HomeMy WebLinkAboutOrdinance No. 154ORDINANCE NO. A5 --Y.
AN ORDINANCE 2DODUOUX= OF THE CITY OF AZUSA PROVIDING A SYSTEM
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2 FOR THE ASSESSMENT, LEVY tiND COLLECTION OF TALES.
3 The Board of Trustees of the City of Azusa do ordain as followe
4 Section 1: The office oi' Assessor is hereby created in and for
5 the City of Azusa and the Clerk of the City of Azusa is hereby made
6 and constituted ex -officio the Assessor of the City of Azusa. !�
7 Section 2: The office of Tax Collector is hereby created in anc
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8 f'or the City* of Azusa and the _Treasurer of the City of Azusa
9 hereby made and constituted ex -officio the Tax Collector of the Cit
10 of Azusa.
11 Section S: Section 6627 of the Political Code of the State of
12 alifornia is hereby Sot. -'all purposes adopted and made a part of th
13 Ordinance.
14 Section 4: The Assessor is hereby authorized to employ a Deputy,
15 Assessor, whose compensation shall be fixed from time to time by the',
16 Bo—rd of Trustees.
17 Section5: The Assessor and his Deputy shall have power to admiij
18 ster all oaths and affirmations necessary in the performance of the
19 uties of office of the Assessor.
20 Section 6: All taxes shall be collected by the Tax Collector.
21 v11 taxes assessed, together with any percentage impooed for delin-
22 ,uency and the costs of collection, shall constitute liens upon the
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perty assessed; every tax upon personal property shall be a Linn
the real property of.' the owner thereon. The liens provided for lin
25 this section shall attach as of the first Monday in March of each ye),r
26 and may be enforced by a sale of the real property affected, and the
27 .xecution and delivery of, all necessary certificates and deeds them t
28 ander such regT;1ations as are prescribed in this Ordinance, or by
29 action in uny Court of competent jurisdiction to foreclose such lien,,;
30 ,rovideq, that any property sold for such taxes shall be subject to
31 redemption within five years and upon the terms provided or that may
32 iereafter b-- provided ror the redemption of property sold for state
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taxes. All deeds m -de upon any sale of prpperty for tax
or special assessments under the provisions of this Ordinance shal
have the same force and effect in evidence as is or may hereafter
provided by law for deeds for property sold for non-payment of sta
taxes.
Section 7: It shall be the duty of the Assessor of the City o
Azusa, between the first day of May and the first day of August in
each year, to make out a true list of all the taxable property crit
the City of Azusa except such as is required to be assessed by the
State board of Equalization. The mode of making out of said list,
and proceedings relating thereto, shall be in conformity with laws ;
County assessors, except as otherwise provided
now in force regulgtingnby an act of the regislature of the State f
Californian approved May 16, 1883, entitled, "An Act to rrovide for
the Organization, Incorporation and government of Municipal C
and Acts Amendatory thereof', and except as otherwise provided in
by this Ordinance. The said list shall describe the property asse
the value thereof, and shall contain all other
matters required to be stated in such lists by County Assessors.
Assessor shall verify said list by his oath to be theroto attached
to be substantially in the following form, to -wit:
STATE OF CALIr'ORN1A, )
)
COUNTY OF LOS ANGELES,)ss.
CITY OF AZUSA. )
I, , Assessor of the City of Azusa, do swear
that between the first day of May, 19_, and the first day of Augus
19^, I have m,de diligent inquiry and examination to ascertain al
(property within the City of Azusa, subject to assessment by me,
that the same has been assessed upon the attached assessment list
equally and uniformly, according to the best of my judgment, info
tion and belief, at its full cash value; and that I have faithfull
complied with all the duties imposed upon the Assessor by law and
ordinance; and that I have not imposed any unjust or double assess
through malice or ill -will or otherwise nor allowed anyone to exca
a just and equal assessment through favor or regard or otherwise.
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or
ed.
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W
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Subscribed and sworn to before me
this day of , 191
u'TY clerx of the City of Azusa and Es-Orficio
City Assessor.
C%ri
Deputy
The Aseessor shall then deposit the said verified list with the
Clerk of the City of Azusa on or before the first Monday of August
of each year.
Section 8: Tho Assessor shall, during the said time, that is to
say, between the first day of May and the first day of August in
each year, also make out a list of all male persons residing within
the limits of the City of Azusa over the age of twenty-one years, at
shall verify the said list by his oath to be thereto attached and tc
be substantially in the follow2ng form:
STATE OF CALIFORNIA, )
COUNTY OF LOS ANGELES,) ss.
CITY 07" AZUSA. )
I, _ ^, Assessor of the City of Azusa do swear
that between the first day of May, 19,, and the first day of August
1.9 , I have made diligent inquiry and examination to ascertain th
names of all male persons residing within the limits of the City of
'izusa, over the age of twenty-one years, and that according to the
best of my judgment, information And belief, all of the names of suc,
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aersons so residing are stated in the list to which this oath is
attached.
ubscribed and sworn to before me t::is
ay of , lg
Deputy.
f
City Clerk of th6 City of azusa and Ex -of -
City Assessor.
