739
AFFIDAVIT OF PUBLICATION
STATE OF CALIFORNIA )
)99.
County or Orange )
.. ..~ ~.~.~...~~.,~~........ ..--.......- ........ ....................................
of said county. being first duly sworn. says-that he Is a
male citizen of the United States. and of the State of Cali-
fornia, over the age ot eighte en years; that he bas no in-
terest in. nor ill be a party to the matter herein mentioned;
that he is the
....Prl.nD.1pal....cler.k... ......._...................................... of tb~
.' - .Anabe.lm.. .Bu.l1.e~1n...... ..... .... ...._... .... ....... ........_. ............. ..
a__...dal~y___... newspaper printed. published and circulated
in the saier-County of Orange that said
..Anahe.11l...Bul.le.t.1.D.... ........ ............ ........ ...................... ..n.
is a newspaper ot general cir culation with a list ot paid
subscribers. and is published for the dissemination of botb
local and general news and intelligence of a general char-
acter; that it Is not devoted to the Interests or published tor
the entertainment ot a partl cular c1aS8, profesBlon, trade,
calling. race or denomination, or ot any number thereot;
that it has been l>~inted and pubUshed in the City ot Ana-
heim. County of Orange. State of California for more than
one year n..~t preceding the first day of the publication
hereto attacb.4; that the
.. - Q~~!~~.~~....~.!?.!.....1~.2..................... ........ ............ ......... -... _.
of which the annexed fa a printed copy. was publlshed In
one lssue
said newspaper at leallt__ . ..... .~_..........-................._..__..............__
commencing on the...22.1ih..dIiY of ......Apr.1.l..........._.......
19 . ..~~nd ending" on tbe......n........day of ..................................
Hot1ce
19 ._.... and that Bald ____........____....................__............ ._........ .............
was published on the following days:
.. ~l?~ ~ .~.... ?1..~..... ~.? ~?...... .... .............. ...n.. ............. .......... .... ........
_.......... ... ... ....::.::.,'~:;;~.:t:;~::2::::::::2~~~:;;.;;;::z.:::~:::
., -17
Subscribed and swom to before me thlaA..l.......~...day of
. . ,
_..............:.~:::::~::::~::~:::~::::~:--;;:~~.=..~~;~~~....
!rotary Public.
-
ORDINANCE NO. 739
Tab10 of Contents
Gcnerel Frovisions
Divislo~ I. ~sSessuent
Chapt8r 1. Taxa111e and Exer.ipt Property
2. Gent~ral Re9-uir~f.1ents
3. Inforr.lat ion fron Taxpa~ter
4. ~enal ASSclssoents
5. Froport~r Escaping .A.s~ essi.l.ent
6. Assessuent Roll
Division II. Equaliznticn
Ch~rter 1. G0ner~11y
2. D ~'. t i US 0 f A ud i tor
Dl~.:-is:Lon III. Lev:r cf Tax
Chapter 1. Determination of Tax
2. Effect of Tax
Divis :10n IV. Collect ior. of Tf.i..::.~es
Chapter 1. Mediun of Pay~ent
2. Col1ectic~ GBnerally
), Collection C~ Part of
an As s en sner.. t
4. Collt.:ctic<n on the
Uns ocured. Roll
5. Suits for Taxes
Division V. Tax Snl~$
Oh~'l::)"er 1. Publication of Delinquent
List ana ~otice of Sale
2. Sale b~,~ Oper~?tion of Law
3. Ked i UL of Pa~"T:lont
Sections
1 - 43
44 - 92
44 - 46
47 - 53
54 - 67
68 - 71
72 - 75
76 - 92
93 - 109
93 - 10.5
106
109
110
122
110
111
112 - 122
12) - 194
123 - 1)0
131 - 162
16) - 170
171
192
193 - 194
195
259
1';:5 - 203
204 - 211
212 - 219
4. S;-~.lu tc PI'i.vnto Parties be-
fore Deed to the Cit~
5. Deed to the City
6. Renti~s Tax Deeded Property
7. Sale to Private Parties of
TtlX Deeded Property
Division VI. Redooption
Chapter 1. Redor:iption Generally
2. Redemption of Part of an
As s os Si1~eL. t
3. Inccroct A~~lication of
Payr~lent on Redemption
Division VII. Distrirution
DivisioIl VIII. Corr0ctio~s, Cf.lucellations,
and Eefunds
ChB.j:Jter 1. Genernl Provl~' I.or.S
2. Corrections
3. Cancellations
4. Refunds
5. Fayrlent under Protest and
Suit to Recover
6. Transfer of Payments
7. Jurisdictional Errors
220 - 225
226 - 231
232 - 239
240 - 259
260 - 286
260 - 267
268 - 279
280 - 286
267 - 297
298 - 351
2;8 - 298
299 - 307
J08 - 315
)16 - 32.5
326 - 3JJ
334 - 341
342 - 3.51
25 - 26
26 - 27
27 - 28
28 - 30
31 - 34
31 - 32
32 - 33
JJ - )4
34 - 35
35 - 42
35
36 - 37
37 - 38
38 - 39
39 - 40
40 - 41
41 42
ORDIl~~CE NO. 739
All OBDIj:iAl'fCE PROVIDI1~G A SYSTEl~i FOR THE RAISING OF
REVE1WE BY TAXATION FOR THE CITY OF AlWIEIlvl
THE CITY COUNCIL OF THE CITY OF ANAHEIM DOES ORDAIN AS FOLLOWS:
G~~L PROVISIONS
SECTION 1. This ordinance establishes the law of the City of Ana-
heim respecting the subjects to which it relates.
SECTION 2. All persons who. at the time this ordinance goes into
effect, hold office under a~ ordinance repealed by this ordinance. which
offices are continued by this ordinance, continue to hold them according to
their former tenure.
SEOTION 2-A. The penalties provided for in this ordinance shall be
effective on all taxes becoming delinquent after March 1. 1949.
SECTION 3. ~ 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.
SECTION 4. If any prov!s1on of this ordinance. or its appl1catio~
to any person or circumstance, is held invalid, the remainder of the ordin-
ance. or the application of the provision to other persons or circumstances.
is not affected.
SECTION 5. Unless the context otherwise requires, the general pro-
visions hereinafter set forth govern the construction of this ordinance.
SECTION 6. Division, chapter. article, and section headings do not
in any manner affect the scope. mean~ng, or intent of the provisions of this
ordinance.
SECTION 7. Whenever any reference ia made to any portion of this
ordinance or of a~v other ordinance of this city the reference applies to all
amendments and additions thereto now or hereafter made.
SECTION 8. "Section" means a section of this ordinance unless some
other ordinance is specifically mentioned and "subdivision" means a subdivi-
sion of the section in which that term occurs unless some other section is ex-
pressly mentioned.
SECTION 9. The present tense includes the past and future tenses;
and the future, the present.
SECTION 10. The masculine gender includes the feminine and neuter.
SECTION ll~ The singular number includes the plural, and the
plural the singular.
SECTION 12. ItShalltt is mandatory and "may-II is permissive.
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SECTION 1). 110athfl includes affirmation.
SECTIO~T 14. "Person" includes any person, firm, partnership, assoc-
iation, corporation, company, syndicate, estate, trust, business trust, or
organization of 'any kind.
SECTI01~ 1.5. npropertyll includes all matters and things. real, per-
sonal, and mixed, capable of private ownership.
SECTIO~! 16. UReal estate" or ureal 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 privileges appertaining thereto.
(c) Improvements.
SECTIOl~ 17. "Improvements II includes:
(a) All buildings, structures, and fences erected on or af-
fixed to the land, except telephone and telegraph lines.
(b) All fruit, nut bearing, or ornamental trees and vines,
not of natural growth, and not exempt from taxation.
estate.
SECTIOIJ 18. "Personal propertyll includes all property except real
SECTION 19. nposses~:;ory interests II means the following:
(a) Possession of, claim to, or right to the possession of
land or improvements, except when coupled with ownership of the land or im-
provements in the same person.
(b) Taxable improvements on tax exempt land.
Except as provided in Section 20, possessory interest shall not be
considered as sufficient security for the payment of any taxes.
SECTION 20. Leasehold estates for the production of gas, petroleum
and other hydrocarbon substances from beneath the surface of the earth, and
other rights relating to such substances which constitute incorporeal heredi-
taments or profits a prendre, are sufficient security for the payment of taxes
levied thereon. Such estates and rights shall not be classified as possess-
ory interests, but shall be placed on the secured roll.
In the event of delinquency in the payment of a~ installment, they
shall be subject to seiwure and sale in the same manner as provided for the
seizure and sale of possessory interests in Section 182 to 187, inclUSive, at
any time within one year after the delinquency. Suit may be brought against
an assessee of such taxes in the event of delinquency in the payment thereof.
SECTION 21. "State assessed property" means all property required
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to be assessed by the st~.te board of eqUL~lization under section 14. of Article
XIII of the constitution and \'lhich is subject to local taxation.
SECTION 22. "Rolln means the entire assessment roll. The f1secured
rollt! is that part of the roll containing state assessed property and property
the taxes on which are a lien on renl property sufficient, in the opinion of
the assessor, to secure payment of the taxes. The remainder 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.
SECTIOlr 23. "Value II , ufull cash value II t or "cash value" means the
~mount at which property would be taken in payment of a just debt from a sol-
vent debtor. In determining the lIactual value" of intangible personal pro-
perty, the assessor shall not take into account the existence of any custom
or coronIon method, if any, in arriving at the full cash value of any class or
classes of property.
SECTIOl~ 24. "Assesseell means the person to whom property or a tax
is assessed.
SECTIOlT 2.5. IILien date" is the time when taxes for any fiscal year
become a lien on property.
SECTION 26. "Assessment yearll mea.ns the period beginning with a
lien date and ending immediately prior to the succeeding lien date.
SECTIOl1 27. "Auditor" means the city clerk in his capacity as the
accounting officer of the city.
SECTION 28. "Taxing agency" includes every district that a.ssesses
property for taxation purposes and levies taxes or assessments on the property
so assessed, the State, and the county.
SEOTIOl~ 29. IIRevenue districtlt includes every district for which
this city assesses property and collects taxes or assessments.
SEC'rIOH )0. "Amount of sold taxesll on property which has been Bold
to the city means the sum of the following amounts:
(a) The amount of taxes which were a lien on the real
estate at the time of the sale.
(b) All other unpaid taxes of every description which were a
lien on the property for the year of sale and for each year since the sale,
as shown on the delinquent lists for which the time of sale to the city is
past, or, if the property was not assessed for any year, which would be sho,~
on such delinquent list if it had been assessed in that year: except that the
unpaid taxes which would be shown on such delinquent list if the property had
been a~sessed in any such year shall not be paid if the property was not
assessed for any year because of having been acquired by the State or other
public agency other than by tax deed. The amount of taxes for any year not
assessed shall be bvsed on the valuation required to be made by the assessor
O~ redemption of unassessed property.
SEClIo~r 31. I1Current taxes" means taxes which are a lien on prop-
erty but which are not included in "amount of sold taxesfl. except that,
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between a lien date and the time in the same calendar year when property is
sold to the city for taxes the taxes becoming a lien on this lien date in
such calendar ;rear are not yet "current taxes. n
SEC~IOH J2. "Current rolln means the roll containing the property
on \.,hich current taxes are a lien.
SECTION 33. "Tax sold propertytl is ree.l 11roperty 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.
SECTION 34. I1Tax deeded property" is real property which has been
deeded to the city for taxes and which has not been sold to a private pur-
chaser or a taxing agency, or to an administering agency after being classi-
fied for public use.
SECTION 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, i~ shall
be made in writing in the English language.
SECTION J6. Unless expressly otherwise provided, any notice requir-
ed to be given to any person by any provision of this ordinance may be given
by moil. For service by mail, the notice shall be deposited 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 concerning which the notice
is sent, or at his last known address, or, if no address is known, to him in
this city.
SECTION 37. Whenever it is required by this ordinance that a~
~:m.blication be made, it sM.Il be made in a newspaper of general circulation
published in this city. If there is no such newspaper, publication shall be
~ade 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 counci~
SECTION )8. In the assessment, advertisement, and sale of real
property for taxes, any abbreviations may be used if a written explanation 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.
SECTION 39. If a~r act is required by this ordinance to be per-
formed on or before a particular date and the date falls on ~ Sunday or holi-
day, the act may be performed on the next business day with the same effect
as if performed on the particular date.
SECTION 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.
SECTION 41. Whenever a power is granted to, or a duty imposed on,
any person or board by any provision of this ordinance, it may be exercised or
performed by any deputy or person authorized by the person or board to whom
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the power is granted or on whom the duty is imposed, unless it is expressly
provided that the pO"ler or duty. shr"J.ll be exercised or performed only by the
person or board to whom the power is granted or on whom the duty is imposed.
