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HomeMy WebLinkAbout0460 ',' , r' , . \ \:' 10'\ \ 'I , 6rdinance No. 460 I , AN ORDINANCE PROVIDING A SYSTEM FOR THE RAISING OF REVENUE BY TAXATION FOR THE CITY OF ARCADIA. THE CITY COUNCIL OF THE CITY OF ARCADIA DOES ORDAIN AS FOJ;LOWS: GENERAL PROVISIONS SECTION 1. This ordinance establishes the law of this city re- specting the subjects to which it relates. The following ordinances are hereby specifically repealed as of June 30~ 1941~ at Inidnight, at which time this ordinance shall take full force and effects Ordinance NO.;; passed and approved February l4~ 191;; Ordinance No.255 passed and approved May 19~ 19;1; Ordinance No.278 passed and approved July 18, 19;;; Ordinance No.286 passed and approved December 30, 1933; Ordinanc,! No.292 passed and approved April 17, 1934; Ordinance No. ;1; passed and approved September l7~ 19;5; Ordinance NO.334 passed and approved July 21, 19;6; Ordinance No.;54 passed and approved May 18, 1937; Ordinance No.355 passed and approved May 18~ 19;7; Ordinance No.;78 passed and approved May 17, 19;8; OrdinancII No.399 passed and appr&ved March 7, 19;9; Ordinance No.4;; passed and approved May 21, 1940; SEO. 2. All persons who, at the time this ordinance goes into effect, hold office under any ordinance repealed by this ordinance, which offices are continued by this ordinance, continue to hold them according to their former tenure. SEC.;. Any action or proceeding commenced before this ordinance takes effect, or any right accrued, is not affected by this ordinance~ but all procedure taken shall conform to the prOvisions of this ordinance as far as possible., SEc.4. If any provision of this ordinance, or its application to any person or circumstance, is held invalid, the remainder of the ordinance, or the s,pplication of the provision to other persons or cir- cumstances, is not affected. -1- # , ..1'> ad Y/c ~ SEC. 5. Unless the context otherwise requires, the general pro" visions hereinafter set forth govern the construction of this ordinance. SEC. 6. Division, chapter, article, and section headings do not in any manner affect the scope, meaning, or intent of the provisions of this ordinance. SEC. 7. Whenever any reference is made to any portion of this ordinance or of any other ordinance of this city the reference applies to all amendments and additions thereto now or hereafter made. SEC. 8. "Section" means a section of this Ordinance unless some other ordinance is specifically mentioned and "subdivision" means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. SEC. 9. The present tense includes the past and future tenses; and the future, the present. SEC.lO. The masculine gender includes the feminine and ~euter. SEC.lI. The singular number includes the plural, and the plural the singular. SEC.l2 "Shall" is mandatory and "may" is permissive. SEC.l3. "Oath" includes affirmation. SEC.l4. "Person" includes any person, firm, partnership, association, corpor:ation, company, syndicate, estate, trust, business trust, or orge.nizat:lon of any kind. S~C.15. ":Property" includes all matters and things, real, per- sonal, and mlJced, cll.pable of private ownership. SEC.16. "Real estate" or "real property" includes: (a) The possession of, claim to, ownership of, or right to the possession of land. (b) All mines, minerals, and quarries in the land, all stand- ing timber whether or not belonging to the owner of the land, and all rights and privilegEls appertaining thereto. (c) SEC.17. (a) Improvements. "lillprovements" includes: All buildings, structures, fences, and fixtures erected on or affixed to the land. ~ "G- \~9~' O,-tc/ f/ 6' 0 (b) All fruit, nut bearing, or ornamental trees and vines, not of natural growth, and not exempt from taxation. (c) Alfalfa, after the first year's planting. SEC.18. "Person~l property" includes all property except real estate. SEC.l9. "Possessory interests" means: (al The possession of, claim to, or right to the possession of land or improvements, except when resulting from ownership of the land or improvements. (b) Taxable improvements on tax exempt land. Possessory interests shall not be considered as sufficient security for the payment of any taxes. SEC.20. "state assessed property" means all property required to be assessed by the state board of equalization under section 14 of Article Xlll of the constitution. SEC.2l. ":Roll" means the entire assessment roll. The "Secured roll" is that part of the roll containing state assessed property and property the taxes on which are a lien on real property sufficient, in the opinion of the assessor, to secure payment of the taxes. The re~ mainder of the roll is the "unsecured roll". The "local roll" is those parts of the secured roll and the unsecured roll containing property which it is the city assessor's duty to assess. SEC.22. "Value", "full cash value", or "cash value" means the amount at which pr,:)perty would be taken in payment of a just debt from a solvent debtor. SEC.23. "Assessee" means the person to whom property or a tax is assessed. SEC.24. "Lien date" is the time when taxes for any fiscal year become a lien on p]~operty. This time is noon on the first Monday in March preceding the beginning of the fiscal year for which the taxes are to be collected. SEC.25. "Assessment period" is between the lien date and the end of the regular, annual time within which the city board of equali~ zation may equalizEl assessments_ SEC.26. "Auditor" means the city clerk in his capacity as the -3~ ..."QtJS-' c1A.d s) /'0 accounting officer of the city. SEC.27. "Redemption officer" means the tax collector. SEC.28. "Taxing agency" includes the state, county, and every district that assesSes property for taxation purposes and levies taxes or assessments on the property so assessed. SEC.29. "Revenue district" includes every district for which this city assesses property and collects taxes or assessments. SEC.30. '"Amount of sold taxes" on property which has been sold to the city means the sum of the following amounts: (a) Thi~ amount of taxes which were a lien on the real property at the time of sal<3o (b) All other unpaid taxes of e very description which were a lien on the property for the year of sale and for each year since the sale, e.s shown on the rolls. As used in this subdivision, "rolls" does not include any roll for which the time of sale to the city is not pallt.l,. SEC.3l. "Current taxes" means taxes which are a lien on property but which are not included in the "amount of sold taxes" as defined in this ordinance, except that between a lien date and the time in the same calendElr year when property is sold to the city for taxes the taxes becoming a lien on this lien date in such calendar year are not yet "current tElxes". SEC.32. "Current roll" means the roll containing the property on which current taxes are a lien. SEC.33. "Tax sold property" is real property which has been sold to the city by operation of law for taxes and from which the lien of the taxes for which it was sold has not been removed. SEC.3~. "Tax deeded property" is real property which has been deeded to the city for taxes. SEC.35. Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit, statement, or record is required by this ordinance, it shall be made in v~iting. SEC.36. Unless expressly otherwise provided, any notioe re- quired to be given to any person by any prOVision of this ordinance may be given by mail. For service by mail, the notice shall be deposited -4- w.9fP- Chc</. ->166 in the post office in a sealed envelope, postage paid, addressed to the proper person at his address as shown on any document in the matter con- cerning which the notice is sent, or at his last known address, or, if no address is known, to him in this city. SEC.37. Whenever it is required by this ordinance that any publication be made, it shall be made ina newspaper of general cir- culation published in this city. If there is no sucb newspaper, publi- cation shall be made by posting in three public places in the city for the required length of time, but no less than five days, or as otherwise directed by the city council. SEC.38. In the assessment, advertisement, and sale of real property for taxes, any abbreviations may be used if a written explan- ation of them appears either: (a) on each page of the roll, or (b) in the front of each book of the roll and a reference to this explanation appears on each page of the roll. SEC.39. If any act is required by this ordinance to be perform- ed on or before a particular date and the date falls on a Sunday or holi- day, the act may be performed on the next business day with the same effect as if perfo:nned on the particular date. SEc.40. No act in all the proceedings for raising revenue by taxation is illegal on account of informality or because not completed within the required time. SEc.41. W:~enever a power is granted to, or a duty imposed on, any person by any provision of this ordinance, it may be exercised or performed by any deputy or person authorized by him, unless it is ex- pressly provided that it shall be exercised in person. SEc.42. The fiscal year shall begin July 1 and end June 30. SEC .43. It~rax Collector" means the City Treasurer. -5- .\Q~' " az 8/L/ c: cJ DIVISION 1. ASSESSMENT. Chapter 1. Taxable and Exempt Property. SEC. 101. All property in this city, not exempt from city taxation under the laws of the United States or of this state, is subject to taxation. SEC. 102. Except in the case of publicly owned property, tax exempt property shall be included in the property ~tatement and the ex- emption claimed by affidavit of the person claiming exemption. The affidavit shall contain such information relating to the exemption as is required by the assessor. SEC. 103. If any person claiming an exemption fails to follow the required procedure, the property may be treated as if the exemption did not exist. Chapter 2. General Requirements. SEC.13l. All taxable prpperty assessed by the city assessor shall be assessed at full cash value. SEC.132. :r.and shall be legally described for tax purposes in any manner sufficient to identify it. SEC.133. Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value. SEC.134. Annually, between the lien date and July 1, the assessor shall asce:rtain all the taxable property in the oity, except state assessed property and intangible personal property, and shall assess it to the persons owning, claiming, possessing, or controlling it on the lien date. SEC.135. 'Phe assessor and his sureties are liable for all taxes on property which is unassessed through his wilful failure or inexousable neglect. SEC.136. ~rax sold property shall be assessed as though not sold to the city. Chapter 3. Information from Taxpayer. SEC.16l. ~rhe assessor shall exact from each person a written property statement, under oath. -6- ,:..99- , o~d. <// CJ SEC. 162. The property statement shall show all taxable property in the city owned" claimed, possessed, or controlled by: (a) The person making the statement. (b) Any firm of which he is a member. (c) Any corporation of which he is president, secretaby, cashier, or manag:lng agent. Whenever 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 or officer need not include the property in his statement; but his statement shall show the name of the person making the sta temlm t which includes the property. He shall furnish any required information or records to the assessor for examination at any t ime. v SEC.163. 'rhe property statement shall also show: (a) L'9gal description of all real estate. (b) An exact description md the location of personal property. SEC.164. The property statement shall show all information as of the lien date. SEC.165. The assessor may fill out the statement when he pre- sents it, or he may leave it and require that it be filled out and re- , turned tohim wi thin an appointed time. SEC.166. Every person shall file the property statement between the first Monday in March and June 24, annually, am wi thin such time as the assessor may appoint. As required by the assessor, at any time, every person shall furnish information or records for examination. SEC .167. Failure of the assessor to demand or secure the prop" arty statement does not render any assesmnent invalid. SEC .168. All informs. tion furnished in the property statement shall be held sec:ret by the assessor. The statement is not a public document and is not open to public inspection. SEC.169 The assessor may require any person found in the city to make and subsc:ribe an affidavit, showing his name, place of residence or place of business, and whether he is the owner of any taxable property in the city.. -7- ",,,9'-cd ij ~ 0 SEC.170. The assessor may subpena and examine any person in relation to: (a) Any statement furnished him, or (b) Any statement disclosing property assessable in the city that may be stored with, possessed, or controlled by the person. SEC.17l. Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment. is guilty of a misdemeanor. SEC.172. Every person is guilty of a misdemeanor who, after proper demand by the assessor, does any of the following: (a) Refuses to give the assessor a list of his taxable property. (b) Refuses to swear to the list. (c) Gives a false name. (d) Fraudulently refuses to give his true name. , Chanter 4. Property escaping Assessment. SEC.23l. If any property has escaped assessment and is owned or controlled by the same person who owned or controlled it for the year , for which it escap,ad assessment, the assessor shall assess the property at its value on the lien date for every such year. SEC.232. Any property wilfully concealed, removed, transferred,~ or misrepresented by the ovmer or his a gent to evade taxation, shall be penally assessed on discovery at not exceeding ten times its value. This assessment shall bl3 marked "penal assessment" and shall not be reduced by the city board of equalization. SEC .233.. When the property is discovered during an assessment period, the assessment shall be entered only on the roll being prepared. SEC.234,. When the property is discovered outside an assess- ment period, the aflsessment shall be entered on the roll prepared in the next succeeding assessment period. In addition, if the property belomgs on the unsecured roll, the assessor shall notify the auditor of the valuation. The auditor shall 1mmed;l.ately place the property on the roll on which taxes are be- ing collected. If the taxes and penalties due are collected before -8- \~o" O,-td ~ ~ 0 the next assessment period, it need not be placed on the succeeding roll. SEC. 235. The entry of the assessment shall be followed with "Escaped assessment for year 19_". SEC.236.. Property escaping assessment shall be treated like property regularly assessed on the roll on which it is entered. SEC. 237. The assessor shall not, without the taxpayer's written permission, assess property for the year in which it escaped assessment after the end of the second assessment periOd succeeding the assessment period for the year in which it escaped assessment. Chapter 5. Assessment Roll. SEC. 291. The assessor shall prepare an assessment roll in which shall be li~lted all property within the city which it is the assessor's duty to assess. SEC. 29(~. This local roll shall separately show; (a) The name and address, if known, of the assessee. (b) Description of the property. (c) All possessory interests and personal property, show- ing the number, kind, amount, and quality. A failure t:Q6numerate per- sonal property in detail does not invalidate the assessment. (d) The cash value of real estate, except improvements. (e) The cash value of improvem4nts assessed to the owner of t he land. (f) The cash value of improvements assessed to any person other than the owner of the land. (g) The cash value of money. (h) The cash value of all other personal property. ( i) The revenue district in which each piece Qf property assessed is sdtuated as of February lnext preceding the lien date. (j) The total value of all property assessed. SEC. 29~i. When any tract of land is s i tUB. ted in two or more revenue districts, the part in each district shall be separately assessed. SEC. 29l~. Land and improvEllpemts thereon shall be separately assessed. -9- '''~~ cJ4c/. t/ tf () SEC. 295. rmprovements shall be assessed by showing their value opposite the description of the land on which they are located. SEC. 296. Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed agatnst the exempt land and the land does not become responsible for the assessment made agai nst the taxable improvements. SEC. 297. Land once described on the roll need not be describ- ed a second time, but an1lf person, claiming and destr.1ng to be assessed for it, may have his name inserted with that of the assessee. SEC. 298. If the name of an absent owner is mown to the assessor, or if it appears of record in the office of the city clerk, the property shall be assessed to it, otherwise, the property shall be assessed to unkno~l owneri. SEC. 299. When a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individu9.l assl3ssment. SEC. 300,. The undistributed or unpartitioned pl'operty of de- ceased persons may be assessed to the heirs, guardians, executors,or administrators. SEC. 301.. Property in litigation in possession of a county or city treasurer, court, county or city clerk, or receiver shall be assessed to the officer in possession. SEC. 302. No mistake in the name of the owner or supposed ovmer of real estate renders invalid an assessment or any subsequent step to and including the deed to the city. SEC. 303., After each assessment of tax sold property the assessor shall enter on the roll the fact that it has been sold for taxes and the date of the sale. SEC. 304., \Vhenever property, which has been deeded to the city for taxes and is nClt on the current roll, is sold to a private purchaser, the property shall not be entered on the current roll but shall be assessed on the succeeding roll whether the lien date for the succeeding roll has passed or not. "10- ,~~V{J ,'t</ /f'i" b SEC. 305. The assessor shall prepare an index to the local roll. showing the name of the taxpayer and each page where his assessment appears or each assessment number under which his assessment appears. SEC. 306. On or before July 1. annually, the assessor shall complete the local roll. He shall make an affidavit on the local roll that: (a) He has diligently attempted to ascertain all taxable property in the cit:r subject to assessment by him. (b) All property has been assessed on the roll according to his best judgment, information, and belief at its cash value. (c) That he has not maliciously imposed an unjust assessment. (d) That he has not intentionally allowed anyone to escape a just assessment. (e) That he has complied with all duties imposed on the assessor by law. Failure to Dlake this affidavit, or any affidavit, does not affect the validity of the assessment. The assessor may require from any of his deputies an affidavit on the roll similar to his own. SEC. 307. On or before the first day in July, the assessor shall deliver the local roll, map books, and statements to the City Clerk, who is ex officio clerk of the city board of equaliZation. -11- ",'1'<-' (JA</ ~ i' CJ DIVISION 11. EQUALIZATION Chapter 1. Generally SEC. 451. IIilmediately on receipt of the local roll from tbB assessor, the clerk shall give notice. by one publication, of the com" pletion of the local roll and of the time the city board of equalization will meet to equalize assessments. SEC. 452. Until