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HomeMy WebLinkAbout0012NORDINANCE No. I New Series) An Ordinance Levying a Tax for the .Current Fiscal Year Upon All Taxable Property within the City of San Luis Obispo and the San Luis Obispo School District, and Fixing the Rate of Such Tax Levy. SE'B61it. ardained by the Council of the City of San Luis Obispo as follows : Section 1. There is hereby levied upon all taxable real and personal property within the City of San Luis Obispo, a tax for the fiscal year of said City beginning on the 1st day of July, 1911, and now current, of �� 1 , ( -6 on each one hundred dollars in value of said property, for the purposes herein specified, and apportioned among the funds in the City Treasury as follows: ' 1 (a) For the general fund there is levied a tax of .g. on each one hundred dollars of said property. there is levied (b) For the "Water Bond Tax and Redemption Account "�a tax of_�� on each one hundred dollars of said property; to be used in paying the -actouedr� nterest -nand ,principal to be paid of a certain municipal in- debtedness of said City evidenced by its bonds issued and dated the 1st, day of December, 1899. (c) For the Library fund there is levied a tax of eleven cents on each one hundred dollars of said property. (d) For Improvement Bond Fund, 1909, there is levied a tax of $x.433 on each one hundred dollars of said property; to be used in paying the accrued interest and the maturing bonds of the issue made and dated July it 1909. Section 2. There is hereby levied upon all taxable real and personal property within the San Luis Obispo School District a tax of seventy cents on each one hundred dollars in value of said last mentioned property for school purposes. Sedtion 3. All ordinances and parts of ordinances in conflict with a any of the provisions of this ordinance are hereby revealed. Section 4. The City Clerk is hereby directed to publish this ordinance before its final passage together with the ayes and noes for two days n the 1 , a daily newspaper printed, published and circulated �.n the City of San Luis Obispo, and the same shall take effect from and after its final passage. Introduced this `1' day of September. 1911, and voted on and passed to print as follows: .�. I W.-j Noes: Absent: 0� Signed this � day of September, 1911. Mayor. Attest: i 0 City Clerk. Finally passed this day of October, 1911, by the following vote: Ayes: Noes: -1W Absent: G'� statement shall be in writing, showing separately: 1. All property belonging to, claimed by, or in the possession, or under the control or management of such person. 2. All property belonging to, claimed by, or in the possession, or under the control or management of any firm of which 6-Uch person is a member. 3. All property belonging to, claimed by, or in the possession, or under the control or management of any corporation of which such person is president, secretary, cashier or managing agent. 4. An ex"t description of all lands in parcels or subdivisions, not exceeding one hundred (loo) acres each, improvements and personal property, and taxable bonds, of any person, firm, corporation, and deposits of money, gold dust or other valuables, and the places in which they may be foundr , , aOntXzCiw,,9N and, 5. All solvent credits, , a y due or owing to such person, or any firm of which he is a member, or due or owing to any corpora- tion of which he is a member, or due or owing to any corporation of which he is president, secretary, cashier, or managing agent,. deducting frorn the sum total of such credits such debts only, unsecured by 0 trust deed, mortgage or other lien on real or personal property, as may be owing by such person, firm or corporation to bona,. °fide residents of this State. No debt shall be so deducted unless the,,, statement shows the amount, in aggregate, of such debt as stated under oath; provided, in case of banks the stat -ement is not required to show the debt in detail or to whole it is owing, but the Assessor shall have the privilege of examining the books of such baiaks to verify said statement. Whenever one member of a firm, or one of the proper officers of a corporation, hastade a statement' shoWing the property of .the firm or corporation, mother member of the firm Or corporation, or another officer need not include such property in the statement made by him; but his statement must show the name of the person or officer who made the statement in which said pro-4 perty is included. Se4 5' . The City Council must furnish the Assessor with blank forms of the statements provided for in the preceding section, affix- ing thereto an affidavit, which must be substantially as follows: " I do swear that I am a resident of the City of San Luis Obispo ( or some other place, namin it), that the above list contains a full and correct statement of all property subject to taxation which, I, or anyfirrr, of which I am a member, or any corporation, association, or company of which I am president, cashier, secretary or managing agent, owned, claimed, possessed, or controlled at twelve o'clock M. on the first Monday in March last, and which is not already assessed this year; and that I have not in any rianner whatsoever transferred or disposed of any property, or placed any property out of said City, or my possession, for the pur- pose of avoiding any asses;Znent upon the sarne, or of making this statement, and that the debts therein stated as owing by me are owing to bona fide residents of this State, or to firms or corpor- ations doing business in thid State." The affidavit to the statement on behalf of a firm or corporation, must state the principal place of business of the firm or corporation, and in other respects must conform substantially to the preceding foiut. Seel 06. - The Assessor may fill out the statement at the time he presents it, or he may deliver it to the person and require him, within an appointed time, to return the same to