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
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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,
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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
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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.
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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