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The Assessor shall then deposit the said verified list with
.he Clerk of the pity of azusu on or before the first Monday in
ugust in each year.
Sec. 9. The assessor shall assess all property in the �%ity of
ich is lawfully taxable therein at its full cath value. He shall
sess lands in parcels or subdivisions not exceeding one hundred
res each, and he shall assess all property to the person by whom
8 Iiit was owned or claimed, or in whose possession or control it was a
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welve o'clocknoon of the first :Monday in Mardh, next prededing;
t no mistake in the name of the owner or supposed owner of real
petty shall render the assessment thereof invalid. in assessing
olvent credits not secured by mortgage or dded of trust, a reducti
herefrom shall bd made of debts due to bona fide residents of this
tate.
Sec. 10. The Assessor shall have the power to exact from every
rson a statement under oath, setting forth specifically all of th
eal and personal property owned by such person, or in his possessi
r under his control,aWxmanag&zaxkxm at t^7elge o'clock noon on the
rst Monday in March
separately:
Such statement shall be in writing and shal
1. All property belonging to, claimed by, or in the possessi
r under the control or management of such person.
2. All property belonging to, claimed by, or in the possessi
under the control or management of any firm which such person
s a member.
3. All property belonging to, claimed by, or in the possess
under the control or management of any corporation of whihhlper-
is the president, secretary, cashier or s managing agent.
4. An exact description of all lands in parcels or subdivi-
ions, not exceeding one hundred (100)acres each, all improvements
all personal property, and all taxable state, county, city, or
municipal or public bonds and taxable bonds, of any person,
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firm, corporation, and all deposits of mnney or other valubbles,and
the names of the persons with whom such deposits are made, and the
1 places in which they may be found, all mortgages, deeds of trust,
2 contracts, and other obligations by which debts are secured and the
3 property in the city affected thereby.
4 5. All solvent credits, unsecured by deed of trust, mortgage, r
5 other lien on real or personal property, due or owing to such perso ,
6 or any° of which he is a member, or due or owing to any corpora
7 tion of which he is president, secretary, cashier, or managing ardix
8 tax agent, deducting from the sum of such credits such debts only,
9 unsecured by trust deed, mortgage or other lien on real property
10 or personal property, as may be owing by such person, fkrm or cor-
11 poration to bona fide residents of this State. No debt shall be so
12 deducted unless the statement shows the amount, in aggregate, of Such
13 debt.as stated under oath. whenever one member of a firms or one o
14 the proper officers of a corporation, has made a statement showing
15 Phe property of the firm or corporation,another member of the firm
16 or corporation, or another officer reed not include such property
17 in the statement made by him; but his statement must show the name cf
18 the person or officer who made the statement in which such ppropert
19 is included.
20 The Assessor is hereby authorized to
provide his office, at th
21 expense of the City, with necessary blank forms for the statements
22 herein mentioned and shall cause to be
printed upon each such blan
23 form an affidavit form, substantially as follows: -
24 )
STATE OF CALIFORNiA,
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COUNTY OF LOS aNGELES,) ss.
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XXKMECITY OF AZUSA. )
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I, do swear that I am a resident of the City
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of Azusa, that the within list contains a full and correct statement
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30 of all property subject to taxation which 1, or any firm of which I
am a member, or any corporation, association, or company of which I
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32 am president, secretary, cashier, or aanaging agent, owned., claimed,
possessed or controlled at twelve o'clock noon on the first Monday
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lin March last, and which is not already assessed this year; and tha
I have not in any mann-,,r whatsoever ttansferred or disposed of any
property, or placed any property out of the City of Azusa, or my
possession, for the purpose of avoiding any assessment upon the sam
or of making this statement, and that the debts therein stated as
wIIRsct owing by me are owing to bona fide residents of this State, o
to firms or corporations doing business in this State.
Subscribed and sworn to before me this day of
City cierx or the city or Azusa anq
Rx -officio City Assessor.j
The Assessor shall have power to exact from every person of
whom he shall require a statement as hereinbefore mentioned an oath
substantially in the foregoing form. The affidavit to the statemen
on behalf of a firm or corporation shall be made by the president,
the secretary or the treasurer thereof, shall state the principal
place or business of the firm or corporation and in other respects
shall conform to the said foregoing form.
See. 11. The Assessor may fill out the statement at the time
(when he presents it, or he may deliver it to the person and require)
him, within a reasonable, specified time, to return it to him,
ly filled out.
Ser,. 12. The Assessor shall have power to require any person
Iround within the City of Azusa to make and subscribe an affidavit,
giving his name and place of kxxIxnRx residence, and he shall fur-
theerrrnp wo er to subpoena and examine any person in relation to any st
ment furnished to him or which disclosed propert,ywhich is assessabl
in the City of Azusa. Any/erson who shall refuse to furnish the
statement hereinbefore required, or to make and subscribe such an
affidavit respecting his name and place of residence, or to appear
and testify when requested to do so by the Assessor, as above pro-
vided, shall, for each and every refusal, and so often as the same
is repeated, forfeit to the City or Azusa the sum of one hundred(1C
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dollars,in gold coin or the United States, to be recovered in an action
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brought in its name by the Assessor in the Recorder's Court of the
City of Azusa or in the Justice's Court of the township. All monevi
recovered by the Assessor in such actions shall be paid by him to
the Treasurer of the City of Azusa and by the Treasurer placed in
the General Lund.