SECTI01J 43. IISignatureU or tlsubscription" includes mark. Such mark
shull be made as required in the Civil Code.
DIVISION l. ASSESS~~JT
Chapter 1. Taxable and Exempt Property
SECTION 44. All property in this city, not exempt from city taxa-
tio~ under the laws of the United States or of this State, is subject to taxa-
tio~ under this ordinance.
SECTION 45. Except i~ the case of publicly owned property. tax
exempt property she~ll be included in the property statement and the exemption
claimed by affidavit of the person clniming exemption. The affidavit shall
contain such information showing that the property and the owner meet all the
requirements entitling the projerty to the exemption as is required by the
assessor.
SECTlor 46. If any person claiming an exemption fails to follow the
required procedure, the exemption is waived by the person.
Chapter 2. General Requirements
SECTlu~ 47. All t~~ble property assessed by the city assessor shall
be assessed at its full cash value.
SECTION 48. Land shall be legally described for tax purposes in any
manner sufficient to identify it.
SECTION 49. Cultivated and uncultivated land of the same quality
end similarly situ~ted shall be assessed at the S~~e value.
SECTIO~ 50. Annually, the assessor shall assess all the taxable
property in the city, except state assessed property ar~ shall assess it to
the persons o,.,ning, clo.iming, possessing, or controlling it on the first Mon-
day in March. The assessor shall ascertain such property between the first
Monday in March ~~ the first day of July. (State assessed property is de-
fined in Section 21.)
SECTION 51. The assessor and his sureties are liable for all taxes
on property which is uncssessed through his wilful failure or inexcusable
:lcglect.
SECTION 52. Tax sold property shall be assessed as thangh not sold
to the city. (l1l'ax sold propertyl1 is defined in Section 33. It does not
include tax deeded property.)
SECTIO~ 53. Any information and records in the assessor's office
which are not required by law to be kept or prepared by the assessor are not
public documents and shall not be open to public inspection.
Chapter 3. Information from Taxpayer
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SECTION 54. Every person shall file a written property statement,
under oath, with the assessor between the first l~onday in l~rch and 5:00 P.M.
on the last Monday in JUlle. annually, and within such time as the assessor may
appoint. At any time, as required by the assessor for assessment purposes,
every person shall furnish information or records for examination. (Dates are
subject to those in Section 50.)
SECTION 55. The property statement shall show all taxable property
in the city owned, claimed, possessed, controlled, or managed by:
(a) The person making the statement.
(b) Any firm of which he is Q member.
(c) Any corporation of which he is president, secretary,
cashier, or managing 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 corpora-
tion, another member or officer need not include the property in his state-
ment; but his statement shall show the name of the person making the statement
which includes the property. He shall furnish any required information or
records to the assessor for examination at any time.
SECTION 56. The property statement shall also show:
(a) Legal description of all real estate.
(b) An exact description and the location of personal property
in the detail required by the assessor.
SECTION 57~ The property statement shall show all information as of
th~ first ~ionday in March. (Date is subject to that in Section 50.)
SECTION 58. The assessor shall exact the property statement from
each person. ~ailure of the asseesor to demand or secure the property state-
ment does not render any assessment invalid.
SECTION 59. The assessor may fill out the statement when he presents
it, or he may leave it and require that it be filled aut and returned to him
\'<1ithin an appointed time.
SECTION 60. All information required by the asseSSor or furnished
in the property statement shall be held secret by the assessor. The statement
is not a public document and is not open to public inspection.
SECTION 61. The assessor may require any person found in the city
to make and subscribe an affidavit. showing his name, place or residence or
place of business, and whether he is the owner of any taxable property in the
city.
SECTION 62. The assessor may subpena and examine any person in
relation to:
(a) Any statement furnished him. or
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(b) Any statement disclosing property assessable in the city
that may be stored with, possessed, or controlled by the person.
SECTION 63. If the assessor has not received the property statement
from the owner of a tract of land or if the statement does not legally describe
the land. the assessor may demand a legal description from the owner or his
agent, or. in case they can not be found or are unknown, the person in
possession.
SECTION 64. If the owner or claimant of any property, not listed by
another person, is absent or unknown, the assessor shall estimate its value.
SEC~ION 65. Every person who wilfully states a~thing which he
knows to be false in any oral or written statemont, not under oath, required or
authorized to be made as the basis of imposing any tax or assessment, is
guilty of u misdemennor.
SECTION 66. Every person is guilty of a misdemeanor who, after
proper demar4 by the assessor, does any of the following:
(a) Refuses to give the assessor a list of his taxable propert~
(b) Refuses to swear to the list.
(c) Gives a false name.
(d) Fraudulently refuses to give his true name.
SECTION 67. The assessor may destroy any documents containing in-
formation obtained from taxpayers when four years have elapsed since the lien
dnte for the taxes for ,~hich such information was obtained.
Chapter 4. Penal Assessments
SECTION 68. After written demand by the assessor, if any person
neglects or refuses to com~ly with any provigion for obtaining information
from taxpayers, the assessor may penally assess the property.
SECTION 69. A~~ property wilfully concealed. removed, transferred,
or misrepresented by the owner or his agent to evade taxation, shall be
penally assessed on discovery.
SECTION 70. A penal assessment shall not exceed 10 times the value
of the property penally assessed. and a pe~~l assessment shall not be reduced
b~?" the city board of equalization.
SECTION 71. The assessor shall make a penal assessment by entering
on the local roll opposite the name of the assessee the words "Penal Assess-
ment."
Chapter 5. Property Escaping Assessment
SECTION 72. If any property belonging on the local roll has escaped
assessment, the assessor shall assess the property on discovery at its value
on the lien date for every such year for which it escaped assessment if:
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(n) The property is owned or controlled by the same person
who owned or controlled it for the year for which it escaped assessment. or
(0) The only transfers made of the property since the lien
date for the year for which the property escaped assessment have been trans-
fers by gift. descent. bequest, or devise.
SECTION 73~ The assessor shall not, without the taxpayer's written
permission, assess personal property for the year in which it escaped assess-
ment after two assessment years succeeding the lien date for the year in
\-Ihich it escaped. (1.~Lien date" is defined in Section 25. )
SECTION 74, Froperty escaping assessment shall be entered on the
roll prepared or being prepared in the assessment year when it is so dis-
covered and, if this is not the roll for the assessment year in which it es-
caped assessment, the entry shall be followed with IIEscaped assessment for
ye~.r 19_11
SECTION 75. Property escaping assessment shall be treated like
property regularly assessed on the roll on which it is entered. (Under this
section, if property is discovered after delinquent penalties have attached
to taxes on the roll on which the property is entered, these delinquent pen-
alties, ar~ no others, would immediately apply to the taxes on the escaped
property.)
Chapter 6. Assessment Roll
SEC~ION 76. The assessor shall prepare an assessment roll in which
shall be listed all property within the city which it is the assessor's duty
to assess.
SEC'rION 77. This local roll shall separately show:
(a) The name and address, if known. of the assessee.
(b) Land, by legal description.
(c) A description of possessory interest sufficient to
identif~T them.
(d) Personal property - a failure to enumerate personal prop-
erty in detail does not invalidate the assessment.
(e) The cash value of real estate, except improvements.
(f) The cash value of improveme~ts on the real estate.
(g) The cash value of improvements assessed to any person
other than the owner of the land.
(h)
The cash value of possessory interests,
I . )
\J.
The casn value of personal property.
(j) The revenue district in which each piece of property
assessed is sittk~ted as of February 1, next preceding the lien date.
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(k) The total taxable value of all property assessed. (See
Sections 16, 19, 22, 24, and 29 for definitions of "real estatetl, "possessory
interests", "rolln, "assessee", and "revenue district". Subd. (j) is in
accordance with Pol.C. 3720.)
SECTION 78. When any tract of land is situated in two or more
revenue districts, the part in each district shall be separately assessed.
SECTION 79. Land and improvements thereon shall be separately
assessed. (Const.. sec. 2. Art. XIII.)
SECTION 80. Improvements shall be assessed by showing their value
opposite the description of the parcel of land on which they are located,
SECTION 81. Taxable improvements on land exempt from taxation shall
be sho\'!n like other rer.l estate on the roll. Value shall not be assessed
u5ainst the exempt land and the land does not become responsible for the
~ssessrnent made against the taxable improvements.
SECTION 82. Land once described on the roll need not be described
a second time, but any person, claiming and desiring to be assessed for it,
may have his r~e inserted with that of the assessee.
SECTION 83. If the name of an absent owner is known to the assessor,
the property shall be assessed to such owner; otherwise, the property shall be
assessed to unknown owners.
SECTION 84. When a person is assessed as agent, trustee, bailee,
guarditm. executor, or ndministrator, his representative designation shall be
added to his name. and the as~essment entered separately from his individual
assessment.
SECTION 85. The undistributed or unpartitioned property of deceased
persons may be assessed to the heirs, guardians, executors, or administrators.
~ payment of taxes by any one of them binds each of the other parties in
interest for his proportionate share.
SECTION 86. 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.
SECTION 87. A mistake in the name of the owner or supposed owner of
renl estate does not rer4er invalid an assessment or any subsequent proceeding
or instrument to and including the deed to the city.
SECTION 88. 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 sela. (IITax sold property" is defined in Section 33.)
SECTION 89. ~heLever property, which has been deeded to the city
for taxes and is not 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 whethor the lien date for the succeeding roll has passed or
not. (See Sections 31 and 32 for defi:j,i tions of "current taxes" and "current
rollll.)
SECTION 90. The assessor shall prepare an index to the local roll,
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showing the name of the taxpayer and each page where his assessment appears or
each assessment number under which his assessment appears.
SECTION 91.
plete the local roll,
On or before July 1, annually, the assessor shall com-
He shall make an affidavit on the local roll that:
(n) He has diligently attempted to ascertain all taxable prop-
erty in the city 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 any one to escape
a just assessment.
(e) !hat he has complied with all duties imposed on the assess-
or by law.
Failure to make 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. (Date is subject to that in Section SO.)
SECTION 92. As soon as the assessor completes the local roll, he
shall deliver it to the city clerk, who is ex-officio clerk of the city board
of equalization.
DIVISION II. E~UALlZATION
Chapter 1. Generally
SECTION 93. Immediately on receipt of the local roll from the asses-
sor, the clerk shall give notice, b~ one publication, of the completion of the
local roll and of the time the city board of equalization will meet to equal-
ize the assessments. (See Section J? on manner of publication.)
SECTION 94. 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.
SECTION 95. Ar~ually, at the time of the first regular meeting in
July, the city council shall meet as the city board of equalization to equal-
ize the assessment of property on the local roll. 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.
SECTION 96. At any regular meeting, the city council on request of
the assessor or any taxpayer, shall sit as the city board of equalization, to
equalize any assessments made by the assessor outside the re~lar assessment
period for such assessments and during the calendar month preceding the month
in which such meeting is held. ("Assessee" is defined in Section 2). "Assess-
ment period" is defined in Section 25. Valuations may be made under Section
75.)
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SECTION 97. After g~vlng 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 on the local roll.
SECTION 98. A reduction in an assessment on t~e local roll shall
not be made unless the party affected or his agent makes and files with the
city board of equclization a vorified, written application for it, showing the
facts claimed to require the reduction.
SECTION 99. Before the city board of equalization makes a~ reduc-
tion, it shall examine, on oath, the person affected or the agent making the
application touching the value of the property. A reduction shall not be made
unless the person or agent attends and answers all questions pertinent to the
inquiry.
SECTION lOO. On the hearing of the application, the board may sub-
pena witnesses and take evidence in relation to the inquiry.
SEC~ION 101. During the session of the. city board of equalization,
the assessor and any deputy whose testimony is needed shall be present and may
make a~- statement or produce evidence on matters before the board.
SECTION 102. After five days succeeding the time when notice of the
date when the matter will be investigated is sent b~ the clerk to all persons
interested, the city board of equalization may direct the assessor to:
(a) Assess any taxable property other than State assessed
property that has escaped aSSessment'.
(b) Che.nge the amount, number, quantity, or description of
property on the local roll.
(c) Make a.net enter new assessments', at the same time cancel-
ling previous entries, when any assessment made by him is deemed by the board
so incomplete as to render doubtful the collection of the tax.
SECTION 10). The clerk shall record, in a book kept for that pur-
pose, all changes and orders made by tae city board of equalization and, dur-
ing its session, or as soon as possible after its adjournment, shall enter on
the roll all chn~~os made by the board~
SECTION 104. 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.
SECTION 105. Every person who wilfully states a~thing 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 an application to reduce any tax or
assessment, is guilty of a misdemeanor.
