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ORDINANCE NO. 33.
AN ORDINANCE OF THE CITY OF ARCADIA, PROVIDING FOR THE ASSESS-
MENT AND COLLECTION OF CITY TAXES, AND REPEALING ORDINANCE NOS. 9 AND
12 OF SAID CITY OF ARCADIA.
THE I30AHD OF TRUSTEES OF THE CITY OF ARCADIA DO ORDAIN AS
FOLLOWS:
Section 1. The fiscal year of the City of Arcadia shall
commence on the first day of July of each year.
Section ~. All property within the corporate limits of the City
of Arcadia is subject to taxation, except such property as may be exempt
from taxation under the laws of the United States or of the State of
California. All taxable property must be assessed at its full cash value,
but nothing in this ordinance shall be construed to require or permit
double taxation.
The City Clerk, who is ex-officio City Assessor, (and who is for
convenience hereinafter designated as City Assessor) shall prepare be-
tween the first day of May and the first day of August following in each
year, a full and correct list of all property subject to taxation within
said City, (except such property as is required by law to be assessed by
the State Board of Equalization) and must assess such property to the
persons by whom it was owned or claimed or in whose possession or control
it was at 12 o'clock Meridian of the first Monday in March next preceding;
provided that if the owner of any such property is unknown, the same must
be assessed to tlunknown ownertl, but no mistake in the name of the owner,
or supposed owner, of the property assessed shall render the assessment
thereof invalid.
Section i. Said City Assessor must between the first day of
March and the first day of July of each year, exact from each person a
statement, in writing, under oath, setting forth specifically all the
real and personal property owned by such person or in his possession or
under his control at 12 o'clock Meridian, on the first Monday in March
in each year. Such statement shall show separately:
1. All property belonging to, claimed by or in the possession,
or under the control or management of such person.
2. All property belonging to, claimed by or in the possession,
or under the control or management of any firm of which
such person is a member.
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3. All property belonging to, claimed by, or in the possession,
or under the control or management of any corporation of
which such person is President, ~ecretary, Cashier or
Managing Agent.
4. An exact description of all lots and lands, improvement and
personal property, and all taxable State, County, City or
other municipal or public bonds, and the taxable bonds of
any person, firm or corporation, and deposits of money, gold
dust or other valuables, and the names of the persons with
whom such deposits are made, and the places in which they may
be found, and all mortagages, deeds of trust, contracts, and
other obligations by which a debt is secured and the property
in the City affected thereby and any exemptions claimed.
5. All solvent credits, unsecured by deed of trust, mortgage or
other lien on real or personal property, due or owing to
suoh person, or any firm of which his is a member, or due or
owing to any corporation of which he is president, Secretary,
Cashier or Managing Agent, deducting from the sum total of
such credits such debts only, unsecured by trust deed, mort-
gage or other lien on real or personal property, as may be
owing by such person, firm or corporation to bona fide
residents of this state. No debt shall be so deducted unless
the statement shows the amount of such debt as stated under
oath in aggregate; provided in case of bank; the statement
is not required to "show the debt in detail, or to whom it
is owing; but the vity Assessor shall have the privilege of
examining the books of such banks to verify such statement,
whenevel' one member of a firm or one of the proper officers
of a corporation has made a statement showing the property
of the firm or corporation, another member of the firm, or
another officer need not include such property in the state-
ment made by him; but his statement must show the name of
the person, or officer who made the statement in which such
property is included.
Section ~. The Board of Trustees must furnish said City Assessor
with "blank forms" of the statements provided for in Section 3 hereof. To
each of said statements shall be affixed an affidavit in form substantially
as follows, to-wit:
"I
. do swear that I am a resident of
and that my Post Office address is
that the above 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
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,
corporation, association or company of which I am President, Secretary,
Cashier or Managing Agent, owned, claimed, possessed or controlled at
twelve o'clook Meridian on the first Monday in March 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 said
City of Arcadia, or my possession for the purpose of avoiding any aSS6SS-
ment upon the same, or of making this statement; and that the debts therein
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stated as owing by me, are owing to bona fide residents of this state, or
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to firms or corporations doing business in this Sta te".
The affidavit to a statement on behalf of a firm or corporation,
must state the principal place of business of the firm or corporation, and
in other respects must conform substantially to the preceding form.
Section 2' The City Assessor may fill out the statement at the
time he presents it, or he may deliver it to the person and require him,
within an appointed time to return the same to him properly filled out.
Section 6. The City Assessor shall have power:
1. To require any person found within the corporate limits, to
make and subscribe an affadavit, giving his name and place
of residence or place of business and whether he is the
owner of any taxable property.
To subpoena and examine any person in relation to any state-
ment furnished by him, or which discloses property which is
assessable in the city, that may be stored with, in the
possession of or controlled by such person.
2.
Every person who shall refuse to furnish any statement re-
quired by this Ordinance, or to make and subscribe such
affadavit respecting his name and pLace of residence, or to
appear and testify when requested to do so by the Assessor,
as above provided, shall, for each and every refusal, and
as often as the same is repeated, forfeit to the City the
sum of twenty-five dollars, to be recovered by action
brought by said Assessor in the name of the City, in the Re-
corders Court. All moneys or penalties recovered by said
Assessor under ,the provisions of this section, must by him,
be paid into the treasury of the City, for the use of the ~it~
Section I. If any person, after demand made by the City Assessor,
3.
neglects or refuses to give, under oath, the statement in Section 6 of this
Ordinance provided for, or to comply with any other requirements of this
Ordinance, the City Assessor must note such neglect or refusal on the
assessment book, opposite his name, and must make an estimate of the value
of the property of such person, and the value so fixed by the City Assessor
must not be. reduced by the Board of 'frustees, acting as a Board of Equaliza-
tion.
Section 8. If the owner or claimant of any property not listed
by another person, is absent or unknown, the City ~ssessor must make an
estimate of the value of such property.