Sec. 13. If any person, after demand therefor by the Assessor,)
refuse or neglects to give the statement herein provided for, or
comply with the other provisions of this Ordinance, the Assessor
note such refusal or neglect upon the Assessment Book or List,
site #-name of such person, .end must make an estimate of the
value of the taxable property of such person.
Sec. 14. The Assessor shall, when required by the Board of
Trustees, transmit to said Board on or before the first Monday in
August of each year, a verified report, separate from the Assess-
ment Roll, containing a complete list of all persons who refuse or
neglect to furnish a statement of their property, as in this Ordin-
ance provided, or to comply with the provisions of this Ordinance,
the amount of the assessment upon the property of such persons, wit;
a statement of the particular facts, if any, upon which the assess-
ment has been made, and the vk*x kin valuation of the property so
assessed.
Sec. 15. As soon as completed, and on or before the first 1;lon-
day in August of each year, the Assessor shall deliver his assessme:
list and statements, to the Board of Trustees to be equalized; Ahd
Board of Trustees shall forthwith give notice thereof, and of.' the
time when the said Board will meet to equalize assessments, by
publication in some newspaper published and circulated in said Uity
of Azusa, if there be one, and if there is no newspaper published
And circulated in said City, by causing notices thereof to be. poster
in at least four public places in said City and in the meantime the
assessment list or book must remain 6pen for inspection of all. per-
sons interested.
Sec. 16. The Board of Trustees shall meet at their usual place
of holding meetings on the second Monday of' August of each year, at
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10 o'clock in the forenoon of said day, and tit as a Board of
Equalization, and shall continue in session from day to day until
all the xxxkxx returns of* the Assessor shall have been rectified.
They shall have power to hear complaints, and to correct, modify,
or strike out any assessment made by the Assessor, and may, of the
own motion, raise any assessment, upon notice to the party whose a
ment is to be raised. The corrected list for each tax shall be th
Assessment Roll for said tax for said year. It shall be certified
by the Clerk of the City, who shall act as Clerk of the board of
Equalization, as being the assessment Roll for said tax, and shall
be the Assessment Roll upon which such tax is to be levied in said
year. The proceedings of the Board of Equalization shall be govern-
ed by the provisions of Article I of Chapter IV of Title IX of ran
III of the Political Code of the State of California, insofar as
the said provisions are applicable and not inconsistent with the
provisions of this Ordinance.
Sec. 17. The Clerk of the City of Azusa shall be ex -officio
the Clerk of the Board of Equalization, and, as such, he shall ke
est
a full, tteue record of all of the proceedings of the Board of' Equai-
zation in a book marked, "Records of the Board of Equalization, " a d
in the said book he shall record all changes, corrections and order
made by thaid Board; and during the sessions of' the said Board,
or as soon as possible after its adjournment, he shall enter upon
the assessment list all changes and corrections made by the Board,
and, having completed the corrections in the assessment list, he
must take and subscribe an oath to be attached thereto and to be
substantiallyin the following form:
STATE OF CALIFORNIA, )
}
County of Los Angeles) ss.
City of Azusa. )
I, ___, Clerk of the City of Azusa and ex -officio
Clerk of the Board of Equalization of said City, do swear that as
�s
such Clerk of' the Bo -rd of Equalization, I have kept correct minutds
of all of the acts of the Board of Equalization touching alterations
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in the assessment list; that all alterations Agreed to or directed
to be made have been made and entered in the said assessment list,
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and that no changes or alterations have been made therein, except
those authorized.
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Subscribed and sworn to before me this of
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_day _
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City Clerk of the City of Azusa and
Ex-officio Assessor
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By___
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Deputy.
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Sec. 18. The assessment list, corrected as provided in the
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preceding section shall be certified by the Clerk �s being the
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Assessment Roll upon which city taxes are to be levied for the the
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current year.
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Sec. 19. On the first Thursday in September of each year the
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Board of txads Trustees shall levy the tar, to proviae for raising
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the necessary revenue of the City for the current fiscal ,year, she
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Dy resolution fix the rate of taxes, designate the number of cents
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rops
upon each one hundred dollars, using as a basis the value of proper-
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ty as it appears on the Assessment Roll for that year, which rate cf
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taxation shall be sufficient to raise sufficient revenue estimated
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to be required to carry on the various departments of the City for
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the current year, not to el;ceed one dollar on each one hundred
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dollars of assessed valuation and to pay the bonded or other indeb
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edness of the Ctty. Having determined the whole rate to be levied
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the Board shall then levy the tax to provide for raising the neces
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ary revenue of the City for the then current fiscal year, which sa
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t'iscal year shall begin with the first day of July of each year an
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shall end with the thirtieth day of June of the year next followin
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Sec. 20. When the assessments have been equalized and the to
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has been levied And as at'oresaid, the Clerk shall enter in the
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Assessment Roll in a separate money column, the respective sums, i
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dollars and cents, so levied on nakmana each one hundred dollars vel-
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uatmon of taxable prop--rty (rejecting fractions of a cent) to be
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paid as a tax levied on the property enumerated, and shall foot up
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the columns, showing the total value of property in the City of Aztsa
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A
as corrected under the direction of the Board of Equalization, ands
the total xximaxaf amount of taxes; all of which shall be done and
completed on or before the first noonday in October or each year.
