Loading...
HomeMy WebLinkAboutOrdinance No. 91ORDINANCE NO.r,_ AN ORDINANCE VENDING AN ORDINANCE ENTITLED." AN ORDINANCE OF 1 THE CITT OF AZUSA PROVIDING FOR THE ASSE'S&MENT AND COLLECTION OF 2 CITY 'TAXES," AND BEING ORDINANCE NO. 141 BY AMENDING THE WHOLE 3 THEREOF. 4 The Board of Trustees of the City of Azusa do ordain as follows: 6 SECTION 1: That an Ordinance entitled." An Ordinance of the City of Azusa Providing for the Assessment and Collection of e City Taxes," and being Ordinance No. 14, be and is hereby amen"- ed so as to read as follows: SECTION 2: All the proparty within the corporate limits 7 of the City of Azusa is subject to taxation, except such proper- ty as may be exempt under tha .laws of the United States or of s the State of Cal.irornia, and must; be assessed at its full. cash 9 value,but nothing in this Ordinance shall be construed to require or permit double taxation. to o�ECTION 3: The City Assessor must, between the first �7 and the first day of August following; in each re.yx, ascertain the nymes of all taxable inhabitants and all the 11 property within the corporate limits of the City of Azusa, sub- a ct to taxation, excep„ such as is renuired to be assessed by 12 the State Board of Equalization, and mast assess such property to the persons by whom it was owned, or claimed or in whose 13 possession or control it was at 12 o'clock Meridian on the said a v� first Monday in March, but no mistake in the wg6p 14 name of the owner or. suppose owner o� real propert*,shall r rdor the assesatnent the Invalid. 16 In assessing solvent credits not, secured by mortgage or �E q trust deed a reduction therefrom shall be made of debts clue to �s 16 bona fide residents of said State. SECTION 4: The City Assessor must exact from each person �e 17 a statement in writing under oath, setting forth specifically 16 all the real and personal property owned by such person or in ossession or under his control at 12 o'clock Meridian histon -e first Monday in March, such statement shall show separate- 19 fir: First: All property belonging to, claimed by, or in the 20 possession or under the control or management of such person. Second: All property belonging to, claimed by, or in the 21 possession or under the control or management of any firm of which such person is a member. 22 Third: All property belonging to, claimed by, or in the 23 tessession or under the control or management of any corpora- ion of which such person is President, Secretary, Cashier or manaMing Amen t . 24 Fcurth: An exact description of all lots and lands, improvements and personal -property, includinall vessels, 26 steamers and other water crafts subject to Municipal taxation, and all taxable State, County, City and other municipal or 26 public bonds, and the taxable bonds of any per.son,firm or corporation,and deposits of money,gold dust; bullion or o�,her 27 valuables and the names of the nersons with whom such rlanosits are made,and the places in which they maybe found-all mortgages, vr 28 deeds of trust,contracts and other obligations byhich a debt is secured and the pro arty in the city affected thereby. 29 Fifth: All solvent, credits unsecured by deed of trust, mortgage or other lien on real or personal property due or 4wing 30 to such person or any firm of which he is a member or due or ow- ing to any corpora,}, ion of which ve is President, Secratary,Cashier 31 or Managing Agent,deductin„ from the sum total of such credits Ruch debts only unsecured by trust deed,mortgare cr other liar on 32 veal or personal property as may be owing; by such person,firm or -1- corporation to bona, fide residents of this State. 1 No debt shall be so deducted unless the statement shows the amount of such debt as stated under oath in aggregate; 2 provided, in case of banks, the statement is not required to show the debt in detail or to whom it is owing; but the City 3 Assessor shall have the privilee of examining the books of such bank to verify said statement. enever one member of a firm or 4 one of the proper officers of a corporation has made a statement showing theproperty of the firm or corporation, another officer 5 need not include such property in the statement made by him; but his statement must show the name of the person or officer who 8 made the statement in which such pr©perty is included. The Board of Trustees of said City must furnish the City 7 Assessor with blank forms for the statements provided in this section, affixing thereto an affidavit which must be substantially 9 as follows: °I, do swear that I 9 am a resided ff— a the above list contains a full and� correcsta-tement oil all property subject to to taxation which I or any firm of which I am a member, or any corporation association or company of which I am President, 11 Secretary 6ashier or Managing Agent owned; claimed, possessed or controlled at 12 o'clock M., on the first Monday in March 12 last, and which is not already assessed this year, and that I Q have not in any manner whatsoever transferred or disposed of ayp-thio 13 property or placed any property out of the City of , or v Ur possession, for the purpose of avoiding anyassessment upon the same or making this statement; and that the debts therein 14 stated as owingby ma are owing to bona fide residents of the mWs 15 State, or to firms or corporations doing business in this State." The affidavit to the statement on behalf of a firm or Y 18 corporation crust state the principal place of business of the xdma firm or corporation, and in other respects .mist conform sub- s �a stantiall_�l To the preceding form. 17 SECTION 5:. The City Assessor may fill out the statement 18 at the time he presents it, or he may deliver it to the person and require him within an appointed' time, to return the samo to 19 him properly filled out. SECTION 6: The City LssesBor shall have the same power 20 and shall be vested with the same authority as is provided in section 3632 of the Political Code in reference to making assessments. assessm 21 SECTION 7: If any person, after demand made by the City Assessor, neglects or re uses to give under oath, 'he statement 22 herein provided for or to