Chapter 2. Duties of Auditor
SECTION lo6~ As soon as the auditor receives the local roll from
the clerk of the city board of equalization he shall add up the valuations on
it, and enter on the roll the total valuation of each kind of property and
the total valuation of all property.
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SECTION 107. An~ually. immediately after equalization is completed,
the auditor shall prepare a valuation statement, verified by his attached affi-
davit, from the local roll as corrected by the city board of equalization.
(The reason for this Dond the next two sections is R. & T. C. 1902. it being to
the city's advantage to comply with the latter section. R. & T. C, 1901 per-
~its the state board of equalization to equalize its own assessments with the
cityls asse~sments.)
SECTION 108. The valuation statement shall show:
(u) The total assessed value of the property assessed by the
city assessor, as the same has been equalized.
(b) Such other information as requested by the state board of
equalization. (See Section 107.)
SECTION 109. As soon as the valuation statement is prepared, the
auditor sht~ll transmit it to the state board of equalization. (See note to
Section 107.)
DIVISION III. LEVY OF' TAX
Chapter l. Determination of Ta~
SECXIOl~ 110. l~ot later than the first day of September. annually,
tho city council shall by 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 pr01Jerty 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 hun-
dredth of n cent equal to Do hnlf or greater shall be considered as a hundredth
of a cent and fractions of less than a he.lf shall be disregarded.
The tax rate may be fixed after September It by a resolution stating
the reasons WP~T it was not fixed on or before September 1.
SECTICF Ill. The auditor shall then:
(e) Compute and enter in a separate column on the roll the
respective sums in dollars U~~ cents to be paid as a tax on the property
listed.
installments.
(b) Place in other columns the respective amounts due in
(c) Foot each column. showing the totals.
Fractions of u cant equal to a half or greater shall be considered
as a cent and fractions of less than a half shall be disregarded in computing
the total tax or penalties on ~ny assessment.
Chapter 2. Effect of Tax
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SECTION 112. Every tax has the effect of a Judgment against the
person.
SECTION 113. Every tax is a lien against the property assessed.
SECTION 114. Every tax on improvements is a lien on the taxable
land on which they nre located, whether they are assessed to the landowner or
to some other person.
SECTION 115. Every tax on personal property is a lien on the real
property of the owner thereof in this city.
SECTION 116. Every tax on personal property and improvements, lo-
cated upon or appurtennnt to a leasehold estate for the production of gas,
petroleum or other hydrocarbon substances from beneath the surface of the
earth, and belohging to the owner of such leasehold estate, may be secured by
such leasehold estate, when, in the opinion of the assessor, such leasehold
estate is of sufficient vv.lue to constitute security for the payment of all
taxes upon such personal property or improvements and upon such leasehold
estate. In the event of delinquency in the pa~~ent of any such tax, such per-
$onal property. improvements end. leasehold estate shall be subject to seizure
and sale in the s~me mo.IU"..er as provided for the seizure and sale of unsecured
personal property, in Sections 182 to 188. inclusive, at any time within one
=rear ~tfter de1inqu(<1::cy. Sui t ma~" be brought against an assessee of such taxes
in the event of delinquency in the payment thereof!,
SECTION 117. Every tax on an assessment of possessory interests is
a lien on the other taXc~ble real property of the owner in this city,
SECTION 118. All tux liens attach annually as of the first Monday
in ~~arch preceding the fiscal year for which the taxes are levied.
SECTION 119. Every lien created by this ordinance has the effect of
un ~xecution duly levied against the property subject to the lien.
SECTION 120. All tax liens are paramount to all other liens.
SECTIor 121. Except as otherwise provided in this chapter. the per-
sonal oblisatioL is sntisfied 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.
SECTION 122. After thirty years succeeding the time, heretofore or
hereafter, when al~- teA becomes a lien, if the lien hes not been otherwise
removed, the lien ceases to oxist and the tax is conclusively presumed to be
~paid. The tax collector shall mark it I1conclusively presumed pa.id. It
DIVISION IV. COLLECTIO~ OF TAXES
Chapter 1. Medium of Paycent
SECTlor 123. Tt~es shall be paid only in the mediums permitted by
this chapter,
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SECTION 124. Taxes may be paid in legal tender or in money receiv-
a.ble in payment of taxes by the United States.
SECTIOR 125~ A tax levied for a special purpose shall be paid in
such funds as me.y be directed..
SECTI01:r 126. As used in this chnpter, flnegotiable paper" means
checks, and drafts. and express and post-office money orders.
SECTION 127. The assessor, tax collector, or treasurer may in his
Qiscreation accept negotiable paper in payment of any tax~ assessment, or
license, or on a redemption.
SECTIon 128.. The acceptance of negotiable paper constitutes a pay-
went of a tax, assessment, license. or redemption as of the date of acceptance
when, but not before, the negotiable ~~per is duly paid.
SEC~ION 129. If any negotiable peper is not paid on due presentment
for any reeson, a~v record of payment made on any official record because of
its aCc8pt~nce shall be canceled, and the tax, assessment. or license is a
lien as though no pa~~ent has bee~ attempted.
The officer accepting negotiable paper shall make 'any memoranda nec-
essary' to enable him to r.w.lee proper cancellation on its return -~,ithout payment.
SEC~ION 1)0. When a cancellation is made, the officer making it
shall record it on the roll. Ee shall iwnediately send a notice to the pe~son
who attempt~d 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 failufe or irregularity in giving the notice. (Manner of
giving notice is covered by Section 36.)
Chapter 2-. Collection Generally
SECT lOr 1)1. On or before October 1, the auditor shall deliver the
secured roll to the tax collector. (IISecured roll" is defined in Section 22.)
SECTION 132. The tax collector shall collect all property taxes ex-
cept as otherwise expressly provided.
SECTION 1)3. The auditor shall charge the tax collector with the
taxes on the secured roll when he delivers it to the tax collector.
SECTION 134. When property the taxes on which are to be collected
b;,- the tax collector is placed on the roll after it has been delivered to the
tax collector-, tho ~.udi tor SM.ll immedie.telt" compute and enter the tax and
othtJr charges and make the l-.eces se..ry chc.nges in his account wi th the tax 001-
lactor. (Property is thus p~aced on the roll under Section 74.)
SECTIO:; 135. Tho following taxes on the secured roll are due
::rovember 1:
(e) All taxes on personal property.
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(b) Half the taxes on real property, and if the amount is not
evenly divisibl~ by two, the odd cent is also due.
SECTION 1)6. The second half of taxes on real property on the
secured roll is due January 20.
SECTION lJ7~ The entire tax on real property may be paid when the
first installment is due. The second installment may be paid separately only
if the first installment l1as been paid.
SECTION 1)8. The tax collector may fix a date preceding the due
date wh6n payments may be made.
SEC~ION 1)9. On or before the day when taxes on the secured roll
nr~ 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) That all taxes may be paid when the first installment is
due.
(e) The time and place at which payment may be made.
SECTION 140. The notice shall be published once. (See Section 37
on manner of publication.)
SECTION 141. 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 sand 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 er~orce collection of a tax.
SEC'I'IOlT 142. The tax bill she.ll specify:
(a) 'Fha amount 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 description of the property.
pay penalties.
(f) A notice that if taxes are unpaid it will be necessary to
(g) The rates for computing delinquent penalties and redemp-
tion penalties.
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SECTION 143. On the tax bill for tax sold property shall appear in
~riting the fact that it has been sold for taxes and the date of sale.
(1lWri ting" includes printing and stampingi see Section .35. "Tax sold prop-
erty" is defined in Section 33.)
SECTION 144. All taxes on the secured roll shall be paid at the
t~x collector's office.
SECTlor 145. The t~x collector shall mark the fact and date of
payment on the roll or delinquent roll opposite the tax to which the payment
relates. ("Assessea" is defined in Section 24.)
SECTION 146. The tax collector shall give the person making payment
a receipt, written on the tax bill or a copy of the tax bill, specifying the
nmount of tax paid and the amount remaining unpaid.
SECTION 147. On the first Monday in each month the tax collector
s~all account to the auditor for all moneys collected. On tho same day he
shall filo with the auditor a statement under oath, showing;
(a) An itemized account of all his transactions and receipts
since his last settlement, including tho amount collected for each fund or
district extended on the roll.
b;l law.
(b) That all money collected by him has been paid as required
SECTION 148. All taxes due November It if unpaid, are delinquent
December 5. at 5;00 p.~r. and thereafter a delinquent penalty of ~ attaches
to the first half.
SECTImr 149. The second half of taxes on real property, if unpaid.
i~ delinquent April 20, at 5:00 P.N. and thereafter a delinquent penalty of
6~ attaches to it.
SECTION 150. If December 5. or April 20. falls on Saturday, the
hour of delinquency is 12:00 M.
SEC~IO~ 151. After the second half of taxes on real property is
d0linquent, tho tax collector shall collect a cost of one dollar for preparing
tne delinquent list on each separate valuation on the secured roll of:
(a) Real property, except possessory interests.
(b) Possessory interests.
(c) Personal property.
The cost shall be collected even thou~~ the property appears on the
roll due to a special assessment and 110 valuation of the property is given.
SECTION 152. Prior to January 10, the tax collector shall compute
and enter on the secured roll the delinquent penalties against all taxes not
marked pv.id.
SECTION 153. In computing delinquent penalties, redemption penal-.
ties, or interest, fractions of a cent shall be rejected.
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SECTION 154. Prior to January 20, the auditor shall start examina-
tion of the secur~d roll, and shall verify, and charge the tax collector with,
the amount of delinquent penalties due on the secured roll.
S30TION 155. After the second half of taxes on real property is
delinquent, the tax collector shall computo and enter on the secured roll the
delinquent penalties and costs against all taxes not marked paid, and shall
prepare a delinquont 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) The assessee.
(b) The description of the property.
(c) The total pmount due which is a lien on the property.
SECTION 156. Annually on May 10, the auditor shall start examina-
tion of tho secured roll and shall co~pare it with the delinquent list. With-
in 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 ap~rove the delinquent list.
SECTION 157. I~nediately after the time property is sold to the
city for taxes tne auditor shall administer an oath to the tax collector, to
be written and subscribed on the roll, that all property on which taxes have
been paid has been credited with such pa~n~ent on the roll.
SECTION 158. The auditor shall then examine the secured roll and
shall r~v8 a final settlement with the tax collector of all amounts charged
against hi~ on the secured roll. The tax collector shall immediately account
for any deficiency. The secured roll shall then be placed in the permanent
custody of the tax collector.
SECTION 159. If the secured roll is transferred from one collector
to another, the auditor shall credit the one and charge tho other with the
amount outstanding.
SECTION 160. 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 full a~ount of taxes charged against him.
SECTION 161. The city attorney shall bring suit against the tax
collector and l1is sureties for this amount. After the suit is commenced, no
credi t shall be m~de to the tt:l.:\. collector for taxes outstanding.
SECTION 162. The roll or delinquent list, or a copy certified by
the tax collector, showing unpaid taxas against any property, is prima facie
evidence of:
(c.) The assossmont.
(b) 'I'he property assessed.
(c) Tho delinquency.
(d) ~he amount due and unpaid.
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(e) Compliance with all forms of law relating to assessment
and levy of the taxes.
Chapter 3. Collection on Part of ~n Assessment
SECT!Ot! 163. As used in this chapter, IIparcelfl includes an undivid-
od intorest in real property. For purposes of this chapter, improvements are
not !:t f1parcelll separate from the land on VJhich the:! are situated.
SECTION 164. The taxos on any parcel of real property, exeept pos-
sessory interests, contained in an assessment ~nd having a separate valuation
on the roll may be paid separ~tely from the wholo assessment by paying the
amo~t which bears the same pro~ortion to all taxes which are a lien on the
~Thole assessment ~s the valuation of this parcol bears to the valuation of
all real property, except possessory interests, in the assessment. (IIPossess-
or;,:- intert:;sts II is defined iF Section 19.)
SECTION 165. On such payment. the tax collector shall make an entry
on the roll opposite the assessment showing:
(a) The property released from lien by separete payment of
taxes.
(b) rhe amount of taxes paid.
(c) ~hc value of the ren~inder of the assessment.
(d) The balance payable on the assessment.
SECTION 166. Any person, other than the assessee, showing evidence
by presentation of a duly executed and recorded deed. purchase contract. deed
of trust, mortgage, or fir~l decree of court, of an interest in any parcel of
reel 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 separe.tely assessed, may apply to the officer having custody of
the roll to have the parcel separ~~.tel;~ valued on tho roll for the purpose of
paying current taxes.
SECTION 167, The application shall be made after taxes are payable
and before any payment, but not after the last installment becomes delinquent.
