preceding year; and in case of any deficiency in the amount of taxes so assessed, it shall be the duty of the common council to direct the amount of such deficiency to be added to the amount required to be assessed and levied for the next year; provided, that nothing herein contained shall be construed to relieve the said city from the obligation imposed by law to pay the amount of state and county taxes required to be levied and collected in the said city in each year; and provided also, that the city treasurer shall pay over to the county collector of the county of Mercer, the to be paid. proportion of state and county taxes directed to be assessed and levied in said city at the time prescribed by law, or at any time previous thereto as the common council shall direct, and under the penalties that are or may be prescribed by law in regard to the collectors of the several townships of this state. State and county taxes when When board of assessors to meet. 54. And be it enacted, That the board of city assessors shall meet on the first Monday in May after the passage of this act, and on the first Monday in May every year there after, and at such meeting they shall select one of their number as chairman, who shall hold his office one year or during the pleasure of said board of assessors; a majority of said assessors shall constitute a quorum for the transaction of business, and they shall have power to adjourn from time to time, and make such rules and regulations for their own proceedings, as are not inconsistent with this act or the ordinances and resolutions of common council. valuation property. 55. And be it enacted, That the said board of city assessors To make shall possess the powers of the like officers of any township, of real and of this state, and having duly organized, immediately after personal the regular meeting in May in each year, shall proceed to make a full and fair valuation, enumeration and assessment of all the taxable real and personal property in said city according to law; and all statements, returns and affidavits shall be as of the first Monday in May in each year, the day When amon which the assessment is to commence; the assessors shall dated. tabulate and arrange such valuation, enumerations and assessments, in lists, which shall also exhibit, in alphabetical Lists how order, the names of all persons, firms, companies, or corpor- to be made. ations liable to be assessed to pay any tax, designating the lands, tenements, and real estate by the numbers of the streets and avenues, as far as practicable, as laid down on the maps prepared or to be prepared for that purpose, or on the city atlas, and to affix to each lot, and each subdivision thereof, as the same stands recorded on said atlas, distinguishing the same by their marks or numbers, the fair value. of each lot or subdivision, together with the value, enumeration and assessment of the objects liable to taxation, for which such person, firm, company or corporation is liable at the time of making these valuations, enumerations and assessments; the assessors shall also make out lists, showing the name and residence of each male inhabitant of said city of the age of twenty-one years and upwards, upon whom they shall assess such poll tax as required by law, or by any be assessed ordinance of the common council passed in conformity with any statute in force at the date of the passage of this act, provided, that the valuation of such lots or subdivisions of Appraiselots made in the year one thousand eight hundred and sev. 1874 to reenty-four shall remain until the next annual assessment and main. valuation. Poll tax to ment of 56. And be it enacted, That the said board of assessors, or Assessors such of their number as they may designate for that pur- county to meet board. Atlas to be renewed. Made a public record. Surveyor to have altas ter. neglect to entered on register. How part of a lot to pose, shall attend all the meetings of the county board of assessors of Mercer county, which shall be convened according to law; and in the proceedings of said county board of assessors, shall be entitled to as many votes as there are wards in the city of Trenton, which votes shall be cast as said city assessors, or a majority of them, shall direct. 57. And be it enacted, That it shall be the duty of the common council to have renewed from time to time the city atlas as now provided and regulated by law, and the alterations which have been made therein shall be incorporated into such renewals thereof whenever the common council shall deem it expedient; the said city atlas and all renewals thereof shall be deemed public records of the said city. 58. And be it enacted, That the city surveyor shall have and regis- the custody of the city atlas, and he shall also keep a book in which he shall register the names of the several lot own ers, and specify the lots owned by them respectively, as far Penalty for as he can ascertain the same; and whenever thereafter the have deed owner of any lot shall sell the same or any part thereof, the purchaser shall, within thirty days thereafter, under such penalty for neglect or refusal as common council may by ordinance prescribe, present the deed of conveyance thereof to the city surveyor, who shall record in said register the date thereof and the name of the persons by and to whom the said conveyance was made; and when a part of a lot plotted on said atlas shall have been conveyed, it shall be the duty of the be plotted. city surveyor to mark on said map, in different colored ink, the part so conveyed, and to enter into his register the name of the grantee of each part; if the seller of any real estate shall, within thirty days after such sale, file in the office of the city surveyor a statement of the date of sale, name of purchaser, number and page of lot on city atlas, and a particular description of the land sold, the said land shall thereafter be assessed to such purchaser; it