comply with the other requirements 23 of this title, the pity Assessor must note the refusal on the assessment book cpposi e the name of such person and mast make 24 an estimate of the value of such proT)erty of such person. SECTION 8: If the owner or claimant of any property not 25 listed by any person is absent or unknown the City Aszxeuser must make an estimate of the value of such propperty:, If the 2s name of the absent owner is known to the City Aasessor, or if it appears of record in the office of the Recorder of Los Angeles 27 County, the property must be assessed to such name. If unknown to the City Assessor, and if it, does not appear of record, as 28 of oresaid, the property must be assessed to unknown owners, a l ppersonal.property consigned for sale to any person within i',he 29 L'ity from any place outside the City must be assessed as other proporty CTION 9: When a person is assessed as agent, trustee, 30 SE bailee, guardian, executor or administrator his representative 31 designation must be added to his name, and the assessment entered on a se grate line from his individual assessment. 32 ECTION 10: Money and prorrierty in litigation in possession of a County Treasurer, of a Couri, County Clerk or receiver, -2- must be assessed to such Treasurer, Clerk or receiver and the 1 taxes beaid thereon under the direction of the Court. SECTION 11; The property of any firm or corporation must 2 be assessed in the name of the firm or corporation. SECTION 12: The undistributed or unapportioned �,roperty 3 of deceased persons may be assessed to the heirs, guardians, executors and administrators; and a payment of taxes made by 4 either binds all the parties In interest for equalroportion. SECTION 13: In case any person shall refuse f o give the 5 statement herein rewired, the City Assessor shall have power tc roceed as provided in section 3632 of the Political Code of e his State. And all moneys or penalties recovered b;T him must be paid 7 into the City Treasury for the use of the City; SECTION 14: Any property willfully concealed, removed, 8 transferred or misrepresented by the owner or went, thereof, to evade taxation t upon discoveryy must be assessed at, not exceed - 9 ing ten times its value, and Ue assessment so made must not be reouced by the Board of Equalization. Any property discovered to by the Assessor to have escaped assessment for the last preceding year if such property is in the ownership or under the control 11 of tie same person who owned or controlled it for such preceding year, may be assessed at double its value. 12 SECTION 15: The Board of Trustees shall furnish the City Assessor an assessment book with appropriate headings alphabetl- 13 tally arranged in which must be listed all property within the City, and in wL ch must be specified in separate columns, under the appropriate head: 14 First:. The name and post office address, if known, of 16 the person to whom the property is assessed. Second: Lands by metes and bounds, or other. description �e le sufficient to identify lt, giving; an estimate of the number of zmh acres or the number of feet front, on any street, or the number of the lot and number cr letter of the block in which the land 17 by is situated and the subdivision addition or quarter of the City in which it belongs according to the siratem of numbering in leuse in the City and the improvernenta thereon. 19Third: Ail ersonal bropert , showing the number kind, amount and quality; but a failure o enumerate in detail such personal prpperty shall not, invalidate the assessment. 20 Fourth: The cash value of the real estate. 21 Fifth; The cash value of the improvements on such real estate. zz Sixth: The cash value on the improvements on real estate assessed to persona other than the ownere of the real estate. 23 Seventh: The cash value of all personal property other than mono z4 Fig;,h: The amount of money. Ninth: Taxable improvements owned by any person, firm, sa association or corporation located upon land exertt from taxation shall, as to the manner of assessment, be assessed as other real ze estate upon the assessment roll. No value shall, however, be assessed against exempt land nor under any circumstances shall. tre land be,charged with or tecome res�i onsable for the assessment 27 made against any taxable immpprovements located thereon. Tenth: The aasessrm of the franchise, rolling stock, 28 roadway road -bed and rails within the City as apportioned by 2s the State Board of Equalization. Eleventh: The total value of all property. Twelfth: When ary property except that owwned by a rail - 30 road or other quabi-public corporation, is subject to or affected by a mortgage, deed of trust, contract or other obli�;a.tion b 31 Which a debt is s cured, 1-e mus", enter in the proper colurm he value of such zect ity and deduct the same. In entering assesa- 32 marts containing solvent credits subject to deduction as pro- vided in section 3628 of the Polil, Ule Code, he must enter in the proper column the value of the debts entitled to exemption -3- 1 2 3 4 6 8 7 8 13 14 16 16 17 m 19 20 21 22 23 26 26 27 28 29 30 31 32 and deduct the same. Each franchise must be entered in the same assessment Book without combining the same with other property or the v=tiluation thereof. Thirteenth: In making the deduction from the total value of the property assessed, as above directed he must enter the remainder in the column provided for the total value of all property for taxation. Fourteenth: The total value of all property after equaliz- ation by the Board of Equalization}. Fifteenth: The figure One 1) in separate columns opposite the name of every person liable to pay a street or poll SECTION 16: On or before the first day of August in each vear the City Assessor most complete his assessment book. He -=and his deputies must take and subscribe an affidavit, in the assessment book, to be substantially as follows: "I, , Assessor � ( or Deputy Assessor as e case may e _pFie City of Azusa, do swear ,a_, Fween e irk __ ^" , Mand thii first d .y of August, t o mae �iligen 1� ju nj and examine`, o 'To ascents ri-a1_1'+he pproperty v,ithin the City subject