him, properly filled out. Se °7. The Assessor shall have power: First. To require any person found within the City of San Luis Obispo to make and subscribe an affidavit, giving his name and place of residence. Second. To subpoena and examine any person in relation to any statement furnished to him or which discloses property which is assessable in the City of San Luis Obispo. Every person who shall refuse to funish the statement hereinbefore required, or to make and n subscribe such affidavit respecting his name and place of residence, of to appear and testify when requested to do so by the ,assessor, as above provided, shall, for each and every refusal, and so often as the same is repeated, forfeit to the City of San Luis Obispo, the sum of one hundred (100) dollars, in gold coin of the United States, to be recovered in an action brought in name by the Assessor. All moneys recovered by the Assessor under the provisions of this section must be by him paid into the treasury of the City of San Luis Obispo. Sec..8. if any person, after demand made by the Assessor, neglects or refuses to give, under oath, the statement herein provided for, or to.comply with other requirements of this Ordinance, the Assessor must note the refusal on the assessment books, opposite the name of such person, and must make an estimate of the value of such property of such person, and the Assessor must, when required by the City Coun- cil, transmit on or before the first Monday in August of each year, to the City Council, a verified report in writing, separate from the assessment roll, containing a complete list of all persons who refuse olneglect to furnish a statement of their property as herein provided for, or to comply with the requirements of this Ordinance, the amount of the assessment upon the property of such persons, with a statement of the particular facts, if any, upon which the assessment has been made, and the valuation of the property so assessed ascertained. The City Council must investigate and inquire into all assessments.and values so fixed by the Assessor, as prescribed by this section, and for that purpose must require each taxpayer affected by such assessment and valuation to make a statement under oath, within ten (10) days from making an order requiring such state- ment, setting forth specifically all the property owned or controlled by, or in the possession of such taxpayer on the first Mondday of March. If any taxpayer, after demand de by the City Councii,shall neglect or refuse to make and deliver to the said City Council the stgt4ment, duly verified, herein provided for or to comply with the other requirements of this Ordinance, the said City Council, sitting as a Board of Equalization, must fix such assessment and valuation at such jiL amount as the said Council shall deer; just; bytt the value fixed by the Assessor must not in any case be reduced by the City Council. S4°9. If the owner or claimant of any property, not listed by another person, is absent or unknown, the Assessor must make estimate of the va1t.e of such property. All personal propedty consigned for saletto any person within this State from any place out of this State rust be assessed as other prop "ty. SecV. 10. If the name of the absent owner is known to the Assessor, or if it appe *rs of record in the office of the Comity Recorder where the property is situated, the property must be assessed to such name. If unknown to the Assessor, and it does not appear of record as aforesaid, the property must be assessed to unknown owners. Se4o 11. then a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, his representative designation must be added to his name and the assessment entered upon a separate line from his individual assessment. Seed °12. The property of every firm or corporation must be assessed in the name of the firm or corporation. Sec ° -0 13. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors or administrators; and a payment of taxes made by either binds all the parties in interest for their equal proportions. Se Any property wilfully concealed, removed, transferred, or misrepresented by the owner or agent thereof to evade taxation, upon (;is covery must be assessed not exceeding twice its value and the assessment so made must not be reduced by the City Council. SecW . Any personal property discovered by the Assessor to have escaped assessment for the last preceding year, if such property is in the ownership or under the control of the same person who owned or controlled it for such preceding year, may be assessed at double its value: f� Se4H6. The Assessor must prepare an assessment book, with appro- priate headings, in which must be listed all taxable property within the City, and in which must be specified in separate columns, under the appropriate head: 1. The name of the person to whom the property is assessed. 2. And if known,the post office address of the taxpayer or the Post office address of his went, secretary or managing agent when known. 3. Land by metes and bounds, or other aeseription sufficient to identify it A U locality and improvements thereon. 4. City lots, number of lot and block, and improvements thereon. 5. All personal property, showing the number, kind, amount and quality; but a failure to enumerate in detail such personal property does not invalidate the assessment. 6. The cash value of real property other than city lots. 7. The cash value of improvements on such real estate. 8. The cash value of city lots. 9. The cash value of improvements on city lots. 10. The cash value of improvements on real estate assessed to persons other than owners of the real estate. 11. The cash value of all =�& property exclusive of money. 12. The amount of money. 