SECTION 168. The ap~lication shall be accompanied by:
(a) The full roJount of taxes and delinquent penalties on per-
sonal property and possessory intere~ts which are a lien on the real property
in the original assessnent;
(b) An affidavit of interest;
(c) A fee of one dollar ($1.00) for each parcel to be separ-
ntul~T valued t except the parcel remaining.
SECTION 169. The assessor shall place a separate valuation on each
of the parcels, The sum of the valuations of the parcels 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.
(~ILien date" is defined in Section 25.)
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SECTI011l70. The assessor shall transmit the valuations to the
audi tor, \,,-ho shall onter the descriptions and separate valuations on the roll
as part of the original assQssment, and shall compute the taxes and penalties
clue thereon. ('1'hese vuluatiOl1s are kept in the original assessment to bring
then within Sections 164 end 165.)
Chapter 4. Collection on the Unsecured Roll
SECTION 171. Taxes levied on the unsecured roll arc due on the lien
date. ("Lien datell is defined in Section 25. "Unsecured rolln is defined in
Section 22.)
SECTION 172. The assessment of property on the unsecured roll shall
bo de~med complet~ for the purpose of enforcing the collection thoreof when
the t..ts~es~or has rradc a rocord ir. writing of the assessment in such form a.s
thu city council w~y prescribe.
SECTIO: 173. The assessor shall collect taxes on the unsecured roll
until and including th~ last business daJT in July. Thereafter, they shall be
collect~d by the tax collector.
SECTION 174. The tax rate to be used in collecting the taxes on the
unsecured roll is the rate last fixed before the taxes became due. The taxes
on the unsecurod roll s~ll be cooputed in dollars and cents, rejecting the
ir~ctions of a ce~t.
SECTION 175. On or before the lien date, the auditor shall furnish
tho assessor \1i th blarik unsucured propert:! receipts, in a form prescribed by
the auditor, and shall ch(~rge the assessor with the number of receipts fur-
r.:.ished.
SECTIO~ 176. The aS5es~or shall deposit all money collected by him
under this cha~ter in the same ~anner as money collected by the tax collector
is required to be depocitod.
SECTlor 177. On the first Monday in each month, the ~sseSSor shall
account to the auditor for all moneys collected.
SECTION 178. As soon as practicable after the close of the last
business d~y in June, the assessor shall deliver the unsecured roll to the tax
collector.
SECTION 179. As of the close of the last business day in June, at
tho time and i~ the manner prescribed by tb.e auditor, the assessor shall ac-
count for all receipts furnished him and shall return the unused receipts to
tl1fv D.ud.itor.
SECTIOTI 180. As soon as practicable after the close of the last
business day in June und before December 1, the nuditor shall:
(a) Exmaine the ur.i.secured roll and ascertain the amount of
taxes collected by the asSessor.
(b) Charge the tax collector \/i tn the taxes on the unsecured
roll \t:J.1icl~ it is his dut~:l to collect.
SECTION 181. ~he fact and date of payment on the unsecured roll
shall bo marked opposite the name of the assessee.
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SECTIOTI 182. T~~es on the unsecured roll may be collected by seiz-
~rc ~nd sale of nny of the following property belonging or assessed to the
ass ossee:
(~) Porsonal property.
(b) Improvo~cnts.
(c) Possessory interests.
SEOTION 183. A record s~all be kept of the property seized and soli.
SECTION 184. ~hc sale shall be at public auction. A sufficient
.:~mount of t~1e property shall be sold to pay the taxes, penalties. and costs
of s0izure ~~d sale.
Costs include but are not limited to:
(n.) The costs of advertising.
(b) The same mileage and keeper's fees as allowed by law to
tho sheriff for seizing and keeping property under attachment.
(c) A fee of not exceeding three dollars for each seizure and
se.le. ~1Jhich nay be che.rged b~.T the official making tho seizure and sale.
S~CTION 185. Notice of thG time and place of sale shall be publish-
ed once at least one woek before the sale. (Sec Section 37 on manner of
!,ublication.)
SECTION 186. On payment of the price bid for property soldt the
ielivary of the property with a bill of sale vests title in the purchaser.
SECT IOtJ 187. Tt1.8 O\1ner of the properti.T or his successor in interest
is entitled to a refund of any excess in the proceeds of the sale over the
taxes, penn1ties. and costs in the S~e manner as an overpayment of tax is
refunded. If not claimed wi thin three yc['.rs nfter the sale. this excess be-
lonr:s to the ci t;.,i c..nd shall be placed in the r.;eneral fund.
SECTIGK 18.S. Tha unsold portion of any property may be left at the
~plr~c8 of s~.lo a.t the risk of -the owner.
SECTIOU 189. Property shall not be seized and sold for taxes on the
'u~secured roll after the lien date succeeding the time when the taxes are dUG,
except t~~t if property escaping assessment for any year is discovered and
placud on the unsecureci roll the power to seize and. sell property for non-
paY~bllt of taxes on this escaped proparty is extended to two assessment years
~ftor the lie~ date for tho j~ear for which the property escaped assessment.
(Set.~ Section 7). ".tl.SS0SS41ent yearll is defined by Section 26.)
SECTIOK 190. Taxes on the unsecured roll are delinquent September
::1.., rGGe..rdlc:ss of when the pro~qorty is discovered and assessed and therea.fter
a delinquerlt pcnalt~r of 8% attaches to thcr.l.
SECTIO:".- 191. After tv.xes on the unsecured roll are delinquent t the
tax collector shall compute and enter on the unsecured roll the delinquent
penalties against 211 taxes not marked paid. As soon as practicable there-
~fter, the auditor 8h~11 verif~~. and charge the tax collector with, the
["I.mount of delinquent penalties due on the unsecured roll.
.. 20-
SECTION 192. Immediately after the statute of limitations runs on
thu right to suo for taxes on the unsecured roll, the auditor shall r~ve a
final sottlcm\::nt \"i th tho te.x collector of all amounts charged against him on
such roll. The auditor may arrange for further settlement as to amounts then
involved in pendin[ suits.
Chapter 5. Suits for Taxes
SEC~ION 193. Wnere delinquent taxes or assessments arc not a lien
on real property sufficient, in the judgment of the assessor or the city
council, to socure the payment of the t~xes or assess~entSt this city may sue
in its oWL name for the recovery of the delinquent taxes, with penalties, and
costs. (The right of action does not accrue till the taxes are delinquent.
~he st~tute of limitations would begin to run at that time.)
SECTION 194. In any suit for taxes, the roll, or a dUly certified
copy of any entry, shewing the assessee, the property, and "unpaid taxes or
ass8sscents, is pri~a facie evidence of the plaintiff's right to recover.
DIVISIO~T V. T;U S.ALES
Ch~.pt0r 1. Publication of Delinquent List
and Notice of Sale
SECTlor 195. Annually, on or before June 8, the tax collector shall
publish the delinquent list, When the amount du.o 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 assessment may be omitted
fro~ the publication.
SECTION 196. With the delinquent list the tax collector shall pub-
lish a notice, specifying:
(a) That unless the taxes, penalties, and costs are paid the
roal prol')erty on which they f..!.re a lien will be sold.
(b) The tioc and place at which the property will be sold to
tnc ci t~r by oper[~tion of law.
SECTIGE 197. If there is on the delinquent list any tax sold prop-
erty \-.rhich was sold to the ci t;." in the fifth preceding calendar year, or any
year before th~tt a notice shGll follow the description of the property sub-
ota~tially as follows:
lI1'o be sold at l.)ublic auction,
f,ale :~o. in addenda to this list. It
(ltTax sold propert:lll is defined in Section 33.)
,19_. See
SECTION 198. Tho tax collector s~~ll publish with the delinquent
list a notice of sLllc at public auction of all tax sold property which was
sold to the city in the fifth preceding calendar year or any year before thct.
SECTION 199. The published notice of sule of tax sold property
shall show;
(u) A list of descri~tions of the property. The assessments
contnined i~ t~is notice of sale shall be n~~bered in ascending numerical
S0qu0nce.
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(b) That five years will have elapsed on the date of sale at
public auction since the property was sold to the city.
(c) The year of sale to the city and the fiscal year for which
the taxes were levied.
(d) That the prJperty will be offered for sale at public auc-
ticn to the highest bidder for cash, in lawful Doney of the United states or
negotiable paper as tho tax collector in his discretion nay elect, unless
Eooner redeeoed.
(e) The tine and place at which the property will be sold.
(f) That the niniouo acceptable bid will be the aoount of
delinquent te~es. penalties, and costs for which it was sold to the city.
(g) The anount of the oinioULl bid, oyposite the description
cf the property.
the prcpert~r.
(h) The tine within which the succ8ssful bidder must redeeo
(i) That, after a bid is nade and accepted at the sale, the
ri€:ht of roder.1ption, except as to the purchaser. ceases.
(j) That if no Did is onde and accepted at the sale and the
propert~r is deeded to the ci t~t. the right of redeoption cea.ses as provided
il~ Section 229.
(k) The date of the notice.
SECTION 200. The publication shall be wade once in a newspaper of
~oncral circulation published in this city, or. if the city council so orders.
it oay instead be posted in throe public places in the city. If posting is
vrdered, and th~ro is n newspa~or of general circulation published in the
city, the tax collector shall, within five days after the posting, publish
GLee a notice statin6 that the delinquent list end notice of sale has been
~csteQ und the pIeces of postinti,
S~CTIO~ 201. I~oediately after the publication. the tax collector
sb.aJ.l file wi th the ci t:r clerk n copy of the publication and an affixed at-
fidavit. This affidavit is prinEl. facie evidence of the facts stated. The
c.ffidavi t shell ShO~l:
(~) That it is e.ffixed to a true copy of the publication.
(b) The wanner of publication
(c) If the PUblication was in a newspaper, its nane and place
cf purlicaticn nnd thl) date cf euch appef.3.r~.nce.
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(d) If not published in a newspaper, the place of posting or
other facts to show how it was published.
SECTro~ 202. Within five days after the first publication of the
notice of sale of tax sold propert~: and at least 21 days before the date of
sale, when tax ~old property is to be sold at public auction, the tax collect-
or shall serd by registered ~ail to the last assessee at his last known ad-
dress either a copy of tile publication or a notice of sale.
SECXION 203. The mailed notice of sale shall specify:
(a) ~hat the property will be offered for sale at public
auction by the tax collector unless sooner redeemed.
(b) The time and place of the sale at public auction.
(e) The year of sale to the city and the name of the assessee
in that year.
(d) The uescription of the particular property.
(e) When redemption Lmy be made.
redemption.
(f) The official who will furnish all information concerning
Ohapter 2. Sale by Operation of law
SECTION 204. Not 1es5 than 21 or ~ore than 28 days after the first
lJUblic~tion of the delinquent list, ut th& time fixed in the publication, the
rGcl pro~~rt~ on whic~ taxes, assessments, pene.ltics, and costs have not been
fully paid, except tax sold ~roperty ar~ possessory interests, shall be opera-
tion of l~w and the declaration of the tax collector be sold to the city. The
sale snaIl be in thE: tP..x collector I s office. ("Tax sold property" is definod
in Section 33.)
SECTION 205. Until the ti~e of salo, the o~mer or person in posses-
f'. ~orl of an:! proJ;~0rt~r in thE;; del inquent 1 is t ma;?" lJay the amount due t if it ,,,as
Bapurately valued on the secured roll.
S~CTIOl: 206. If tho tax collector discovers before the sale that
Dt1CC.US e of an:{ errO:i: the proporty should not be sold t he shall not mark it
sold to tho city but shall notify the assessor. The property shE.II then be
tr..Jr-.teG liko property \"hieD escaped ass~ssr.H:.;nt for the year for which it was
to D'..; sold.
SECTI01J 207. In 1~p:propria.te columns on the roll, opposi te each pnr-
eel sepuratel~r valued on the roll sold, the tax collector shall enter "Sold
to t.'1.e Ci t~r" t the date of sale, e.nd tIle total umour.:.t for ''\Thieh the property
\..,as sold.
SECTION 208. Ever~r person who dOGS any act tending permane~tly to
ir.1"!?~ir tht) vv..luc of tc..:;: s old or tax deeded property is:
:~is nct.
(e.) Liable for an~T dc...mages susta.ined by the city because of
-2)-
. .;..~ - ~. ...... ........-....__...;',...............~.. ._.L'IIIIo....Io:o..a........................................_.____
(b) If the act was done with intent to defraud the city,
guilty of a misdemeanor.
Such acts include but are not limited to the removal, destruction,
or cutti~~ of any improvements or timber.
SECTION 209. Within 30 days after the sale by operation of law, the
tax collector shall furnish the auditor with a list in writing of llll the pro-
perty sold. The auditor shall enter on the current roll immediately after the
d.escription of the property the fact and d&.te of sale. ("Current rolltl is
defined in Section 32.)