to assessment bsf me, and that 'he samie has been assessed on the assessment book eqqual., and uniformly acco.rdi.n +,o the best of my judgment informaidn and belief at il's ill cash value and that I gave f ai+,hfull» complied with all the duties imposed on the Chir Assessor uxulor lig provision of the revenue lavks, and the ordinances of the Cit- r in reference thereto, and that I have not imposed ani iun- jus., or double assessment through malice or ill vAll or ol.t-.erY,iee nor allowed any one to escape a dust and elual assessment through favor or reward or otherwise." the Board of Trustees most rovide a man or plat for ',he use of the Cit,T Assessor showing Ue various lots, blocks and parcels of lana within the City, and the City Assessor must mark thereon in, each subdivision a number co'r.respor.;iino' with `h^ number of the name of thq person to whom it is assessed, on the assessment roll. SECTION 17: The assessment book tor et'rer with the ria, and statements) must be delivered to tte City Clerk on or before the first da- of August, who must immediately give notice there- of, and of t e time the Board of Trustees will meet as a Beard of Equalization to equalize assessments, br publication in a newspaper published 1n said City., and in to meantime the assess- rront book, map and statements must resin in his office for the inspection of all persons interested. The City Clerk shall be the Clerk of the Board of Equalization. SECTION 18: The Board of Trustees shall meet at the City 'Counsel Room on the second Monday of August in each year at 10 o'clockin the forenoon of said day, as a Board of Equaliz- tion, to examine the assessment roll and equalize the assessment of property in this city, and shall. continue in session from day to day until the business of equalization is disposed of. SECTION 19: Lands once described on the assessment book need not be described a second time, but any person claiming the same and desiring to be assessed therefor. may have his name inserted with that of the person to whom such land is assessed. SECTION 20: The Board has power, after iving notice to the person interested by depositing in the pop office of said City postage aid, a notice addressed to such person directing himo appear before the Board at a designated time, not less than five days after the date of the notice, to increase or lower the entire assessment of such person so notified,,so as to equalize the assessment, of the proerty contained in said rc�ll and make the assessment conform o the true value of such 3 P 10 11 12 �p 13 �v 14 m aA 16 0 zc0m 0 0� 17 �a 18 19 20 21 22 23 24 26 26 27 28 29 30 31 32 property in money. SECTION 21: No reduction mast, be made in the vaivaticn of property unless the party affected thereby or his went, makes and files with the Board a written applic U ion there or, veri- fied by his oath showing the facts upon which it is claimed such reduction Aould be made. Before the Board grants any reduction applied forit must first examine an oath the person or agent makiij the application touching the value of the property of such parson. Nm-aedExa�ci caxx�atanc�xl�asmaxxx��xarax .v.%Ja afxlx}xexxa eu yxodxatvcac%ix anza[!m. No reduction must be made unless such person or agent, making the applic,tion attends and answers all juestions appertaining to the inquiry. Upon hearing the application, the Board m=;,y subpoena such witness, hear Fxid take such evidence in relation to the subject pend- ing as in its discretion it may deem proper. SECTION 22: During the session of the Board, the City Assessor and any deputy whose testimony is needed, must be present, and may make any statement or introduce and examine the witness on questions before the Board. SECTION 23: During the session of the Board, it may direct the City Assessor to assess any taxable property that has escaped assessment or to add to the amount number or quantity of property, when a false or incormlet list has been rendersd, and to make and enter new as s at the same time canceling previous entires w en any assessmen m e n him is deemed by the Board so incomplete as to render doubtful the collection of the tax.; provided, that before the said Assessor is so ordered notice, as rovided in Section 20 hereof, shall be iven the party interested, to show cause why such property should not be assessed. SELTION 24: The Clerk of the Board must record in a book, to be kept for that purpose, all changes, corrections and orders made by the Board and during its sessions, or as soon as roseible after its adjournment mzst enter upon the assessment roll all changes and correcfions made by the Board and on or before the First Monday of September must deliver the assessment so corrected to the Board of Trustees and accomparnr the same with an affidavit thereunto affixed, sutseribed by him, as follows: "i , do swear that, as City Clerk, and as fterk o e'oar"dof Equalization of the City of Azusa I have kept correct minutes of all.the acts of the Board touching alterations in the assessment book; that all alter- ations a.rreed to or directed to be made have been made and. entered in the book, and that no changes or alterations have been made except those authorized." And the Board of Trustees shall forthwith fix the levyor rate per cent. of taxes levied for all municipal _purposes or the fiscal year, designating the number of cents on each one hundred dollars of property levied for each fund. The City Clerk must then compute and enter in a separate money column in the assessment book the respective sums in dollars and cents, rejecting the fractions of a cent to be paid as a tax an the property therein enumerated, and Foot u the column shovhing the total amount of such taxes. And i shall be his ,duty, at the same time whenever property has been sold for taxes and remains unredeemed, upon each subsequent assessment, to enter upon the assessment hook immediately after the des- cription of the property the fact that said property has been sold for taxes and the date of such sale. SECTION 2..