the equalization is finished, the local roll and map books shall remain in the clerk's office for the inspection of all persons interested. SEC. 453. Annually, on the first regular meeting in July, the city council shall meet as the city board of equalization to examine the local roll and equalize the assessment of property in the city. It shall continue in session for that purpose, from time to time, until the business of equalization is disposed of, but not longer than fifteen days. SEC. 454. On request of the assessor or any assessee, the city council shall sit as the city board of equalization, at the time of the first regular meeting in each month, to equalize valuations made by the assessor during the preceding month, if outside the assessment period. I, / SEC. 455. After giving notice as prescribed by its rules, the city board of equalization may increase or lower any assessment on the local roll in order to equalize the assessment of property in the city. SEC. 456. A reduction in an assessment shall be made only under at least one of the following conditions: (a) ~rhe party affected or his agent makes and files with the city board of equalization a verified, written application for re- duction. showing the facts claimed to require the reduction. (b) ~rhe reduction is recommended in writing by the assessor. SEC. 457. Before the city board of equalization makes any reduction on appli.)ation of the person affected or his agent, it shall examine. on oath, the person affected or the agent making the appli- cation touching thl~ value of the property. A reduction shall not be made unless the pel~son or agent attends and answers all questions -12" ~~. Cld //'C 0 pertinent to the inquiry. SEC. 458. On the hearing of the appliC8.tion~ the board may subpena witnesses and take evidence in relation to the inquiry. SEC. 459. During the session of the city board of equali~ zation~ the assessor and any deputy whose test1mony is needed shall be present and may mll.ke any statement or produce evidence on matters be- . fore the board. SEC. 460. After five days succeeding the time when notice of the date when the matter will be investigated is sent by the clerk to all persons interested~ the city board of equalization may direct the assessor to: (a) Assess any taxable property that has escaped assessment. (b) Change the amount~ number, quantity, or description of property. (c) Make and enter new assessments, at the same time can- oelling previous entries, when any assessment made by him is deemed by the board so incomplete as to render doubtful the collection of the tax. SEC. 461. The clerk shall record, in a book kept for that purpose, all chang'~s and orders made by the city board of equalization and~ during its session~ or as soon as possible after its adjournment~ shall enter on the roll all changes made by the board. SEC. 462.. After the board has completed its work, the map books and statements shall be returned to the assessor's office and kept there for futt~e reference. SEC. 463. Within three days after adjournment of the board, the clerk shall deliver the corrected local roll to the auditor with his affixed certificate that all changes directed by the city board of equalization and no others have been entered on the roll by him. SEC. 464. Every person who wilfully states anything which he knows to be false in any oral or wr.itten statement, not under oath, required or authorized to be made as the basis of an application to re- duce any tax or assessment~ is guilty ,of a misdemeanor. Chapter 2. Duties of Auditor SEC. 491. As soon as the auditor receives the local roll -13" ,,,,Q'1;AcL ~ t () from the clerk of the city board of equalization he shall add up the valuations on it, a.nd enter on the roll the total valuation of each kind of property and tht total valuation of all property. SEC. 492. Annually, immediately after equalization is com- pleted, the auditor shall prepare a valuation statement, verified by his attached affidavit, from the local roll as corrected by the qity Board of equalization. SEC. 493. The valuation statement shall show in separate colUlllIls: (a) The total value of all property. (b) The value of real estate. (c) The value of improvements. (d) The value of possessory interests and personal property, exclusive of money. (e) The amount of money. (f) Any other information as requested by the state board of equalization. SEC. 494. As soon as the valuation statement is prepared, the auditor shall transmit it to the state board of equalization. -14" ~,c/, y/ c{ 0 DIVISION 111. LEVY OF TAX Chapter 1. Determination of Tax SEC. 601.. Not later than the first regular meeting in September, annually, the city council shall bU resolution fix the rate of city and district taxes, designating the number of dollars and cents levied for each fund on each one hundred dollars of property valuation, and shall levy the city taxes on the taxable property in the city, In designating the rate levied for each fund and the city tax rate, computations shall be carried to the hundredth of a cent; fractions of a hundreth of a cent equal to a half or greater shall be considered as a hundreth of a cent and fractions of less than a half shall be disregarded. The tax rate may be fixed after the first regular meeting in September by a resolution stating the reasons why it was not fixed on or before the first regular meeting in September. SEC. 602. The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums in dollars and cents to be paid as a tax on the property included in each assessment. (b) Place in other columns the respective amounts due in installments. (c) Foot each column showing the totals. Fractions of a cent equal to a half or greater shall be con- sidered as a cent and fractions of less than a half shall be disregarded in computing the total tax or penalties on any assessment. Chapter 2. EFFECT OF TAX. SEc.636. Every tax is a personal obl1ga tion of the assessee. SEC. 637. Every tax is a lien against the property assessed. SEC. 638. Every tax on personal property is a lien on the real property of the owner thereof in this city. SEC. 639. Every tax on improvements is a lien against the taxable land on which they are located, whether they are assessed to the landowner or to some other person. -15- eft::;: ylt: () ., SEC. 640. Every tax on an assessment of possess~y interests is a lien on the other taxable real property of the owner in this city. SEC. 64.1. All tax liens attach as of the lien date. SEC. 642. All tax liens are paramount to all other liens. SEC. 64~. Except as otherwise provided in this chapter, the persomal obligation is satisfied and the tax lien removed when, but not before, (a) the tax is paid or legally canceled or, (b) for nonpayment of any taxes, the property is sold to a private purchaser or deeded to the city. SEC. 644. After thirty years succeeding the time, heretofore or hereafter, when any tax becomes a lien, if the lien has not been otherwise removed. the lien ceases to exist and the tax is conclusively presumed to be pai.d. The redemption officer shall mark the tax paid in the records. -16.. # . 17/1::/. ~? {J DIVISION rv. COLLECTION OF TAXES Ohapter 1. Medium of Payment SEC. 701. Taxes shall be paid in no other medium than those provided in this chapter. SEC. 702. Taxes may be paid in lawful money of the United States. SEC. 703. A tax levied for a special purpose shall be paid in such funds as may be directed. SEC. 704. As used in this chapter, "negotiable paper" means checKs, drafts, and express and post"office money orders. SEC. 705. The assessor, tax collector, or treasurer may in his discretion accept negotiable paper in payment of any tax, assessment, or license. SEC. 706. The acceptance of negotiable pap6D constitutes a payment of a tax, e,ssessment, or license as of the date of acceptance when, but not before, the negotlB.ble paper is duly paid. SEC. 707. If any negotiable paper be not paid for any reason, any record of payment made on any official record because of its accept- ance shall be cancelled, and the tax, assessment, or license is a lien as though no payment has been attempted. The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancellation on its return without pfl'yment. SEC. 708. When a cancellation is made, the officer making it shall record it in a book kept by him for that purpose. He shall immediately send a notice to the person who attempted payment by the negotiable paper of the cancellation of the payment. The validity of any tax, assessment, license, penalties, or costs is not affected by failure or irregularity in giving the notice. Chapter 2. Collection Generally. SEC. 736. On or before October 1, the auditor shall deliver the secured roll to the tax collector. SEC. 737" The tax collector shall collect all property taxes -17- d,.I\"'<J~? 