HomeMy WebLinkAboutOrdinance No. 277er 0.
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ORDINANCE NO. 377
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF
AZUSA, LOS ANGELES COUNTY, CALIFORNIA, ATdIENDING
SECTIONS 3, 61 35, 37 and 46 AND RENUMBERING
SECTION 48 OF ORDINANCE NO. 154 OF SAID CITY OF
AZUSA ENTITLED "AN ORDINANCE OF THE CITY OF AZUSA
PROVIDING A SYSTEM FOR THE ASSESSMENT, LEVY AND
COLLECTION OF TAXES" PASSED THE 24th DAY OF
FEBRUARY, 1914, AND THAT THERE BE ADDED TO SAID
ORDINANCE NO. 154 NEW SECTIONS TO BE KNOWN AS
SECTIONS 36a, 46a, 47 and 48. AND ALSO AMENDING
SECTIONS 30 and 33 AND REPEALING SECTION 46 OF
SAID ORDINANCE NO. 154 AS AMENDED BY SECTIONS 4,
5 and 6 OF ORDINANCE NO. 159 OF THE CITY OF AZUSA
ENTITLED "AN ORDINANCE OF THE BOARD OF TRUSTEES
OF THE CITY OF AZUSA AMENDING SECTIONS 15, 28, 29,
30, 33 and 46 OF ORDINANCE NO. 154 OF THE BOARD
OF TRUSTEES OF THE CITY OF AZUSA ENTITLED 'AN
ORDINANCE OF THE CITY OF AZUSA PROVIDING A SYSTEM
FOR THE ASSESSMENT, LEVY AND COLLECTION OF TAXES',
PASSED THE 24th DAY OF FEBRUARY, 1914."
The City Council of the City of Azusa does ordain as
follows:
,section 1: That Section 3 of Ordinance No. 154 of the said
City of Azusa entitled "An Ordinance of the City of Azusa
providing a system for the assessment, levy and collection of
taxes", is hereby amended to read as follows:
Sec. 3. Each and all of the provisions of the Revenue
and Taxation Code of the State of California, insofar as
they do not conflict with the provisions herein, are
hereby for all purposes adopted and made a part of this
ordinance.
Section 2: That Section 6 of Ordinance No. 154 of the City
Azusa entitled "An Ordinance of the City of Azusa providing a
system for the assessment, levy and collection of taxes", is
hereby amended to read as follows:
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See. 6. All taxes shall. be collected by the Tax Collector.
All taxes assessed, together with any percentage imposed
for delinquency and the costs of collection, shall constitute
liens upon the property assessed.; every tax upon personal
property shall be a lien upon the real property of the owner
thereof. The liens provided for in this section shall attach
as of the first Monday in March of each year and may be
enforced by a sale of the real property affected, and the
execution and delivery of all necessary certificates and
deeds therefor, under such regulations as are prescribed in
this Ordinance, or by action in arty Court of competent juris-
diction to foreclose such liens; provided that any property
sold to the State for delinquent taxes shall be subject to
redemption within five years and upon the terms provided or
that may hereafter be provided for the redemption of property
sold for. state taxes. All deeds made upon any sale of property
for taxes or special assessments under the provisions of this
Ordinance shall have the same force and effect in evidence as
is or may hereafter be provided by law for deeds for property
sold to the State for non-payment of taxes.
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Sectio That Section 35 of Ordinance No. 154 entitled "An
Ordinance of the City of Azusa providing a system for the assess-
ment, levy and collection of taxes", is hereby amended to read
as follows:
Sec. 35. A redemption of the property sold may be made by
the owner, or any party in interest, within five years from
the date of the sale to the City of Azusa or until the right
of redemption has been terminated. Redemption must be made
to the City Treasurer upon an estimate furnished by the
Clerk in lawful money of the United States, and the Treasurer
shall account to the City of Azusa for all moneys received
under such redemption, which said money shall be distributed
to the proper funds in accordance with the regular tax levy.
Section 4: That a new section be added to said Ordinance No.
154 entitled "An Ordinance of the City of, Azusa providing a system
for the assessment, levy and collection of taxes", to be known as
Section. 36a:
Sec. 36a: On and after June let, 1945, on execution of the
deed to the City, the right of redemption is terminated as
to all such property deeded. The right of redemption of
property which was or is deeded to the City before June let,
1945, shall be terminated as provided under this Section, if
such right of redemption has not already been terminated.
