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HomeMy WebLinkAbout0012 . 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 - 1 - OA-CWvzCVVlU. /20. ) Z 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 - 2 - o Advnol/FU'.L /20, / c:0 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. - 3 - {/'4,cju'vzevrU:L I!{J, J.Z 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 - 4 - U/t di/Y'.-Cvne:.'- 120. / ~ 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 - 5 - (l1,clvnct/VtLL. /20.. 12..., 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 - 6 - a~clc/1'la/j~C<. /(0. [:::L 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; - 7 - () i1dt/!'ZO(,/,z('..e., /10, /~ 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 - 8 - o />dl/YlCl/J'bC/-- l?c, /;z, 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. - 9 - O/vd{/v'-Cvn c<-... 12v, / '-0