�: Every tax has the effect of a judgment Rinst the person, and every lien created by this ordinance hasttEe force and effect of an execution duly levied against all prop- -5- 1 r4 Ag . .M 2 3 4 5 8 7 8 9 10 11 12 13 14 15 18 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 arty of the delinquent; the judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the pment thereof. Ivery tax due upon personal property is a lien upon the real property of the owner thereof, from and after 12 o'clock; M. of the first Monday in M^rch of each year. Every tax due upon realproperty is a lien against property asseesedl.-and every tax ue upon improvements upon real estate assessed to others than the owner of the real estate, is a lien upon the land and iinprovements; which several liens attach as of the first Mondaz of March in each year. SECTION 26: On or before the second Monday of September the City Clerk shall deliver to the City Tax and License Collector the assessment roll, and take receipt in duplicates for the amount of tax due thereon, one of which receipts s'all be filed with the City Treasurer. SECTION 27: Within fve days after the receipt of the assessment, roll, the City ax and L cense Collector must pub- lish a notice a eciflri First: That all are due and payable. Second: That all taxes due will become delinquent upon the last Monday of December, next, thereafter at five o' clock P.M. and that unless paid prior thereto that ten per cent. will be, added to the amount thereof . Third: The time and place at which payment of taxes may bn made. SECTION 28: That notice in every case must be published for two weeks in some weekly or daily newspaper published in the City of Azusa, or by posting it in tn.�ee public places in said Ci PRION 29: The Citv Tax and License collector must m-i.rk the date of .payment off' any tax or part thereof in the assessment booln opposite the name of the person paying. SECTION 30: He must give a receipt, to the person paying the tax specifyin- the amount of the assessment and the tax: paid with a description of the pprcpperty assessed. Ard also upon such receipt, and upon all b Ms or statements of or for taxes accruing upon the property described therein] there shall be � distinctly and legibly written printed or swamped, the words " sold for taxes," and also Us date of such sale when- ever such property has been subsequently sold for taxes prior tc the date of such receipt, bill or statement and remains un- redeemed. SECTION 31: It shall be the duty of the City* Tax and License 6ollector to settle with the City Treasurer for all moneys collected for the City* for taxes,'and pay the same tcs the .,City Treasurer on the day ofcgollection, if practicable., if not practicable, on the succeedirnlgg day; and shall on Monday of each week file with the Board of Trustees of said City a report, accompanied with the Treasurer's receipt, of all moneys so paid previous to the day of filing xxof said report. SECTION 32: On the last Monday of December of each year at five o'clock p.m. all taxes shall become delinquent and if the same are not paid on or before that time, there shall be added thereto and collected by the City Tax and License Collector an additional sum of ten per cent. upon the amcunt thereof. SECTION 33: On the first Monday in J inuarlr of each year the City Tax and License Collector must deliver to the Board of Trustees a statement of the amount of --thix taxes and pemilties by him collected, also a complete delinquent list of all persons and property then owing taxes and at, the same time shall return the assessment roll. In the list so delivered must be set down in numerical or alphabetical order all matters and things con- tained in tgge assessment roll relating to delinquent persons or property. )Ke Soard of Trustees must then carefully compare -6- I the list with the assessment roll and if satisfied that it con- tains a full and true statement of all taxes due and unpaid, 2 they must credit the City Tax ,and License Collector with the total amount of the taxes so remaininng�;; unpaid, charge him with 3 all taxes and penalties by him collected and make a final statement with him; and if such statement does not correspond 4 with the City Treasurer's receipts, they shall require an immediate accountin for any existing; deflciencv. 5 SECTION 34: fter settlement with the City Tax and License Collector, as prescribed in the preceding section, the Board of Trustees ITlls. direct the City Clerk to charge the City a Tax and License Collector then acting, with the amount of taxes 7 due on the delinquent. list with the penalties added thereto and within three daye thereafter deliver the list to said City Tax 8 and License Collector. SECTION 35: On or before the second Monday :in January of 9 each year the City Tax and License Collector must publish the delinquent list which must contain the names of the persons and to a description of the property delinquent, and the amount of taxes, enaies and costs due opposite each name, and de5cript- 11 ion wl,lth the taxes due, on personal property added to taxes on read -_.state, and the street poll tax, where he real estate is 12 liable therefor, or the several taxes are due from the same erson. The expanses of publication to be charged against the 13 It"T. SECTION 36: The City Tax and License Collector mast a mp append .and publish with the delinquent list a notice, that, .goo 14 unless the ,axes delinquent, together with the costs and pen- �_ 16 al`.ies are paid the real property upon which such taxes are a lien will be soda. SECTION 37: The publication must; be made once a week for o0ao la three successive weeks, in some newspaper or supplement thereto published in said City. If there is no newspaper published in by 17 said City, then b•r posting a copy of the list in three public places in said Ci -y. The publication must designate the day 18 and hour when the property will, by operation of the law, be sold to the City, which sale must be not less than twenty-one 19 nor more than twenty-eitht da s from the time of the first pub- lication and the place of sae shall be in the CityTax ark 20 License 6ollector's office in said City. SECTION 38: The City Tax and License Collector as soon 21 as he has made.the