Within six months after the effective date of this Ordinance,
or within six months after the execution of a deed to the
City, if said deed is executed to the City subsequent to the
date of this Ordinance and prior to June let, 1945, the Tax
Collector shall send a notice of termination of right of
redemption to the last assessee of every assessment of such
tax deeded property. The notice shall be sent by registered
mail to the assessee at his last known address, and if no
address is known for him or if the property was assessed to
unknown owners, the Tax Collector shall make an affidavit
of such fact and file the affidavit with his record of notices
sent. The notice need not be mailed if the assesses files
with the Tax Collector a waiver of the notice. The notice of
termination of right of redemption shall state, (a)' The time
of termination of the right of redemption, (b) A description
of the property, (c) That if the property is not redeemed
before the time set for termination of the right of redemption,
the right of redemption will cease. The Tax Collector shall
also publish the notice of termination of right of redemption
once in a newspaper of general circulation, published in the
City, or if none, by posting in three conspicuous places in
the City, as to every last assessee for whom no address is
known, and for.all property assessed to unknown owners. He
may also publish all notices sent by registered mail in the
same manner. The publication by the Tax Collector of the
notice of termination of the right of redemption of any pro-
perty, shall be made within ten days after the notice as to
such property is mailed, or within ten days after the affidavit
is made, as the case may be. The time set for the termination
of the right of redemption shall be four months after the
notice of termination of the right of redemption is sent. If
any property is not redeemed before the time set for termina-
tion of the right of redemption, the right of redemption as
to such property is terminated.
section 5: That Section 37 of Ordinance No. 154 entitled "An
Ordinance of the City of Azusa providing a system for the assess-
ment, levy and collection of taxes", is hereby amended to read
as follows:
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Sec. 37. In all cases where real estate has been or may
hereafter be sold for delinquent taxes to the City of Azusa,
and the City has not disposed of the same, and the right
of redemption has not been terminated, the person whose
estate has been or may hereafter be sold, his heirs, execu-
tors, administrators, or other successors in interest, shall,
at any time after the same has been sold to the City and
before the City shall have disposed of the same, and the
right of redemption has not been terminated, have the right
to redeem such real estate by paying to the Treasurer of
the City the ammunt of taxes, penalties, 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 unpaid taxes of every description assessed against
the property for each year since the sale; or if not so
assessed, then upon the value of the property as assessed
In the year nearest the time of such redemption, with inter-
est from the first day of July,'following each of said
years, respectively, at•the same rate, to the time of re-
demption; and also all costs and expenses of such redemption,
and penalties as follows, to -wit: Ten per cent if redeemed
within six months from the date of sale; twenty per cent if
redeemed within one year therefrom; thirty per cent if re-
deemed within two years therefrom; forty per cent if re-
deemed 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 yearts 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 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, speci-
fying the several amounts thereof, whichcertificates shall
be delivered to the Treasurer, together with the money, and
the Treasurer shall give triplicate receipts, written or
endorsed upon said certificates, to the redemptioner, who
shall deliver one of said receipts to the City Clerk and
re -deliver one to the City Treasurer and may record one in
the office of the County Recorder. Upon tender 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 said certificate,
and the giving of either of the receipts aforesaid, by the
Treasurer, any deed or certificate of sale that may have
been made to the City shall become null and void, and all
right, title and interest acquired by the City, under and
by virtue of the tax sale, shall cease and determine.
In all cases where deeds have been executed by the Tax
Collector to the City of Azusa, as provided in Section 36,
and the right of redemption has not been terminated, 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 deliver, in the name of the city, to
the person in whose name the property 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 day of
19 , between City of
Azusa, a municipal corporation, first
party, and. , second
party, WITNESSETH:
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Section 6:
Ordinance c
ment, levy
as follows:
That Whereas, The real property herein-
after described was sold to first party
for delinquent taxes and penalties in
the year , and thereafter the
Tax Collector of first party executed
a deed dated and recorded in
the office of the ounty Recorder of
the County of Los Angeles, State of
California, on the day of ,
19, in Volume , at Page
recor ds of Los Angefes County, and the
right of redemption has not been terminated.
And Whereas, The taxes and penalties,
above mentioned, have been paid,
Now, Therefore, 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 the said second party
that certain real property situate in the
City of Azusa, County of Los Angeles,
State of California, more particularly
described as follows, to -wit:
In Witness Whereof, Said first party
has caused these presents to be
executed the day and year first above
written.