0 except as otherwise expressly provided. SEC. 738. On delivering the secured roll to the tax collector the auditor shall charge him with the taxes thereon. SEC. 739. When property is placed on the roll after it has been delivered to the tax collector, the auditor shall immediately compute and enter the tax ~~d other charges and make any necessary changes in his account with the ta:x: collector. SEC. 740. The following taxes are due November 1: (a) All taxes on the secured roll, except taxes on real property other than possessory interests. (b) The first half of taxes on real property other than possessory interests. SEC. 741. The second half of taxes on real property, other than possessory interests, is due January 20. SEC. 742. The entire tax on real property may be paid when the first installment is due. SEC. 743. The tax Collector may fix a date preceding the due date when payments !nay be made. SEC. 744. On or before the day when taxes on the secured roll are payable the tax collector shall publish a notice specifying: (a) The dates when taxes levied on the secured roll will be due. (b) The times when these taxes will be delinquent. (c) The penalties for delinquency. (d) Tha 1; all taxes may be paid when the first installment is due. (e) The time and place at which payment may be made. SEC. 745. The notice shall be published once. SEC. 746. As soon as possible after receipt of the completed roll the tax collector shall mail a tax bill to each assessee whose address is shown on the roll. The failure or neglect of the tax collector to send the tax bill or any similar notice, or the fact that the assessee did not receive the tax bill or any similar notice, does not affect the validity of any tax or any proceeding to enforce collection of a tax. ~ SEC. 747. The tax bill shall specify: -18" /1vIv.P~.t'" 0 (a) The amoun t of the assessment. (b) The amount of tax levied. (c) The amount of each installment. (d) The beginning and end of the fiscal year for which the tax is levied. (e) The descrmption of the property. (f) A notice that if taxes are unpaid it will be necessary to pay penalties. (g) The rates for computing delinquent penalties and re- demption penalties. SEC. 748. On the tax bill for tax sold property shall appear in writing the fact that it has been sold for taxes and the date of ,sale. SEC. 749., All taxes shall be paid at the tax collector's office. SEC. 750. The tax collector shall mark the fact ani date of payment on the roll opposite the name of the assessee. SEC. 751.. The tax collector shall give the person making pay- ment a receipt. written on the tax bill or a copy of the tax bill. specify- ing the amount of tax paid and the amount remaining unpaid. SEC. 752., On the first Monday in each month the tax collector shall account to the auditor for all moneys collected. On the same day he shall file with t;he auditor a statement under oath. showing: (a) An itemized account of all his transactions and his receipts since his last settlement, including the amount collected for each fund or district extended on the roll. (b) That all money collected by him has been paid as re- quired by law. .,c~';)'i.:i) a t (.. ~~ ~O,3 SEC. 753. All taxes due November 1, if unpaid, are delinquent o'O.v' December 5 at 5 p.m. and thereafter a delinqu~t penalty of 8% attachea to them. If these taxes are not paid before the second half of taxes on real property is delinquent, an additional delinquent penalty of 3% attaches to them. SEC. 754. The second half of taxes on real property, if unpaid, is delinquent April 20 at 5 p.m. and thereafter a delinquent penalty of 3% attaches to it. ':r..~';)'i.:i) q SV SEC. 755. \'-"'" ~o. O,"-V' If December 5 or April 20 falls on Saturday, the hour -19- ?lAc./!':-~,c 0 of delinquency is 12 M. SEC. 756. After the seeond half of taxes on real property is delinquent, th.~ tax collector shall collect as phe cost of preparQ ing the delinquent list one dollar on each assessment on the secured roll of: (a) Heal property, except possessory interests. (b) Possessory interests. (e) Personal property. ~lA~t\llt\} OR\}. "Q, A- ,\..v SEC. 751'. After the first half of taxes on real property is delinquent, the tax collector shall compute and enter on the secured roll the delinquer.t penalties against all taxes not marked paid. SEC. 758. Annually on December 19th the auditor shall start examination of the secured roll. Within ten days, he shall verify, and charge the tax collector with, t he amount of delinquent penal ties due on the secured roll. SEC. 759. After the second half of taxes on real property is delinquent, the tax collector shall compute and enter on the secured roll the delinquent penalties and coats against all taxes not marked paid, and shall prepare a delinquent list. In numerical or alphabetical order, the delinquent list shall show the following information relating to each assessment of property, the taxes on which are delinquent: (a) 'rhe assessee. (b) The description of the property. (c) ~rhe total amount due which is a lien on the property~ SEC. 760.. Annually on May 10 the auditor shall start exam1n- liltion of the secured roll and shall compare it wi th the delinquent list. Within 10 days, he shall verify, and charge the tax collector with, the amount of delinquent penalties and costs not previously charged to the tax collector. He shall also correct and approve the delinquent list. SEC. 761., Immediately after the time property is sold to the city for taxes the auditor shall administer an oath to the tax collector, to be written and fiubscribed on the roll, that all property on which taxes have been paid has been credited with such payment on the roll. SEC. 762. The auditor shall then examine the secured roll and shall have a final settlement with the tax collector of all amounts charged against him on the secured roll. The tax collector shall -20 ,..l->~ ..'-" ~/- 0 a /'L yr.: immediately account for any deficiency. The secured roll shall then be placed in the pennanent custody of the redemption officer. SEC. 76)0 The roll or delinquent list, or a copy certified by the redemption "fficer, showing unpaid taxes against any property, is prima facie evidence of: (a) The assessment. (b) The property assessed. (e) The delinquency. (d) The amount due and unpaid. (e) C')mpliance wi th all fonns of law relating to assessment and levy of the taxes. SEC. 764. If the tax collector refuses or neglects for five days to make payments or settlements as required by this ordinance, he is liable for the fmll amount charged on the roll. The city attorney shall bring suit against the tax collector and his sureties for tilis amount. After the suit is commenced, no credit shall be made to the tax collector for taxes outstanding. )0 Chapter 3. Collection on Part of an Assessment. SEC. 795.. As used in this chapter, "parcel" includes an un- divided interest in real property. For purposes of this chapter, im- provements are not a "parcel" separate from the land on Which they are situated. SEC. 796.. The tax on any parcel of real property, except possessory interests, contained in an assessment and having a separate valuation on the rClll may be paid separately from the whole assessment by paying the amount which bears the same proportion to all taxes which are a lien on the whole assessment as the valuation of this parcel bears to the valuation of' all real property, except possessory interests, in the assessment. SEC. 797. On such payment, the tax collector shall make an entry on the roll opposite the assessment showing: (a) The property released from lien by separate payment of taxes. (b) The amount of taxes paid. -21- ~4J ac! Fe ~ (c) The value of the remainder of the assessment. (d) The balance payable on the assessment. SEC. 798. Any person showing evidence by a deed, deed of trust, mortgage, 01' decree of court, of an interest in any parcel of real property, except possessory interests, which does not have a separate valuation on the roll, and who is not the owner or contract purchaser of the entire piece separately assessed, may apply to the officer having custody of the roll to have the parcel separately valued on the roll for the purpose pf paying current taxes. SEC. 799. The application shall be made after taxes are payable, before any payment of taxes has been made on the property, and before the last installment becomes delinquent. SEC. 800. The application shall be accompanied by an affidavit of interest and a fee of fifty cents for each parcel to be separately valued. SEC. 801. The assessor shall describe and place a separate valuation on each of the parcels. The sum of the valuations of the par" cels shall equal their total valuation before separation. A separate valuation shall not be made of any parcel covered by a new subdivision map filed after the lien date. SEC. 802. The assessor shall transmit the valuations to the officer having custody of the roll. This officer shall enter the des- criptions and separate valuations on the roll as part of the original assessment. CI~pter 4. Collection on the Unsecured Roll. SEC. 826. Taxes levied on the unsecured roll are due on the lien date on or next after which lien date the property is assessed. SEC. 827. The assessor shall collect taxes on the unsecured roll until and incltlding July 31. Thereafter, they shall be collected by the tax collecto1'. SEC. 828. The tax rate to be used in collecting the taxes on the unsecured roll is the rate last fixed before the taxes became due. SEC. 829. The assessor shall deposit all money collected under this chapter in the same manner as money collected by the tax collector -22- " a.d '''1/,6'' {J is required to be deposited. SEC. 830. As soon as practicable after July 31, the assessor shall deliver the unsecured roll to the tax collector. SEC. 831. As soon as practicable after July 31 and before October 1, the auditor shall,oharge the tax collector with the taxes on the unsecured roll which it is his duty to collect. SEC. 832. The fact and date of payment on the unsecured roll shall be marked opposite the name of the assessee. SEC. 833. Taxes on the unsecured roll may be collected bU seizure and sale of any of the following property belonging or assessed to the assessee: (a) Personal property. (b) Possessory interests. SEC. 83~,. A record shall be kept of the property seized and sold. SEC. 835. The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs of seizure a,nd sale. SEC. 836. Notice of the time and place of sale shall be published once at least one week before the sale. SEC. 837. On payment of the price bid for proprty sold, delivery of the property with a bill of sale vests title in the purchaser. SEC. 83Cl. The owner of the property or his successor in interest is entitled to a refund of