13. The total value of all property. The assessment of the railway, roadbeds, rails and rolling stock of any railroad, apportioned) to this County by the State Board of Equalization within said City of San Luis Obispo, and also such other apportionments of such toadways, rails and rolling stock as may be made by such Board and furnished to him for the purpose of taxation. Taxable improvements owned by any person, firm, association or corporation located upon land exempt from taxation shall, as to the manner of assessment, be assessed as other real estate upon the assessment book. No value shall, however, be assessed against the exempt land, nor under any circumstances shall the land be charged with or become responsible for the assessment made against any taxable improvements located thereon. l$. Each franchise must be entered upon the assessment roll without combining the same with the other property or the valuation thereof. Se6V117. On or before the 3rd day Monday of July in each year, the Assessor must complete his assessment book. He Must take and subscribe an affidavit in the assessment book, to be substantially as follows: " I Assessor - 1 of the City of San Luis Obispo, do swear that between the first Monday in March and the firstx third Monday in July, nineteen hundred , I have made diligent inquiry and examination to ascertain all property within the City of San Luis Obispo, subject to assessment by me, and that the same has been assessed on the assessment book equally and uniformly, according to the best of my judgment, information and belief, at its full cash value; and that I have faithfully complied with all the duties imposed upon the Assessor under the revenue laws; and that I have not imposed any unjust or double assessment through r_ialice or ill will or otherwise, nor allowed anyone to escape a just and equal assessment through favor or regard or otherwise." But the failure to make or subscribe such an affidavit, or any affidavit, will not in any manner affect the validity of the assessment. s4 18 The Assessor must prepare an index to the assessment book, which must show the name of the taxpayer veach page whereon his assess -- vent appears. Sec;;P19 As soon as he has completed the assessment roll the City Clerk must iri::ediately give notice thereof, and of the time the Board of Equalization will meet to equalize assessments, by publication in the official newspaper of the City, for five (5) days, and in the meantime the assessment book must remain in his office for the inspection of all persons interested. SecV. 20. Lands once described on the assessment book need nbt be described a second time, but any person claiming the same, and desir- ing to be assessed therefor, may have his name inserted, with that of the person to whom such land is assessed, before the assessment has been completed. Sekft21. The Assessor and his sureties are liable on his official bond for all taxes or property within the City of San Luis Obispo 'which through hid wilful failure or neglect is unassessed. SecV- 22. Any taxpayer who shall have knowledge of any property that has escaped taxation, as provided in the precedigg section, mk Vfile with the City Council an affidavit setting forth the fact that such property has, through the wilful failure or neglect of the. Assessor, escaped taxation, together with a description of the pro- perty as near as such taxpayer may be able to give ;whereupon said Council shall direct the City Attorney to commence an action on the Assessor's bond for the amount of taxes lost from such wilful failure or neglect. On the trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered. BOARD OF EQUALIZATION. Sect' 23 The City Council shall meet at their usual place of holding meetings on the first Monday in August of each year, at ten (10) o'clock in the forenoon of said day, and sit as a Board of Equalization, and shall continue in session from day to day until the second Monday in August. fte Board shall hear complaints as to any assessment and shall either allow the same to remain, or may correct, modify, strfRe out, or raise the same,-provided that at least three (3) days, notice shall be given to any party whose assessment is to be raised. The City Clerk shall be ex- officio Clerk of the Board of Equalization. Sect/ '0 24. The Board has power to lower, or, after causing the Clerk the to give/notice thereof hereinbefore provided for, to increase or lower any assessment contained in the assessment roll, so as to equalize the assessment of the property contained in said roll and make-the assessment conform to the true value of such property in money. Seo. 25. No reduction must be made in the valuation of prop- erty, unless the party affected thereby, or his agent, makes and file with the Board a written application therefor, verified by hisloath, showing the facts upon which it is claimed such reduction should be made. Sec, 026. Before the Board grants the application, or makes any reduction applied for, it must first examine upon oath the person or agent making the application, touching the value of the property of such person. No reduction must be made unless the party or the agent making the application attends and answers all questions pertinent to the inquiry. ,Y' Se&°27. Upon the hearing of the application, the Board may subpoena such witnesses, hear and take such evidence in relation to the subject pending, as in its discretion it may deem proper. During the session of the Board, the Assessor, or any deputy whose testimony is needed, must be present and may make any statement or introduce or examine wit esses on questions before the Board. See 28. The Board shal power to hear complaints and to correct, modify or strike out any assessment, upon Notice to the party whose assessment is to be raised, as hereinbefore provided. During the session of the Board, it may direct the Assessor to assess any taxable w property that has escaped assessment, or to add to the amount, number or quantity of property, when a false or incomplete list has been rendered; a& to make and enter new assessments ( at the same time cancelling previous entj!zi-,es), when any assessment made by