City Clerk of the City
of Azusa and ex -Officio
City Assessor. 11
That Section 46 of Ordinance No. 154 entitled "An
f the City of Azusa providing a system for the assess -
and collection of taxes". is hereby amended to read
Sec. 46. Whenever any property is sold to the City of
Azusa or deeded to the City of Azusa for non-payment
of taxes as provided in this Ordinance and said property
has also beer. deeded for taxes to another taxing agency,
including the State of California, the City Council of
the City of Azusa may in accordance with any provisions
of the Revenue and Taxation Code of the State of California,
make and enter into agreements for the purchase by the
City of Azusa of the interest of such other taxing agency,
including the State of California, and may on behalf of the
City of Azusa, purchase the interest of such other taxing
agency, including the State of California, and all of the
provisions of the Revenue and Taxation Code of the State
of California in respect to the purchase and sale of the
Interest of another taxing agency, including the State
of California, in and to tax deeded property, be and the
same are hereby, if not in conflict with the provisions
of this Ordinance, adopted and made a part of this
Ordinance.
Section 7: That a new section to be known as Section 46a be added
to said Ordinance No. 154 entitled "An Ordinance of the City of
Azusa providing a system for the assessment, levy and collection of
taxes", as follows:
Sec. 46a. All property deeded to the City under the provisions
of this Ordinance and all property which the City shall become
the owner of by purchase of the tax deeded interest of any
other taxing agency, including the State of California, may
be sold by the City upon election of the City Council of said
City of Azusa at either public or private sale, in the manner
hereinafter set forth in this Ordinance.
Public Sale: In case the City Council of the City of Azusa
by resolution elects to sell at public sale, the Tax Collector
of the City shall give notice of such sale by publishing a notice
thereof as approved by the City Council of the City of Azusa,
once a week for three consecutive weeks in the official newspaper
of said City. If there be no newspaper published and circulated
in the City, the notice shall be posted in four public places in
lieu of said publication. Such notice shall state specifically
the place of and the date and hour of sale and shall contain a
description of the property to be sold and a statement of the
price below which the property will not be sold. Such notice
shall also contain all of the terms and conditions of such sale.
At the time set for such sale, the Tax Collector shall sell the
property described in the notice at public auction to the highest
bidder for cash in lawful money of the United States, as contem-
plated in such notice. Within five days after each sale, the
Tax Collector shall report said sale to the City Council of the
City of Azusa, which shall direct the proper officials to make
and execute a deed to the purchaser in accordance with the pro-
visions of this Ordinance and published notice of such sale.
Private Sale: In case the City Council of the City of
Azusa by Resolution elects to sell at private sale, the Tax
Collector of the City shall give notice of such sale by publish-
ing a notice thereof as approved by the City Council of the
City of Azusa, once a week for three consecutive weeks in the
official newspaper of said City. If there be no newspaper pub-
lished and circulated in the City, the notice shall be posted in
four public places in lieu of said publication. Such notice
must contain a description of the property intended to be sold
and must further contain all of the terms and conditions of such
sale. Any and all offers to purchase such property in accordance
with the published notice of intention to sell, shall be opened
by the City Clerk publicly in the first open meeting of said
City Council of the City of Azusa after said offer has been filed.
At that time or at any time within 30 days thereafter, said City
Council of the City of Azusa may accept the highest and best bid
in accordance with the provisions of said notice of intention to
sell, or reject all bids. In the event an offer is accepted,
then upon full payment of the purchase price, the City Council
of the City of Azusa shall direct the proper officials to make
and execute a deed to the purchaser in accordance with the pro-
visions of this Ordinance and the notice of intention to sell.
Section 8: That there be added to Section 47 of said Ordinance No.
154 entitled "An Ordinance of the City of Azusa providing a system
for the assessment, levy and collection of taxes", a new paragraph
to read as follows:
Sec. 47. The word "assessee" wherever used in this Ordin-
ance means the person to whom property or a tax is assessed
by the City.
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Section, 9: That a new section to be known as Section 48 be added
to said Ordinance No. 154 entitled "An Ordinance of the City of
Azusa providing a system for the assessment, levy and collection
of taxes", to read as follows:
Sec. 48. If any provisions of this Ordinance or its
application to any person or circumstances is held invalid,
the remainder of the Ordinance and the application of its
provisions to other persons or circumstances is not affected.