any excess in the proceeds of the sale over the taxes, penalties, and costs in the same manner as an over- payment of tax is refunded. If not claimed within tijree years after the sale, this excess belongs to the city and shall be placed in the general fund. SEC. 839. The unsold portion of any property may be left at the place of sale at the risk of the owner. SEc.840.. Property s~all not be seized and sold for taxes after one year sUllceeding the time the taxes become due, except that if the property is discovered and assessed outside an assessment period the power to seize and sell is extended to one year after the lien date succeeding the discovery and assessment. "23- " /ZJ n;; SEC. 841. Taxes on the unsecured roll are delinquent September 1, regardless of whether the property is discovered and assessed before or after sueh date, and thereafter a delinquent penalty of 8% attaches to them. SEC. 842. After taxes on the unsecured roll are delinquent, the tax collector shall compute and enter on the unsecured roll the delinquent penalties against all taxes not marked paid. As soon as praoticable thereafter, the auditor shall verify, and charge the tax collector With, the amount of delinquent penalties due pn the unsecured roll. SEC. 843. Immediately after the statute of limitations runs on the right to sue for taxes on the unsecured roll, the auditor shall have a final settlement with the tax collector of all amounts charged ag~nst him on such roll. The auditor may arrange for further settle- ment as to amounts then involved in pending suits. ,.. -,'1 ~J" 7. $i'~'J \ Chapter 5~ Suits for Taxes. SEC. 844. No suit shall be brought against an assessee for taxes on real property other than possessory interests. SEC. 845. Where delinquent taxes are not a lien on real property sufficient, in the opinion of the assessor or the city council, to secure the payment of the taxes, and in no other case, this city may sue in its own name to recover the taxes, delinquent penalties, and costs. SEC. 846. In any suit for taxes, the roll, or a duly certified copy of any entry', showing the property and unpaid taxes, is prima facie evidence of the plaintiff's right to recover. , . "24... ~9#- a-d, f1:: {:} DIVISION V. TAX SALES Chapter 1. Publication of Delinquent List and Notice of Sale. SEC. 901.. Annually, on or before June 8, the tax collector shall publish the delinquent list. When the amount due on any assessment included in the delinquent list is paid or legally canceled before the list is ready for publication, the information relating to this assess- ment may be omittEld from the publication. SEC. 902.. With the delinquent list the tax collector shall publish a notice, specifying: (a) That unless the taxes, penalties, and costs are paid the real property on which they are a lien will be sold. (b) The time and place at which the property will be sold to the city by operation of law. SEC.903. If there is on the delinq~ent list any tax sold pro- perty which was sold to the city in the fift~ preceding calendar year, or any year prior thereto, a notice shall follow the description of the property substantially as follows: "To be sold at publiC auction, 19 . See sale No. in addenda to this list." SEC. 904. The tax collector shall publish with the delinquent list a notice of sale of all tax sold property which was sold to the city in the fifth preceding calendar year or any year prior thereto. SEC. 905. The published notice of sale of tax sold property shall show: (a) A list of descriptions of the property, The assess- ments contained in this notive of sale shall be numbered in regular sequence. (b) T~at on the date of sale at public auction five years will have elapsed since the property was sold to the city. (c) The year of sale to the city. (d) That the property will be offered for sale at public auction to the highest bidder for cash, unless sooner redeemed. (e) The time and place at -25- which the property will be so~. 0A~.t Ii: (j (f) That the minimum acceptable bid will be the total taxes, penalties, and costs for which it was sold to the city. (g) The amount of the minimum bid, opposite the description of the property. (h) The time within which the successful bidder must re- deem the property. (i) That, after a bid is made and accepted at the sale, the right of redemptioIl ceases, except as to the purchaser. (j) The date of the notice. SEC. 906. The publication shall be made once in a newspaper of general circulation published in this city, or, if the city council so orders, it may instead be posted in three public places in the city. If posting is ordered, and there is a newspaper of general circulation pub" lished in the city, the tax collector shall, within five days after the posting, publish once a notice stating that the delinquent list and notice of sale has been posted and the places of posting. SEC. 907. Immediately after the publication, the tax collector shall file with the city clerk a copy of the publication and an affixed affidavit. The affidavit shall show: (a) ~~at it is affixed to a true copy of t~e publication. (b) The manner of publication. (c) If the publication was in a newspaper, its name and the date of each appearance. (d) If not published in a newspaper, the place of posting or other facts to show how it was publiShed. This affidavit is prima facie evidence of the facts stated. SEC. 908.. Within five days after publication of the notice of sale of tax sold property and at least 21 days before the date of sale, when tax sold property is to be sold at public auction, the tax collector shall mail to the last assessee either a copy of the publi- cation or a notice of sale. SEC. 909. The mailed notice of sale shall show: (a) ~hat the property will be offered for sale at public auction unless redeemed. (b) The year of sale to the vity and the name of the -26- ~ @ /Zr.c/ 4/./0 assessee in that year. (c) The time and place of the s ale at public auction. (d) The description of the particular property. (e) When. redemption may be made. (f) The official who will furnish all information concerning redemption. Chapter 2. Sale by Operation of Law. SEC. 936. Not less than 21 or more tban 28 days after the first publication of the delinquent list, at the time fixed in the publication, the real property on which all taxes, penalties, and costs have not been paid, e~cept tax sold property and possessory interests, shall by oper- ation of law and the declaration pf the tax collector be sold to the city. The sale shall be in the tax collector's ~fice. SEC. 937. Until the time of sale, the owner or person in possession of any property in the delinquent list may pay the amount due. SEC. 938. If the tax collector discovers before the sale that be- cause of any error the property should not be sold, he shall not mark it sold to the city mlt shall notify the assessor. The property shall then be treated like property which escaped assessment for the year for which it was to be sold. SEC. 939. In appropriate columns on the roll, opposite each par- cel sold, the tax oollector shall enter the fact and date of sale and the amount for whioh the property was sold. SEC. 940. Every person who does any act tending permanently to impair the value of tax sold or tax deeded property is: (a) Liable for any damages sustained by the city because of his act. (b) If the act was done with intent to defraud the city, guilty of a misdemeanor. SEC. 941. Within 30 days after the sale by operation of law, the tax collector shall furnish the auditor with a list in writing of the property sold. The auditor shall enter on the current roll opposite the description of the property the fact and date of sale. 'SEC. 942. 'The auditor shall transmit the list of property sold to the assessor who shall enter on his records the fact and date of sale. SEC. 943. If the original sale to the city is ever canceled or " ~ "27- ad 'U' () held void the property shall be treated for all purposes as if sold to the city in the next subsequent year for which it would have been validly sold to the city if it had not been tax sold property. Chapter 3. Sale to Private Parties. Before Deed to the City, SEC. 966. Not less than 21 or more than 28 days after the first publication of the notice of sale of tax sold property, and at least five years after the property was sold to the city, the tax collector shall, as prescribed in this chapter, sell at public auction to the high- est bidder for caB~ all tax sold property which was sold to the city in the fifth preceding calendar year or any year prior thereto. The sale shall begin at the time given in the published notice of sale and shall continue from day to day thereafter if additional time is needed to com- plete the sale. The sale shall be in the tax collector's office. SEC. 967. No bid shall be accepted at a sale under this chapter for a sum less than the amount for which the property was sold to the city. SEC. 968. After a bid has been accepted, the right of redemption ceases except as to the purchaser. The purchaser shall pay the amount bid immediately ami redeem the property within thirty days. If he does not redeem, the amount bid and paid is forfeited. On redemption, he shall receive cred:Lt for that portion of his bid equal to the amount for which the property was sold to the city. The sale is not ccmpleted until the redemption is made. SEC. 969. On completion of the sale, the tax collector shall, o without charge, fOJ~th\Yith execute a deed, duly acknowledged or proved, conveying the property to the purchaser or his assigns. SEC. 970. In addition to the usual provisions of a deed convey- ing real property, the deed shall specify~ (a) ThE) year of sale to the city. (b) That, for the year of sale to the city, the property was duly assessed Emd the tax legally