ORDINANCES REGULATING THE ASSESSMENT AND COLLECTION OF TAXES
35. All property, both real and personal, stocks and trade, and merchandise,
held within the town of Roberta, whether owned by individuals or corporations,
or held by any citizen in his or her or their own right of any other person or
persons, or as agent, trustee, executor, administrator or guardian or in any
other capacity whatever, and all other property subject to state taxes, shall be
liable to taxation at a rate per cent to be fixed and determined by the Mayor
and Council as hereinafter directed, except such property as may be exempted by
the charter of the town and the laws of the state.
36. The assessors elected or appointed by the Mayor and Council
for the purpose of assessing or receiving the valuation of property in the
corporate limits of the town of Roberta shall receive all returns to them on the
oaths of the persons making them, and if any person shall fail to make a return
or to affix a fair value, said assessors shall make such valuation according to
the best information in their power to obtain and in case where no return is
made or no valuation given by the
person returning, the Mayor and Council may assess a double tax.
38. The assessors receiving the returns of persons subject to taxation may
require such persons owning property within the corporate limits of the town of
Roberta may require such person to take the following oath to wit: "I, A. B. do
solemnly swear or affirm (as the case may be), that the return that I have made
this day to the assessors of the properly liable to taxation owned by me in my
own right, or in the right of any other person or persons whatever, or guardian,
trustee
executor, administration, or any other capacity whatever, in the corporate
limits of the town of Roberta on the day fixed by the Governor and Comptroller
General to levy taxes for the state of Georgia is true to the best of my
knowledge and belief, so help me God.''
39. It shall be the duty of the assessors to make a digest of all the taxable
property of the town of Roberta with the appraised value thereof and return the
same to the Mayor and Council at their first regular meeting in June, or as soon
thereafter as may be, and when such digest shall have been inspected and found
correct, the Mayor and Council may proceed to assess such rates per cent on the
entire amount as will raise an amount of revenue corresponding to the wants of
the town of Roberta for the current year.
40. If any person or persons who are taxed by any section of these ordinances
shall fail or refuse to pay the same when called on the same may be forthwith
collected by execution or otherwise as the Mayor and Council may direct.
41. From and after the passage of this ordinance no person shall be permitted to
vote for Mayor or Councilmen who has not paid all the taxes due, except for the
year in which the election is held and it is made the duty of the Marshal to
furnish a list of such persons in default of taxes, to the superintendents and
managers of said election on the day of election.
42. All persons and firms opening any kind of business other than that for which
a special tax is prescribed in the town of Roberta after the date fixed for
making returns, shall pay in advance a special tax thereon of ten dollars.
The preceding 11 sections adopted and all laws and parts of laws in conflict
with same or hereby repealed.
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