SECTION 210. The auditor shall transmit the list of property sold
to the assessor who shall enter on his records the fact and date of sale.
SECTIO~ 211. If the original sale to the city by operation of law
is ever canceled or held void the property shall be treated for all pu~oses
es if sold to the city in the next subsequent year for which it would have
neen validly sold to the city if it had not been tax sold property or tax
deedad property.
Chapter 3. Medium of Payment
SECTION 212. As used in this chapter and in Sections 199. 220 and
2.52 of this ordinance, "negotiable paperll means bank checks and drafts and
~xpress and post-office money orders.
SECTION 213. The tax collector may in his discretion accept nego-
tiable paper in payment for tc,x sold property and tax deeded property sold at
public auction.
SECTION 214. The accuptance of negotiable paper constitutes payment
for tax sold propert~: and tax deeded property sold at public auction as of the
date of ncceptance when, but not before, the negotiable paper is duly paid.
When negotiable paper is so accepted, the deed to the property so
purchnsed shall not be delivered unless and until such negotiable paper is
dul~T paid.
SECTION 215. The tax collector m~ deposit negotiable paper ac-
cepted by him daily with a b~~ for collection and receive from the bank cash-
ier's checks in an amount equal to the total deposits. The cashier's checks
~hall be deposited in the city treasury like cash raceived for the same
pur:pose.
SECTION 216. If any negotiable paper is returned unpaid to the bank
with which it was deposited, the bank shall return it to the tax collector.
e~d, if its amount has been included in any cashier's check given by the bank,
the bank is entitlod to a refund in the amount of the unpaid negotiable paper.
SECTION 217. If any negoti~ble paper is not paid on due presenta-
tion for l:-lny rea.son. v..ny record of payment made on any official record because
of its acceptance shall be canceled, and the bid upon which such negotiable
paper was accept8d shall be voided as if no bid had been made, and the origin-
al ownerts right of rodecption is rovived, unless such right of redemption had
already been terminated prior to the receipt of such bid.
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SECTIO~ 218. If the payment accepted by the tax collector was wholly
in negotiable pa~er which was not paid on due presentation, the city shall
have a claim against the person who attempted payment by the negotiable paper
for the cost of advertisir~ such sale. The tax collector shall forthwith re-
turn such negotiable paper by registered mail to the person so attempting pcy-
ment with advice that his bid has been voided and as to the amount of such
claim against him.
SECTION 219. If the payment accepted by the tax collector was in
part in negotiable paper which was not paid on due presentation, and in part
in la\dul money of the United States or part in negotiable paper which was
duly paid, the tax collector shall deduct therefrom the cost of advertising
~uch sale and forthwith refund the balance of such sum, together with the un-
paid negotiable paper, by registered mail to the person so attempting payment,
\Ji th advice tha.t his. bid r...as been voided.
Chapter 4. Sale to Private Parties
Before Deed to the City
SECTION 220. Not less than 21 nor 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 prescrib-
ed in this c~~ptert sell at public auction to the highest bidder for cash in
lawful money of the United States or negotiable paper as the tax collector in
his discretion may elect all ta~ sold property which was sold to the city. in
the fifth preceding calendar year or any year before that. ~he sale shall be-
gin at the time given in the published notice of sale and shall continue frbm
day to day thereafter if additional time is needed to complete the sale. The
sale shall .Oe in the tax collector I s office. ("Tax sold property" is defined
in Section 33.)
SECTION 221. ~o 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 un-
less there bas been a partial cancellation of taxes or redemption from a por-
tion thereof, in either of which events no bids shall be received for less
than the remaining portion.
SECTION 222. After a bid has been accepted, the right of redemption
is terminated except as to the purchaser. The purchaser shall pay the amount
bid immediately and redeem the property within thirty d~s. If he does not
redeem. the amount bid and paid is forfeited.
On redemption, th~ purchaser shall receive credit for that portion
of his bid equal to the amount for which the property was sold to the city.
The sale is not completed until redemption is made. (See Division VII on
method of distribution of proceads.)
SECTION 22). On co~pletion of the sale, tne tax collector shall,
without charge, forthwith execute a deed, duly acknowledged or proved, convey-
ing the property to the purchaser or his assigns.
SECTION 224. In addition to the usual ~rovisions of a deed convey-
ing real property, the deed shall specify:
(a) The year the property was assessed for taxation and the
name of the assessee for that year.
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(b) That the property was duly assessed for taxation and the
tax legally levied.
(c) The name of the purchaser at this tax sale and the fac~
and date that the property was sold to him for nonpayment of delinquent taxes
which were a lien on the property.
(d)
chaser.
( e)
(f)
according to law.
The amount for which the property was sold to the pur-
~hat the property has been redeemed.
~hat the property is therefore conveyed to the purchaser
(IIAssesseell is defined in Section 24. Description of the property
is one of the usual provisions of a deed.
SECTION 225. This deed, dUly acknowledged or proved, is prima facie
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 5. Deed to the City
SECTION 226. If the sale of any tax sold property at public auction
is net completed. the tax collector shall. without charge, forthwith execute
a deed, duly ackno\oJledged or proved, conveying the property to the city. (IITax
sold property" is defined in Section 33.)
SECTION 227. In addition to the usual provisions of a deed convey-
ing real property, the deed shall specify:
(a) The date of sale to the city.
(b) That the property was duly ass~ssed for taxation and the
tax legally levied.
(e) The year the property was assosscd~o~ta%ation and tho n~ne
of the assessee for that year.
(d) The~t th~ property was sold to the city for nonpayment of
delinquent taxes which were a lien on the real property.
(e) ~he amount for which the property was sold.
(f) That five years have elapsed since the sale to the city
and no person has redeemed the property.
il1g to law.
(g) That the property is therefore conveyed to the city accord-
SECTION 228. ~he deed. duly acknowledged or proved. is conalus1ve
eVlnence, e~cept against actual fraud, of the regularity of all other proceed-
ings, frOIr1 the assessment of the assessor to the executio~. of the deed. both
inclusive.
SECTION 229. The execution of the deed terminates the right of
redemption.
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SECTION 230. Where proparty was deeded to the city before this ord-
inance took effect and the deed did not terminate the right of redemption, the
right of redemption shall be terminated a8 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 time allowable 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 redeemed. the right of re-
deoption is terminated.
~he notice shall be given in the same ~er that notice was re-
quired 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. It no
notice was so required, none need be given under this section.
SECTION 231. The deed conveys to the city the absolute title to
the property. free of all encumbrances.
Chapter 6. Renting Tax Deeded Property
SECTION 232. In the name of the city, the tax collector may rent
tax deed property not subject to administration, and not being administered,
by any other taxing agency or the State Controller and may collect all pro-
ceeds arising in any manner from the property. ("Tax deeded property-II is
defined in Section 34.)
SECTION 233. Except as to tax deeded property subject to adminis-
tration, and being administered, by another taxing agency or the State Con-
troller the tax collector may ~xact an accounting of the proceeds from tax
deeded property from"
(a) The former owner of the property.
(b) Any person having an interest in the property.
(c) Any person in actual or constructive possession of any
part of the property.
SEC~ION 234. The tax collector may demand and receive pOIBession
of tax deeded property not subject to administration, and not being adminis-
tered, by a~ other taxing agency or the State Controller and may maintain an
action of unlawful detainer or of ejectment in the name of the city against
persons unlawfully on the property.
SECTION 235. In the name of the city, the tax collector may do all
things relating to renting and receiving the proceeds of tax deeded property
not being administered by a~~ other taxing agency or the State Controller
that an absolute owner may do.
SECTION 236. All leases shall contain a clause that if the tax
deed is declared void the lessee is entitled only to refund of the unearned
portion of the rental paid, with no further damages. The refund shall be
made in the same manner D.S an overpayment of tax is refunded.
SECTION 237. On receipt of a written notice of condemnation from
any public agency authorized by law to determine the existence of a nuisance,
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the tax collector or any person designate_ by him may remove or pefmit the
removal of any ir.lprovements which have beco416"8 public nuis~ce. Nei ther the
ci ty nor the tax collector l10r any perso~-. designated by him is. liable for
dacages sustained by reason of the removal.
SECTION 238. On the approval o! the city council, the tax collector
way oake an investigation and appraisel by cODpetent appraisers Of tax deeded
property and for this purpose may employ nny Lecessary assistancc~. A report
of the information resulting from the investigation and appraisal 'shall be
filed with the city council.
SECTION 239~ All moneys received as this city's shure from the
reLtal or other profits, including moneys received for damages. of tax deeded
property or under this chapter, except moneys required by law to be pa~d to
a~y other taxing agency, shall be deposited in the general fund.
Chapter 7. Sale to Private Parties
of Tax Deeded Property
SECTI01\! 240. As used in this chapter, "tax deeded propertyll means
the interest in any property which this city has on account of the property
being tax deeded to the city, together with such other. interest, if any, in
the sane property as this city may have acquired other" than by tax deed to tAe
citYe
SECTION 241. The procedure to sell tax deeded property is as pro-
vided in this chapter. Any person, regardless of any prior or existing lien
on, claim to or interest in such propertYt may purchase at such sale, ("Tax
deeded property" is defilled in Section 34.)
"
SECTION 242. Any person cay apply in writing to the tax collector
to purchase tax deeded property, tendering the amount bid.
SECTION 243, The applica.tion shall describe the property and shall
be accompanied by a sum sufficient to defray the costs of 'advertising and
conducting the sale, It the applicant fails to secure the property on hi~
bid, this sum shall be returned to him and these costs shall be collec~ed from
the successful bidder. In either event, this sum is a credit on the amount
bid.
SECT~O~l 244. At any tiIJ~ wi thout application the tax collac.tor may,
and on application undor this chapter the t~ collector s~vll. transmit a n~'
tice in writing to th~ city council of his intent to sell tax deeded property,
SECTION 245. The notice of intent shall specify:-
(a) A description of the property.
(b) A detailed statement of the amount that was needed for
redoaption just before deed to the city.
(c) The name of the last asseseee of the property~_
(d) The terms by which the city acquired any interes~ in the
property other than by tax deed to the city, if any such interest was acquired.
(e) The minimum price at which it is proposed to sell the
property at public auction.
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(f) The time and place of the intended sale.
SECTION 246. The minimum price for each parcel shall be sufficient
to cover the required costs of advertising and conducting the sale, unless
otherwise authorized by the city council.
SECTION 247. The city council shall bF resolution approve, reject,
or change the conditions for the proposed sale and shall transmit a certified
copy of the resolution to the tax collector,
SECTION 248. On receipt of the resolution. if it allows a sa~e, the
tax collector shall publish notice of the intended sale once in a newspaper
published in the city. A co~y of the notice shall also be mailed to the last
assessee of the property and to the governing board of every taxing agency hav-
in~ unpaid taxes which are a lien on the property. The first publication shall
be cornpletod at least 21 deys before the sale. (nTaxing agency" is defined
in Section 28.)
SECTION 249. The notice of intended sale shall state:
(a) The time anu place of the intended sale~
(b) A description of the property to be sold.
(c) The name of the last assessee of the property.
SECTION 250, The tex collector may publish additional notice of the
sale in a newspapur or otherwise, out the cost of this additional notice is
not a required cost to be included in the minimum price.
SECTION 2Sl. 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 min~um price.
SECTION 252. All bids shall be for cash in lawful money of the
United States or negotieble paper as the tax collector in his discretion may
elect or on the torms s~ecified by the city council.
SECTION 253. On receipt of the full purchase price, the tax collect-
or shall, without chargo, execute e deed, duly acknowledged or proved, convey-
inG the property to the ~7Urchaser or his assigns.
SECTION 254. In addition to the usual provisions of a deed convey-
ing real proyerty. the deed shall specify:
(a) That the real property was duly sold and conveyed to the
city for nonpayment of taxes which had been legally levied and were a lien on
tl-:e propertiT.
(b) That the city. through the tax collector. has sold the
property at public auction.
(c) The interest, if any, in the same property as the city may
hDve acquired other than by tax deed to the city.
(d) That the grantee became The name of the purchaser and the
amount for which the property was sold to him inclusive of advertising costs.
-29-
(0) That the property is therefore conveyed to the purchaser
according to law.
SECTIOJ 255. This deed, duly acknowledged or proved, is prima facie
evidonce and conclusive evidence of the same facts as the deed to the city
for taxes ~nd conveys the title which the city had.
SECTION 256. Within ten days after the sale, the tax collector
shall report to the county recorder and city assessor the following:
(a) The name of the purchaser.
pur c rJ!lS e r .
(b) The date of sale and, if executed, of the deed to the
(c) Tho amount for which the property was sold.
