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HomeMy WebLinkAbout0246NORDINANCE No. 246 (New Series) AN ORDINANCE AMENDING SECTIONS 3, 8, 17, 19 AND 23 OF ORDINANCE No. 13 (New Series), ENTITLED " PROVIDING A SYSTEM FOR THE ASSESSMENT, LEVY AND COLLECTION OF ALL CITY TAXES IN THE CITY OF SAN LUIS OBISPO ", FINALLY ADOPTED ON OCTOBER 23, 1911. Be it Ordained by the Council of the City of San Luis Obispo as follows: SECTION 1. Section 3 of Ordinance No. 13 (New Series), cited in the title hereof, is hereby amended to read as follows: Section 3. The Assessor must, between the first Monday in March and two days after the last Monday in June in each year, ascertain the names of all taxable inhabitants, and all property in San Luis Obispo, 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 conprol it was at twelve o'clock 11. of the first Monday in March, next preceding; but no mistake in the name of the owner or supposed owner of real property, shall render the assessment thereof invalid. In assessing solvent credits (not secured by mortgage or trust deed) a reduction therefrom shall be made of debts due to bona fide residents of this State. SECTION 2. Section 8 of Ordinance No. 13 (New Series), cited in the title hereof, is hereby amended to read as follows: Section 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 estimtte of the value of such property of such person, and the Assessor must when required by the City Council, transmit on or - 1 - -2Vl„ before the first Monday in July 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 or neglect 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 state- ment 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 statement, setting forth specifically all the property owned or controlled by, or in the possession of such taxpayer on the first Monday in March. If any taxpayer, after demand made by the City Council, shall neglect or refuse to make and deliver to the said City Council the statement, duly verified, herein provided for, or to comply with the other requirements of this ordinance, the said City Council, sitting as a Board of Equali- zation, must fix such assessment and valuation at such amount as the said Council shall deem just; but the value fixed by the assessor must not in any case be reduced by the City Council. SECTION 3. Section 17 of Ordinance No. 13 (New Series), cited in the title hereof, is hereby amended to rad as follows: Section 17. On or before two days after the last Monday in June in each year, the assessor must complete his assessmentbook. He must take and subscribe an affidavit in the assessment book, to be substantially as follows: "_I, Assessor of the City of San Luis Obispo, do swear that between the first Monday in March and two days after the last 1..Ionday in June, -- 2 -- 19 , 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 bast 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 illwill or otherwise, nor 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 4. Section 19 of Ordinance No. 13 (New Series), cited in the title hereof, is hereby amended to read as follows: Section 19. As soon as he has completed the assessment roll, the City Clerk must immediately give notice thereof and of the time the Board of Equalization will meet to equalize assessments, by publication of a notice for one day in a news- paper published in the City of San Luis Obispo, and in the mean time the assessment book must remain in his office for the inspection of all persons interested. SECTION 5. Section 23 of Ordinance No. 13 (New Series), cited in the title hereof, is hereby amended to read as follows: Section 23. The City Council shall meet at their usual place of holding meetings on the first Monday in July of each year, at ten o'clock in the forenoon of said day and sit as a Board of Eaualization, and shall continue in session for that purpose, from time to time, until the business of equalization is disposed of, but not later than the third Monday in July. The Board shall hear complaints as to any assessment and _ 3 _ shall either allow the same to remain or may correct, modify, strike out or raise the same , provided that at least three days notice as hereinafter provided shall be given to any person whose assessment is to be raised. Such notice shall be given by letter or postal card deposited in the United States Post Office at the City of San Luis Obispo, with postage fullIT paid thereon, addressed to the person whose assessment is to be raised, at his place of residence, if known to the City Clerk of said City, and if said place of residence.is unknown to said City Clerk, it shall be addressed to such person at the said City of San Luis Obispo, California. Said notice shall provide and specify a day when the matter of raising said assessment will be considered by said Board, and shall be deposited in said United States Post Office at San Luis Obispo not less than three days prior to the date so specified in said notice, and said service of notice shall be complete when the said notice is deposited in such Post Office as herein provided. The City Clerk shall be Ex- Officio Clerk of the Board of Equalization. SECTION 6. This ordinance, together with the ayes and noes, shall be published. for two days before its final passage in the Telegram- Tribune, a daily newspaper printed and circulated in said City, and the same shall take effect and be in force thirty days after its final passage. - 4 - INTRODUCED AND PASSED TO PRINT this 3rd. day of May, 1943, by the following vote: AYES: w.H.Drazil,R.P.Howell, Ralph C. Kennedy, F.C. Kimball, Joseph Leary NOES: None ABSENT: None Maor~ ATTEST: City Clerk Finally passed this 17th day of May, 1943 by the fo1 lowing. vote: AYES: R.P.Howell, Ralph C. Kennedy, F.C.Kimball, Joseph Leary,Clyde T.0'Nan N079: None ABSENT: None Mayor ATTEST: 1 y C erk