levied. (c) ThE' assessee in the year of sale to the city. (d) ThEl name of the purchaser at this tax sale and the fact and date that the property was sold to him for nonpayment of delinquent taxes which were a lien on the propertYe ..,28- ,;tlC,. VAd ~ () (e) The amount for which the property was sold to the purchaser. (f) That the property has been redeemed. (g) ThB,t the property is therefore conveyed to the purchaser according to law. SEC. 971. This deed, duly acknowledged or proved, is prima faoie evidence and conclusive evidence of the same facts as a deed to the city for taxes and conveys the same title as a deed to the city. Chapter ~. Deed to the City SEC. 996. If the sale of any tax sold property at publio auction is not completed, the tax collector shall forthwith execute a deed, duly acknowledged or proved, conveying the property to the city. SEC. 997. In addition to the usual provisions of a deed con- veying real property, the deed shall specify: (a) The dale of sale to the city. (b) That, for the year of sale to the city, the property was duly assessed and the tax legally levied. (c) The assessee in the year of sale to the city. (d) The amount for which the property was sold. (e) That five years have elapsed since the sale to the city and the property has not been redeemed. (f) That the property is therefore conveyed to the city according to law. SEC. 998. The deed to the city shall be recorded with the County recorder and shall thereafter be filed in the city clerk's office. SEC. 999. The execution of the deed terminates the right of redemption. SEC.IOOO. Where property was deeded to the city before this ordinance took effect and the deed did not tenninate the right of re- demption, the right; of redemption shall be tenninated as prescribed by this section. The tax collector shall give the redemptioner notice that his right to redeem will be terminated at the end of the minimum t:!me allow- able under the law in force at the time the property was sold to the City. At the end of this period of time, if the property has not been -29" rIP.' ad t/~// redeemed, the right: of redemption is terminated. The notice shall be given in the same manner that notice was required to be given before the right of redemption could be terminated under the law in force when the property was sold to the city for taxes. If no notice was so required, none need be given under this section. SEC. 1001. The deed conveys to the city the absolute title to the property, free of all encumbrances, except easements constituting servitudes upon or 'burdens to the property and restrictions of record. phapter 5. Rentin~ Tax Deeded Property. SEC. 1026. In the name of the city, the tax collector may rent tax deeded property and may collect all proceeds arising in any manner from the property. SEC. 1027. The tax collector may exact an accounting from any person of the proceeds from tax deeded property. SEC. 1028. The tax collector may demand and receive possession of tax deeded property and may maintain an action of unlawful detainer or of ejectment in the name of the city against persons unlawfully on the property. SEC. 1029. In the name of the city, the tax collector may do all things relating to renting and receiving the proceeds of tax deeded pro" perty that an absolute owner may do. SEC. 1030. All leases shall contain a clause that if the tax deed is declared void the lessee is entitled only to refund of the unM earned portion of the rental paid, with no further damages. The refund shall be made in the same manner as an overpayment of tax is refunded. SEC. 1031. The tax collector may remove or permit the removal of any structure or fixture which becomes a public nuisance on receipt of written notice of condemnation from the proper authority. SEC. 1032. On the approval of the city council, the tax collector may make an investigation and appraisal by competent appraisers of tax deeded property and for this purpose may employ any necessary assistance. A report of the info:t'lllation resulting from the investigation and appraisal shall be filed with '~he city council. SEC. 1033. All moneys received under this chapter shall be de" posited in the general fund. -30- , /7/lc/, Y/t! 0 Chapter 6. Sale to Private Parties. of Tax Deeded Property. SEC.I061. The procedure to sell tax deeded property is as provided in this chapter. SEC.I062. Any person may apply in writing to the tax collector to purchase tax deeded property, tendering the ~~ount bid. SEC.I06,. The application shall describe the property and shall be accompanied by a sum sufficient to defray the costs of advertising and conducting the sale. If the applicant fails to secure the property on his bid, this sum shall be returned to him and these costs shall be collected from the successful bidder. In either event, this sum is a credit on the amount bid. SEC.I064. At any time without application the tax collector may, and on application under this chapter the tax collector shall, trans- mit a notice in wrIting to the city council of his intent to sell tax deeded property. SEC.I065. The notice of intent shall specify; (a) A description of the property. (b) A detailed statement of the amount that was needed for redemption just berore deed to the city. (c) TIle minimum price at which it is proposed to sell the property at publiC auction. (d) The time and place of sale. (e) &lY terms of sale or that the sale is to be for cash. SEC.1066" The minimum price for each parcel shall be sufficient to cover the required costs of advertising and conducting the sale, un- less otherwise autl10rized by the city council. SEC. 1067. The city council shall by resolution approve, reject, or change the cond~tions for the proposed sale and shall transmit a certified copy of the resolution to the tax collector. SEC.I06S. On receipt of the resolution, if it allows a sale, the tax collector shall publish notice of the intended sale once in a newspaper published in the city. The notice shall contain the same facts as the notice of intent transmitted to the city council, as changed ~~- ~ / --~/O O.-/t~ r 7' ~ by the city council. A copy of the notice shall also be mailed to the last assessee of th.e property and to the governing board of every taxing agency having unpaid taxes which are a lien on the property. The first publication shall be completed at least 21 days before the sale. SEC.1069. The tax collector may publish additional notice of the sale in a newspaper or otherwise, but the cost of this additional notice is not a required cost to be included in the minimum price. SEC.I070. At the time and place specified, the tax collector shall sell the property at publiC auction to the highest bidder. No bid shall be accepted for less than the specified minimum price. SEC.I07I. All bids shall be for cash or on the terms specified by the city council" SEC.I072. On receipt of the full purchase price, the tax collector shall, without charge, execute a deed, duly acknowledged or proved, conveying the property to the purchaser or his assigns.. SEC.I073. In addition to the usual provisions of a deed convey- ing real property, 1;he deed shall specify: (a) That the prop3rty was duly sold and conveyed to the city for nonpayn1ent of ts.xes. (b) That the taxes for which it was sold to the city were legally levied and were a lien on the property. (c) That the property was sold at public auction to the highest bidder. (d) That the grantee became the purchaser at this sale and the amount for which the property was sold to him. (e) That the property is therefore conveyed to the purchaser according to law. SEC.I074. 'This deed, duly acknowledged or proved, is prima facie evidence and conclusive evidence of the same facts as the deed to t~e city for taxes and convey:g the title which the city had. SEC.1075. Within ten days after executing a deed under this chapter, the tax collector shall transmit to the county recorder and city assessor a report, specifying : (a) That the tax deeded property has been sold. (b) The name of the grantee in the deed. (c) The date of the deed. ~32- ,~~#' dA~~ ~~ c:J (d) The amount for which the property was sold. (e) The description of the property. (f) The number and date of the tax deed to the city. SEC.I076. If any other taxing agency has a tax lien on, or tax title to, tax deeded property, the tax collector may, with the appro~~ / city council, join with the other taxing agency in selling the al of the tax deeded propert;i in order to give the purchaser the rights of the other taxing agency as well as the city's title. The cit:r shall contract with the other taxing agency as to any matters not otherwise covered by law. -33- /J~/' /b;t DIVISION VI. REDEMPTION Chapter 1. Redemption Generally SEC.1201. Until the right of redemption is terminated, tax sold property may be redeemed by the owner or his successor in interest. SEC.1202. The amount necessary to redeem is the sum of the following: (a) The amount of sold taxes. (b) Th,e delinquent penalties and costs for the year of sale to the city. (c) Redemption penalties. SEC.1203. Redemption penalties are the sum of the following: (a) antl half of one per cent a month beginning July 1 of the year of sale to the city on the amount of sold taxes at the time of sale. (b) One half of one per cen t a month beginning July 1 of each subsequent year on the unpaid taxes for which the property would llave been sold to the city in that year if there had not been a previous sale. SEC.1204. Application to redeem sllall be made to the redemption officer, who shall then prepare in triplicate estimates of the amount necessary to redeem., SEC.1205. Payment of the amount necessary to redeem shall be made to the redempt:l.on officer and receipt shall be endorsed on each copy of the estimate. The redemption officer