him is deemed by the Board so incomplete as to render doubtful the collection of the tax; but the Clerk must notify all persons interested by letter deposited in the post office, or express, post paid, and addressed to the person interested,'at least two (2) days before action is taken, of the day fixed when the matter will be investigatdd. Se64°'29. The Clerk of the City of San Luis Obispo must record in a book to be kept for that purpose all changes, corrections and orders madd by the Board, and during its sessions, or as soon as possible after its adjournment, 7rnust enter upon the assessment book all changes and corrections made by the Board. The City Clerk must compute and carry out the amount of.the tax levied on each parcel of property in said assessment roll contained, and upon the completion of the same shall deliver the assessment roll to the collector. It shall not be necessary to make a duplicate assessment roll. The City Clerk shall compute all delinquent taxes and penalties therefor and charge the Collector therewith. The Clerk must attach to the assessment roll the following affidavit: " I, , do swear that, as Clerk of the City of San Luis Obispo, I have kept correct minutes of all the acts of the Board touching alterations in the assessment book; that all alterations agreed to, or directed to be made, have been made and entered in the book, and that no changes or alterations have been made therein except those authorized." LEVY OF TAXES. nil See`30 The City Council must finally adopt, not later than the first Tuesday in September, an Ordinance levying upon the assessed valuation of the property in the City, subject to the provisions of the charter, a rate of taxation upon each one hundred (100) dollars of valuation, sufficient to raise the amounts estimated to be required in the annual budget, less the amounts estimated to be received from fines, licenses and other sources of revenue; provided, however, the �U�"for general revenue purposes shall not exeeed the limit of taxation provided for in the charter of the City of San Luls Obispo, and the provisions of the law in relation to the same.1 In fixing such rate, the Council shall fix the same by designating the number of cents on each one hundred (100) dollars of property, speci- fying the portion of the whole which shall belong to each particular fund of the City and designating also tine portion thereof belonging to each special bonded indebtedness of the City. Having determined on the whole rate to be levied, the Council shall then levy the tax to provide for raising the necessary revenue of the City for the fiscal year. SecrV 31. City Clerk, No shallneompute and carry out the amount of tax to be levied upon each parcel of property in said assessment roll contained. The corrected list for each tax shall be the assessment roll of said tax for said year. It shall be certified by the City Clerk as being the assessment roll of said tax, and shall be the assessment roll upon which such tax is to be levied in said year. The City Clerk must then compute and enter into a separate money colizTin in the assessment book the respective sums, in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property therein enumerated, and segregate and place in the proper columns of the book the respective amounts due in installments, as hereinafter provided, and foot up the column, showing the total amount of such taxes and the columns of total value of property in the City, as corrected under the direetinn of the Board of Equalization. SeA012 . At least five ( 5 ) days before the first Monday in October, he must deliver the corrected assessment book to the Collector, with an affidavit attached thereto, and by him subscribed as follows: ►I, , City Clerk of the City of San Luis Obispo, do swear that I have received the assessment book of taxable property in San Luis Obispo as corrected and made to conform to the requirements of the Board of Equalization, that I have reckoned the respective sums -due as taxes, and have added up the columns of valuatift, taxes, and acreage, as required by law." On delivering the assessment book to the Collector, the Clerk must charge the Collector with the full amount of the taxes levied. COLLECTION OF TARES SECURED BY REAL ESTATE. 1 Se6V 33. Within ten (10) days after the receipt of the assessment book, the Collector must publish a notice for five (5) suOeessive days in the official newspaper of said City, specifying: That the taxes on all personal property secured by real prop- erty, and one -half (1/2) of the taxes due on all real property, will be due and payable on the first Monday in October, and will be delinquent on the first last Monday in November next thereafter, at M six (6 ) o 1 clack p.m.. and that fifteen (15) per cent will be added to the amount thereof, unless paid prior thereto, and that if said one -half ( 1/2) be not paid before the last Monday in April next thereafter, at six (6 ) o'clock p.m., an add.itionE�l five ( 5 ) per cent ) will be added thereto. That the remaining one -half (1/2) of the taxes on all real property will be ,)ayable on and after the first Monday in January next, thereafter, and will be delinquent on the last Monday in April next, thereafter, at six (6) o'clock p.m., and t$at unless paid prior thereto, five (5) per cent will be added to the amount thereof. That all taxes may be paid at the time the first instrE-llment, as herdin provided, is due and payable. The times and places at which payment of taxes may be made4, All taxes shall be due and payable at the tunes and in the manner specified in this subdivision. Seo 34. He must give a receipt to the person p4ying any tax, 1 or any part of any tax, specifying the amount of the assessment and the tax, or the part of tax, paid, and the amount remaining u4paid,,if any, with a description of the property assessed; pro- vided that the receipt for the last installment of taxes stay refer, ix. by number orAany