Sec. 21. On or before the first Monday of October of each
year, the Assessment Roll shall be'slivered to the Tax Collector
the City of Azusa, who shall within ten days after such delivery
publish in a newspaper published and circulated in said
City of Azusa a notice specifying:
That the taxes on all personal property secured by real proper
ty and one-half of the taxes on all real property will be due and
payable on t3he first Monday in Octoper, and will be delinquent on
the last Monday in November next thereafter, at d o'clock p.m. and
that unless paid prior to such delinquency, fifteen per cent (159)
will be added to the amount thereof; and that if the said one-half
be not paid before the last Monday in April next, at six o'clock y. .
an additional five// per cent (59) will be added thereto; that the r -
maining one-half of the taxes on all real property will be payable
on and after the first Monday in January next, and will be delin-
quent on the last Monday in April next thereafter, at six o(clook
p.m., and, that unless paid prior to such delinquency five per cont
(5%) will be added to the a,nount thereof.
That all taxes atmay be paid at the time when the first install
ment, as herein provided, is due and payable.
The times and places at which payment of taxes may be made.
Sec. 22. If there be no newspaper published and circulated in
said City of Azusa, the notice provided ror in the preceding sectic
shall be posted by the Tax Collxeetor in at least tour public place
in s-ld City of Azusa.
Sec. 23. Upon receiving the Assessment Roll, the Tax Collecto
shall be charged by the Clerk with the full amount of the taxes le ied
Sec. 24. The Tax Collector shall give a receipt to the person
paying any tax or any part of any tax, specifying the amount of th
assessment and the tax, or part of the tax, paid, and the amount
remaining rxnpaid, if.' any, with a description of the property asses ed;
provided that the receipt for the last installment of taxes may refer
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by number or in ahy other intelliIible manner, to the receipt giver
for the first installment of taxes, in lieu of a description of' the
property assessed.
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Z Sec. 25. The Tax Collector shall mark the data of payment of any
3 tax, or of the several partial payments, as the case may be, in the
4 Assessment Roll, opposite the name of the parson paying the tar,.
5 Sec. 26. On the first Monaay in each month, the Tax Collector
6 shall settle with the Clerk afor all moneys collected f'or the City
7 of Azusa and shall pay the same to the Treasurer; and on the same
8 day, the Tax Collector shall file a statement under oath with the
9 Clerk, showing an account of all of his transactions and receipts as
10 `Pax Collector since his last settlement, and showing also that all
11 money collected by him as Tax Collector has been paid to the Treasurer.
12 Sec. �0. On the lust Monday in November of each year, at six
13 o'clock p.m.,all taxes then unpaid, except the last installment of
14 real property taxes, are delinquent, and thereafter the Tax Collector
15 shall collect, for the use of the City, an addition of fifteen per ent
16 (15%) thereon; and if they are not paid before the last Monday in
17 April next succeeding, at six o(cloik p.m., he shall collect an
18 addition at five per cent (5%) thereon. On the last Monday at, April
19 of each year, at six o'clock p.m., all of the unpaid portion of.' the
20 remaining one-half of the taxes on all real property are delinquent
21 and thereafter, the Tax Collector shall collect, for the use of the
22 City of Azusa, an audition of five per cent (59) thereon; provided
23 that the entire tax on any real property may be paid at the time
24 when the first installment, as above provided, is due and payable;
25 and provided also, that the taxes on u11 personal property unsecuro
26 by real property shall be due and payable Immediately after the
29 assessment of such personal property is made.
28 Sec. 28. On the third Monday in December and on the third Mon
29 day tid in May of* each year, the 'fax Collector shall deliver to the
30 Clerk a complete delinquent list of all persons and pr5perty then
31 owing taxes, in which list shall be set down in xxmfaaxix numericAl
32 or alphabetical order, all matters and things contained in the
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Assessment Roll relating to delinquent persons or property. The
Tax Collector shall at the some time, produce the Assessment Poll.
The Clerk shall carefully comp-re the delinquent list with the Ass-
essment Roil, and, if satisfied that it contains a full and true
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statement of taxes due and unpaid, he shall foot up the total amount
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of taxes so remaining unpaid,credit the Tax Collector, who acted
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under it, therewith, and make a final settlement with him of all
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taxes charged against him on the Assessment Roll, and shall. require
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of him the Treasurer's receipt for any existing deficiency.
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Sec. 29. After settlement with the Tax Collector, as prescrib
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ad in the preceding section, the Clerk shall charge the Tax Collect
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with the amount of taxes due on the delinquent list, with fifteen p
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cent(15%) added thereto, and within three (3) days thereafter, shat
deliver said list duly certified, to the Tax Collector.