shall deliver one copy of the receipt to the redemptioner and one to the auditor. The auditor shall notify the assessor of the redemption" SEC.1206. Opposite the description of the property on each roll on which the property appears the redemption officer shall note the fact and date of redemption. Chapter 2. Redemption of Part of an Assessment. SEC.1231. As used in this chapter, "parcel" includes an un- divided interest in real property. For purposes of this chapter, im- provements are not a "parcel" separate from the land on which they are s i tua ted. SEC.1232. Any parcel of tax sold property contained in an assessment and having a separate valuation on the roll for the year of -34- "~;. ,'9'tf'~ &~~ y/c{ (} sale to the city and all subsequent rolls may be redeemed separately from the whole assessment as provided in this chapter. SEC.123;', The amount of sold taxes on the parcel is the amount which bears the seme proportion to the amount of sold taxes on the whole assessment as the valuation of this parcel bears to the valuation of all real property in the assessment. SEC.1234.. The amount necessary to redeem the parcel is the sum of the following: (a) The amount of sold taxes on the parcel. (b) Redemption penalties computed on the amount of sold taxes on the parcel. (c) Delinquent penalties and costs for the year of sale to the city as if the parcel were the entire assessment. SEC.1235. On such redemption, the redemption officer shall make an entry opposite the assessment on the roll on which the property was sold showing: (a) True parcel released from lien by separate redemption, (b) The portion of the amount of sold taxes paid. (c) The valuation of the remainder of the assesmnent. (d) Thll portion of the amount of sold taxes remaining unpaid. SEC.1236. Opposite the assessment on each other roll on which the property appears the redemption officer shall note the fact and date of partial redemption" SEC.1237. In all other respects the redemption shall be made in the regular manner., SEC.123S. Any person claiming an interest, evidenced by a deed, deed of trust, mortgage, or decree of court, in any parcel of tax sold property which does not have a separate valuation on the roll for the year of sale to the. city or any subsequent roll may apply to the re- demption officer to have the parcel separately valued in order that it may be redeemed under this chapter. SEC.1239. Each application shall be accompanied by a fee of one dollar. SEC.124o. The redemption officer shall transmit the application for separate valuation to the assessor. ~35- $)> ,..'~ OJ. J/tiO. SEC.1241. The assessor shall place a separate valuation on the parcel for each year for which it was delinquent and not separately valued and transDlit it to the tax collector. Except between the time when the second ~.nstallmen t of taxes becomes delinquent and the time when property is sold to the city, if the parcel is not separately valued on the current roll, the assessor shall also transmit a separate valuation of the parcel to the officer having custody of the current roll who shall place the valuation on the current roll as part of the original assessment. In all cases, the sum of the valuations of the parcels separately valued shall equal their total valuation before se- paration. -36- #'. .9 od ~ c/ . DIVISION VIr.. DISTRIBUTION SEC.1351. Amounts received in payment of taxes, penalties, and costs, or on redemption or on sale of tax sold property or tax deed- ed property, shall be. distributed in the order of the sections in this division. Distribution under each section in turn shall be made as fully as possible before proceeding to tlle succeeding sections. SEC.1352. As used in this division: (a) "Taxes" includes assessments. (b) "~d" includes a revenue district. SEC.1353. All amounts forfeited by bidders fmr failure to complete purchases shall be distributed to the general fund. SEC.1354. Amounts received to reimburse the city for any costs of publication or other expenses shall be distributed to the general fund. SEC.1355.. The amount collected as the cost of preparing the delinquent list shall be distributed to the fund from which the tax collector's salary is paid. --./ SEC.1356. (a) If the balance remaining is equal to or greater than the total unpllid taxes on the property, there sllall be distributed to each fund an ~ount equal to the unpaid taxes levied for the fund. (b) If the balance remaining is less than the total unpaid taxes on the prope]~ty, there shall be distributed to each fund an amount bearing the same proportion to the balance remaining as the unpaid taxes levied for the fund bear to the total unpaid taxes on the property. SEC.1357. On payment of current taxes, amounts paid as delin- quent penalties shall be distributed to the general fund. SEC.135S.. This section does not apply to amounts received on payment of current taxes. As used in this section, "delinquent penalties" means the amounts c:ollected for delinquent penal ties or, in the case of a sale where the amount collected for delinquent penalties is not specified, the delinquent penalties for the first year of delinquency. (a) If' the balance remaining is equal to or greater than the total delinquent penalties on all unpaid taxes on the property, -37- OAdr/~() <\ '. ,. ~'" there shall be. distributed to each fund an amount equal to the delinquent penalties on the unpaid taxes levied for the fund. (b) If the balance remaining is less than the total delin- quent penalties on all unpaid taxes on the property, there shall be dis- tributed to each fund an amount bearing the same proportion to the balance remaining as delinquent penalties on the unpaid taxes levied for the fund bear to the total delinquent penalties on the unpaid taxes on the property. remaining. SE~. 1359. (a) If the balance/is equ~l to or greater than the total interest and redemption penalties on all unpaid taxes on the property, there shall be distributed to each fund an amount equal to the interest and redemption penal tiell on the unpaid taxes levied for the fund. (b) If the balance remaining is less than the total interest and redemption penalties on all unpaid taxes on the property, there shall be distributed to each fund an amount bearing the same proportion to the balance remaining as the interest and redemption penalties on the unpaid taxes levied for the fund bear to the total interest and redemption pen~ alties on all unpaid taxes on the property. SEC. 1360. Any further amount shall be distributed pro rata among the city and revenue districts in the proportion which the unpaid taxes due the city and each revenue district bear to tbe total unpaid taxes on the property. The portion of this surplus due tht city shall be distributed to the general fund. -38- 04" . . j'6 O/LJ j/~c:/ -- DIVISION VIII. REFUNDS AND CORRECTIONS Chapter I. Corrections Generally SEC. 1401. Allor any portion of any tax, penalty, or costs, heretofore or hereafter levied, may be canceled by the auditor on order of the city council with the written approval of the city attorney if it was levied; (a) More than once. (b) Erroneously or illegally.. (c) On a portion of an assessment in excess of the cash value of the property by reason of the assessor's clerical error. (d) On improvements when the improvements did not exist on the lien date. (e) On property acquired after the lien date by the state, county, city, or a district and because of tllis public ownership exempt from further taxationwhen cancellation is requested, except when acquired by sale and deed f()r taxes. Except In the case specified in subdivision (e), the correct amount due on the assessment shall be paid before the tax is canceled. SEC. 1402. On discovery that any property is assessed more than once for the llame year, after payment of all charges justly due on the property, the tax collector shall certify the facts to the auditor and city council. The other assessments and charges thereon shall be cancelled on the roll in the same manner that a tax may be canceled. SEC. 1403. Errors in the rolloI' delinquent list or any tax proceeding may be clorrected by the auditor with the written consent of the city attorney at any time after the assessment period and before the sale to the city for taxes. SEC. 1404. The consent of the city council is necessary to any change that will increase or decrease the amount of taxes due. If any change will increase the amount of taxes due, the city council shall give the assessee opportunity for a hearing after five days' notice. The city council's decision in the matter is final. SEC. 1405. The auditor shall: is'\. ,)) ~39- ad 9",cQ (a~ Enter the date and nature of every correction on the roll. (b) File the written authority for the correction as a public record. (c) Make the necessary changes in his account with the tax collector. j SEC. 1406. On order of the city council with consent of the , city attorney, if all proceedings leading up to a sale or deed are correct, the tax collector may correct a misstatement of facts or clerical error in: (a) The entry of a sale to the city by new entry replacing the erroneous entry. (b) A tax deed by issuance of a new or amended deed. As far as practicable, the new or amended tax deed shall be the same as the old One except where corrected. SEC. 1407. If tax sold property has been erroneously resold to the city or tax deeded property is erroneously resold or redeeded to the city, the tax collector may cancel the erroneous sale or deed on order of the city council with the consent of the city attorney. SEC. 1408. If the taxes on any property are entered on the roll as a lien on real property on Which they are not legally a lien, tlle auditor shall certify the facts to the city council. On order of the city council,wlth coneent of