other intelligent manner, to the receipt given for the first installment of taxes, in lieu of a description of the property assessed. Sec. 35. On the last Monday in November of each year, at six (6) o'clock p.n., all taxes then unpaid, except the last installment of the real property taxes, are delinquent and thereafter the TM Collector must collect for the use of the City of San Luis Obispo an additionmft of fifteen (15) per cent thereon; provided, that if they be not paid before the last Monday in April next succeeding, at six (6) o'clock p.m., he shall collect an addition of five (5) per cent thereon. On the last Monday of April of each year, at six (6) o'clock p.m., all the unpaid portion of the remaining one —half (1/2) of the taxes on all real property are delinquent, and thereafter the Collector must collect for the use of the City of San Luis Obispo an addition of five (5) per cent thereo,:_; provided, that the entire tax on any'-real property may be paid at the time the first install- ment, as above provided, is due and payable; and provided further, that the taxes on all personal property unsecured by real property, shall be due and payable ir^mediately after the assessment of said personal property is made. Sec. 36 At any time after the assessment book has been received by the Collector, and the taxes have become payable, the owner of any property assessed therein, who may claim that the assessment is void in whole or in part, may pay the same to the Collector under protest, Mich protest shall be in writing, and shall specify whether the whole assessment is claimed to be void, or if a part only, what potion, and in either case the grounds upon which such claims are founded. And when so paid under protest, the payment shal;be in no case regarded as a voluntary payment, and such owner may at any time within six (6) months after such payment, bring an action against the City of San Luis Obispo in the Superior Court4,'i to recover back the tax so paid under protest; and if it shall be adjudged that the assess- ment or any part thereof referred to in the protest was void on the ground specified in the protest, judgment shall�e entered against said City thdrefot� e Sec. 37. The taxes upon any particular lot, piece: °or parcel of land contained in any assessment may be paid separately from the whole assessment, if such lot, piece or parcel has a separate valuation on the assessment roll, by paying the amount of City taxes due on such lot,piece or parcel of land, with a proper proportion of the amounts due as tax on personal property, and penalties, if any. The Collector shall make an entry on the margin of the assessment bock, showing what certain property has been released by the payment of taxes as herein provided, together with the amounts of such taxes separately and specifically set forth. ` COLLECTION OF UNSECURED PERSONAL PROPERTY TAXES. Sec. 38 All personal property unsecured by real property mgst be assessed by the Assessor on or before the first Monday in July of each year. Sec.39. Taxes or, all property, when, in the opinion of the Assessor, said taxes are not a lien upon real property sufficient to secure the payment of the taxes, must be collected as hereinafter provided. Taxes on all assessment-s of possession of, claim to or right to the possession of land, shall be im....ediately due and pay- able upon tint assessment, and shall be JqEftkfj�, by the Assessor of the City of SFr: Luis Obispo as hereinafter provided. See.40 At the time of making the assessment, or at any time thereafter, the Assessor of the City of San Lui °s Obispo, shall ai,A"akl�► collect such taxes from all persons In case of failure so to collect, then said Assessor may collect the same by seizure and sale of any personal property owned by the person against whom the tax is assessed in the manner provided in Sections 3791, 3792, 37931 37941 3795 and 3796 of the Political Code of the Stale of,` California, which sections, as they now stand are hereby made a part of this Ordinance. Sec. 41 The Assessor is governed.as to the amount of taxes to be collected on personal property by.the rate of taxation for City taxes in San Luis Obispo of the previous year. Sec. 42 The Assessor must, as soon as the "Assessment Book" for the year is completed, note opposite the name of eagh person sa ✓ from whom taxes hav -been received -01 the amount Qkfteafi::.. tl Sec. 43 Receipts for personal property taxes rust be numbered consecutively; such receipts shall have a line for the name of the person assessed, the amount of the assessment, the rate collected, lines for the items assessed for collection, the total amount, the date of collection and the name of the person making the collection. Such blank persoAal property tax recetLpts shall be furnished for such I purpose by the and all unused receipts must be turned in by the Assessor to the Treasurer with his final settlement �! f r personal property taxes, which settlement shall�be made on tha II of each $ear. Sec. 44 On the third Monday in May of each year the collector must attend at the ofiiee of the City Clerk with the assessment book, having all items of taxes and penalties collected marked " Paid ", and at the egme time he shall deliver to the Clerk a complete delinquent list or roll of all persons and property then owing taxes. YA SecV45 In the list or roll so delivered must be set down in numerical CXftZ or a"lphabetical order all matters and things contained in the assessment book and relating to delinquent persons or property. SeCZY46 The City Clerk must carefully compare the 4St with the assessment book, and if satidfied that it contains a full and true statement of all taxes due and unpaid, he must foot up the tnzt total amount of taxes remaining unpaid, credit the collector who actdd under it therewith, aid make a final settlement with him of all taxes charged against him on the assessment book, and must require from him the Treasurer's