Section ~. All personal property consigned for sale to any person
within said City from any place outside of said city, must be assessed as
other property.
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Section ~. When a person is assessed as agent, trustee, bailee,
guardian, executor or administrator, his representative designation must
be added to his name, and the assessment entered on a separate line from
his individual assessment.
Section ll. The property of every firm and corporation must be
assessed in the name of the firm or corporation.
Section 12. The undistributed or unpartitioned property of de-
ceased persons may be assessed to the heirs, guardians, executors or
administrators; and a payment of taxes made by either binds all the parties
in interest for their equal proportions.
Section 12. Any property will~~lly concealed, removed, trans-
ferred or misrepresented by the owner or agent thereof, to evade taxation,
upon dicovery, must be assessed at not exceeding ten times ~ value, and
the assessment so made must not be reduced by the Board of Equalization.
Any property discovered by the City Assessor to have esc~ped assessment
for the last preceding year, if such property is in the ownership or under
the control of the same person who owned or controlled it for such pre-
ceding year, may be assessed at double its value.
Section Mh. In.case property assessed for taxes is sold to the
City for non-payment thereof, pursuant to the provisions of this Ordinance,
it shall be assessed each subsequent year until a deed is made to the City
therefor in the same manner as if it had not been so sold.
Section !2. Money and property in litigation in the possession
of a County Treasurer, of a Court, County ~lerk or Receiver, must be
assessed to such Treasurer, Clerk or Receiver, and the taxes be paid there-
on under the direction of the Court.
Section !i. The City Assessor must prepare an assessment book,
with appropriate headings, alphabetically arranged, in which said Assessor
must list all property within the City, and in which must be specified, in
separate columns, under the appropriate head:
1. The name and post office address, if known, of ther person to
whom the property is assessed.
2. Lands, by metes and bounds, or other description sufficient
to identify it, giving an estimate of the number of acres or
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the number of feet front, on any street, or the number of
the lot, and number or letter of the block in which the
land is situated, and the subdivision or addition of the
City to which it belongs, according to the system of number-
ing in use in the City, and the improvements thereon.
3. All personal property, showing the number, kind, amount and
quality; but a failure to enumerate in detail such personal
property shall not invalidate the assessment.
4. The cash value of real estate.
5. The cash value of improvements on such real estate.
6. The cash value of improvemen ts on real estate, assessed to
persons other than the owners of such real estate.
7. The cash value of all personal property exclusive of money.
8. The amount of money.
9. The assessment of the franchise, roadway, roadbed, rails and
rolling stock of any railroad, as apportioned to the City by
the State Board of Equalization under the provisions of
Section 3665 of the Political Code of the State of California.
Taxable improvements owned by any person, firm, association or
corporation, located upon any land exempt from taxation, shall, as to the
manner of assessment; be assessed as other real estate upon the assessment
book. No value, shall, however, be assessed against the exempt land, nor,
under any circumstances shall the land be charged with or become responsi-
ble for the assessment made against any taxable improvements located there-
on.
10. The total value of all property.
11. When any property, except that owned by a railroad or other
quasi-publio oorporation, is subjeot to or affected by a
mortgage, deed of trust, contract or other obligation by
whioh a debt is secured, said City Assessor must enter in
the proper oolumn the value of such seourity and deduct the
same. In entering assessments containing solvent credits
subject to deductions, as provided in section 3628 of the
poli tical Code of this State, the City Assessor mus tenter
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in the proper column, the value of the debt entitled to
exemption, and deduct the same. In making deductions from
the total value of the property assessed as above directed,
he must enter the remainder in the column provided for the
total value of all property for taxation. Each franchise
must be entered in the assessment book without combining
the same with other property or the valuation thereof.
12. The total value of all property after equalization by the
Board of Equalization.
~ection 11. On or before the first day of August in each year,
Assessor must complete his assessment book. He or his deputy must make
and subscribe an affidavit to be written or printed in said assessment
book and which shall be substantially as follows:
RI , Clerk and ex-officio Assessor (or
deputy, as the case may be) 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 made diligent inquiry and
examination to ascertain all the property within the City of
Arcadia, subject to assessment by me, and that the same has been
assessed on the assessment b09k, equally and uniformly according
to the best of my 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 the 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; nor allowed anyone to escape
a just and equal assessment through favor or reward or otherwise.
llBut the failure to take or subscribe such an affadavit, or any
affadavit, will not in any manner affect the validity of the
assessment.
~ection 18. The Assessor must, when directed to do so by the
Board of Trustees, make in a map-book to be provided for that purpose by
the Board, a plan of the various blocks within the City, and mark thereon,
in each subdivision, the name of the person to whom it is assessed.
Section !2,. As soon as completed, the assessment book, together
with the map-books and statements, must be delivered to the City Clerk of
the City, who must immediately give notice thereof and of the time the
Board will meet to equalize assessments, by publication once in a news-
paper published in the Vity, if any is printed in the City, if none, then
in such manner as the Board may direct. In the meantime the assessment
book, map-bookS and statements must remain in the said Clerks office for
the inspection of all persons interested.
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Section 20. Land once described on the assessment book need
not be described a second time, but any person claiming the same, and de-
siring to be assessed therefor, may have his name inserted with that of
the person to whom such land is assessed.
Section 21. The Board of Trustees must meet on the second Monday
in August in each year at 10 O'clock A. M. at the City Council room as a
Board of Equalization to carefully examine the assessment book, and to
equalize the assessment of property in the City. It shall continue in
session from day to day until the business of equalization is disposed of,
(but not later than the 4th, Monday in August). The City Clerk shall be
the Clerk of the Board of Equalization and the President of the Board of
Trustees shall be the Chairman of the Board.
Section 22. The Board of Equalization has power, after giving
notice in such manner as 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 oontained therein, and make the
assessment conform to the true value of suoh property in money.