tlle city attorney, the auditor shall cancel the entry and shall reenter it as follows: ~ (a) If the assessee has real property sufficient in the assessor's opinion to secure the taxes, as a lien on this real property. (b) Where there is not sufficient real property to secure the taxes. (1) If it is state assessed property, on the secured roll. (;~) In all other cases, on the unsecured roll. SEC. 1409. If any error is carried into any publication or mailing of notice, the amended publication or notice may be republished or mailed, or, in lieu thereof, notice of the correction may be given by publication or maLling. SEC. 1410. The new publication or mailing shall be in the same manner as the original. ~4o- c7~ ~6~ SEC.l41l. If any act is to be done' within a specified time after the original public&~on or mailing, the new publication or mailing shall specify the time WhE>n the act may be done. This time is whichever is the later of the followjng: (a) The time originally specified. (b) One week after the new publication or mailing. SEC.1412. If property is sold or deeded to the city for taxes, and the taxes have been paid or were not legally a lien on the property, the sale and deed shall be canceled by the auditor on order of the city council with written. approval of the city attorney. SEC.l41'. If property is sold or deeded to the city for taxes and the tax or assessment is legally canceled, the city council shall order the auditor to cancel the sale and deed when the tax is canceled. SEC.14l4. When a tax or sale or deed is legally canceled, the auditor shall make notation of the fact on the roll and shall notify the tax collector and assessor. When a deed is canceled, the auditor shall also notify the county recorder of the fact. Chapter 2. Refunds. SEC.14;6. On order of the city council, any taxes, penalties, or costs shall be refunded if they were: (a) Paid more than once. (b) Erroneously or illegally collected. (c) Paid on an assessment in excess of the cash value of the property by reason 0:1' the assessor's clerical error. (d) Paid on an erroneous assessment of improvements which did not exist on the lien date. "Erroneously or illegally collected" as used in this section does not include the payment of taxes on an assessment claimed to be excessive. SEC.ll~37. Application for a refund slla11 be made within three years after pa~rment was made. SEC.ll~38. Application for. refund shall be verified and may be made only by the peraon who made payment, his guardian, executor, administrator or heir. Refund shall not be made to an assignee of the applioant. SEC.ll~;9. If the amount paid has been apportioned to any funds or revenue distriots, the proper proportion of the refund shall be deducted from any amcmnts due each fund or revenue district. -41- ~. .}l Od~O SEC. 1440. Any amount subject to refund for which appli- cation is not made within the time allowed shall be placed in the general fund. SEC. 144~ After taxes are payable, any assessee ~ay pay the tax under protest. A payment under protest is not a voluntary payment. SEC. 1442. Theprotest shall be in writing, specifying: (a) Whether the whole tax or assessment is claimed to be void, of. if only a part, what portion. (b) The grounds on which the claim is founded. SEC. 1443. Within six months after payment, action may be brought against the city to recover the tax paid under protest. The action may be brought only: (a) As to the portion of the assessment claimed to be void. (0) On the grounds specified in the protest. (0) By the person making paynlent, his guardian, executor, administrator, or heir. Payment of a judgment against the city sl1all not be made to an assignee of the person bringing the action. SEC. 1444. If the amount paid under protest has been appor- tioned to any funds or revenue districts, the proper proportion of a judgment against the city shall be deducted from any amounts due each fund or revenue di8trict. Chapter 3. Transfer of Payments SEC. 1471. If a person by mistake pays a tax on other than the property intended, and by substantial evidence convinces the tax collector that the payment was intended for another property, the tax collector may cancel the credit on the unintended property and transfer it to the property intended as prescribed in this article, at any time before the succeeding sale of property to the city. SEC. 1472. The person seeking the transfer shall sign and file with the tax c:ollector an affidavit giving full details of the trans- action. If the tl:'Emsfer is made, the affidavit is a public record and reference to it shall be entered on the roll opposite the unintended property. SEC. 1473. The tax collector shall send a notice to the owner of the unintended property respecting the proposed transfer. -42- CAd 1/ t:' C) SEC. 1474. The notice shall state that the owner of the un- intended property may demand a hearing by the city council within five days after the notice is sent. If made, a copy of the demand shall be sent to the tax collector. The city council shall set a time for the hearing and its deoision on the proposed transfer is final. SEC. 1475.. If the amount paid is loss than the amount due on the property intended, the balance of the amount due shall be paid before the transfer. If the amount paid is more tllan the amount due on the property intended, the applicant is entitled to a refund of the excess in the same manner as an overpayment of tax is refunded. SEC. 1476" If the delinquent llist is ready for publication or has been published, the applicant shall pay the cost of advertising the unintended property. The unintended property shall then be advertised as if it were omitted from the delinquent list by clerical error, unless the taxes on the u~intended property are immediately or previously paid. Chapter 4. Jurisdictional Errors. I SEC. 1501. If the collection of a delinquwnt tax cannot be en- forced because of any jurisdictional error in the assessment of real prop- erty or in any subsequent step up to and including the termination of the right of redemption, the tax collector shall certify the facts to the auditor and city council. SEC. 1502. If any sale or deed for taxes is rendered invalid by the error, it shall be canceled in the same manner that a tax may be canceled. SEC. 1503. If any portion of the property was taxable for the year for which collection cannot be enforced and the tax is unpaid, the clerk shall send a notice to the last assessee of the property respecting the jurisdictional error. SEC. 1504. The notice shall state that the error will be correct- ed and the collection of the tax enforced unless cause is shown why such action should not be taken. The notice shall also state tllat tlle assessee may demand a hearing by the city council within ten days after the notice is sent. If demanded, the city council shall set a time for the hearing and its decision in the matter is final. SEC. 1505. The City council sllall order the necessary steps taken to correct the error. The officials whose duty it was to perform -43- I r/'A/'~f/~u the steps originally shall comply with this order. SEC. 1'>06. If an error is omission of or defect in publish- ing or sending any notice, the city council shall order the corrected notice to state the facts requiring the new noticv and the time within which the taxpayer shall do any acts dependent on the notice. SEC. 1507. The property shall be entered on the roll and treated like prope~ty escaping assessment in the last preceding assessment period and discove:red at the time the corrections are completed, except that: (a) The assessment sllall be the corrected assessment for each year for which the collection of delinquent taxes could not be en- forced. (b) The amount charged against the property before computation of tlle regular delinquent penalties on the roll on which it is entered shall be the corrected tax for each year for which the collection 6f del~n~ queht taxes could not be enforced. SEC. 1508. There Is no limit on the time within which an error may be corrected under this chapter. Chapter 5. Refunds on Void Tax Deeds. SEC. 1536. The purchaser of tax sold property or tax deeded property is entitled to a refund from the city of the amount paid as , purchase price if: (a) It is determined by final judgment of a court that the sale or deed of the property is void. (b) It is determined by resolution of the city council that the property belongs to the United States, this state, or any city or political subdivision of this state and has been erroneously sold for taxes. (c) The sale or deed is legally canceled. SEC. 1537. The claim for refund shall be presented in the same manner as other claims against the city and within one year after the judgment becomes final or the resolution is passed. There shall be credited on the amount due the purchaser any portion of the purchase price repaid to him under any judgment of a court. -44- o~j, 1ffO F / SEC.1538. The City Clerk shall certify to the adoption of this Ordinance and prior to the expiration of fifteen (15) days from the passage thereof, shall cause the same to be published once in the Arcadia Tribune. and Arcadia NeVIS, a nevlspaper of General circulation, published and circulated in the City of Arcadia, and thirty (30) days from and after the final passa~e thereof said Ordinance shall take effect and be in force. I h~reby certify that the forego ins Ordinance vas adopted at a regular meeting of the City Council of the City of Arcadia, held on the 20th day of May , 1941, by the affirmative vote of at least three Councilmen, to-wit: AYES: Councilmen, Adcock, Bolz, Leeper, Ormsby and Perkins. N02S: None. ABSENT: None ~N,2p-d:- ) - City Clerk . Signed and approved this 20thday of May ,1941. ~~ !.layor ATTEST: ~.J~ City C.erk. -45- t21.C/ f/do