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ORDINANCE NO. 285 (New Series)
1jT ORDIZIA SCE: AT:E TDiIITG SECTIONS 33, 35, 49 AND 58
OF- ORDI?I�U aCE NO. 13 (1TAK4 SERIES) ENTITLED "PROVIDING
A, SISTER! ` ' P -HE` ASSESST1.TE�?T , JE4 AN
D COLLECTION OF
ALL CI IL,,TAKES IN T;-°.? CITY OF SAT", �7JIS :OBI PO"
FI11TI LLY PASSED TD ADOPTED EY 'THE` CITY COUNCIL ON
OCTOD `23, 1911• �ND ADDITv�G SECTION 41� TO SAID ORDII�TA�tCE.
BE IT ORDAINED°by the. Council •of the City of San Luis Obispo
as f olio -ws
SECTION 1. Section 33 of Ordinance. To. 13 (New `series) , the
title of which is set-forth in the title of this ordinance, is
hereby tended to read as follows:
Section 33. �':Tithin ten (10) days after the receipt of the
assessment ,book, the Collector must publish a notice for five
successive days in the official newspaper of said City, specify -
ing;
That the taxes on.all personal property secured by real
property, and one -half of the taxes aue on,all real property,
will be due and payable on T'Tovember lst and will be delinquent
on December 5th, 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 real property will be
due and payable on Tanuary 20th, and will be delinquent on April
20t I 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 'provided, is due and payable.
The tires and places at which payment .of taxes may be made.
That all taxes shall be due.and` payable at the times and in ,
the manner specified in this subdivision.
SECTION 2. Section 35 of Ordinance No. 13 ( New Series) , the
title of which is set forth in tl e. title of this ordinance, is
hereby amended to read as follo5l s,:
Section 35. On December. 5th of each year, at 5 o'clock p.m.,
all taxes then unpaid, except the last installment of the real
property taxes, are delinquent and thereafter the Collector must,
collect for the use of the City of San Luis Obispo an addition of
six per cent thereon. On April 20th of each year at 5 o'clock
p.m._, all the unpaid portion of the remaining one -half 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 six per cent thereon; provided, that the entire
tax on any real property may be paid at the time the first install
ruent, 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 irmiedi ately after the assessment of said
personal property is made.
SECTION 3. Section-49 of Ordinance 1,10. 13 (New Series) , the
title of iyfhich is set forth in the title of this ordinance, is
hereby axYiended to read as follows:
Section 49. The Collector, as soon as he has made the publica-
tion required, rust file with the County Recorder and City.'C.lerk,
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 rime
and place of publication., and the date of each appearance. The
Collector must collect, in addition to the taxes due on the de
linquent list, togethez° with.the penalties for delinquencies,
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one dollar (41.00) on each lot, piece or parcel of land separately
assessed, and on each assessment of personal property, which must
�;o to the City and be placed to the credit of the General Fund.
SECTION 4. Section 58 of Ordinance No. 13 (New Series) , the
title of which is set forth in the title of this ordinance, is
hereby amended to read as follows:
Section 58. In all cases where real estate has been sold prior
to Jul 1,. 1947 to the City for delinquent taxes, and the City has
not disposed of the sane, the person -chose real estate has been sold,
his heirs, executors, 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 sale, 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
a�,gregate amount of said taxes at the rate 'of seven (7) per dent. per
annum from date of sale to date of redemption; and also all taxes
that were a lied 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 as-
sessed, then upon the value of the property as assessed in the year
nearest the time of such redemption, with interest from the first
day of July following each of said years, respectively, at the same
rate, to the time of redemption; and also all costs and expenses of
such redemption, and penalties as follows, to wit: Ten (10) per cent.
if redeemed within six (6) months from the date of sale.' Twenty (20)
per cent. if redeemed within one (1) year therefrom. Thirty (30) per
cent. if redeemed within two (2) years therefrom. Forty (40) per
cent. if redeemed within three (3) years therefrom.. Forty -five (45)
per cent. if redeemed vrithin four (4) years therefrom. Fifty (50 )
per cent. if redeemed within five (5) years, or any greater number of
years therefrom. The penalty shall be computed upon the amount of
each year's taxes in like z.sanner reckoning from the time whe,fi the
lands would have been sold for the taxes of that year, if there had
been no previous sale thereof.
In all cases where real estate is sold on and after July 1,
1947, to the City for delinquent taxes, and the City has not disposed
of the same, the person whose real estate has been or may hereafter
be sold, his heirs, executors, administrators, or other successors
in interest, shall, at any time after the sane 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, beginning-luly
1st of the year of the sale to the City:, at the rate of one per
cent per month for the first twelve months, then one -half of one
per cent a month to the time of redemption; and also all taxes
that were a lien upon said real estate at the time said taxes be-
came 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 as-
sessed in the year nearest the time of such redemption, with
interest from the first day of July following each of said years,
at the rate of one per cent a month for the first twelve months,
and then one -half of one per cent a month to the date of redemp-
tion; and also all costs and expenses of such redemption.
The City Clerk shall on the application of the person desir-
ing to redeem make an estimate of the amount to be paid and shall
give him a certificate of the amount, specifying the several iter.-,s
for payment. Upon payment of the money specified in said certifi-
cate to the City Treasurer, any deed or certificate of sale that
may have been made to the City shall become null and void, and
all right, title and interest acquired by the City, under and by
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virtue of the tax sale, shall cease and determine. It shall there-
upon be the duty of the City Clerl to cancel such sale on the margin
of the delinquent roll in his office and to certify the fact of
such redemption to the County recorder, who shall thereupon note
on the r?argin of the certificate of sale or deed issued the fact
of such redemption, the date thereof, by whom redeemed.
SECTION 4. Section 411- is hereby added to Ordinance o. 13
(Nevi Series) , the title of ,Thich is set .forth in the title of this
ordinance, and which said section shall read as follows:
Section 412. l axes on the unsecured roll are delinquent
September 1, regardless of ;;then the property is discovered and
assessed, and thereafter a delinquent penalty of 8'0 attaches to
then.
SECTIOl 5. This ordinance, together -•rith the ayes and noes,
shall be published for taro days before its final passa e in the
Telegram Tribune, a daily nevisnaper printed and circulated in said
City, and the same shall take effect and be in force thirty days
after its final passage.
ITIT tODUCED � 11D PASSED TO PRINT this 15 day of May ,
1947) by the following vote:
AYES; G. W. Baker,F.L.Gist,R.P.Howell,Ralph C.Kennedy,Kline Williams
PTO ,S : None
None
City Clerk
Finally passed this 22nd day of May, 1947 upon the
following roll call vote:
AYES: G.W.Baker, Wm. 0. Nall, Timothy I. O'Reilly Kline Williams
NOES: None
ABSENT: R . P. How e l l
ATTES .
d
City Clerk
C
/Mayor T