Section Si. No reduotion must be made in the valuation of pro-
perty, unless the party affected thereby, or his agent, makes and files
with the Board a written application therefor, verified by hi.s oath, show-
ing the facts upon which it is claimed suoh reduction should be made. Be-
fore the Board grants the application or makes any reduction applied for,
it must first examine, on oath, the person or the agent making the applica-
tion touohing the value of the property of said person. No reduction must
be made unless suoh person, or the agent making the application attends
and answers all questions pertinent to the inquiry. Upon the hearing of
the application, the Board may subpoena such witnesses, hear and take suoh
evidenoe in relation to the subject pending, as in its discretion it may
deem proper. During the sessIon of the Board, the City Assessor and any
deputy whose testimony is needed, must be present, and may make any state~
ment or introduce and examine witnesses on questions before the Board.
Section ~. The Board of Equalization shall direct the City
Assessor to assess any taxable property that has escaped assessment, or to
add to the amount, number or quantity of property, when a false or imcom-
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plete list has been rendered, and to make and enter new assessments (at
the same time cancelling previous entries) when any assessment made by hUn
is deemed by the Board so incomplete as to render doubtful the collection
of the tax; but before the said Assessor is so ordered, the Clerk must
notify all persons interested by letter deposited in the post office of
said City, postage prepaid, and addressed to the person interested, at
least five days before action is taken, of the-day fixed when the matter
will be investigated.
Section ~ Said Clerk of said Board must record, in a book to
be kept for that purpose, all changes, corrections and orders I118de by the
Board, and during its session, or as soon as possible after its adjourn-
ment, 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 and accompany
the same with an affidavit thereto affixed, subsoribed, as follows:
I, . do swear that, 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 for the
year of 19" ; that all alterations agreed to, or directed to be made have
been made, and entered in this book, and that no changes or alterations
have been made herein except those authorized by said Board.
Section 26. Immediately upon the receipt by the Board of Trustees,
of the corrected assessment book as provided in Section ~ the Board must
ascertain and fix by resolution the rate of taxes to be levied for all
municipal purposes for the current fiscal year, and levy the same upon all
property, real and personal in said City, designating the number of cents
on each one hundred dollars of property, levied for each fund.
Section ~. As soon as said Board of Trustees has fixed the rate
of taxation for the year, the City Clerk must compute and enter in a
separate money column in the assessment book, the respective sums in
dollars and cents, rejeoting the fractions of a cent, to be paid as tax on
the property therein enumerated, and foot up the columns showing the total
amount of such taxes, and on or before the fourth Monday in september, he
must deliver said corrected assessment book to the City Marshall and ex-
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officio Tax and License Colleotor, with the full amount of the taxes
levied, and take his reoeipt for the amount of the taxes due thereon;
whereupon the said City Tax Colleotor must publish a notice by publication
at least two weeks in some newspaper, printed and published in said City,
if there is one, or if there is not, by posting it in three public places
in said City, specifying:
1. That taxes will be due and payable on the 2nd, Monday in
November and will be delinquent on the last Monday in
December next thereafter, at 6 o'clock, P. M. and that un-
less paid prior thereto, five (5) per cent will be added to
the amount thereof.
2. The time and place at which such payment of taxes may be
made.
Seotion 28. The Tax and License Colleotor 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 or any
part of any tax, specifying the amount of the assessment and the tax or part
of tax paid and the amount remaining uppaid, if any, with a description of
the property assessed. Upon every such receipt and upon every bill or
starement of taxes, there shall be distinctly and legibly written, printed
or stamped the words, "Sold for taxes", and also the year of such sale
whenevery the property described therein has been sold for taxes prior to
the date of such receipt, bill or statement and remains unredeemed.
Section ~. On Saturday of each and every week, the City Tax and
License Collector must settle with the City Treas<<rer for all moneys
collected by him for the City, and pay the same to the City Treas<<rer and
take his receipt therefor, and he must, on the same day, deliver to and
tile in the office of the City Clerk a statement under oath showing:
1. An account of all his transactions and receipts since his
last settlement.
2. That all money collected by him as Tax Collector has been
paid.
Section ~. If the City Tax and License Collector refuses or
neglects for a period of five days to make the settlements and payments
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required in this Ordinance, he shall be held liable for the fUll amount
of taxes charge a upon the assessment roll.
Section 2l. On the last Monday of December of each year, at 6
o'clock P. M. all taxes then unpaid shall be delinquent, and thereafter
the City Tax and License Collector must collect, for the use of the City,
an additional sum of five (5) per cent upon the amount thereof.
Section ~. On the third Monday of January of each year, a com-
plete delinquent list containing the names of all persons and a descrip-
tion of the property delinquent and then owing taxes must be delivered by
the Tax and License Collector to the Board of Trustees. In said list must
be set down in numerical or alphabetical order all matters and things con-
tained in the assessment book and relating to delinquent persons or pro-
perty.
Section 22' 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
total amount of taxes so remaining unpaid, and cred it the sa id Ci ty Tax
and License Collector therewith, and make a final settlement with him of
all taxes charges against him on the assessment book, and must require
from him the Treasurer1s receipt or receipts. If the delinquent taxes con-
tained in said list, and the sum receipted for by the City Treasurer, do
not equal the whole amount of taxes levied, as shown by the assessment
book, the Board must require of the City Tax and License Collector an
immediate accounting for the deficiency.
Section ~. After the settlement with the City Tax and License
Collector as prescribed in the preceding section, the Board must charge
the said Tax Collector with the amount of taxes due on the delinquent tax
list with 5 percent added thereto, and the cost of advertising, and within
three days thereafter deliver the list to said City Tax Collector.
Section 12. On or before the third Monday of February of each
year, the City Tax Collector must publish the delinquent list, which must
contain the names of the per sons and a description of the property delin-
quent and the amount of taxes, penalties and costs due, opposite each name
and decription, with the taxes due on personal property added to the taxes
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on real estate where the real estate is liable therefor, 01' where the
several taxes are due from the same person.