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Sec. 30. On, or within five days before or after the first Moniay
in June of each year, beginning with the year 1913, the Tax Collect
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shall publish the delinquent list, which shall contain the names of
the persons and a description of the property del-inquent, and the
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amount of taxes and costs due, opposite each name and description
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-- , with the taxis due on personal
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property added to taxes on real estate, where the real estate is
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liable therefor, or the several taxes are due from the same persons
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the expense of the publication to be a charge against the City of A
ass
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and the Tax Collector must append to, and publish with, the said dI
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gzAit list a notice that, unless the taxes delinquent, together .wit
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the costs and percentage are paid, the real. upon which su
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taxes are a lien, will be sold to the City of Azusa. The publicati
ns
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shall be made once a week, for three successive weeks, in some news
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paper published and circulated in the City of Azusa, and shall desi
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nate the time and the place of sale, which time shall not be less
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then twenty-one (21) nor more than twenty-eight (28) days from And
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after the first publicatio nd the place; shall be in the Tax Collec
on'
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office in the City of Azusa, provided, that it' there be no newspape
published and circulated in said City of Azusa, such publication
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shall be given and made by posting copies of said list and notice 1
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at least three public places in the City of Azusa, and keeping the
same so posted for a period of three successive weeks and by pub-
lication in some newspaper published in the Couhty of Los Angeles,
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a �...
once a week for three successive weeks.
s_s :;'`?t `.', si;'» f�A tF'.' if i., 4. t'v Co."ty 't.... -i r to
See. 31. The Tax Collector shall, as soon as he shall have
made and. completed &he publication aforesaid, file with the County
Clerk of the County of Los Angeles and with the City Clerk, res-
pectively, a copy of the publication with an affiaavit attached
1, LJ'. .. h '-„,rf ir, ', `!'P7 1 `,, C. ... ,
thereto, that it is a true copy of the same, and that the publicati
.., �� F"._?''.� 1;•
In
was made Yin a nalkspaper, stating its name and place of publication
ti tn, .`ify el :, ..,, ->:l :is .. -,�. }- ..,
and the date of each appearance and stating the time and the places
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of posting, and such affidavit shall be primary evidence of all of
the facts stated therein.
Sec. 32. The Tax Collector shall collect in addition to -the t
due on the delinquent list and five per cent (5%) added thereto, fi
cents on each lot, piece, or tract or land separately assessed, and
tl .th . c_ J,u, (. , ' ",
each assessment of personal property, which money shall be paid int
lr 1-., i _ - r '. r =^' ..'t .s +;
the General bund of the City of Azusa.
1 vn-i t.,', ., ',,- , t 4,,',. 1., !a. .'1FCI" v.. -., ..E . .. •
Sec. 33. On the day and hour fixed for the sale, all the prop
ty'delinquent, upon which the taxes of all kinds, penalties and cos
have not been paid, shall, by operation of law and the declaration
of the Tax Collector, be sold to the City of Azusa and the Tax Coll
shall make an entry, "Sold to the City -of Azlrsa",on the delinquent
asseosment list, opposite t}ie tax. and he shall be credited with tY
fF: .: .(r .Z1�^, i.." - t. *GI 11 e-:'CI.4, ' .r t w r
amount thereof' in his settlement made with the Clerk; provided, the
wiLv Li :, a.,. 1, 't i.�i �-',.;:`+.,, .a .-* ..;, Z.
on the day of sale the owner or person in possession of any propert
offered for sale for taxes due thereon, may pay the taxes, nenalti<.
and costs due; "and provided further,''that the City orf' Azusa may bri
suit against the owner of said property for the -collection of said
tax or taxes, penalties and costs.
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Sec. 34. The Tax Collector shall make out in duplicate a cert -
ricate of delinquent tax sale for each piece or tract of land sold,
dated on the day`-63'-thesala, stating(i.f known) the name of the
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son assessed, a description of the land sold, that it was sold for
delinquent taxes to the City of Azusa, and giving the amount and yekr
of the assessment, and specifying when the City of Azusa will be
entitled to a deed.
Such certificates must be signed by the Tax C61lector, and
copy shall be filed in the office of the County Recorder of the
County of Los Angeles, State of' California. The other copy shall
be entered. in a book provided for that/purpose and kept in the offi
the Tax Collector. !!
Sec. 35. A redemption or the property sold may be made by t
owner, or any party in interest, within five years from the nate of
the sole to the City of Azusa, or at any time prior to the entry or
sale of swid property by the City of Azusa. Redemption must be mad
to the City Treasurer upon an estimate furnished by the Clerk in
lawful money of the United Ststes, and the Treasurer shall aeoonnt
to theCity of Azusa for all moneys received under such redemption
which said money shall be distributed to the proper funds in accord
once with the regular tax levy.
of I
Sec. 36. If the property is not redeemed within five years
from the date of the sale to the City.of Azusa, the Tax Collector, lor
his successor in office,
shall make to the City of Azusa a deed of the property.
deed shall be in substance, and may be in form, as follows:
"This Indenture, made the
day of
19 , between
Tax Collector of the
City of Azusa,
County of Los Angeles,
State
of California, first
party,and the
City of Azusa, second
party,
WITNESSETH:
That WHEREAS, the
real
property hereinafter described
was du13
assessed for taxation
in the
year 19_, to _(stating
name a,
on Assessment Roll) and. was
thereafter on the
day o£ _ _
19_, duly sold to the City of Azusa, for non-payment of delinquent
tares which had been legally levied in said year 19____, and were a
lien on said real property, the total amount for which the same
was sold being
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AND aH^R!tiS, The period of five years ha,9 elapsed since said
1 sale and no person has redeemed the said property.