receipt. erxtfxtkx SeCL0 47 After settlement with the Collector, as prescribed in the preceding section, the City Cldrk must charge the Collector - then acting with the amount of taxes due on the delinquent tax list or roll, with the penalty or penalties added thereto, and within three (3) days thereafter deliver the list, duly certified, to such AWxCollector. BdUMX PUBLICATION OF DELIN4LENT LIST. Sec;048. All taxes which shall have become delinquent shall be collected as follows: On or before the fifth ( 51h) day of June of each year, the Collector must publish the delinquent list, which must contain the names of the persons and a description of the property delinquent, and the amount of taxes, penalties and costs due, opposite each name and description, with the taxes due on personal property added to the taxes on real estate, where the real estate is liable therefdr, or the several faxes are due from the same person, the expense of the publication to be a charge against the City. The Collector must append and publish with the delinquent listla notice that unless the taxes delinquent, together with the cost and percentage, are paid, the real property upon which such taxes are a lien, will be sold to the City as provided in section S.N— of the Charter of the City of San Luis Obispo and by this Ordinance. The publication must be made once a week for three successive weeks in some newspaper or slIpplement thereto, published in said City, which newspaper shall be the one which shall have been designated by the City Council of said City as the official newspaper. The publication must designate r the place, day and hour, where and when the property will by operation of law be sold to the City, which sale must not be less than twenty- one ( 21) nor more than twenty -eight ( 28 ) days from the first publi- cation, and the place must be in the Collector's office. 3edV49. The Collector, as soon as he has made the publication required, must file with the County Recorder and City Clerk, respect- ively, a copy of the publication with an affidavit attached thereto, that it is a true copy of the same; that the publication was made in a newspaper or supplement thereto, stating its name and place of publication, and the date of each appearance. The Collector must collect, in addition to the taxes due on the delinquent list, together with the penalties for delinquencies, fiftc-en-t-- s4;-on each lot, piece y or parcel of land separately assessed, and on each assessment of personal property, which must go to the City and be placed to the �crddit of the General Fund. xxxtaa. PROPERTY SOLD T4 THE CITY BY OPERATION OF LAW. Se" 50. On the day Mid hour fixed for the sale, all the property delinquent, upon which the taxes of all ksndsi,: penalties and costs have not been .raid, shall by operation of law and the declaration of the Collector, be sold to the City, and said Collector shall make an entry, "Sold to the City ", on the marg ±xxx delinquent Assessment list, opposite the tax, and he shall be credited with the amount thereof in his settlement; provided, that on the day of sale,the owner or person in possession of any property offered for sale for taxes due thereon, may pay the taxes, penalties and costs due; and provided, further, that when the original tax amounts to the sum of three hundred or (300) dollars/more,oaxiaaag upon any piece of property or assessment delinquent, the City may bring suit against tie oiRner of said property V for the collection of said tax or taxes, penalties knd costs. The Council may in such case direct the City Attorney to bring such suit against the delinquent to enforce such �pllection, and may direct the Collector not to proceed in the sale of any property on said ,' list, whereon the taxes shall amount to three hundred (300) dol&ars or more. Section 51. The Collector must make out a certificate of delin- quent tax sale for each piece or tract.of land sold, dated on /the day of the sale, stating (when known) the name of the p rson assessed, a description of the land sold, that it was sold for taxes to the City, and giving the amount and year of the assessment, and specifying when the City Will be entitled to a deed. Such certificate must be signed by the Collector and filed in his office and he must file a duplicate in the office of the County Recorder. In case of a redemption or a subsequent sale of any of said property bSr the City, the Collector must en6er on the. margin of the record in his office, in said certificate book, the fact of such redemption or sale, giving the date thereof, and by whom redeemed. Seck''a13 A redew4)tion of the property sold must be made. by the. owner, or any party interested within five (5) At from the date of the sale to the City, or at any time prior to the entry or sale of said lands by the City, in the manner hereinafter provided. TAX COLLECTOR TO MAKE DEEDS TO ?THE CITY. Sec °,53 . If the property is not redeemed within five ( 5 ) years from date of sale to the City, the Collector must make a deed of the property to the City, reciting in such deed the name of the person assessed (if known) 7 the date of sale, a description of the land sold, amount-for whieh.it was sold, that it was sold for delin- quent taxes, the year of the assessment, time when the right of redemption had expired, and that no person has redeeftd the property ✓ in the time allowed by law for its redemption. 210 charge shal�be made ; =by the Collector for the making of any such deed, and the aeknowled%ment of all such deeds shall be taken by the City Clerk DDS' free of charge. All such deeds shall be recorded in the office of the County Recorder of the County in which the property is situated. The form, d %Y"A- of such deeds shall be by the City Attorney before the sane are filed, TAXES ERRONEOUSLY COLLECTEI). Sects x"54. Any taxes, penalties or costs thereon paid iTxore than once, or erroneously ox illegally collected, or any tax paid upon an assessment in excess of the actual cash value of the property so assessed by reason of clerical error of the Assessor as to the excess in such cases, or any ±ax paid upon an erroneous assessment or improvement on real estate not, in fact, in existence when said tax bcoare a lien 7,ay, by order of the City Council., be refunded by the City Treasurer. DOUBLE ASSESSIvalMTS ON LAND. Se�V`r . 