(d) The description of the property conveyed.
(e) The number and date of the certificate of sale to the
city and of the tax deed to the city.
SECTION 257. If any other taxing agency has any interest in tax
deeded property, the city councilor the tax collector, with the approval of
the city council, may subject to such terms and conditions as may be imposed
by the city council, either:
aG6nc.jT.
(n) Acquire for the city the interest of the other taxing
(b) Convey the interest of the city to the other taxing agency.
The city may contract with the other taxing agency as to any matters
r.!.ot other~Tis e covered bi' law.
SECTION 258. The purchaser of tax sold property or tax deeded prop-
erty is entitled to a refund fro~ the city of the amount paid as purchase
price if!
(n) It is determined by final judgment of a court that the
sale or deed of the property i~ 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 politi-
cal subdivision of this state and has been erroneously sold for taxes.
(c) ~he sale or deed is legally canceled.
SECTION 259. The claim for refund shall be presented in the same
Danner ~s other clcims against the city and within one year after the judgment
becoces final or the resolution is passed. There shall be credited on the
DXlount due tho purchaser any portion of the purchase price repaid to him under
any judgment of a court.
DIVISION VI. REDE~~TION
Chapter 1. Redemption Generally
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SECTION 260. Until the right of redemption is terminated, tax sold
property may be redeemed by the . ~erson whose estate hns been sold or his suc-
cessor in interest. (IITax sold property" is defined in Section 33.)
SECTION 261. The amount necessary to redeem shall be paid in lawful
money of the United States and is the sum of the following:
(a) The am01L~t of sold taxes.
to the city.
(0) The delinquent penalties aln costs for the year of sale
(c) Redemption pene.lties.
(UAmount of sold taxesll is defined in Section 30. See next section
for "redemption penalties. II)
SECTION 262. Redemption penalties are the sum of the following:
(a) One half of one per cent a month beginning July 1, of
the year of sale to the city on the amount of sold tax~s at the time of sale.
(b) One half of one per cent a month beginning July 1, of each
subsequent yeer on tho unpaid taxes for which the property would have been
sold to the ci t~r ir. thr.t year if there had. not been a previous sa.le.
SECTION 263. Application to redeem shall be made to the tax col-
lector, who shall then ~repare in triplicate certificates of redemption, which
s;,.all show:
(n) The name .of the assessee at the time of sale.
(b) Tho sela date and number.
(c) A description of the property.
(d) In detail the amounts to be paid.
(e) The name of the redamptioner.
(f) Th~ date of redemption
(IIRedemption officer" is defined in Section 27.)
SECTION 264. P~ent of the amount necessary to redeem shall be
made to the tax collector and he shall receipt each certificate. The tax
collector shall deliver one copy of the receipt to the redemptioner and one
to th~ auditor. The auditor shall notify the ass~ssor of the redemption.
SECTIOj;.~. 265. The tax collector shall note the fact and date of
r0den~jtion on the margin of each delinquent list opposite the description of
~~~ property sold.
SECTIOil 266. On redemption any interest acquired by virtue of the
sclo to the city ceases.
SECTIO~ 267. Section 752 applies to money collected on redemptions.
-)1-
Chapter 2. Redemption of Part of an Assessme~t
SECTIO:i~ 268. As used in this chapter. "parcel 11 includes an undi vid-
ad interest in roal property. For purposes of tilis cha~l?ter I improvements are
not u IIlJareel" S ul.Jara to frOl:1 the ID..nd on which they are situated.
SECTION 269. As provided in this chapter, ar~ parcel of tax sold
property contain~d in an assessment and having a separnte valuation on the
roll for the year of snle to the city and all subsoquent rolls may be redeemed
sevarately from the whole assossment.
SECTION 270. The amount of sold taxes on the parcel is the amount
\'/1l1C:'l 11ears the same proportion to the amount of sold taxes on the whole
asseS3~ont as tho vcluation of the parcel bears to tIle valuation of all real
propcrt:.r in the assessment. (ujunount of sold taxes II is defined in Section ]0.)
SECTION 271. The ~mount necessary to redeem the parcol is tho sum
of th0 following:
(a) The amount of sold taxes on the parcel.
(b) Delinquent penalti0s nnd costs for the year of sale to the
St.'J.te computed on tho nmount of sold tn.xcs on the parcel for that yee.r.
(c) Redemption pCIlo.ltias computed on the amount of sold taxes
on the ~a.rcel.
SECTION 272. On SUC~l redeoption, tho redemption officer shall make
:',n t;ntr~r o'oposi to the El.ssessment on tht; delinquent list on which the property
was sold showing:
([L) The parcel released from lien by separate redemption.
(b) The portion of the amount of sold taxes paid.
(c) Tho valuation of the remainder of the assessment.
(d) The portion of the amount of sold taxes remaining unpaid.
SECTION 273. Qpposite tho assussment on each other list on which
the property e~gears the redemption officer shall note the fact and date of
parti.al redemption.
SECTION 274. In all other respects the redemytion shall be made in
the regular manner.
SECTIO].:~ 275. Any person, other than a person whose name appears as
~SSCSSce for any year for which the property is delinquent, claiming an inter-
0St, evidt;.;!lced biT pres~;:ntatior.:. of a duly executed. elm recorded deed, purchase
contract, deed of trust, f.iortgage. or final decree of court. in any parcel of
tax sold property which does not have a s~parate valuation on the roll for the
y~&r of sele to the city or any subst~quent roll may apply to the redemption
officer to have th0 ~arcel separately valued in order that it may be redeemed
under this chapter.
SECTIOF 276. Each application shall be ~ccompani~d by a fee of
one dollar.
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_.:lo ......~.._ .... ..... ..__... ..--.". _ ...--....-....-.....~..._.___ .,.",,_..
SECTION 277. The redemption officer shall transmit the application
for sepnrato v~luntion to the assessor.
S3C~ICN 278. The assessor shall immediately place a separate valua-
tion on tho parcel for each yecr for which it was delinquent and not separate-
ly valued ur~ transmit it to the tax collector. The sum of the valuations of
the parcels for e~ch year shall equal their total valuation before separation
for that irear.
SECTIon 279. Except betweon the time when the second installment
becomes delinquent and th8 time when ~roperty is sold to the city, if the
property is not separately valued on the current roll. the assessor shall also
trans~it n separate valuation of the parcel to the officer having custody of
the current roll, and the auditor shall place tho valuation on the current
roll end compute the taxes, penalties and costs thereon.
Current taxes and penalties on personal pro~erty and possessory in-
terests which nre a lien on th~ current roll on the whole assessment contain-
ing the pro:gerty to be separutel~r valued shall 'be paid before such separate
"lD.luations and cor::putEl.tions of taxes. :penult ies I and costs are made.
Chapter 3. Incorrect Applic~tion of Payment on Redemption
SECTION 280. This article shall be applicable only if all of the
following are tru~:
(n) By substantial evidence a redemptioner convinces the re-
de~ption officer thnt Doney paid by him in redemption of any property was in-
ter&ed by him to be paid in connection with any other property.
(b) The right of redemption has not terminated on the property
in connection \'li th \'Ilhich the ~payT.1ent was intended.
(c) One year has not elapsed since the date of the payment.
Cd) A guarantee or certificate of title has not been issued
on the property in connection with which the payment was credited.
When all of the foregoing are true, the tax collector may transfer
thu paynent to the property in connectio~ with which the payment was intended
t'.nd cancel the redenption of the propertj7 in connection wi th which the payment
was not intended.
SECTIO~ 281. The redemptioner shall sign and file with the tax col-
lector a verified sta.tement containing complete details of the transaction.
If the transfer is made, the voucher shall be preserved as a public record and
reference to it shall be enterad on the dolinquent list opposite the unintended
propert~.r .
SECTIOl-'! 282. The redemption officer shall notify the last assessee
of the property in cor~ection with which payment may be transferred pursuant
to this ch~pter, b~p registered mail at his last known address respecting the
proposed transfer, or, if ~o address is known for him then at the city post
office. It is not necessar:,r to l'~e.il a notice to any party who files wi th the
redemption officer a waiver of the notice.
-33-
SECTION 283. The notice shEvll state that the last assossee of the
property in connection with which pa~~ent mny be transferred pursuant to this
chapter. may within 10 dD.yS after the mailing demand a hearing by the city
council. If made, the demand shall be in duplicate and one copy shall be
filed wi"tn the tax collector. The board of supervisors shall set a time for
the hearing and it~ decision on the matter is final.
SECTION 284. If the amount paid by the redemptioner is less than
the amount necessary to redeem the property intended on the date the transfer
is to be oadc, the b~lance of the amount due shall be paid before the transfer
is made.
SECTION 285. If the amount paid by the redemptioner exceeds the
amount necessary to redeem the property intended on the date the transfer is
Qad0, the applicvnt is entitled to a refund of the excess, which shall be paid
in the same manner as an over-collection of tax is refunded.
SECTION 286. For purposes of adjusting accounts and payments be-
tween the city, its funds, and revenue districts, a completed transfer shall
~e deeoed to constitute a refund as to the unintended property and as a re-
demption of the intended property. (See Sections 287 to 297, inclusive, ~~d
319.)
DIVISION VII. DISTRIBUTION
SECTION 287. Exce~t ~oneys required by law to be paid to any other
taxing agency, c~ou.~ts received in payment of ta~es. penalties, and costs, or
on redemption or on sale of tax sold property or tax deeded property, or when
the distribution thereof is not provided by law, amounts received from any
other taxing ~genc~T in pa~~ent. exclusive of any share in rents, to the city
for any interest in property acquired by tax lien, tax sale, or tax deed,
shall be distributed i~ the order of the sections in this division. Distribu-
tion under each section in turn shall De made as fully as possible before pro-
ceeding to the succeeding sections. (See Section 232.)
SECTIOK 288. The tax collector is authori~ed to accept payments in
lieu of t~xes 04 property wnich belongs to the United States and is exempt
from taxation. UnlesB otherwise prescribed by the agency making such payments
the ~~ounts received shall be distributed as are amounts received in pa~~ent
of taxes.
SECTION 289. As used in this division:
(a) IITaxestl includes assessments.
(b) 1I1und" includes a revenue district.
SECTION 290. All amounts forfeited by bidders for failure to com-
pluta purchases shall be distributed to the general fund.
SECTIOE 291. Amounts received to reimburse the city for any costs
of publication or other expenses shall be distributed to the general fund.
SECT lOr 292. Amounts collected as the cost for preparing the de-
linquent list shall be distributed to the fund from which the tax collector's
sal~ry is pa.id.
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SECTION 293. (a) If the balance remalnlng is equal to or greater
than the totnl unpaid taxes on the property, there she.ll be distributed to each
fund an amount equal to the unpaid taxes levied for the fund.
(0) If the balance recaining is less than the total unpaid
taxes on the property, th6re shall be distributed to each fund an amount
bearing the St~C proportion to the balance remaining as the unpaid taxes lev-
ied for thG fund bear to the total unpaid taxes on the property.
SECTIO~ 294. On payment of current taxes, amounts paid as delinq-
u0nt penalties shall be distributed to the general fund. (uCurrent taxesl1
~a defined in Section J1.)
SECTION 295. This section does not apply to amounts received on
~n;1.~~~,(~nt of current taxes. As used in this section, "delinquent penaltiesll
~ean~ the amounts collected for delinquent penalties or, in the case of a sale
where the tU30unt collected for delinquent penalties is not specified, the de-
linquent penalties for the first year of delinquency.
([L) If the balance remaining is equal to or greater than the
tot21 delinquent penalties on all unpaid te~es on the property, there shall be
distributed to each fund an amount equal to the delinquent penalties on the
unpaid taxc~ levied for the fund.
(b) If the balance rema1n1ng is less than the total delinquent
penalti~s on all unpaid taxes on the property, there shall be distributed to
each fund an amount bearing the same proportion to the balance r&maining as
delinquent penalties O~ the unpaid ta~es levied for the fund bear to the total
d8linquent penalties on the ~~paid t~{es on the property.
S~C~ION 296. (n) If the balance remaining is equal to or greater
than the total interest and redemption penalties on all unpaid taxes on the
property. therE'~ shall be d is tri au ted to each fund an amount equal to the in-
terest nnd redemption pen~lties on the unpaid ta~es 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 al~l redemption penalties on the unpaid taxes levied
fer the fund near to the total interest and redemption penalties on all un-
paid taxes on the property.
SECTION 297. Any further amount shall be distributed pro rata among
tne city and rovenue districts in the proportion which the unpaid taxes due
the city and each revenue district bear to the total unpaid taxes on the
property. The portion of this surplus due the city shall be distributed to
the general fund.
