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ORDINANCE NO. 12.
AN ORDINANCE PHOVIDING FOH THE ASSESSMENT AND COLLECTION
OF A PROPEHTY TAX IN THE CITY OF AHCADIA, FDR MUNICIPAL PURPOSES,
ADDING TO AND AMENDING ORDINANCE NUMBER 9 PASSED BY TIlE BOAHD OF
TRFSTEES OF THE CITY OF AHCADIA ON MAY 2ND, 1904.
THE EOARD OF 'l'HUSTEES OF THE CITY OF ARCADIA, DO ORDAIN AS
FOLLOWS:
Section 1. The fiscal year of the City of Arcadia is hereby
declared to be from the first of 1~rch to the last day of February both
day inclus ive.
Section 2. All taxable property or property not exempt from
taxation under the laws of the United States or the State of California
situate within the corporate limits of the City of Arcadia, must for
the purpose of taxation be assessed at its reasonable value; and it is
hereby made the duty of the Clerk and ex-officio Assessor of the City
to prepare between the first day of J~y and the first day of August of
each year, a full and correct list or schedule of all property subject
to taxation within the limits of the City (except such as is required by
law to be assessed by the State Board of Equalization) and assess the
property so listed to the persons who were the owners thereof at l2
o'clock M on the first Monday in March next precedeing; provided that
if the owner of any such property is unknown, the same must be assessed
to unknown owners.
Section i. The Assessor may exact from each person a statement
under oath, setting forth specifically, all the real and personal pro-
perty owned by such person or in his possession or under his control at
12 o'clock Noon on the first Monday in r~rch, which statement shall be
in writing showing separately, such property in detail and fully.
Section ~. The Board of Trustees must furnish the Assessor with
"Blank forms" of the statements provided for in the precedeing section,
affixing thereto and affidavit in form as follows;
0tate of California I
I
County of Los Angeles I
SS.
I
do swear that I am a resident of
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Los Angeles County; that the foregoing list contains a full and correct
statement of all property subject to taxation which I, or any firm of
which I am a member, or any corporation, association or company, of which
I am president, cashier, secretary or manageing agent, owned, claimed,
possessed or controled at 12 o'clock M on the first Monday in 1~rch last,
and which is not already assessed this year, and that I have not in any
manner whatsoever transferred or disposed of any property, or placed any
property. out of the City of Arcadia, or may possession, for the purpose
of avoiding any assessment on the same, or of making this statemnt; and
that the debts therein stated as owing by me are owing to bona-fide
residents of this State, or to firms or corporations doing business in
this State. Subscribed and sworn to before me
day of
190L~
name of tax payer
this
City Assessor.
Section 2' If any person after the demand made by the Assessor,
neglects or refuses to give under oath, the statement herein provided
for, or to comply with the other requirements of this Ordinance, the
Assessor must note such refusal or neglect on the assessment book,
opposite his name, and make an estimate of the value of the property of
such person and the value so fixed must not be reduced by the Board of
Trustees acting as a Board of Equalization.
Section i. Any property discovered by the Assessor to have
escaped assessment for the last precedeing year, may be assessed at
double it's value.
Section I. The Assessor must be provided by the Board of
Trustees with an assessment book, with the appropriate headings in which
must be listed all property within the City and in which book must be
specified in separate columns under the appropriate head;
1.
2.
~:
5.
6.
~:
9.
10.
11.
Number of receipt
Taxpayers name
Description of property
NumbeI' of acres
Value of real estate
Value of improvements thereon
Value of personal property
Amount of money
Total value of all property
Deduction on account of mortgages, deeds of trust
Deduction on account of unsecured solvent debts
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12.
13.
14.
15.
16.
17.