55. 7.r�ier the Collector discovers that any �royperty has been assessed i -.ore than once for the sa;:re year, 11-e l-iust collect only the tax justly due and make return ff the facts, by his certificate, to the _ and the City Council. The Council shall thereupon pass a resolution directing the e1&4-XJKto cancel suc4double assessment by an entry on the margin of the assessment book, as also upon the delinquent list, should such double assessment be carried therein. If the property assessed under such double assessment has been sold to the City and a certificate of or deed therefor has been issudd to the City, the Council shall by resolution further direct the County Recorder to cancel such errnneous certificate of sale and deed so issue,-'I, before the City has disposed of the property thereby conveyed; provided, no cancellation of a double assessment, certificate of sale or deed shall be made in any case, until the taxes, penalties, vosts and other chargds by lave against the property on one of such assessments shall have been paid. In case the Collector issues an erroneous certificate of sale or deed to any property upon c which the taxes bem been fully paid for the year therein mentioned, tN such fact shall be certified to the City Council by the City Clerk and the Collector, and thereupon said Council shall by resolution authorize the County Recorder to cancel such erroneous certificate or deed. Se6W5G. When the real property has been erroneously assessed and U sold to the City for delinquent taxes, and misstatements df fact or clerical errors oecuring or appearing in the certificate of sale, or in the deed issued thereon, may be corrected by-the Collector by resolu- tion of the City Council, directing the correction by the issuance of a new or amended certificate of sale or tax deed,. Such amended cer- tificate or tax deed shall be made in the same for_n. as the original excepting as to the correction of the error and shall also contain a statement giving the reasons for the issuance of such amended certificate or deed. SecUY? 57. Whenever property Aej&&@4 for taxes is sold to the City, as herein provided, it shall be assessed each subsequent year for taxes until a deed is made to the City therefor, in the same manner as if it had not been sold; provided, that no further sales shall be made to the City until the land has been redeemed from the previous sale. No person shall be permitted to redeem from any such sale, except upon payment of the amount of any. and all subsequent assessments, costs, fees, penalties and interest. Redemption. Sec-t a�r58. In all cases where real estate has been sold for delinquent taxes to the City, and the City has not disposed of the same, the 1* be person whose estate has been or may bz hereafter sold his heirs, ex- ecutors, administrators, or other successors in interest, shall, at any time after the same has been sold to the City and before the City shall dispose of the same, have the right to redeem said property by paying to the City Treasurer the amount of taxes, penalties and costs due thereon at the time Of such sale, with interest on the aggregate amount of said taxes at the rate of seven (7) per cent. per annum from LVVVq1 date of sale to date of rederlption; and also all taxes that vib== a lien upon said real estate at the/time said taxes became delinquent; and also all unpaid taxes of every description assessed against the property for each year since the sale; or, if not so assessed, then upon the value of the property 'as assessed in the year nearest the time of such redemptiou, with interest from the first day of July following each of said years, respectively, at the same rate, to the time of redemption; and also all costs and expenses of such redemption, and penalties as follows, to wit: Ten (10) per cent. if redeemed within six (6) months from the elate of etux sale. e Twenty (20) per cent. if rkeemed within one (1) year therefrom. Thirty (30) per cent. if redeemed ithin two (2) years therefrom Forty (40) per cent. if redeemed withitx three (3) years therefrom. Forty -five (45) per cent. if redeemed within four (4) years therefrom. Fifty (50) per cent. if redeemed within five' -(5') years, or any greater number of years therefrom. V The penalty Shall be computed upon the amount of each years taxes in like Danner reci(ening from the time when the lands would have been sold for the taxes of that year, if there had been no previous sale thereof. The City Clerk shall on the application of the person desiring to redeem crake an estimate of the amount to be paid and shall give him ax certificate of the amount, specifftgg the several itercis thereof, off, 4 dA�d., which'certificate�to the City Treasurer. Upon payment of the money A ti � specified in said certificate to the City Treasurer, any deed or certi- 4/' "I 'fieate of sale that may have been made to the City shall become null andx void, and all right, title and interest acquired by the City, under and by virtue of the tax sale, shall cease and determine. it shall thereupon be the duty of the City Clerk to cancel such sale on the mar- gin of the delinquent roll in his office and' to certify the fact of such redemption xt to the County Recorder, who shall thereupon note on the margin of the certificate of sale or deed issued the fact of such redemption, the date thereof, by whom redeemed. PROPERTY SOLD FOR TAXES; STAMPING ON SUBSEQUENT BILLS. SOCAA9. ?Whenever property has been sold for taxes, and remains un- redeemed, upon each subsequent assessment the assessor shall enter upon the assessment