DIVIS rOir VI I I. CORRECTIO~:rs, CANCELUTIOi\TS, AIID REFtJm)S
Chapter 1. General Provisions
SECTlor 298. As used in this division, tltaxes" includes asseSSr.ler:ts
ccllected C.t the SaJnC time and ir.: the manner as ci t~,r taxes.
Chapter 2. Corrections
-3.5-
SECTION 293. Errors i~ the roll or delinquent list .or any tax pro-
ceeding mo.:! be corrected by tho auditor \-.lith the \'lritten consent of the .city
c-.ttorney at any tine fI.ftor the assessment period and before the sale to the
ci ty for te.xes.
S~CTIO~ )00. The consent of the city council is necessary to any
change that will increase or decrease the ~~ount of taxes due. If any change
\;Till increase the emount of taxes due, the ci t~T council shall give the assess-
ee o}Jportunity for a he~.ring ufter at lenst five days notice. The city coun-
cills decision in the Dutter is final. (Manner of giving notice is covered
~1Y Section 36.)
SECTIO~ 301. The auditor shall:
(a) Enter the date and nature of every correction on the roll
opposite tho description of the property.
record.
(b) File tho written authority for the correction as a public
collector.
(c) Make the necessary changes i~ his account with the tax
SZCTION 302. If the roll in course of preparation is lost or des-
troyed because of rublic cal~~ity and is reconstructed from available data,
at any time beforu the so.le to the city the assessor may correct any erroneous
assesslT.ent. The Hssessor ~he.ll:
(n) Send certiiied notices of the correction to the tax col-
lector and the auditor.
(b) Enter OPTJQsi to thtJ doscri})tion of the property on the
roll the date and nature of the correction.
SECTION )03. On order of the city council, if all proceedings lead-
ing up to a sF-l.le or deed are correct and. it can be determined by the assess-
:~ent and subsequent proceedings what was originally intended. the tax collect-
or ma;.r:
(a) Correct a clerical error or misstatement of facts in a
certificate of sale to the city or tax doed to the city by issuing a new or
amended certificate of sale or deed to the city. The new or emended certifi-
cate of sale or deed shall contain a statement of reasons for its issuance axd.
as far ~s practicable, shall be the same as the original except wherecorrecte~
(b) If tax sold property ~~S been erroneously resold to the
city or tax deeded property has been erroneously resold or redeedad to the
city, cancel the orronGOUS sale or deed.
SECTION 304. On receipt of satisfactory, verified, written evidenco
the.t taxes on pers ona.l ")ropert:." or poss essor~l interGs ts have been entered on
the secured. roll as c. lien 011. rev.l property on which they are not legally a
lien, the nssessar shall certif:y- the evidence and his sta.tement of the facts
to the cit~~ council. On direction of the city council. the auditor shall can-
cel the entr~}" and reenter it as follows:
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(n) If the ~ssessee r~s real property sufficient, in the asses-
sor's oplnlon, to secure the pll~rnlent of the taxes, as a lien on this real
property.
(. ,
OJ
Where there is not sufficient real property to secure the
taxes:
~1) If it is state assessed property, on the secured roll.
(2) In all other cases. on the unsecured. roll.
(IIState assessed propertyll is defined in Soction 21.)
SECTION J05. If a~ error or defect has been carriod into any pub-
licD.tion or r::o.iling of notice, the amended publication or notice me.y be re-
j.)i.'4..clisheo. or r:lp.ilod, or, in lieu thereof, notice of the correction may be
gi yen b~! publice.t ion or nailing.
SECTION 306. The new publicntion or Dailing shall be in the same
manner as the oriGinal.
SEO~IOR )07. If ~ny act is to be done within a specified time after
thb origin~\l .~J1J.tlica.tic!~ or mailing, the new publicntioIl or mailing shall
8pccif~r t},lt) t il~10 \vher.. the act ma.y be done. This time is whichever is the
Inter of the foll~wing:
(n) The timo originally specified.
(b) One ,,reek after the new publicE\.tion or mailing.
Cha~ter 3. Cancellations
SECTION )08. Allor any portion of any uncollected tax, penalty,
or costs, heretofore or hereafter levied, may on satisfactory proof, be can-
celoci b~T tne officer hnvinr:: custod~... of the records thereof on order of the
cit~,r council with the \il'ritten consent of the cit;l D.ttorney if it was levied:
(n) i"iore than once.
(b) Erroneously or illegnlly.
(c) Or. tl. portior:- of an assessment in excess of the cash value
of the property by reason of the assessor's clerical error.
(d) On i~provements when the improvements did not exist on
the 1 ien date.
(e) On property acquired after the lien date by the state or
by any county, city, school district or other political subdivision and be-
c~,use of this public ol,;olnership not subject to st:tle for delinquent taxes.
(f) Or:. property acquired nfter the lien date by the Uni ted
States of .America if St2ch proporty upon such. e.cquisition becomes exempt from
taxation under tho lU\1S of the Uni tad stp.tes.
Except in the CRse specified in subdivision (e), tho correct 2mount
due on the assessme~t shall be paid b~fo~e the tax is canceled.
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"Pr01Jerty acquiredt1 '!.S used in this section shall include street
easenents and shall also include other easement! for public use where the res-
idual estnte remaining in private ownurship has 8 nominal value only.
SECTION ]09. No cancellation shall be made of charges on tax exempt
property if there h~s not been compliance with the statutory procedure for
cl~ining the exception.
SECTION 310. On discovery that any property is assessed by the city
r.-~or(j then onco for tho SD.rlC yor'.r. (I.fter pD.ytlOnt of nIl chnrgcs jus tly due on
tho prOp0rty, the tu~ collector sh~ll certify the facts to the city council.
Tho Ci ty Council shnll then order tho f'.ud.i tor to cc.ncel the other charges e.l1d
QSSQSSoents by en entry on the margin of the roll nnd if cnrriod there, the
delinquent list ~nd current roll.
SECTION 311. If property is sold or deedod to the city for t~~es.
f'.nd. thE: tr.xes have been pc.id or were not legally 1.:'.. lien on the property, tho
BGlc nnd dced shull be canceled by tho auditor on order of the city council
with writtoL npprov~l of tho city nttornoy.
SECTION 312. If property is sold or deeded to the city for taxes
r:.nd the tl'-~ or ns SOSSI:lcnt is legc.lly canceled. the ci t:." council shc;.ll order .
tho c.uditcr to cencul the sale r'..nd docd when tho tC'.x is concclcd.
SECTION 313. Whon ~ tnx or s~lo or deed is logally ccncclcd, tho
~-'.uditor shell I:lck:O l1~'tC'.tion r:f the fact CL the delinquent list v.r...d shall noti-
fy thL tnx ccllcctor ~r~ nssossor. When n deed is canceled, the auditor sh~ll
r.le C l:ot ify tho COU1:ty recordor 0f tho feet.
SECTIO!~ )14. If l.'. tnx is vl'..lid but p.n error subsequont to the levy
.-: f ttu tn:K rendors void c. Sr'.le tc tho city fc'r taxes, the sale, c..nd any deed
t ~ the; c i t~. bc..s cd on tho s:..'.lo. or.'.y be C['.l~.colad iT: tho S(1.me rnnnncr thll t II te.x
is ccncolod. ThoroQftor proceedings shell be had ~s if no sela t6 the city
:-~c.d be (: 1:. IM:...d e .
SEC~IOE 315. If:.-. doad tc tho citr fer tf.~es is void bocnuso ('1f c-ny
urrC'rs ;;ccuring subsequent to the sale t~:, the ci ty, the deed mo.:.' be cl1nceled
i~. the S[~C l.~nncr that a tnx is cnnceled. Thcroc~tor procoedings shall be
1:041 CoS if nc dead t(: the ci ty 11nd bocr_ executed.
ehnptor 4. Refunds
SECTION 316. o~ ~rdcr 0f the city council, any tc~cs. pennltios,
.. r costs she.ll be refunded it they \-loro:
(t'.) P[',id ooro than once.
(b) Errcnecusly 0r illogclly collected.
(c) PD.id en c.r-:. cssessr.1ent i1': excess of the cash value C'f the
prcpcrt;r 11:7 reO-sen cf the nssossr-rls clBricnl error.
(d) PLid C1': t~.r_ orroneous o.ssossoor..t cf icprovoments when tho
icprrvcnents did ~0t exist C~ the lie~ date.
SECTION 317. Appliccti~n f~r G refuu:d shall be Dade within throe
yocrs cfter paycont was cnde.
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SECTIOl~ 318. Ap~licfl.tiol1 f~,:r rofur~d shnll bo verified c.nd tlay l'le
:....~.~dc r-r.l~r 1.1Y t!1.e )}ors(j;:.~ vihr:. r:.lD.de l)n;."'Lt:n:t. ~lis ~--;u::~rdiar.:., o:\:ocutC"r, adr:liz:istrn-
t,':'r, r;r hair. Rufu:n.cl sh.t'.ll Eot 'he l:u..:dc tr: ;;\r-. [J.ssi.~;l1oe of tho applicant.
SECTlor J19. If th(_~ : r:.C;1,.u:t lJl'.id he.s bco~: f..'.)portioned tc l\l1Y fuI"..ds
-'r rGVc:J.UC districts, t~':e ~:)r/-"iJcr pr"'~~Jr.l"tion r:!f tho rofund shnl! be doductec1
frcr.l p.r..:- :....nr.'ur.'~ts dU':j 0,' '.ch fUEd :, r rcver...u~ dis trict .
SZCTION J2C, Any ar.10u~t subject tc refu2~i fnr whic~ ~pplicati0n is
~-_....,t ;::.t:.dtJ ':.d thi::. the tir."le pJ.lo':1(;d sh:'-'.ll b:.: 111nc(7;d in the sOl1orc.l fund.
SZCTIO:\~ 321. If tho ci ty ccuncil rejects [1.. cl~.if.1 fer refund in
"T:-:'(,:~(" '"..r ir. pert, the porscr. \l'Th0 pl::id the tD...1C(;)S. his Guardian, executor, or
('dr.-.ir:istrr.trr Ll~.~:- \oJithil1. si:-: 1'1(:f:.ths aftor such rceicscti(.n ccr.lf.lor..ce an v.ction
:L'~ the su~)ori~r cnurt D.gr.inst the city tc recovor the ta~~es which the ci t~T
c .Ll:~.cil h:..\s refusoG. to refund.
S~CTIOE 322. Hr. f.1.ct icn shall be cor:li:'l.onced or j:lc.irJ.tc,inecl under this
r,.rticle u:r.J.ess :~. cl:'.iL f(:r refund shall h.9.ve ~leen filed i:r.. conpliance with the
)rr.."1isi.~,:r.:.s r;f tr~is ;::ha.rter, "".T.d i.:C' roc0v(Jr~" Gf tf'-xes shall bo nllowed in an~r
f'..1.C~l t~.ctic::'. uiJon g o:;roul1d r:.ct asserted in the clniD for rofund.
S]CTIO:i.~ 323. Ili f:.ny [',ction ir.!. 1tlhich rocover~y' of taAcs is nllc'wed
-!:');.T the court I th0 i.')lr...ir:.tiff is vuti tIod tr:- il:terost en the tuxes for which
rf.;ccycrJ. is l:".llov.rod f.l.t tl.~(; rr~.te ..:,f fivE: per centuf.1 ..)or c.nnWJ fraT.:: the dv.te of
t:-:!.e filir:L:: cf tho C:.:. i::: f,:r rt;fund tc tho d:.'.tc of entr~T of judi~J.1ent, ['.:cd such
:'.ccrucd inter0st shr'.ll 'bL; incJ.udt..:d ir.;, th~ ,ju.dE;lJellt. This soction shall not
f.~XJ1)~.it.- to t;'xes p[\,id befo:-;re tl1c offBctive dC.to of this soction.
S:3CTIOiJ 324. Wb.0re tho taxes sought .to be refundod cr recovered
hnvu 'beel1 ~x.:id [lfter delinquency, th(; f'.I:lOunt of l1enr.-.lties I interest or costs
r,~.'fund.o.ble or recovorf'.l:le undf:)r this che.iJter shall 'he cOlJputed only on the
t....:xes rufurJ.ded. cr recovored..
SECTIC:C: 325. AS us cd in this clu..pter t II to-xes It ir.l.cludes penal ties,
i ;: t u res t t f' nd. co S t s .
Chapt8r 5. Pnyue!1.t under Protost and Sui t to Recover
S3CT!Ol~ 326. After taxes arc l'D.ynble. D.n;! }:>ro}Jerty owner may pa~r the
tnx!Js on. !.lis ~:)ro:{)erty under protest. .do pr.;rr.lont under pretest is not a volun-
t c.ry pa~7I:lcn t .