Section ~. The City Tax and License Collector must append to
and publish with the delinquent list a notice that unless the taxes de-
linquent, together with the costs and penalties are paid, the real pro-
perty upon which such taxes are a lien will be sold. Such publication
must be made once a weele for three successive weeks, in a newspaper or in
a supplement published in said City. If there is no newspaper in said
City, then by posting a copy of the list in three public places in said
~ity. Said notice must designate the time and plaoe when the property
will, by operation of t he law, be sold to the City, which sale must not be
less than twenty-one nor more than twenty-eight days from and after the
first publication of said notice, and the place of sale must be at or in
front of the City Tax Collector's office.
Section 21. Tne City Tax and License Collector must as soon as
he has made the publication required by Section 35 and 36 of this
Ordinance, file in the office of the City Clerk, a copy of the publication,
with an affidavit attached thereto that it is a true copy of the same;
that the publication. was made in a newspaper or supplement thereto, stating
its name and place of publication and the date of each appearance, and in
case there was no newspaper published in said City, that notices were put
up in three public places in said City, designating the places therein, and
such affidavit is primary evidence of all the facts stated therein.
Section ~. Whenever land to be sold for taxes is encumbered by
trust deed or mortgage and the taxes for which the land is to be sold is
for the value over and above the encumberance, as the said encumberance is
shown by and upon the assessment roll in the Tax Collectors office, the
Tax Collector shall at least ten days before the date of sale, mail a copy
of the publication required by Sections 35 and 36 of this Ordinance to the
mortgagee named in any such mo~tgage and to the Trustees named in any such
trust deed. When the addresses of the mortgagee named in any such mortgage
and the addresses of the trustee named in any such trust deed are unknown
to the Tax Collector, he shall deposit said notice, postage prepaid,
addressed in such name in the United States Post Office in said City. The
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Tax Collector shall -file a copy of said notice with an affidavit of the
time and place of mailing same with the City Clerk.
Section ~. The City Tax and License Collector must collect, in
addition to the taxes due on the delinquent list, together with five (5)
per cent added thereto, fifty cents on each lot, piece or tract of land
sep~rately assessed, and on each assessment of personal property so delin-
quent, which amount must be paid into the City Treasury.
Section ~. On the day and hour fixed for such sale, all the pro-
perty delinquent upon which taxes of all kinds, penalties and costs have
not been paid, shall by operation of law and the declaration of the City
Tax Collector, be called off the delinquent list in regular order and be
sepe.rately struck off and sold bo the City as purchaser; provided, however
that the owner or person in possession of any property offered for sale for
taxes due thereon, may prior to the sale of such property, pay the taxes,
penalties and cost due and thus satisfy the lien of the ~ity upon the pro-
perty. Said City Tax Collector must make an entry "Sold to the City", on
the assessment book opposite the description of the property sold, and he
shall be credited with the amount of the taxes, penalties and costs there-
on in his settlement.
Section ~. The Tax Collector must enter in appropriate columns
in the delinquent list opposite the description of each parcel of land sold
the date of sale and the total amount for which such parcel of land was
sold. In case of a subsequent redemption, the City Treasurer must make a
note of such redemption, and the date thereof on the margin of the delin-
quent list opposite the description of the land sold. Wherever by any
other provision of this Ordinance, provision is made for the cancellation
of a certificate of tax sale, the tax sale itself may be cancelled for like
reasons by the same board or officers mentioned, in any of the provisions
of this Ordinance; and whenever any sale is so cancelled, the City Treasurer
shall be notified thereof and shall enter the fact and date of such
cancellation upon the margin of the delinquent list opposite the descrip-
tion of the property involved.
Section ~. A redemption of the property sold may be made by the
owner, or any party having an interest therein within five years from the
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date of the sale to the City, or at any time prior to the sale of said
land by the City, in the manner provided by this Ordinance. Redemption
must be made in lawful money of the United States to the City Treasurer
and the Tre'asurer must account to the City for all moneys received under
such redemption.
~ection ~~ If the p~operty is not redeemed within five years
from the date of the sale to the City, the Tax Collector or his successor
in office, must make the City a deed of the property. Said deed shall be
in substanoe and may be in form, as follows:
"This indenture, made the _ day of
. 19___, between
Tax Collector of the City of Arcadia, County of Los Angeles,
State of California, first party, and the City of hrcadia, second party.
WITNESSETH: That whereas the real property hereinafter described
was duly assessed for taxation in the year of 19___ to
(stating name as on assessment roll) and was thereafter on the day
of
19---J duly sold to the City of Arcadia by
,
Tax Collector of said City of Arcadia for nonpayment of delinquent taxes
which had been legally levied in said year 19_, and were a lien on said
real property, the total amount for whioh the same was sold being ~~
And whereas, the period of five YEe. rs has elapsed since said
sale and no person has redeemed the said property.
Now therefore, the said first party in consideration of the
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,
premises, and in pursuance of the Ordinance of said City of Arcadia, in
such case made and provided does here~y grant to said second party all
that certain real property situate in said City of Arcadia, County of
Los Angeles, State of California, more particularly described as follows,
to-wit: (Description)
In witness whereof, said first Darty has hereunto set his hand
the ~a~ a~d year first herein~efore written.
Tax Collector of the City of Arcadia,
County of Los Angeles, State of Calif-
ornia.
(Acknowledgement)
No other matters need De recited in said deed than those provided for in
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the a~ove form, whether the sale is made before or after this Ordinance
takes effect, No charge shall ~e made bv the Tax Collector for the making
of any such deed, and the acknowledgement of all such deeds may be taken
by any officer authorized bv law to take the acknowledgement of deeds.
All such deeds shall oe recorded in the office of the County Recorder of
said Los Angeles County, and the costs of recording the same shall be
paid by the City. The Board of Trustees shall provide uniform blank
deeds upon which all conveyances to the City under the provisions of this
section shall be made.