book, inmediately after the description of the property, the fact that said property has been sold for taxes, and the year of such sale. Upon all bills or statements of or for taxes accruing on said property, subsequent to the date of said sale and prior to the redeiiption of said property, or the execution to the gity of a deed therefor, shall be distinctly and legibly written, printed, or stamped, the words "Sold for taxes ", and also'the year of such sale. Sectu» 60. It shall be the duty of the Collector, within thirty days after the sale of any land for delinquent taxes to furnish to the City Clerk the complete printed list of all lands so sold, and there- upon the City Clerk shall enter upon the assessment book of the current year, immediately after the description of the property, ti.e fact that said property has been sold for taxes, and the year of such sale. Sect6, ?61. Upon all bills or statements of or for taxes accruing on said property subsequent to the date of sale, and prior to the re- demption of said property, or the execution to the Oity of a deed thie- A for, there shall be distinctly and legibly written,Er printed, or stamped the words "Sold for taxes ", and alsd the year of such sale. Sec►. �.. Clerical Errors in Assessments. Clerical omissions or errors or defects in descriptions, or defects in form in any assessment book, ,7lzen it can 'be ascertained from the a; s ^srient book, or fro !1 tlr�e Ass, sso r s s o:e block books, or from the list furnished by th roperty owner, what was intended to be assessed or what s"dould have been assessed, may, with thAwritten consent of the City Attorney, be supplied or corrected by the Assessor at aM time after the assessrent was made and prior to the sale for delinquent taxes; .provided, that where such sale will decrease the amount of taxes charged against the taxpayer by reason of such assessment, the consent of the City Council shall also be necessary to such change; a.nd, provided further, that where such change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the Y person so chaTgdd shall be given at least five (5) days, notice of the time when the matter will be heard by the City Council. He may at such time present any objections he may have to such change to the Council, and them decision in the matter shall be conclusive. The date and note of such correction shall be entered on the assessmert book opposite said assessment, and the written authority CA "94K- therefor shall be filed by the Assessor with the � ,and co preserved by the ,,as a public record, and he shall make the proper charges or credits in his account with the � Collector. G3 Sedi4O§*-• Whenever the City shall become the owner of any property sold for taxes and the deed to the City has been filed, as provided in Section 4 ^the City Council may thereupon by ordinane:e direct the 4W-W- Collector to sell the property, or any ?part thereof, in the manner following: He must g-Lve notice of such sale by first publishing a notice once a week for at least three (3) successive weeks in the official newspaper. Such notice Imst state specifically the place of and day and hour of the sale, and shall contain a description of the property to be sold. It shall also contain a detailed sta.tezlent of all the delinquent taxes, penalties, costs, interest and expenses up to the day of such sale, and shall give the name of the person to whom the property was assessed for each year on which there maybe delinquent taxes against said property, or any part thereof, and said notiote shall also refer to the ordinance directing the sale. It shall be the duty of the.VNW Collector to mail a copyi of said notice, postage thereon prepaid, and registerd, to the party to whom the land was last assessed next before the dale, at his last known business address. At the time set for such sale, the 3W Collector must sell the property described in the ordinance and notice at public auction, to the highest bidder for cash, in lawful money of the United States; but no bid shall be received or accepted at such sale for less than the amount of all the taxes levied upon said property, and all costs and penalties for every year delinquent as shown by the delinquent roll for such years to the date of the execution of the deed to the City, and all expenses aceruf'ing to the date of sale under this nation section, together with interest at seven (7 ) per cent per annum from the first day of July following the delinquency in each of said years to the date of the sale hereunder, computed upon the aggregate amount of such delinquent taxes, penalties and costs; provided, however, th:Ft if the City Council shall jby resolution Ideclare that in its judgment the property so owned by the City and Particularly described in said resolution is not at that time of value great enough that it can be salad by the City for an amount equal to the amount of all taxes levied upon said property, and all interest, costs, penalties and expenses up to the date of such sale, and that it would be to the best interests of the City to sell all of said property for a sum to be stated in said resolution less than the sum above named, the Collector may sell said property so described for a sum not less than the sum i stated in said resolution, together with the expense of sale. 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Se(jV t This ordiri1ince is 'hereby declared to be urgent and necessary to immediately preserve the public he861th and safety, and shall take effect and a in force from and after its final passage. Se(j� This ordinance together with the ayes and noes shall be published for two days before the final passage thereof/in the Morn- ning Tribune, a daily newspaper, printed, published and circulated in the City of San Luis Obispo. Introduced this 19th-day 'of October, 1911, and voted upon as fol- lows: Ayes: IT o eS o vv�-u Absent 1<1119 Signed this 19th day of October, 1911. r �j , , y or .