SECTI01T 327. Tho pretest shall be in \\fritil1g, specifying:
(['.) ~lhethor the \./ho10 tD.X 0r a.sSQSsl:10nt is claiI.lcd to be void
~r, if rnly n part, whRt portion.
(0) Xhc gr("iunds on which the clnin is founded.
S3CTIO~( 3~:.~.. The ~~!ri tten prott0st stu"l.ll be nunDored by the ta.x 001-
l.;ctr,;.r E~.l1d fi18a. in }~is office ~".nd th~ fact of such protest and the nUf.1ber
t~-.:.8r~of HhLll ~c r:~nr~l:d c:r~ the roll or dellnqu8ut roll. opposite the tax to
w!"!.i c>.. the: pa~l'LlOn t rell:. t (;s.
SECTIOLI 329. Within si:-:: r.J')nths nitor tho }JayrJcnt, action r:Jay he
.~rouf;;ht af;t~in8t the cit;/ to recover tho tnx :paid under protest. The action
-.39-
r:~a~" "at:: ~1ro~i;11t onl~r:
(a) AS to tile porti~r sf the nssessnent clained to be void.
I., )
~~
OL the Gr~umls specified in the protest.
(c) 3;.r tb.e owner I l1~S guaraJ.D.n, executor, or adf.1inistrator.
Pa~/~;8nt of a judgr.:(-~nt :).gair~.st the ci t~r shull ~ct .'ne nade to an assignee of
tl10 iJer~ C'rl brinbin;~. the a.ct ion.
SECTIOE 330. If the aL10unt paid under protest has been apportioned
to ~ny funds cr rovenuo districts, the prap8r proportion of a judgwent against
ttt0 cit~( shall be deducted fron an;r aoounts due each fund or revenue district.
SECTIO~\7 3.31. If the court finds that the EsseSSt-lent cooplained of
is v:_~ic_ in whcl(~ (.r ir. part , it shall render judgr.lel'lt for the plaintiff for
tuv ~cu~t ~f the ta~er. paid on so ouch of the assessnent as is found to be
'\"Ol'')_e In sucl: t~Vl3nt l'ut only \'lTllere taxes are paid after the effective date
of tnis section, the plaintiff is enti tled to interest on the taxes for irThich
recGve!,~.i is nllowec~ D.t the rnte ')f fiv~;~ per centur.'. per nnnur.l fron the date of
~0r~~rL:.:;nt under protest to tile aD.to of entr~)T of judgnent, and such accrued in-
t.er.;:'\st 31....nll ~o included ir.;. t.ll€) judgr.-Ient. Tile t&xes paid on so ouch of the
t".ssess.r.',tJnt as is ~10t f:)und to 'he void shall constitute valid taxes which, if
j.1aid. aftor delinquenc~~t shall c8.rr~{ }?ane.lti8s, interest, and costs.
SECTIOi~ J)2. '~hert; the taxes souLsht to be recovered have been paid
af t er 0..el.Lnquenc;r. the a;-.:.~.;l.:L~....t of pe11['.1 ties. ir~.terGs t or cos ts recoverable in
':..~.ctions br'~)u:::;l-..t ul:der this cht\-,.tcr she.ll "oe cor:puted only on the taxes re-
covered.
SEC~IOlJ 333. .tis u~~a. in th~LS chapter, "tn..x1l or "taxes" includes
pe!:!.o.lties, interest, a.nd CQsts.
Chapter 6. Transfer of Pa,yuents
S~CTION 334. If a property owner by niste~e pays the tax on other
thE'.2l t}lU Dr~Jperty i:ltcr~ded, :."..nc1. :,~.. subs tant ial evider.ce convit\ces the tax
collector t:lc:.t tho paYI'icr..t VIas intend.ed for another property, the tax collect-
." 1" ;J~;l;.." C~tr.:.cGl the cree. it 011 tho ur~intended prl.')perty and trs"nsfer the paYr.lent
t!~ t:1e l)r-:rport~r intendHd as prescribed in this cl1_t:'?pter at ~.ny tine before a
:'lU~t~;:~.nt;::'" or certificD.te of title issues respecting the unintended property
(.i.ncl :"'lefore the succeeding sale .jf propert~r to th0 ci ty.
SECTIO}:::- 335. The prcpcrtit owner ~hall s i.gn and file wi th the ta.x
cclloctor t~n affida,vit givini.~ full dete-ils of the transaction. If the trans-
1'ur is nude, the affidnvit is a pu1ilic record and reference to it shall be
ontered. on ti::c roll op~)o8ite the unintended propertj-.
SECTIO~ 336. The tax collector shall notify the owner of the un-
~.nt8nded property c~ register0d nail at his last known address respecting the
pr()l)~)sed transfer.
SECTIOF JJ7. T:10 notice shall stato tllat the O\'l1ner of the unintend-
Ld :pr("'.;__lert~l ;:la~t "Ii thin 10 d['~~'{s after t~:c ~ailin~ derJand a hearing by the ci ty
i..;cunc.il. If r.:[~de, tl.le cte::;:i~.~.nd s1::.'11 bc it: dUlJlicr~te and one copy shall be
filed. \./itl.... thl~ tro.: collector. The city council shD.1l set a title for the hear-
in;..: ane:. its decisicn C;~l the tr.~..nsfer is fina.l.
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SECTIOIZ 338. If the ar.iount .pc.l.a. is less than the aIJount due on the
propc:rt~~ intended. en t~10 de.te tho tr13.nsf cr is to be nade, the balance of the
p.r.ount d'U0 s::all be paid before the transfer is :..lti.Cle.
SECTION 339. If the ~~ount paid exceeds the anount due on the
property intended en the dt'..tc the tre.nsfer is ma.de, the a.pplicant is entitled
ton refund of tho eXCGSS in the SLue r.:.a!L.~er as vn overpaynent of tax is
refunded.
SECTION 340. If tlle delinquent list is ready for publication or has
beG~: :.?u111ishtJu. the c.yplicant shall pa~r the cost rjf advertising the unintended
pro:gert~}". The unintondf)d propertit shn11 then be advertised as if it were 0-
~':'.ittocl fr'::r.i the d~linquent list -n~r clerical error, unless the ta."{GS on th0
unil;.tended prcpurty ure ir::l:~edie.toly or previousl:~:- paid. (See Sections 206
,:'.nCL 347.)
S3CTICF 341. For PUrlJOS es of adjus tinf; accounts and payments be-
t\~o'::n the ci t~l t i t~ funds I and revenue 6.istricts, a cOf.l~leted transfer sha.ll
l~e deoL1od. to cOl:sti tute a. rufund l',!.n to the unintended property and as payr.l(;nt
~::~: the il".tt~nd.ed property. (See Sections 287 to 297 t inclusive and 319.)
Chapter 7. Jurisdictional Errors
SECT!Ol': 342. If the coll~cti0r.. of a delinquent tax cannot be en-
forced 'becaucG of al'l~tl jurisdiction::11 error in tho assessnent of real property
(;r in c.ny subsequent st~!) up tc and. iEcludiug thG tGrr.1ination of the right
:~f rJdor.:ption, t:1G ta::,: collGctor shall certif? tl10 fa,cts to the auditor and
( i t~... ccunc ill
SECTION 34). If ~ny salo or de0Q fer taxes is rcnd~red invalid by
t.~I':: urror, it shall 1"10 c~\~c01ed in the SEtDe r.1~nner that l'.. tax f.le..y be cc.nceled.
SECTION 344. If any portion of the property was taxable for the
~;-eC'.r for \fhich collectior. cc.nnot be enforced C\nd the tax is unpaid, the cIeri:
shall S€~~ n nctice to tho last assessee of the pro~orty respecting tho juris-
::; icti':)F~,l error.
SECTIOF 345. Tl-i.e notico shall state t~'lUt the error will be correct-
0d v,::ld the. collect ion .~,f t!.1~':; ta.x enforced unless C2.use is shown why such ae-
tic!:. should not 110 tpl<:Gl1. The n:.ticc sht~ll also state that the assessee [la;r
~~.el.iHnd e.. r.~8f\rinb 'h~,,? t;J.G clt::~.. council 1tJit~:ij1 ten da~,:G after the notice is sent.
If a.er::c.l'lded, tiLe ci tiT council shall set Do tiDe for the hearing 8,nd its deci-
~-;ic:n il': the r.:E'...tter is fin[l.l.
SECTIOIJ 346. The ci t~T council shall order the necessary steps
t~'-UteL. ts cCJrrect the ~)rror. ~he officials ""hose dut~," it was to perfOrf.,l the
:. 'CepE. Gri~i:i null;.' shc~.ll COL)l~'" \"Ii t!: t~llr. order.
SZC:Ior )47. II an error is or:.ission of or defect in publishing or
0er~dir..i:; aI~~,- r~otice, tho ci t;.... council shall order the corrected notice to
~\tc~.tc t::e facts requiril1~:: tht; nG\'! notice and the tine \~ithin \,.rhich the tax-
...it"w~."er 8..'1:::..11 de ar..~T D.ctt~. cLE;p8r.i.l1.ent on the notice.
SECTlor )48. The property shall be entered on the roll aln treated
l.llte 'prop6rt~T oscapinE:~ asses~r,:el1t In the last l)recedin~ ~'..ssessnent period and
di~ccvered ~t the tine the corrections are conpleted, except that:
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(a) The; af,8es~.. ont shnJ.l be t:16 corrected assessnent for each
'_~ear :~ c,r \..,:-tiC~l t~c collection :.;1 delinquont taxes could not be enforced.
Cb) T~:'l~ Etr.'iount ch~:rr;E)d againGt the property before conputation
of tlle ret:.:ular delil'lquent ~!.)~~nal ties en the roll on which it is entered shall
Ge t~e corrected. t~A for uacn year for which the collection of deliilquent
ta.xes could not ~..,c el1forced.
SECT10N 349. There is no lil~it on the ti~e within which an error
...a/ be corrected under this chalJter.
SECTION 350. Ordinances 573, 581, 582, 587, 610, 676, and all
Gthor Or~intlnces or ~arts of Ordinances in conflict herewith are hereby
rs:ponled.
SECTIOK 351. The Cit:r Clerk shall certify to the nassage of this
urciinC::LJ.ce rJ.ncl caUSe tho same to be published once i~~~ the Anaheim Bulletin, a
cU.'.il:?' 1:uvJsL'apOr prir.te\3., :publis:l.ed and circulated in the Ci ty of Anaheim,
:ount~.... of Orange, Stutc of C::.lifcr:cia, ar..cl thirt:.r (30) days fron and. after
its .fillV.l )ass~J.Ge it s:lall "he ir:. full force and. effect.
r. ap:t,The.f rei_;oin~ OrdinaI".ce VIas a~)proved. and s igned o~r rae this / i3
cta;~- .....f t 1:149. P .... .,.., 'j
-h;,V;"'- ~~~-J <----
CHARLES A. PEARSON
~ Ha~!or, CitJ, of Anahein
Attest..: ~~~
;~H.tillLES . .../GRIFFITE ~'C..
Ci t~v Clork of the Ci t:' of Anc!'.heiL:
STATE OF C.ALIFORIZI.h
COUr:TY OF OBAtrGE
GI1:Y cr. .~J:.~;i.HEIM
\
)
) BS
)
I, Charlos E. Griffi th, Ci t;,- Clerk of the Ci t:l of A..'laheir.1, do hereh~T
ccrtif~'" that the foreeoing Or<lil~[l,nC(; \nIB.S introduced at a regular meeting of
the Ci t:," Council of tho Ci t:~ of Anahein, held on the 2211d day of l\liarch, 1949,
"lld that the S[\r.,e was passed and~2;~ I:'.t a regular meeting of the Ci ty
80uncil neld en thc! ~d.a:.:T of ~ ,1949, :1~l the following vote of
the r.~e: ~"bers thereof: ~
AYES: vOUj,~CILNE1;-: (~Gt..~ ~~
.0",,,,: COCrCILLEl:: -. ~~ A ;r:J .
.d.]SEKT: CCmTGILr.iK.n: ....--1'& ~
_ .A:u I. f'J.rt~~r . t if;; .that the I:if;.yor . 0ft:;}~ Gi'Z/ .Anahe io signed
..., r.' "po. )r0-r '10. ~ r. - d r'rd.' "1'- r ."'\ ~~ 0.... t n -, I~ aa~r of ~ 104:'1
........\.. c,.., J ...\:U ..H......L v ~...(;.t.....!.'-'t;. ..!..i. ..._t.::.'j ,7 . ,,;I.
IN ;\jI TEES S "::l:}J::.ZOF I I have heret 0
af t:1t; Ci t:.- of .n.llBi.:8iL t~lis .M..da~T of
affixed the seal
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