Section 44. Such deed, duly acknowledged or proved, is primary
evi.dence that:
1. The property was assessed according to law:
2. The property was equalized as required r,y law:
3. The taxes were levied in accordance with law:
4. The taxes were not paid
5. At the proper time and Dlnce the Droperty was soli as
prescribed by law, and by the proper officer;
6. The property was not redeemed:
7. The person who executed the deed was the proper officer:
8. vVhere the real estate was s'old to pay taxes on personal
property, that the real estate belonged to the person
liable to pay the tax.
Section!Q. Such deed, duly acknowledged or proved, is (except
as agains t ac tual fraud) conclus i ve evidence of the regulari ty of all
other proceedings, from the assessment by the assessor, inclusive, up to
the execu ti on of tne deed.
Section 46. Such deed conveys to the City the absolute title to
the Droperty described therein, free of all encumberances, except when
the land is owned by the United States or this State, in which case it is
prima facie evinence of t.he right of possession, accrued as of the date
of the deed to the City.
Section 47. The assessment ':>ook or c1elinquent list, or copy there I
of, certified ,:>y the Ci ty Clerk, showing unpaid taxes agains t any perso n
or property, is prima facie evidence of
the assessment of the property
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OAclu>7a-rLC-L it"", 3~:;;
assessed, t!1e delinquency, the amonnt of taxes due and unpaid, and that
all the forms of law in relation to the assessment and levy of taxes
have been complied with.
Section 48. The Tax Collector must on or before the last day
of February in each year, attend at the office of the City Clerk wi th the
delinquent list wi th all items collected, marked "Paid" thereon, and the
Clerk must then carefully compare the list with the assessment of persons
and property not marked "Paid" on the assessment book, and when taxes have
been paid, must note the fact in the appropriate column in the "assess-
ment book".
Section 49. '!'he City Clerk must ehn administer to the Tax
Collector an oath, to be written and subscribed in the delinquent list,
that every person and all property assessed in t'1e rlelinquent list on
which taxes have been paid has been credited in said list with such pay-
ment. Said Ci ty Clerk must then foot up t.he amonnt of taxes unpaid, and
credit the Tax Collector with the amount, and have a final sett~ment
with him; and the delinquent list must remain on file in the office of
said City Clerk.
Section 50. It shall be the duty of the Tax Collector within
- '
30 days after the sale of any land for delinquent taxes, to furnish to
the City Clerk a complete list of all such lands so sold, and thereupon
said City Clerk shall enter upon the assessment book of the current year
immediately after the description of the property the fact that said
property has been sold for taxes and the date of such sale.
Section 51. Any taxes, penalties or costs, paid more than once,
or erroneously or illegally collected or any taxes paid upon an assess-
ment in excess of the actual casb value of the property so assessed by
reason of a clerical error of the City Assessor as to the excess in such
cases or any taxes paid upon an erroneous assessment of improvement.s on
real estate not in fact in exist.ence when said taxes became a lien, may,
by order of the Board of '!Tustees be refunded by the City Treasurer.
~hen property that is exempt from taxation has been erroneously assessed,
or when improvements which did not in fact exist when the tax became a
lien, have been erroneously assessed on real estate, the Board of Trustees
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{)'1..CiC'VIC<>2CC }1o, 33
~ay, upon satisfactory proof thereof, and by an order entered upon its
minutes, direct the City Clerk to cancel such assessment; and if real
property has oeen sold to the City for nonpayment of the tax levied on
such property or improvements so erroneously assessed, and a certificate
of sale or deed therefor has been issued to the City, and the City has not
yet disposed of the property so sold, the order of the Board of Trustees
shall also direct the County Recorder to cancel the certificate of sale
or deed so issued, so far as the same relates to such exempt property or
nonexisting imDrovements.
Section 52. 1'fuen the 'l'ax Collector rliscovers that any property
has neen assessed more than once for the same year, he must collect only
the tax jus tly nue and make the re turn of the fac ts under oath to the
Board of Trustees and said Poard of Trustees shall thereupon enter an
order upon its minute s riirec ting the City Cl erk to cancel such double
assess~ent by an entry on the margin of the assessment book, as also
upon the delinguent list, shonld such double assessment be carried there-
in. If the property assessed under &l ch double assessment has been sold
to the City, and a certificate of sale or deed therefor has oeen issued
to said City, the order of the Board of Trustees shall further direct
the County Recorder to cancel such erroneous certifica te of sal e and deed
so issued, before the City has disposed of the property thereby conveyed;
provided, no cancellation of a double assessment, certificate of sale or
deed shall},e made in any case until the taxes, penalties, costs and
other char~es ~y law against the property on one of such assessments
shall have been paid.
rn case the Tax Collector issues an erroneous certificate of
sale or deed, to any property upon which the taxes have ~een fully paid
, .
for the year therein mentioned, such fact shall he certified to the
Board of Trustees by said Tax Collector, ann thereupon said Board shall
make and enter in its 'TIinutes an orrler authorizing the County Recorder
to cancel such erroneous certificate or deed.
Section 53. When real property has been correctly assessed and
sold to the City for delinquent taxes, any misstatement of facts or
clerical errors occuring or appearing in the certificate of sale or in
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(}A-clV~'IC:{ VL.c..L rto, ~a
the deed issued tbereon, may be corrected by the Tax Collector or his
successor in office, upon an orrJer of the Board of Trustees, entered upon
its minutes directing correction, J,y the issuance of a new or amended
certificate of sale or tax-deed, when it can be determined by the assess-
ment and snosequent proceedings what was originally intended. When a new
or amended certificate of sale or tax-deed is issued under this section,
such certific8 te or deed shall be in Ie tters and figures, as far as
practicable, the same as the original, excepting as to the correction of
the error or o~ission, and also contain a statement Giving the reason for
the issuance of the new or amended certificate of sale or tax-deed. The
provisions herein relative to correction of errors in certificates of
sale and deeds shall apply only to all sales of property made ~erein the
City was or is purchaser.
