§ 3. County tax assessor to assess all property; tax assessment roll.

(A)

The county tax assessor shall assess all property for all municipal taxes and the county tax collector shall collect such taxes for the municipalities in the county which by ordinance request their taxes to be so assessed and collected. Municipal special assessment liens shall be assessed and collected by the respective municipalities in the county in the method and manner as is provided by the law under which such special assessment liens are created.

(B)

The county tax assessor shall assess all real and personal property located within the corporate limits of each municipality in the county as desire to come under F.S. Ch. 61-2370, for municipal taxes levied by each such municipality upon the same valuation and according to the same principle controlling the valuation and assessment of such property for county and school taxes as established by general law, and that the same exemptions as now or may hereafter be granted under the Constitution or general laws of the state shall apply to or be allowed in connection with the assessment of such real or personal property.

(C)

The tax assessment roll, prepared in the manner provided by F.S. Ch. 61-2370, each year shall be reviewed and equalized at the time, in the manner, and by the county officials, as provided by the general laws of the state governing the review and equalization of county tax assessment rolls.

(1969 Code, App. B, §§ 2—4; Ord. 107, passed 3-14-63)