2 NOw, THFREFORE, the said first party in consicieration of the
3 premises, andInpursuance of the statute in such case made and
4 provided does hereby grant to the said second p..rt,y that certain r: 1
5 property in the City of Azusa, County of Los Angeles, State of Cali
6
1Ornia, more particularly described as follows, to-wit:
✓
7 11' vy1Ti'I�,'55 .vHEREOF, said first party has hereunto set his hand
8 the day and year first above written.
9
10 Tax Collector of the City or Hzusa.
11 No other matters need be recited in the said deed than those
12 provided for in the above form. No charge shall be made by the Tax
13 Collector for the making of any such deed. All such deeds :shall be
14 kaxffikfxl±xixxgkrxmggtxxxffigxgkxx3fxxn recorded in the office of the
15 County Recorder of the Co•tnty of Los Angeles, and the expense of
16 acknowledging and recording the same shall be a charge against the
17 City of Azusa. All such deeds, after having been duly recorded as
18 herein provided, shall be transmitted to the City Clerk and by him
19 filed in his office. Such deed, duly acknowledged or proved, is
20 primary evidence that the property was assessed- as required by law;
21 that the taxes were levied in accordance with law; that the taxes
22 were not paid; that at a .)roper ime and place the property was sold
23 as prescribed by law, and by th//e proper officer; t1-at the property
24 was not redeemed, and that the person who executed the deed was the
25 proper officer.
26 Sec. 37. In all cases where real estate has been or may here-
27 after be sold for delinquent taxes to the City OF Azusa, and the
28 City has not disposed of the same, the person whose estate has bee
Y9 or may hereafter be sold, his heirs, executors, administrators, or
30 other successors in interest, shall, at any time aft;r tha same has
31 been xxxxKxx kxxxa[xkxxxhx sold to the City and before tl:o City shall,
32 have disposdd of the same, have the right to redeem such real estate
by paying to the Treas•uarer or the City the amount or taxes, penalti-,s,
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and costs due thereon at the time of said sale, with interest
on the aggregate amount of said taxes, at the rate of seven per
cent per annum; and also all taxes that were a lien upon said real
estate at the time said taxes became delinquent; and also all unpai
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 assessed in the year nearest the time of such redem-
ption, with interest from the first day of July, following each of
said years respectively, at the same rate,,to the time of redemptio ;
and also all costs and expenses of such redemption, and penalties a
follows, to -wit: Ten per cent if redeemed within six months from
the date of sale; twenty per cent if redeemed within one year there-
from; thirty per cent if redeemed within two years therefrom; forty
per cent, if' redeemed within three years therefrom; forty-five per
cent if redeemed within four years therefrom, and fifty per cent if
redeemed within five years or any greater number of years therefrom
The penalty shall be computed upon the amount of each year's taxes
in like manner, reckoning from the time when the lands would have h
been sold for the taxes of that year, if there had been no previou
sales thereof. The City Clerk shall, on the application of the
person desiring to redeem, make an estimate of the amount to be
paid, and shall give his triplicate certificates of the amount,
specifying the several amounts thereof, which certificates shall be
delivered to the Treasurer, together with the money, and the Treas-
urer shall give triplicate receipts, written or endorsed upon s«id
,,
certificates, to the redemptioner, who shall deliver one of said
r1ceipts to the City Clerk and re -deliver one to the City Treasurer
and may record one in the office of the County Recorder. Upon ten-
der of the fee for acknowledgment, the Treasurer shall acknowledge
either of said receipts so as to entitle the same to be recorded.
Upon the payment of the money specified in s..id certificate, and th
giving of either of the receipts aforesaid, by the Treasurer, any
deed or certificate of sale that may have been made to the City sha
become null and void, and all right,title and interest acquired by
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the City,under and by virtue of the tax sale, shall cease and deter
mine.