Section 54. If the Tax Collector discovers before the sale that
on acc~~nt of irregular assess~ent, or of any otller error, any land ought
not to be sold, he must not offer the same for sale; and the Board of
Trustees must cause the City Assessor to enter the uncollected taxes upon
the assessment book of the next succeeding year, to be collected as other
taxes entered thereon.
Section 55. When ~ nd is sold for taxes correctly imposed as
t'1e property of a particular -r:erson, no misnomer of the owner or supposed
o~ner, or other mistake relating to the ownership ther80f affects the sale,
or renders it void or voirla l-Jle .
Section 56. In case an assessment is 'TIad8 under the orovisions
of See tion 14 of this Ordinance, and the lands are not redeemed from a
previrnls sale had under the nrovisions of this Ordinance, no sale shall be
had under the assessment authorized b-: sain section 14.
Section 57. In case property is sold to the City, pursuant to
the provisioris of this Ordinance, and is subsequently assessed pursuant
to Section 14 of this Ordinance, no person shall be permitted to redeem
from such sale, except upon payment of the amount of such subsequent
assessments, costs, fines, penalties and interest.
Section 58. In all cases vihere real estate has been sold, or
may hereafter by sold for delin~,ent taxes to the City, and the City has
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<2/Ldvv,cl.-nc.c no, ;;;.:3
not disposed of the same, the person whose real estate has been, or may
hereafter be s old, :>lis heirs, executors, adminis tra tors, or other
successors in interest, shall, at any time after the same has been sold
to the City, and before the City shall have disposed of the same, have
the right to redeem such real estate ~y paying to the City Treasurer,
the amount of taxes, penal ties ann cas ts due thereon a t the time of said
sale, with interest on the ar;r:regate amount of said taxes at the rate of
7 j:B r cent per annum; ann also the taxes that were a lien "pan said real
estate at the time said taxes "l-1ecame delinquent; ann also all unpaid t,axes
of every description assessed against the property for each year since the
sale; or, if not so assessed, then upon the value of the property as assess-
ed in the year nearest the time of such redemption, with interest from the
first day of July following each of said years, respectively at the same
rate, to the time of redemption; and also all costs and expenses of such
redemption, and penalties as follows, to-witl 10 per cent if redeemed
within six months from the date of sale; 20 per cent if redeemed within
one year therefrom; 30 j:B r cent if redeemed wi thin two years therefrom;
40 percent if redeemed within three years therefrom; 45 per cent if re-
deemed wi thin four years therefrom and 50 per cent if rerleemed wi thin
five or any greater m\mner of years therefrom. The penalty shall be
computed upon the amount of each 'Tears taxes in like manner, reckonine;
from the time when t.he lanr'ls would have neen s old for the taxes of that
year, if there has been no previous sales thereof.
The City Clerk shall, on the application of the person desiring
to redeem make an estimate of the amount to be paid, and shall give him
duplicate certificates of the amount, specifying the several amounts
thereof, vhich certificates shall be delivered to the City 'rreasurer to-
ge.ther wi th the money, and the City 'l'reasurer shall give duplica te re ceipts
written or endorsed upon said certificates to the redemptioner, who shall
deliver one of said receipts to the City Clerk, taking his receipt there-
for. The City Treasurer shall settle for the moneys so received as for
ot.her City moneys. Upon the payment of the money spe c ified in sa i d
certificate, and the givinf, of the receipts aforesaid ny the City
~reasurer and City Clerk, any deed or certificate of sale that may have
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()Ad .VV1C<Crn-U- \'1-",. 3 0
neen made to the City shall necome null and void and all riGht, title and
interes t acquired 1,y the City, '..lnrler and by virtue of the tax sale, shall
cease and determine. The receipts of the City Treasurer and the City
Clerk may "he recorded in the County RecorcJers office in t'1e "hook of deeds
and the record thereof shall have the same effect as that of a deed of
reconveyance of the interest conveyed by such cJeed or certificate of sale.
Section 59. A partial redemption may be made separately from the
whole assessment of any lot, piece or parcel of land contained in any
assessment, if such lot, piece or parcel of land has a separate valuation
on the assessment roll, in the manner provided by sections 3818 and 3818
(Al of the political code of the State of California with the substitution
of the word "Ci ty" for the words "State and County" and of the words
"City Clerk" for the words "Recorder and Auditor" occurring therein.
Section 60. The Assessor must collect the taxes on all property,
when in his oninion, 'said taxes are not a lien upon real property
sufficient to secure the paynJent of said taxes. '1'he taxes on all assess-
ments of possession of, claim to, or right to the possession of land,
shall be immediately due anrJ. j:E. yahle upon assessment, ancJ shall ne collect-
ed by t'1e City Assessor as provided in this Ordinance. At the time of
making the assessment, or at any time prior to the first Monday in August,
said Ci ty Assessor may collect the taxes l-Jy seizure and sale of any
personal property o~~ed by the person against whom the tax is assessed.
Section 61. '['he sale must ':1e at pul-Jlic auction, and of a
sufficient amount of the property to pay the taxes, percentages and costs.
The sale must be made after one weeks notice of the time and place thereof,
given by publication in a newspaper published in said City, or hy posting
in three pul-Jlic places in said Ci ty. For seizing or selling perso,nal
propertv for taxes, the City Assessor may charge In each case the sum of
$3.00 and the costs if said personal property is advertised, of adver-
tising the same, and in addition thereto the same mileage ancJ keepers fees,
as is allowed nv law to the Sheriff of the Coun~,y when seizing and keep-
ing property, s11"hject to execution under attachment. On payment of the
price "hid for any property sold, the delivery thereof, with a "hill of sale,
vests the title thereto in the purchaser. All excess over the taxes, per-
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O,'1.clUnC'VV1-L'-. n"" ;:;a
centages and costs of the proceeds of any such sale, must 1-,e returned to
the owner of -the property sold, and unt.il claimed must be deposited in
the City Treasury subject to the order of the owner, lLrJirs or assigns.
