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HomeMy WebLinkAbout0282e ORDINANCE NO. 282 (1964 Series) AN ORDINANCE AMENDING PART 1, CHAPTER 5, ARTICLE II OF THE SAN LUIS OBISPO MUNICIPAL CODE, RELATING TO TAX PROCEDURES. B E IT O R DA I N E D by the Council of the City of San Luis Obispo as follows: SECTION 1. That the following Sections of the San Luis Obispo Municipal Code shall be and are hereby amended to read as follows: Section 2510.2. Assessment Roll. Time. The Assessor must, between the first Mondays in March and July in each year, ascertain the names of all taxable inhabitants, and all property in this City, subject to taxation, except such as is required to be assessed by the State Board of Equalization and must assess such property to the person by whom it is owned or claimed, or in whose possession or control it was at twelve o'clock M. of the first Monday in March, next pre- ceding; but no mistake in the name of the owner or supposed owner of real property shall render the assessment thereof invalid. Section 2510.3. Assessor. Same. Duties. He shal l have power to exact from every person a statement under oath, setting forth specifically all the real and personal property owned by such person, or in his possession or under his control, at twelve o'clock M. on the first Monday in March. Such 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 such 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 exact description of all lands in parcels or subdivisions not exc eed- ing one hundred (100) 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 found. Section 2510.16. Same. Completion of. On or before the first Monday in July in each year, the Assessor must com- plete his assessment roll. He must take and subscribe an affidavit in the assessment roll, to be substantially as follows: "I , Assessor of the City of San Luis Obispo, do swear that between the first Monday in rch and the first Monday in July, 19 , I have made diligent inquiry and examination to ascertain all property within the City—o-f-gan Luis Obispo, subject to assessment by me, and that the same has been assessed on the assess- ment roll 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 malice or ill will or otherwise, not allowed anyone to escape a just and equal assessment through favor or reward 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. Section 2510.32. Notice. Date Taxes Payable. Within ten days after the receipt of the assessment roll, the Collector must publish a notice for five consecutive days in the official news- paper of the City, specifying: PR2 That one -half of the taxes on all personal property secured by real property, and one -half of the taxes due on all real property, will be due and payable on November 1st, and will be delinquent on December 10th at 5 o'clock p.m., and that six per cent will be added to the amount thereof, unless paid prior thereto. That the remaining one -half of the taxes on all personal property secured by real property and the remaining one -half of the taxes on all real property will be due and payable on February 1st and will be delinquent on April 10th, at 5 o'clock p.m., and that unless paid prior thereto, six per cent will be added to the amount thereof. That all taxes may be paid at the time the first installment, as herein pro- vided, is due and payable. That all taxes shall be due and payable at the rimes and in the manner specified in this subdivision. That any tax remittance sent through the United States Mail, properly addressed with postage pre -paid, shall be deemed received on the date shown by the Post Office cancellation mark stamped on the envelope containing the remittance. The Collector need not accept such mailed remittances if received more than thirty (30) days after the date set by law for the payment. Taxes due may be paid without penalty on or before 5 o'clock p.m. on the delinquent dates, in person, at the office of the City Clerk, City Hall, San Luis Obispo, California.. Section 2510.34. Non - Payment of Taxes. Penalty. On December 10th of each year, at 5 o'clock p.m., all taxes then unpaid, except the last installments of the real property and personal property taxes, are delinquent and thereafter the Collector must collect for the use of the City an addition of six per cent thereon. On April 10th of each year, at 5 o'clock p.m., all the unpaid portion of the re- maining one -half of the taxes on all real property and personal property are delinquent, and thereafter the Collector must collect for the use of the City an addition of six per cent thereon; provided, that the entire taxes on any real property and personal property may be paid at the time the first installment, 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 immediately after the assessment of the personal property is made. In the event either December 10th or April 10th shall fall on a Saturday or a Sunday or on a legal holiday, the delinquent date shall be the next succeeding non - Saturday, non - Sunday or non - holiday date. Section 2510.41. Unsecured Roll. Delinquent. Taxes on the unsecured roll are delinquent August 31, regardless of when the property is discovered and assessed, and thereafter a delinquent penalty of eight per cent attaches to them. (b) If taxes on the unsecured roll to which the cighL per cent penalty attaches pursuant to this paragraph are unpaid by December 31st at 5 o'clock p. m. , thereafter an additional penalty of one -half of one per cent attaches to them on the first day of each month to the time of payment or to the time a court judgment is entered for the amount of the un- paid taxes and penalties, whichever occurs first. If December 31st falls on Saturday, Sunday or a legal holiday, the time of delinquency is 5 o'clock p. m. on the next business day. Section 2510.48. Same. Copy Filed with County Recorder. The Collector, as soon as he has made the publication required, must file with the County Recorder and City Clerk, respectively, 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, Three Dollars ($3.00) on each lot, piece or parcel of land separately assessed, which must go to the City. -2- rd —s L SECTION 2. This ordinance, together with the, ayes and noes, shall be pub- lished once in full, at least three days before its final passage, in the Telegram Tribune, a newspaper published and circulated in said City, and the same shall go into effect on April 1, 1964. I N T R O D U C E D AND PASSE D T O PRINT this 2nd day of March, 1964 by the following roll call vote: AYES: Miss Margaret McNeil, R. L. Graves, Jr., Donald Q. Miller, Clell W. Whelchel NOES: None ABSENT: Clay P. Davidson ATTEST: s/ J. H. F TZPATRICK CITY CLERK -3- /s/ P. DAVIDSON MAYOR FINI.,LLY phi—" 16th day Of March 64 ;D7. C.-le follo°;&.-;- zoll call -cote: Clay P. Davidson, R. L. Graves, Jr., Donald Q. Miller, Clell W. Whelchel None Miss Margaret McNeil r'MwAr - Wmam 6 WN S, il ATMS'- :