shall be the duty of veyor how the common council to fix by ordinance the fees which the city surveyor shall be entitled to receive from the persons applying to him for his services under this section; and all No exemp real estate in said city shall be assessed for municipal purposes without any deductions for any indebtedness what Fees of sur fixed. tion on real estate. Finance committee ever. 59. And be it enacted, That it shall be the duty of the to examine board of assessors to prepare full lists of taxes, and have lists. them ready for examination before the finance committee make out of the common council, on or before the last Monday in May in each year, and the finance committee shall, after examination, when satisfied that the taxes have been justly and legally assessed, direct duplicates to be made in the shortest possible time, and placed in the hands of the receiver of taxes, whose duty it shall be to make out bills, and Receiver to serve said bills upon the taxpayers, that they may be noti- bills and fied of the amount of taxes assessed against them; said contain. bills shall contain a printed notice, when and where the commissioners of appeals will meet for the purpose of hearing any appeals from parties considering themselves aggrieved. what to to contain. 60. And be it enacted, That the assessors of the said city what the shall so arrange their duplicates as to specify therein, by duplicates their letters and numbers in the city atlas, the several lots or sub-divisions of lots assessed, with the valuation thereof, the amount assessed thereon, and the name of the owner thereof, as shown by the register kept by the city surveyor, to the end that each lot and sub-division, as they appear at the time upon the city atlas, and each lot and sub-division shall be liable for the whole tax assessed thereon, but if any shall have been sold, and such transfer not entered on said atlas and register aforesaid, the person who shall have paid the tax assessed thereon, shall have the right to recover Tax may from the other parties interested, their proportion of said be recovertax. in proportion to the value of the several parts thereof. ed. a lien on for two 61. And be it enacted, That all taxes which may be here- Tax to be after assessed upon any lands, tenements and real estate in real estate said city, shall be and remain a lien thereon for the amount years. of such tax, with interest thereon, and all costs and fees, for the space of two years from the date of the tax warrant, notwithstanding any devise, descent or alienation thereof, or any judgment, mortgage or incumbrance thereon, and notwithstanding any mistake in the name or names of the Misnomers owner or owners, or omission to name the owner or owners not to inof such lands, tenements or real estate, and any assessment of taxes in which such mistake or omission occurs, shall be valid and effectual in law. validate. est on de 62. And be it enacted, That all taxes hereafter assessed in Twelve per said city, shall be charged with interest at the rate of twelve cent, interper centum per annum, from and after the day on which linquent they shall be returned by the receiver of taxes as delinquents. taxes. State, county and city assessed in Receiver to tify of 63. And be it enacted, That the assessors of said city shall taxes to be assess in the respective divisions and wards of said city, in one dupli- one and the same duplicate, all the state, county and city cate. taxes to be levied in said city in each year; and the assessors shall assess the said taxes, and the receiver of taxes demand all shall demand payment, at such times as the common countax and no- cil may from time to time direct, of the tax or sums assessed meeting of on each individual named in the assessment books, who resioners of side in the city of Trenton, in person, or by notice left at his or her place of residence, and also give notice of the time and place of the meeting of the commissioners of appeal; and the said assessors and receiver of taxes shall for receiver. performing the duties required of them by law and the city ordinances, be entitled to receive such compensation as the common council may by ordinance direct. commis appeals. Pay of assessors and Delinquents returned to justice. 64. And be it enacted, That in case of non-payment of when to be taxes at the time appointed for the payment thereof, it shall be the duty of the receiver of taxes, at such time as the common council may by ordinance direct, to return the names of all delinquents in the several wards, with the sums due from them respectively, and a statement of all the lots or sub-divisions of lots against which taxes may have been assessed and remain uncollected by him in the several wards, identifying such lots or sub-divisions by their marks. or numbers on the city atlas, with the name of the reputed owner thereof and the amount assessed thereon, to such justice of the peace in said city as the common council may from time to time appoint; and that it shall be the duty of any justice of the peace to whom any list of delinquents shall be returned as aforesaid, immediately upon the receipt thereof, to administer to the receiver of taxes returning the same, the oath prescribed by the thirteenth section of the Oath of Re-act entitled, "An act concerning taxes," and to issue his warrant directed to the receiver of taxes of the city of Trenton, as required by law, and thereby command the said receiver of taxes to cause the said several sums of money, with interest thereon, as aforesaid, and all lawful costs and fees to be levied and made, as provided by the eighteenth section of the "Act concerning taxes," aforesaid; provided, that if any person shall tender to the receiver of taxes the full proportionate amount of tax, due on any portion of a lot plotted on the city atlas, and shall at the same time present a correct written discription satisfactory to the receiver of ceiver. Proviso. |