The unsold portion of any property may 1-,e left at t"1e place of sale at
the risk of the owner.
Section 62. The City Assessor shall be governed as to the a-
mount of taxes to be collected by him, upon personal property, by the City
tax rate for the previous year. When the rate is fixed for the year in
which such collec ti on is made, then, if a sum in excess of the rate has
been collected, such excess shall not be apportioned to the City, but the
whole thereof shall remain in the City Treasury, and mus t be repaid by the
City Treasurer to the person from whom the collection was made, or to his
assignees on demand therefor. rf a sum less than the tax at the rate fix-
ed upon the valuation thereof after equalization, has been collected, the
deficiency must 1-Je collected by the 'Pax Col18ctor either 1-Jy a sale of the
property on which the same is a lien, if any, in the sa~e ~anner as other
taxes on real and personal property are colle cted, or 1-,y seizure and sale
of any personal property owned hy the person against whom the tax is
assessed, in the same manner provided in section 61 of this Ordinance for
the seizure and sale by the City Assessor; provided, that no act.ion shall
be maintained to collect such deficiency unless the Tax Collector shall,
at least 15 days before the co'mnencement of such action, deposit in the
United States Post Office in said City, addressed to the person owing
such tax, at his last known place of residence, a notice in writing, in-
forming him of the amount and nature of such tax, and that unless the
S!lme is paid wi thin 15 .4ays ac tion will 1-,e brought for the same; and any
action commenced without such notice shall 1-,e dismissed.
Section 63. ~e City Assessor, on the first and third Mondays
in each month, must pay into the City Treasury all moneys collected by
him for stlch taxes during such periods. The City Clerk must, as soon as
the assessment book for the year comes into his hands, note opposite the
name of each person from whom taxes have been collected t.he amount there-
of; and as soon as the rate of taxation for the y~ar is fixed, said City
Clerk must note, in connection with said entry, the amount of the excess
- 20 _
O/Lclvn Ov....<..<--<..,. r?o - :j';'3
or deficiency.
Section 64. Clerical omissions or errors or 0efects in
descriptions or defects in form in any assessment book, when it can be
ascertained from the assessment book or from the assessors maps or block
books, or from the list furnished by the property owner, what was intended
to be assessed, or what should have been assessed, may, on the written
order of the Board of 'l'rustees, be supplied or corrected by the City
Assessor at any time after the assessment was made prior to the saJe for
del inquen t taxes; and provided fur ther, tho. t where said change will in-
crease the a~ount of taxes charged aeainst the tax payer by reason of said
assessMent, the nerson so charged shall ~e given at least five days notice
of the time when the matter viill ~e "'eard b" the Board of Trustees and he
may at such time present any objections he may have to suc:h change to the
Board of 'l'rustees and their decision in the matter shall be conclusive.
Tbe date and nature of every such correction shall "he entered on the
assessment book opposite said assessment and the written authority there-
for shall be filed by the City Assessor with the City Clerk and preserved
by said City Clerk as a public record, and he shall make the proper
charges or credits in his account wi th the Tax Collector.
When the omission, error, or defect has been carried into a
delinquent list or any publication, the' lis t or pu~lication may be re-
published as amended, or notice of the correction may be given in a
supplementary pu~lication. The publication must be made in the same
manner as the original pu~lication, and for not less than one week.
Section 65. No assessment or act relating to assessment or
collection of taxes is illegal on account of informality, nor necause
the same was not completed wi. thin the time required by law.
Section &2. ~~enever t~e City shall become the owner of any pro-
perty sold for taxes and the deed to the City has "heen ftlen in the office
of the City Clerk as provided by this Ordinance, the Board of Trustees
may, thereupon by a written anthorization direct the 'fax Collector to sell
the property or any part thereof as in his judgement he shall deem ad-
vlsabJe in the manner following: Said Tax Collector must give notice of
such sale by first publishing a notice for at least three successive weeks
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OAdL.Vl&VV"<:"C 1'20, 3,:;
in some newspaper puhlishen in said City, or if there 'Je no newspaper
published therein, then hy posting a notice in three conspLcuous places
in said City, one of which shall be at the United States Post Office in
addition to a notice conspiuously posted on the land itself for the same
period. Such notices must state specifically the place of and the day
and hour of sale and shall contain a description of the property to be sold
ann shall also contain a detalled statement of all the delinquent taxes,
penalties, costs, interest, and expenses up to the date of such sale and
shall ~ive the name of the person to whom the nroperty was assessed for
each ,rear on whlch there may "e delinquent taxes against said property or
any part thereof and said notice shall also emlJorly a copy of the authori-
zation receiven from the Eoard of Trustees. It shall be the duty of the
Tax Collector to mail a coPY of said notice, nosta~e thereon prepaid and
reeistered to the party to whom the land was last assessed next hefore
the sale, at his last known Post Office address.