publica,ion required herein, must rile with the City Cleric's copy of the publication with an affidavit 22 attached thereto, that it is a true copy of the same- that the publication was made in a newspapper or a supplement thereto 23 stating its name and place of p3lic:tion, and the date of each appearance; and in case there was no newspaper published in 24 said city, that notices were ut in three public places in said City, deeipati the places herein, which affidavit is primary 26 evidence of all�he facts stated therein. SECTION 39: Vvhenever land to be sold for taxes is en - 28 cumbered by trust deed or mortgage, and the taxes for which the land is to be sold is for the value over and above the encum- 27 brance, as the said encumbrance is shown by and upon the assess- ment roll in the City Tax and License Collector's office, the 28 City Tax and License Collector shall at least ten dars before the date of sale mail a cog of the publication required in Section 29 35, 36 and 37 of this Ordinance to the mortgagee named in any such mortgage and the trustee naiad in any such trust deed. When 30 the addresses of the mortgagee named in any mortgage and the trustee named in any rads trust deed are unknown to the City 31 Tax and License Collector, he shall mail said notices in said names to the City of Azusa. The City Tax and License Collecbor 32 shall file a copy of said notice with an affidavit of time and -7- place of m,,.ilingg same with the City Clerk of the City of Azusa. 1 SECTION 40: The City Tax and License Collector must collect in addition to the taxes due on 1:he delinquent list, 2 together eith the penalties for delinquency, fifty cents on each lot, niece or tract of land, separately assessed, and on 3 each assessment of personal property, which shall be paid to the Citv and laced to the credit of the general funca. 4 ST;CTIONp41: On the day and hour fixed for ha sale all property delinquent upon which taxes of all kinds, penalties s and costs have not been paid, shall by operation of -the law and the declaration of the City Tai and License Collector, to e sold to the City of Azusa and said City Tax and. License Collector mist make entry, "Sold to the City," on the delinquent assess- ment list opposite the tax and he shall be credited with the 7 amount thereof in his settlement made pursuant to Section 4S, 8 provided, that on the day of sale the oAner or person in poj+ cession of any property offered for sale for taxes due thereon, 9 may pay the taxes, penaltieB and costs due, and p ovided further, that when the original tax amounts to the sum of 300.00 or more, to a,pon any piece of property or assessment delinquent, the City T bring suit mains the owner of said property for the 11 collection of said tax or taxes, penalties and costs, as pro- vided in Section 67. 12 SECTION 42: Immediately upon the completion of the sale provided for in the preceding section, the City Tax and License Collector must make out in duplicate a certificate of delinquent 13 tax sals\for each puce ort act, of land sold, dated on the day a of sale statin (when known the nam of the person aeseBeed, a �g6p 14 dascri�p�ior, cf ..e 1�>u sold, +,hat it was sold for delinquent aW" taxes •,o the City, and giving the amount and year of the �P m is assessment _and zpecifying wren the City will be entitled to a �e deed. The certificate must be signed by the City Tax and ZZy= 18 License Collector, and one copy delivered to the City Treasurer �A 17 and the other filed with the City Clerk. SECTION 43: The City Tax and License Collector, before 18 delivering the certificate, must, in a book, enter a description of the land sold corresponding with the description in the 19 certificate; that the same was sold to the City of Azusa the d date of sale, and the amount paid regula. u�m ai:�' a escrir; o on the margin of the book, and pub a corresponding number on 20 each certificate. Such book must be open to public inspection, without fee during office hours, when not actually in use. On 21 receiving tie certificate of sale, the Cite Clerk must file it and make an entry in a book similar to that required of the 22 Cit Tax and License Collector. The City Clerk mast index such certificate of sale in an index hook kept, for the purpose. In 23 case of a redemption or of a subLequent sale of any of Bald pro arty by the City, the City Clerk must: enter on the margin 24 ofhe cer};ific-te describing such proppert in said certificate book in his office the fact of such redemption or sale, showing 26 the date thereof and by whom redeemed, or to whom sold. SECTION 44: A redemption of the property may be made by 28 the owner or any person in interest wit$in five years from the date of the sale to the City or atan time prior to the entry 27 or sale of said land by the 6ity, in manner following,to-wlt: 13ywring to the City Treasurer the amount of taxes due a 28 thereon the time of said sale with interest thereon at the rate of seven per cent per annum, and also all taxes that are a 29 lien upon said real estate at the time said taxes become de- linquent and also for each year since the sale for which taxes 3o on said hand have not been paid, an amount equal to the per- centage of taxes for that year upon the value of the real estate 31 as assessed for the year, or if not so assessed then uon the value of the property as assessed in the year nearest the time 32 of such redemption, with interest from the first day of January -8- 1 3 4 6 e 10 11 12 13 x m� kap' 14 <Qo 16 b V '0 �s y 18 0 b� 17 Q 188 19 20 21 22 23 24 26 26 27 2e 29 30 31 32 of each of said years, respectively, at, the same rate, to the time of redemption, and also, all costs and expenses of such redo tion as hereinafter specified and penalties, as follows, Ten per cent, if redeemed within six months from the date of sale twenty per cent. if redeemed loithin one year there- from; thirtyer cent. if redeemed within two years therefrom• forty per cen�., if redeemed within three years therefrom; forty- five per cent., if redeemed within four years thorefrom; and fifty pvr cont., if redeemed v;ithin five years of any water number of ;rears therefrom. The