Total value of all property after deductions
Total valuation after equalization by the Board of
Equalization of the City of Arcadia
Total tax
When paid
Tax collected by the Assessor
Remarks
Section 8. On or before the first day of August, in each year,
the Assessor must complete his assessment and he must take and subscribe
an affidavit to be written or printed in said assessment book and which
shall be as follows: I
Clerk and ex-officio Assessor
of the City of Arcadia do swear, that between the first day of May and
the first day of August Nineteen Hundred and
I have caused to be
made dilligent inquiry and examination to ascertain all the property with-
in the City of Arcadia, subject to assessment by me.. and that the same
has been assessed on the assessment book equally and uniformally,
according to my best judgement, information and belief, at its full cash
value, and that I have faithfully complied with all the duties imposed
on the Assessor by the Ordinances of said City and the laws of the
State of California in relation thereto; and that I have not imposed any
unjust or double assessment through malice or ill will or otherwise.
Section ~. The Assessor must when directed so to do by the Board
of Trustees make in a map book provided for the purpose by the Board a
plan of the various blocks within the City and mark thereon, in each
sub-division the name of the person to whom it is assessed.
Section 10. As soon as completed, the assessment book, together
with the map book and statements mm t be delivered to the Clerk of the
City who must immediately give notice thereof, and of the time the Board
will meet to equalize the assessments, by posting in three public places
in the City; and in the meantime the assessment book must remain in said
Clerks office for inspection of all persons interested.
Section 11. The Board of Equalization has the power after giving
notice in such a manner as it may bY rule prescribe, to increase or
lower the entire assessment roll, or any assessment contained therein
so as to equalize the assessment of the property contained therein and
make such assessment conform to the true value of such property in money.
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Section 12. The Board of Trustees shall on the second Monday in
August of each year, meet at their office in t he City, as a Board of
Equalization and carefully examine the assessment book, and equalize the
assessment of that property inthe City; and they shall continue the
examination thereof until the business of equalization is disposed of.
Section ~ No reduction must be made in the valuation of
property unless the party affected thereby or his agent, makes and files
with the Board a written application therefor, verified by his oath, show-
ing the facts upon which it is claimed such reduction should be made.
Before the Board grants the application or make any reduction applied for,
it must oxamine on oath, the person or the agent makin~ the application,
touching the value of the property in question: no reduction must be made
unless such person or agent making the application attends and answers
all questions pertinent to the inquiry. Upon the hearing of the applica-
tion the Board may hear and take such evidence in relation to the subject
pending, as in its discretion it may deem proper and the decision of the
Board shall be final as to the question.
Section 14. The Clerk of The City shall be Clerk of the Board
of Equalization and shall record in a book to be kept for that purpose
all changes, corrections and orders made by the BOffi'd during its session;
or as soon as possible after its adjournment, he shall enter upon the
assessment book all changes and corrections made by the Board. On or
before the first Monday in September he must deliver the assessment so
corrected to the Board of Trustees with an affidavit affixed thereto
subscribed by his as follows; I, , do swear as Clerk of the
Board of Equalization of the City of Arcadia, I have kept correct minutes
of all the acts of the Board touching alterations in the assessment book;
that all alterations aereed to or directed to be made are entered in this
book and that no changes or a lterations therein have been made except
those authorized.
Section 12. Immediately upon the receipt by the Board of
Trustees of the corrected assessment book as provided in Section 14, the
Board must ascertain and fix the rate per cent of taxes necessary to be
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levied for municipal purposes for the current fiscal year and levy the
same designating the number of cents on each One Hundred Dollars of
property assessed for such fund.
Section 16. Within ten days after the corrected assessment book
shall have been received by the Board of Trustees from the Assessor in
pursuance of the provisions of Section 14, the levy of taxes must be
completed and the Clerk of the City shall immediately, upon its completion
deliver the assessment book to the Marshal and ex-Officio Tax and License
Collector of the City and take his receipt for the amount of the tax due
thereon, whereupon the said Tax Collector must post notices in at least
three public places within the City specifying:
1. That taxes will be due and payable on the first Monday in
November.
2. That taxes will be delinquent on the last Monday in
December at 6 o'clock p. M. and that unless paid prior thereto, 5% will
be added to the amount thereon.