At the time set for such sale, the Tax Collector must sell the
property described in the authorization of sald Board of Trustees and
sald notices, at public auction to the highest hidder for cash in lawful
money of the United States; but no hid shall be received or accepted at
s'lch sale for l~ ss t"an the a'nount of all taxes levied upon such property
and all costs and penalties for every year delinquent as shown by the
.-Jelinq11ent rolls for sairJ years to the date of the execution of the deed
to the Ci.ty, anrl all expenses accr'led to the date of the sa'e under this
sectlon, tor-ether with interest at the rate of 7 per cent Der annum from
the first day of July following delinquency in eac'1 of said years to t.he
date of the sale hereunder, computen upon the ag<<regate a'.count of such
delin~lent taxes, penalties and cost;
Provided however, that if the Board of Trustees srall, hy
resolution entered upon their minutes, declare that in their judgement
the property so owned by the City and particularly descrilled in said
resolution, is not at that time of value great enough that it can be sold
by the City for a SJm equal to the amount of all taxes levied upon said
proper ty, and all in teres ts, cas ts, penal ti es and expense s up to the
date of such sale, and that it wruld he to the best interest of the City
- 22 -
()A6ev}"C.t~C-L no, 'a-:s
to sell the said property for a sum to De stated in said resolution less
than the sum above named, upon a receipt of a copy of said resolution,
certified bv the City Clerk, the Tax Collector may sell the said property
so descri"hed in said resolution for a sum not less than the sum stated in
said resolution, tOfether with expenses of sale.
The expense of giving the notice herein requiren shall "he a
charge against. the property so anverttsed, and shall ne colle cted by the
Tax Collector, and no redemption of such property nefore said sale may he
hari vlitl1out. payment of such costs of ariverttsing; an'l to secure the pay-
ment of such advert.isinr; cost the Tax Collector shall demanr1 in ad'JRnce
from the party or parties seeking t.o purchase a neposit wit.h said officer
of 8. sum rofficient to defray S11Ch cost of advertising, which deposit
shall be forfeited in the event said party or parties fail or refuse to
purchase at such sale; provided, that if the party or parties so deposi t-
ing fail to secure such property upon their bid, such deposi t shall be re-
turned, and such advert'Lsing cost shall be collected from the successful
purchaser. On receiving the amount Did, as prescribed in this Section,
the Tax Collector must execute a deed to the p'-trchaser, reciting the fact
necessary to authorize such sale and conveyance, which deed shall convey
all the in teres t of the City in and to S11 ch property, ancl shall be prima
facie evtnence of all facts rec1. ted therein.
Wi thin 10 r1ays after the firs t Honday in March of each year the
Tax Collect.or must render a report to the 'City Assessor, giving the names
of all persons to whom deeds have been made 1md.er the provtsions of this
see ti on for the preceding year, toge ther with t.he dat,es of sllch deeds,
tl1e consideration therein namecl ancl a r1escription of the property so con-
veyed.
Section 67. The Tax Collector shall make an annual report to the
Board of Trustees showing the total assessed valuation of all property
within the City as reported ny the City Assessor; the changes made by the
Eoard of Equalization; and any further changes made during collection; the
amount of taxes collected prior to nelin~lency; the amount of taxes,
penalties, percentages, fees and costs collected after delinquency ~ithout
sale; tbe amount received from sales, p:iving each item with the name of
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(7 /l-dvn e/UVl-"-0 11' b, ,'5'6'
the o\mer and the fact that it was sold to the City.
Section 68. All provisions of Title IX of the Political Code
of the State of Calffornia in rer;ard to reven11.e and taxation which are
not inconsist.ent with the provisions of this Ordinance shall apply to
ahd govern all matters of revenue and taxation which are not herein
specifically provided for, sllos':;ltuting where necessary the proper city
officer for any county officer therein referred to.
Section 69. That Ordinance No.9 entitled, "An Ordinance pro-
viding for the assessment and collection of a property tax in the City
of Arcadia for municipal purposes"; adopted and approved May 2, 1904, and
Ordinance No. 12, entitles, "An Ordi.nance proviclinr; for the assessment
and collection of a property tax in the City of Arcadia, for municipal
purposes, adding to and amending Ordinance No.9, Dassed b" the Board of
'rrustees of the City of Arcadia on May 2, 1904", adopted and approved
Septe~~er 13, 1904, and all Ordinances and parts of Ordinances in con-
flict herewith he and the same are hereby repealed; provided however that
such repeal shall not affect or in any wa,'s invalidate any tax heretofore
levied. or assessed under the provisions of sain Or,Jinance or any of them,
or any sales or other proceedings heretofore taken, or ~hat may he here-
after taken for the enforcement or collection of any of said taxes.
Section 2Q. This Ordinance is urgently required for the immediate
preservation of the public peace, health and saftey, as said City of
Arcadia has no adequate Ordinance providing for the assessment and collect-
ion of City Taxes and such an Ordinance is immediately required.
Section 71. The City Clerk shall certify to the adoption of this
Ordinance and shall post the same in at least three public places in the
City of Arcadia and thereupon and thereafter the same shall take effect
and be in force.
The foregoing Ordinance was adopted at a re81lar adjourned meet-
ing of the Board of '1'rus tees of t.he City of Arcadia held on r,he 4 th nay
of February, 1913, hy the affirmative vote of at least four Trust.ees, to-
wit;
Ayes: Messrs. Unruh, Parker, P.owman, Barnes.
Noes: None., and ~r;ned and anproved this 4th day of Pe~ruary, 1913.
- 24 -
O'l..c..lunCi/Y1..U'.- }//o, '3:3
H. A. JTNJ\1TH.
President of the Board of TrustAes.
ATTEST:
C. M. PEDLEY
City Cle rk.
Ci ty of Arcadia
o
~
SS.
State of California
I, C. M. Pedley, City Clerk of the City of Arcadia, State of
California, do hereby certify that the whole llilmber of members of the
Board of Trustees of the City of Arcadia is five, and that on the 4th,
day of .January, 1913, at a regular meeting of said Board, a quorum being
present, the foregoing Ordinance was introduced and read, and that more
than five days thereafter, to-wit: At a ree;t,lar meeting of said Board of
Trustees held on the 4th, day of February, 1913, the same was passed and
adopted ~y a two thirds vote of all ~embers of said Board of Trustees,
to-wi t:
By the followin~ vote:
Aves: Messrs. Unruh, Parker, Bowman and Barnes.
Absent: Mr. Stocker.
C. M. PEDLEY,
City Clerk, City of Arcadia.
(SEAL)
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