In all cases where deeds have been axecuted by the Tax Collec
or to the City of Azusa, as provided in Section 3b, and the owner
of the property redeems the same, as provided in this Section, the
City Clerk is hereby empowered and directed to make, execute and d
liver, in the name of the city, to the person in whose name the pr
perty is assessed, or his assigns, or when assessed to "unknown
owners," to the owner of such real property, a deed in substance
and in form as follows, to -wit:
"THIS INDENTURE, made this dwy of
,19_,
between City of Azusa, a municipal corporation, first party, and
, second p«rt,y, w1TNESSETH:
THAT wHEREAS, the real property hereinafter described was sold
to first party for delinquent taxes and penalties in the year
and thereafter the Tax Collector of first party executsd a deed
County
dated and recordad in the office of the RIM Recorder/ of
the County of Los Angeles, State of California, on the day of
in Volume at ?age___, records of
Los Angeles County, '
AND WH.REAS, the taxes and penalties, above mentioned, have
paid,
NOW,THER9P-ORE, the said first party, in consideration of the
premises and in pursuance of the Statute and Ordinances in such
case, made and provided, does hereby grant to tho s.zid seccnd part;
that certain real property situate in the City of Azusa, County of
Los Angeles, State of California, more particularly described as
follows, t0—?Pit:##9'•i}###ii•>F###�4#iE#?'e########iF•Yi?}36iF?5?Yr####iEj'r�e##i:•ii###i}x
IN wITNESS AMEREOr, said first party has caused these presents
to be executed the day and year first above written.
0
VA
uity Clorx or tne City or Azusa and
i3344ZX1X€Z3Q 'Wx-officio City Assessor.
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V
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7 Mary in eahh year, collect the taxes due on personal property, ex -
8 cept when real estate is liable thorefor, by'seizure and sale of
9 any personal property owned by -the delinquent. The sale must be
10 at public auction, and of a sufficient amount of the property to
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11 pay the 'taxes, percentage and costs. The 'sule'must be' made after
12 one week's notice of the time and'"place}thereof, given by publica-
13 tion in'atnewspaper published in the City of•Azusa, or by posting
14 in tl reed public places. { "'' " .r.. `'•
15 Sec. 40. The Tax Collector must, on thre third M6nday in February
16 and on the third Monday in June in eachryear, attend at the office
17 of the Clerk, with 'the'delinquent list, and the Clerk must careful]
18 compare the said list with the a§sessments'of persons and property
19 not marked as`paid 4oh the Assessment, Roll,•and, when taxes hade'bee
20 paid, riust note that -fact in the appropriate column in tlio Assess -
21 ment'Roll, a rdyxRkKXxkKXRKxk The Clerk must then administer to the
22 Tax Collector an oath, to be written and subscribed in the delin-
23 quent fist',mmak sta_t.irig' that every person and all' property assessec
24 in thedelinquentlist, on which taxes have been paid, hus been
25 credited in the list -with such payment.
26 ' The -Clerk shall'then foot up an the amours£ of taxes,remaining
27 unpaid and credit the Tax Collector with the amount, and shall have
28 a final settles:ent with him, and the delinquent list must'then re -
29 main o ile in the Clerk's office.
30 Sec. 41. Any taxes, percentages, or costs erroneously collect(
31 may, by order of the Board of Trustees, be refunded by the Treasurt
32 Sec. 42. when the Tax Collector discovers that any property
Sec. 38.
The
Assessment Roll or'!)elinquent List, or a copy 'trier
-
1
of,
certified
by
the Clerk showing'`Unpaid taxes against any person
2
or
property,is
prima facie evidence of the assessment, the proper -
3
ty
assessedt,
the
delinquency, the amount of taxes due and unpaid,
4
and that all
the
forms of law 'in relation to the dssessment'and levy
5
of
such taxes
.. .r
have -been complied with. s '
6
Sec. 39. The
Tax Collector may, after`the first Monday in'FebPu-
7 Mary in eahh year, collect the taxes due on personal property, ex -
8 cept when real estate is liable thorefor, by'seizure and sale of
9 any personal property owned by -the delinquent. The sale must be
10 at public auction, and of a sufficient amount of the property to
6
11 pay the 'taxes, percentage and costs. The 'sule'must be' made after
12 one week's notice of the time and'"place}thereof, given by publica-
13 tion in'atnewspaper published in the City of•Azusa, or by posting
14 in tl reed public places. { "'' " .r.. `'•
15 Sec. 40. The Tax Collector must, on thre third M6nday in February
16 and on the third Monday in June in eachryear, attend at the office
17 of the Clerk, with 'the'delinquent list, and the Clerk must careful]
18 compare the said list with the a§sessments'of persons and property
19 not marked as`paid 4oh the Assessment, Roll,•and, when taxes hade'bee
20 paid, riust note that -fact in the appropriate column in tlio Assess -
21 ment'Roll, a rdyxRkKXxkKXRKxk The Clerk must then administer to the
22 Tax Collector an oath, to be written and subscribed in the delin-
23 quent fist',mmak sta_t.irig' that every person and all' property assessec
24 in thedelinquentlist, on which taxes have been paid, hus been
25 credited in the list -with such payment.
26 ' The -Clerk shall'then foot up an the amours£ of taxes,remaining
27 unpaid and credit the Tax Collector with the amount, and shall have
28 a final settles:ent with him, and the delinquent list must'then re -
29 main o ile in the Clerk's office.
30 Sec. 41. Any taxes, percentages, or costs erroneously collect(
31 may, by order of the Board of Trustees, be refunded by the Treasurt
32 Sec. 42. when the Tax Collector discovers that any property
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has been assessed more than once for the same year, he chall collec�
only the tax justly due, and shall male return of the facts to the
llerk by an affidavit.