3. The time and place at which payment of taxes may be made.
Section ll. The tax collector must mark the date of payment of
any tax in the assessment book apposite the name of the person paying;
and he must give a receipt to every person paying any tax, specifying
the amount of the assessment and the tax paid with a description of the
property assessed.
Section 18. On Saturday of each and every week the Tax Collector
must settle with the Treasurer for all ~onies collected by him for the
City and pay the same over to the City Treasurer and take his receipt
therefor; and he must on the same day, deliver to and file in the office
of the Clerk of the City, a statement under oath showing;
1. An account of all his transactions and receipts since his
last settlement.
2. That all monies collected by him as tax collector has been
paid to the Treasurer.
Section ~. On the last Monday in December of each year at
6 0 'clock P. M. all unpaid taxes.. shall be delinquent and the tax collector
must thereafter collect for the use of the City an addition of five per
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cent upon the amount of taxes.
Section 20. On the Fourth Monday in January of each year a
complete delinquent list containing the names of persons and a descrip-
tion of property delinquent and then owing taxes, must be delivered by
said tax collector to the Board of Trustees; in which list must be set
down in numerical order or alphabetical order all mstters and things con-
tained in the assessment book and relating to delinquent persons and
property.
Section 21. The Board of Trustees must carefully compare the
said list with the assessment book, and if satisfied that it contains a
full and true statement of all taxes due and unpaid, they must foot up
the amount of taxes so remaining unpaid, credit the tax collector with
and make a final settlement with him of all taxes charges against him in
the assessment book, and mus t require from him the Treasurers rece ipt or
receipts. If the delinquent taxes contained in said list, and the sum
receipted for by the Treasurer do not total the whole amount of taxes
levied as shown by the assessment book the board must require from the
Tax Collector an immediate accounting for the deficiency.
Section 22. After settlement with the Tax Collector as prescribed
in the preceeding section the Board must charge the said Collector with
the amount due on the delinquent tax list; with five per cent (5%) added
thereto, and within three days thereafter deli vel' the list to t he Tax
Collector.
Section ~. The City Tax Collector must append to and ~lublish
with the delinquent list, a notice that unless the taxes delinquent to-
~ether with the cost and percentage are paid on the real property upon
which such taxes are a lien will be sold at public auction, such
publication must be made once a week for three successive weeks in a
newspaper or supplement thereto, to be designated by the Board of Trustees
and also by notice posted in three public places within the City of
Arcadia and such publication and notice must designate the time and place
of the sale, but the time of such sale shall b9 not less than twenty one
days from and after the first publication, and the place of the sale must
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be at or in front of the Tax Collectors Office.
Section ~. The Tax Collector must, in addition to the taxes
due on the delinquent list, and five per cent added thereto adrt fifty
cents on each lot, piece or tract of land separately assessed and on each
assessment of personal property delinquent which amount must be paid into
the City Treasury as the taxes are paid.
Section Si. On the day fixed for sale, or on some day subsequent,
to which such sale may have been postponed of which notice must be given,
the Tax Collector must, betwea~ the hours of ten o'clock A. M. and Three
o.clock P. M. commence the sale of property advertised, commencing at the
head of the list and continuing alphabetically or in the numerical order
of lots and blocks until completed. The s aid collector may post-pone
the day of commenc ing the sale, or the sale from d ay to day provided that
the sale be completed within ten days from the day first fixed therefor.
Section 26. The owner or person in possession of any real estate
offered for sale for taxes due thereon may designate in writing to the
tax collector, prior to the sale, what portion of the property he wishes
sold, if less than the whole; but if the owner or possessor does not de-
signate, then the tax collector may designate it, and the person \mo will
take the least quantity of land, or in case an undivided interest is
assessed then the smallest portion of the interest, and pay the taxes
and costs due, including fifty cents for the duplicate certificate for
sale, is the purchaser.
