§ 49. Assessment and collection of property taxes.

All of the property within the village taxable for county purposes shall be assessed and listed for the purpose of taxation in the village assessment roll and the village manager shall proceed substantially in the same manner as is provided by law for the assessment of real and personal property for the purpose of county taxation, and in so doing the general law of the State of Florida upon the subject of taxation as it now or hereafter exists shall apply to and govern the assessment, levy and collection of taxes; the village council shall act for the village in all cases when the board of county commissioners would act under the general law of the State of Florida; provided, however, that the time for the completion of the tax roll, the ascertainment and determination of the amount necessary to be raised by taxation, the time of equalization and the ministerial duties to be done by the village officers may be prescribed by ordinance and the village shall have power to provide rules and regulations as to the manner of assessment and collection of taxes and to provide penalties for the nonobservance, and provide discounts not exceeding four (4) per cent for payment of taxes within prescribed periods.

Editor's note

This section has been editorially deleted as the procedure for assessment, levy and collection of ad valorem taxes has been preempted by the state in F.S. Ch. 192 et seq.