Sec. 43. In case the Tax Collector shall disomver before any
sale that by reason of irregular assessment or any other error, any
land ought not to be sold, tie shall not offer it for sale, but the
Board of Trustees small in such case cause the Assessor to enter tho
uncollected taxes upon the Assessment List of the next succeeding
ar, to be collected as other taxes entered thereon.
Sec. 44. When land shall hive been sold as the property of a
signated person for taxes correctly imposed no misnomer of the
nor, or other mistake relating to the ownership
f such property shall affect the validity of the sale.
Sec. 45. The Assessor shall collect the taxes on personal prope
Y, in all cases in which, in his opinion, said taxes are not a lien
real property sui'ficient to secure the payment of the taxes. He
16 hall pay into the City Treasury monthly, on the first Monday in eac
17 _ongh all personal property taxes collected by him, and in his hand
18 or any preceding month or time, and he shall make settlement therer r
19 +ith the Treasurer, taking the Treasurer's receipt for all moneys so
20 aid and the Assessor shall be governed as to the amount of taxes to
21 e by him collected on personal property by the rate of the previous
22 'ear.
23 Sec. 46. All property deeded to the City under the provisions
24 f this Ordinance shall be sold at public auction by the Board of
25 t
rustees, not less than six months, nor more than two years after the
26 [
ecording of the Deed in the office of the County Recorder, after
27 otice of the time and place at which the property will, be sold has
28 been published in a newspaper published and circulated in the City
29 of Azusa, for a period of at least twenty days prior to the date t'ix
30 ed for the sale; said notice shall set forth the property to be sola
31 the time and place of sale, and the terms under which the property
32 will be sold.
_lg_
If' there be no newspaper published and circulated in the City,
the notice shall be posted in four public places in lieu of said
1 publication.
2 The Board of Trustees shall direct the proper officials to
3 make and execute a grant deed in aubstantially the form prescribed
4 on the redemption of property _iter a deed has been made to the Cit,,
5 provided, that the third paragPaph of the dried shall be as follows:
6 "AND N+H7RF,aS, said taxes and penalties have not been paid, .nd
7 said real property ass, on the __ day of 19_, after dne
8 end legal notice given thereof', sold at public auction to second
9 party for the sum of Dollars, and on said date the Mayor and
10 City Clerk were directed by the Board of Trustees of first party
11 to make and execute this deed to second party."
12 Such deed, duly acknowledged or proved, is primary evidence
13 that the property was assessed as required by law; that the proper
14 ty was equalized as required by law; that the taxes were levied in
15 accordance with law; that the taxes were not paid; that at a proper
16 time and place the property was sold as prescribed by law, and by
17 the proper officer; that the property was not redeemed, and that
18 the person who executed the deed. was the proper officer.
19 Sec. 47. The work "Clerk" and the words "City Clerk" wherever
20 used in this Ordinance, if no other words describe the officer,
21 shall be construed as meaning the Clerk of the City of Azusa. Tire
22 Assessor
word "2xzaxxaxa" wherever used in this Ordinance shall be construe
23 as meaning the Assessor of the City of Azusa.
24 The words "Tax Collector" as used in this Ordinance shall be
25 construed as meaning the Tax Collector of the City of Azusa.
26 The word "Treasurer" wherever used in this Ordinance shall be
27
construed as meaning the Treasurer of the City of Azusa.
28 The word City wherever used in this Ordinance shall be con -
29 strued as meaning the City of azusa.
30
The words "Board of Trustees" wherever used in this Ordinance
31 shall be construed as meaning the board of Trustees of the City of
32
Azusa, and the words "Board of Equalization" wherever used in this
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Ordinance shall be construed as meaning the Boc.rd of Equalization
of the City of Azusa.
The word Mayor wherever used in this ordinance shall be con-
strued as meaning the President of the Board of Trustees of the
City of Azusa.
Sec. 48. This Ordinance shall go into effect thirty (30) days)
from and after the date of its passage and adoption. The City
Clerk shall certify to the passage of this Ordinance end shall
cause the same to be published once in the Pomotropic, a weekly
newspaper published and circulated in the City of Azusa.
I hereby certify that the foregoing Ordinance was adopted
by the Board of Trustees of the City of Azusa at its meeting held
on the day of �y 1914, by the following vote,
to -wit: 4
(Seal)
Ayes:-
(Seal)
yes:
Noes: o
Absent:
ATTEST:
Y Clerk of the City
Approved this 4�d ay of , 1914.
President of the E
the City of Azusa.
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zusa.
of Trustees
Los Angeles, California,
To the Honorable Board of Trustees
of the City of Azusa.
Gentlemen: -
January 3rd, 1914.
The undersigned, PAJIFIC MECTRIC RAILWAY COLTAN`i,
hereby makes application for the right and privilege to con-
struct and maintain a single spur track railroad, and to
operate the same with electricity, over and across a portion
of Ninth Street, and a twenty foot alley between Azusa m d
Alameda Street, in said City of Azusa, in accordance with pro-
posed form of Ordinance attached.
Respectfully,
PACIFIC ELECTRIC RAILWAY COLTANY
B�
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