penalty shall be compu-Ted upon the amount' of each year's taxes in like manner, reckoning 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 desir.ir to redeem, ,rake an estimate o the amount to be paid and shall give him a certificate of the amount specifying the several amounts thereof, which certificate shall be delivered to the City Treasurer, to ether with the money, and. the City Treasur- er shall give a receip to the redenj)tionar who shall deliver said .receipt to the City Clerk. The City Clerk must thereupon mark the word "Redeemed," the date and by whom redeemed on the certificate, and on the margin of the book where the entry of the certificate is made, and, for each certificate bar him so marked, the City Clerk shall charge a fee of fifty cents therefor for the benefit, of the City. Upon the payment of the mone specified in said certificate and the giving of the receip% aforesaid by the Treasurer and the groper indorsement of said Treasurer's receipt shovidng the radenj) ion of said certificate by the City Clerk, an certificate of sale that may have been made -o the City shall �ecome null and void, and all•ri.ckt title and interest acquired by the City under and by virtue o`f the tax sale shall cease and determine. Rade4tion must be made to the City Treasurer on an es'limate furnished by the City Clerk in lawful money of the United States and the Treasurer must account to the City for all moneys received under such redeition. SECTION 45: If the propert is not redeemed within the time allowed bf law for its redem tion, the City Tax and License Collector or his successor in office must make to the City a deed of the property, properly executed and acknowledged before an officer authorized {,o take such acknow ed nts, r@cii;ing in said deed the name of the pperson assessed when known), the date of sale, a description of the lard sold, the amount, for which it was sold, that, it was sold for delinauent taxes ,ivi the assessed value and the year of assessment time % en t_e right of redemption expired and thtlt no person has redeemed the prop- erty in the time allowed by law for its redemption. No charge shall be made by the Tax and License Collector for the irxa,king of any such deed. All such deeds shall be recorded in the office of the County Recorder of the County of Los Angeles. The City Clerk shall record such deeds at ler,th in the book to be pro- vided for that purpose, in which boot a marginal space shall be left to .haw the subsequent disposition of she property by the City. SECTION 46: The matters recited in the certific,te cf aalu u;aot be recited ii, trio dupe, wia auc}1 deed, duly acknowl- edged or proved is primary evidence that: First: the rropertr was assessed as re:luired by law. Second: The pro psr.,y was equalised as required byyr layv. Third: The taxaa tore 'Levied in -accordance with tar. Fourth: The taxes were not paid. Fifth: At a proper time and place the property was sold as ,prescribed b� law and by the proper officer. Sixth: Re property was not redeemed. -9-.. 1 Seventh: The person who executed the deed was the proper officer. 2 Eigrth: W are the real esta,`.e was sold to pay taxes on ppersonal property, that the real est�.te belonged to the person_ 3 liahla to ppay the tax. SECTIR 47: Such deed duly acknowledged or proved ie(ex- 4 sept as against actual fraud) conclusive evidence of the regulai^ity of all other procaediro from the assessment by 5 the assessor, inclusive up to the execution of the deed. Such deed conveys to the City the absolute title to the property 6 described therein free of all incumbrances except where the land is owned by the United States, the State, the County or 7 the City, in which case it is prima facie evidence of the riAt of possession accrued as of the date of the deed to the Citty. a SECTION 49: The assessment book or delinquent list, or a copy thereof, certified by the City Clerk showing unpaid taxes 9 enlnat any person or property, isrima facie evidence of the assessment of the property assessed the delinquency, the 10 amount of taxes due and unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been 11 complied with. v SECTION 49: The City Tax and License Collector .shall, 12 annually, within fifteen day s after the completion of the sale of property for delinqquent axes, make a final report, to the 13 Board of Trustees of tie collection of the taxes penalties and costs on the delinquent list, which report stall show the w14 amount of taxes penalties and coats paid v;lthout sale the �BQN amount so sold to the City, specifying each of said delinquent .4.1 015 assessments so remaining unpaid and sold to the City. The �v < Board of Trustees shall., thereupon, proceed to consider the 18 same, and if found correct shall a prove the same, and upon 060 the appproval thereof, the 6ity Clerk and City Treasurer shall 17 make t%e pro er entries in their books in regard thereto. by SPOT ON -50: Any taxes, penalties or costs thereon paid 1s more than once, or erroneously or illegally collected, or any - taxes paid upon an assessment 1n excess of the actual cash 19 value of the -property so assessed, by reason of a clerical error of the City Assessor, as to the excess in such cases, or 20 any taxes paid upon an erroneous assessment or improvements on real .estate not in fact in existence when said taxes becane a 21 lien may by order of the Board of Trustees, be refunded by the Citi 'treasurer provided however, that no order of the 22 Board of Trustees to refund saxes, penalties or costs shall be made except upon a verified claim therefor filed within three 23 years after the making of the payment sough to be refunded. SECTION 51: When the City Tax and -License Collector 24 discovers that any property has been assessed more than once for the same year, he Mlb* collect only the taxustly due and 45 make return of the facts under affidavit to the City Clerk, who shall, when directed to do so by the Board of Trustees, 26 cancel one of said erroneous or double aseessmente-by an entry on the margin of the assessment book, and also on the delin- 27 quent list, should such double or erroneous assessment be carried therein.. If the property assessed under such erron- eous or double assessment has been. sold and a certificate or 2a deed therefor been issued such facts shall be certified. to 29 the Board of Trustees bir the City Clerk and Tax and License Collector and thereupon the Board ,of Trustees shall authorize the City flerk to once? such erroneous or double assessment 3o provided no cancellation of erroneous or dr_uble assessment stall. 