But in case there is no purchaser in good faith for the same as
provided in this erdinance, on the first day that the property is offered
for sale, then, when the property is offered thereafter for sale, and there'
is no purchaser in good faith for the same, the whole amount of the pro-
perty assessed shall be struck off to the City of Arcadia, as the pur-
chaser and the duplicate certificate delivered to the City Treasurer and
filed by him in his office, but no charge shall be made for the duplicate
certificate when the City is the purchaser and the duplicate certificate
delivered to the City Treasurer filed by him in his office, but no charge
shall be made for the duplicate certificate when the City is the purchaser;
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and in such case the tax collector shall make an entry IISold to the City
in the delinquent assessment list opposite the tax and he shall be
credited with the &mount thereof in his settlement made pursuant to the
provisions of this Ordinance.
Section 28. The bid of any person refusing to make the payment
for property purchased by him must not be received on sale of any pro-
perty advertised in a delinquent list for that year.
Section ~. After receiving the amount of taxes and costs, the
tax collector must make out a duplicate certificate date on the day of
sale, stating (when known) the name of the person assessed, a description
of the land sold, the amount paid therefor, that it was sold for taxes
giving the amount and year of the assessment, and specify the time when
the purchaser will be entitled to a deed, the certificate must be signed
by the tax collector and one copy of it delivered to the purchaser and
the other filed with the City Clerk. The Tax collector before delivering
any certificate must in a book kept for that purpose, enter a descrip-
tion of the lands sold corresponding with the description in the certifi-
cate, the date of sale, the purchasers name, and the amount paid and
regularly numbered the description on the margin of the book and put
corresponding number on each cerrificate, such book must be open to
public inspection without fee during office hours, when not in use.
Section ~. On filing the certificate of sale with the City
Clerk, the lien of the City vests in the purchaser and is only divested
by the payment to him, or to the City Treasurer for his use, of the
purchase money and fifty per-cent thereon.
Section 21. A redemption of the property sold may be made by
the owner or any party having an interest therein, within twelve months
from the date of purchase, or at any time prior to the giving of the
notice and application for a deed as provided for in this Ordinance; re-
demption must be made in lawful money of the United States and when made
to the City Treasurer he must credit the amount paid to the person named
in the tax collectors certificate and pay it on demand to such person or
his assigns. In each quarterly report and at such other times as the Board
of Trustees may require the City Treasurer name the persons entitled to
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rsdemption money and the amount due to each.
Section ~. On receiving the certificate of sale from the tax
collector, the Clerk must file it and make an entry in a book similar to
that required of the tax collector, and upon the payment to the person
nemed in the certificate, or to the City Treasurer for his use, of the
total amount of the redemption the City Clerk must mark the word (redeemed)
the date and by whom redeemed, on the certificate and on the margin of
the book where the entry of the certificate is made, and for each certifi-
cate so marked the City Clerk shall be entitled to receive a fee of fifty
c en ts .
Section .ii. The pruchaser of the property sold for delinquent
taxes, or his assignee, must if he apply for a deed, comply with Section
3785 of the political code of the Stat e of California which is hereby
made applicable to the subject of tax deeds for property sold for de-
linquent municipal taxes substituting the word City for the words
(State and County) occuring therein.
Section ~. The matters recited in the certificate of sale must
be recited in the deed and such deed duly acknowledged and proved, is
primary evidence that;
1. The property was assessed according to law
2. The property was equalized according to law
3.. The taxes were levied according to law
4 The taxes were not paid
5. The property was sold as prescribed by law, by the proper
officer and at the proper time and place
6. The property was not redeemed
7.. The person who executed the deed was the proper officer
8 Where the real estate was sold to pay taxes on personal
property, that the real estate belonged to the person
liable to pay taxes.
Section .2.2. Such deed, duly acknowledged or proved is (except as
against actual fraud) conclusive evidence of the regularity of all other
proceedings from the Assessor inclusive up to the execution of the deed.
Passed September 13th, 1904.
E. .r. BALDWIN
President of the Board of Trustees.
ATTEST:
.r. P. CAVALLIER
City Clerk of the City
of Arcadia.
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