31 a rrade in any case until the taxes penalties and. costs upon one of such assessments s},all have dean paid. 32 Before an order to cancel the certificate, as provided in -10. 'this section, can be granted by the Board of Trustees, the 1 applicant must satisfy the Board of Trustees that the taxes against the land haiFe been paid. 2 SECTION 52: When real pproperty hbeen correctly assess- ed and sold to the City for delinquenast taxes, any mis-ztat;emen+, 3 of facts or cl3rical errors occurring or apppo�-arirg in the certificate of sale or in the deed issued tHe'recn, may be corrected by the Ci?,y Tax and License Collector, cr his 4 successor in office, upon run order of the Board of Trustees, 5 entered upon its minutes directing such correction, by the issuance of a new or amended certificate of sale, or tax deed, 5 when it can be determined by the assessment and subsequent pro- ceedings what was originally intended. 1Fhen a new or amended 7 certificate of sale or tax dead is issued under these provisions such certificate or deed shall be in letters and finures, as e far as practicable, the same as the original, excepting as to the error or omission, and shall also contain a statement giving reasons for the issuance of the new or amended certifi- 9 cate of sale or deed. Tharovision herein relative to the to correction of errors in certificates of sale and deeds shall apply only to all sales of property made wherein the City of 11 Azusa is �,he purchaser. SECTION 53: In case property assessed for taxes is pur- chased by the City pursuant to the provisions of Section 41 12 of this Ordinance, it shall be assessed each subsequent year 13 for taxes until a deed is Trade to the City therefor in the same mariner as if it had not been so- purchased. SECTION 54: In case an assessment is made ander the 14provisions of section 53 of this Ordinance and the lands are not redeemed from a -sulcus sale under section 41 as provided �m 15 -herein. no sale.shall be had under the assessment, authorized. by said section 53. �s y 16 SECTION 55: In case property is sold to the City pur- 02M ouant to section 41 of this Ordinance, and .is subsequently ,v 17 assessed pursuant to Section 53 of this Ordinance, no person shall be roermitted to redeem from such sale, except upon pay- 18 meat of, de amount of each subsequent assessment, costts, fees, penalties and interest. 19 SECTION 56: If the City Tax and License Collector dis- covers, before the sale, that on account of irregular assess- 20 meets, or of ansy other error, any land ouht. not to be sold he mist not. offer the same for sale, but mus, report the fact to 21 the-City Assessor, who must enter the uncollected taxes apon the assessment book of the next succeeding year, to be collect- 22 ed as other taxes entered thereon.. SECTION 57: 1%en land is sold for taxes correctly 23 imposed as the property of a particular person, no misnomer of the owner or supposed owner or other mistake -relating to the 24 ownership thereof affects the sale or renders it, void or voidable. 25 SECTION 58: At anv time after the assessment book has been received by-the City Tax and Lice Collector and the 26 taxes have become payable the owner of any property assessed tY,erein who may claim that the assessment is void in whole or 27 in part; may pay the same to the City Tax and License Collector under protest, which protest shall be in waiting and shall 28 s ecify whether the whole assessipent is claimed to be void or ip a part only what portion, and in either case, the grounds 29 uppon which sucji claim is'founded, and when so paid under protest the payment shall in no case be regarded as voluntary, and such 30 owner pair at any time within six months after such payment brimacl,icn against the Citzy in an?y court of compateht jurie- 31 diction to recover back the faxes so paid under protest, and., if it shall be adjudged that the assessment or the part thereof 32 referred to in the protest was void on the ground specified in -11- the protest, judgment shall be entered ar;ainst the City theref or, 1 provided thr,.t no assessment shall be declared void on account of deductions bei,T made for mortgage -.here part payments have been 2 made and not released upon the record. SECTION 59: Whenever property sold to the City pursuant 3 to the provision of this Ordinance shall be redeened`a's herein p ovided the money received on account of such redemption 4 shall be paid into the City Treasury. SF TIpN 60: The City Assessor must, betwesen the first 5 day of a: d the first day= of August, collect the taxes on all personal pr.opertz�l, when in his opinion. said taxes are not a liar. e upon real propertzr sufficient to secure the payment of the taxe , and said taxes shall be ircmediately due and payable uper. ^ :,esa- ment and all -provisions of Chapter VIII Title IX, Part 111, anu of Section 37§0 of the Political Code off' the State of California, 8 which are not inconsistent with the provisions of this Ordinance relative to the collection of taxes on nersonalproperty by 9 the Assessor shall apply to and govern the City Assessor in the collection ofsuch taxes. 10 SECTION 61: The City Assessor is governed as to the amount of taxes to be by him collected on perscnal ,rcperty by 11 the City rate of the previous year. When the rate is fixed for the year in which such collect- 12 ion is made then if a stun in excess of the rate has been collected., the excess must be repaid to the person from whom the 1s collection was made, or his assignee, on demand therefor. If a sum less than the rate fixed has-been collected, the deficiency a wrist be collected as other taxes on personal property are collected. a SECTION 62: The City Assessor and his sureties are liable 1s on his official bond for all taxes cn property within the City 18 limits which through his wilful neglect',is unassessed. The z Board of Trustees must, after the Ciy Assessor cotrpletes the assessment book for the year, commence an action on the City 17 Assessor's bond for the amount of taxes lost from such wilful �; 18 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. 19 SECTION 63: The City Tax and License Collector refusing or neglecting to make tha payments and settlement .required in. 20 this Ordinance is liable for the full amount of taxes charged upon the assessment book. The Board of Trustees waist bring sui'. 21 against the City Tax and License Collector and his sureties for such amount, and when the suit; is commenced, no credit or allow- 22 arse mist be made to the City Tax and License Collector for the taxes outstanding. 23 SECTION 64: Omissions, errors or defects in form in any assessment book, when it can be ascertained therefrom what was 24 intended, may, with the written consent of the Board of Trustees, be supplied or corrected h the City Assessor at any time prior 25 to the sale of delinquent .axes, after the assessment was made. SECTION 65: When the omission, error or defects have been 26 carried into a delincc�p�ent list, or any publication of the list, or any publication, Rue list or publication may he republished 27 as amended, or notice of the correction may be given In a sup- plemental publication, which rublicat,ion must be made in the 28 same manneir as the original publication, and for not less than one week. 29 SECTION 66: No assessment, or act relating to assessment or collection of taxes is illegal on accotmt of informality, so nor because the same was not complete within the time reT..dred by law. s1 SECTION 67: The Board of Trustees may at any time before th delinquent list has been delivered to the CitTr Tax and 32 License Collector direct such City Tax and License Collector not -12- 2 4 20 21 22 23 24 26 26 27 28 29 30 31 32 to proceed in the sale of qny property on avid list whereon the taxes shall amount to $300.00 or more. Upon such direction, the City Tax and License Collector must make out and deliver to the Board of Trustees a certified copy of the entries upon the delinouent list relative to such4axes. 'The Board of Trustees shall thereupon brim suit, against the delinquent in the proper court in the name of the City of Azusa to enforce such execution. The provisions of the Code of Civil Procedure, relating to pleadin s, proofs trials and appeals are hereby made applicable to A proceedings herein provided for. SECTION 68: A redemption may be made of any lot Giece or parcel of land contained in any assessment separately frost the whole assessment in the manner following, to -Y. -it: We City Clerk shall estimate the pro rate amount of t.a ec due on each lbt piece or parcel of land, together with axrcper proportion of tete taxes due on personal property under such assessment and a proper proportion of the costs and expenses _i.ncurred in the sale thereof, and such redemption shall be made in the manner prdvided for in section 44. Tne City Clerk shall note on the margin of the record or the certificate of sale a description of the property thus redeemed and shall specially set forth the several amounts of taxes paid upon such redemption. SECTION 69: The taxes on any particular lot, niece or parcel of lend contained in any assessment may be paid, separately from the whole assessment by paying the amount of city taxes due on such sot, piece or parcel of land, with a proper proportion of the amounts due as taxes on personal property and penalties, if any, and the City Tax and License Collector shall make an entry en the margin of the assessment, book showing what certain property has been released by the payment of the taxes as herein provided, together with the amount of such taxes separately and specificallyy set forth. SECTION 70: Allrovisions of Part 111, Title IX of the Political Code of the State of California in regard to revenue which are not inconsistent with the provisions of this Ordinance shall apply to and govern all matters of revenue and taxation which are not, herein specifically provided for. SECTION 71.: The City Treasurer shall be ex -officio City Tax and License Collector, and wherever the term " City Tax and License Collector" is used in this Ordinance the same shall be deemed to refer to the City Treasurer, and the City Treasurer, as such City Tax and License Collector, shall perform all the duties herein required of the City Tax and License Collector, and shall collect all Citv taxes for the City of Azusa in accord- ance with the provisions of Section 871 of an act of the Legislature of the State of California, entitled" An Act to provide for the organization, incur oration and government of municipal corporations." Approved March. 13 1883, as amended by an Act of the Legislature of the State of 6alifornia, approved' March 8 1905. SECTION 7'�j• That the Citv Clerk shall certify to the passage of this Ordinance and shall cause the same to be publishN_ ed once in the Pomotropic, a weekly newspaper -ns publish- ed in said City of Azusa., and thereupon 10 thereaiu shall be in full force and effect. Adopted this day of March, 1907GOT ATTEST: Resident o ba; o. rugWs of the City o zus . ,,ty erkte hib.y o zusa. -13- r STATE OF CALIFORNIA,) 1 SS. CITY OF AZUSA. 2 3 I, G.F. 'GLOVER, City Clerk of the City of Azusa do hereb• certify that the foreoin Ordinance was duly adoptech by the 4 Board of Trustees of the �itir of Azusa, State of California, and signed b•�,r the President of said Board at a, ragniar meeting 6 thereof, held on the F . f _day of March, 1907, and `.hat said Ordinance was passed ty—D, oll wind; vote: 8 AYES: 7 NOES:— e- 9 IN WITNESS WHEREOF, I have hereunto set my hand ander 10 affixed the official seal of the City of Azusq, this dao d.ay of March, 1907. 11 e 12 1'y �r.�0{� 1L0 ZtaBa. uJp 13 uW x ma 14 wm 16 20 2i SECTION 72: That Ordinance No. 14 and all Ordinances or 22 parts of Ordinances in conflict herewith are hereby repealed. 23 21 22 23 24 26 26 27 26 29 3o 31 32