Section 10: That Section 48 of Ordinance No. 154 entitled "An
Ordinance of the City of Azusa providing a system for the assessment,
levy and collection of taxes" be renumbered Section 49.
Sec. 49. 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
and shall cause the same to be published once in the "Pomotropic",
a weekly newspaper published and circulated in the City of Azusa.
Section 11: That Section 4 of Ordinance No. 159 amending Section
30 of Ordinance No. 154 of the City of Azusa entitled "An Ordinance
of the City of Azusa providing a system for the assessment, levy
and collection of taxes" is hereby amended to read as follows:
Section 4. That section 30 of Ordinance No. 154, entitled,
"An Ordinance of the City of Azusa, providing a system for
the assessment, levy and collection of taxes," is hereby
amended to read as follows:
Sec. 30. On or before the fifth day in June of each year, the
tax collector must publish the delinquent list, which must
contain the names of the persons and a description of the
property delinquent, and. the amount of taxes, penalties,
and costs due, opposite each name and description, with
the taxes, due on`personal property and City Poll Tax added
to the taxes on real estate, where the real estate is liable
therefor, or the several taxes are due from the same person;
provided, however, that before publication of said list the
tax collector and clerk shall jointly arrange said list in
such manner that said publication shall designate in some
particular manner the property contained in said list which
was sold to the City five years previous under the provisions
of the Tax Ordinance of the said City of Azusa, on which the
taxes remain unpaid, and which property has not been redeemed
or the sale thereof canceled, and which property the City
would otherwise be entitled to a deed thereof after the
lapse of five years from said previous sale.
The Tax Collector must append to and publish with the
delinquent list a notice as follows:
1. That unless the taxes delinquent, together with the
costs and penalties thereon, are paid, the real property
upon which said taxes are a lien will, by operation of the
law, be sold to the city, in the City Tax and License
Collector's office at a day and hour to be designated in
such notice, which date of sale must not be less than
twenty-one nor more than twenty-eight days from the time
of the first publication of such notice.
2. That unless all taxes delinquent, together with costs
and penalties are paid upon the property which has not been
redeemed from the sale made to the city five years previously,
the real property upon which such taxes are a lien will be
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sold in the Tax Collector's office, at a day and hour to
be designated, which day must be not less than twenty-one
nor more than twenty-eight days from the first publication
of said notice, by the Tax Collector at public auction to
the highest bidder for cash in lawful money of the United
States, according to law.
3. That the right of redemption will be terminated
upon the execution of a deed to the City.
The publication herein provided for shall be made once
a week for 3 consecutive weeks in some newspaper published
in the City, or if there is no newspaper then by same
publication in some newspaper in the County wherein said
property is located.
He shall also publish with said delinquent list an
index thereto containing names of the persons delinquent
alphabetically arranged.
Section 12: That Section 6 of Ordinance No. 159 amending Section
46 of Ordinance No. 154 of the City of Azusa entitled "An
Ordinance of the City of Azusa providing a system for the assess-
ment, levy and collection of taxes" be and the same is hereby
repealed.
I hereby certify that the foregoing Ordinance was
adopted by the City Council of the City of Azusa at its meeting
held on the 7th_ day of August, 1944, by the following vote:
Ayes: Gouncil*rer: Owens, Jumper, Memmesheimer, Lamm
Noes: Councilman: Morden
Absent: None
ATTEST: C� y
CITY CLERK OF THE Y OF AZUSA
Approved this 7th day of August, 1944.
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STATE OF CALIFORNIA )
}
COUNTY OF LOS ANGELES } SS.
I, Mae A. Hynes, City Clerk of the City of Azusa
do hereby certify that the foregoing Ordinance was introduced,
placed upon its first reading and read at a regular meeting of
the City Council of t.be City of Azusa, Los Angeles County,
California, duly and regularly held July 17, 1944, in the regular
Council Chambers of said City Council in said City of Azusa,
Los Angeles County, California; that said Ordinance was regularly
passed and adopted by said City Council, signed. by the Mayor and
attested by the City Clerk of said.City at a regular meeting of
said City Council in said City on the 7th day of August, 1944,
and that same was passed -and adopted by the following vote of the ,
Council:
AYES: Councilmen: Owens, Jumper, Memmesheimer, Lamm
NOES: Councilman: Morden
ABSENT: None
I, the City Clerk of the City of Azusa, do further
certify that I caused said Ordinance to be published on the
10th day of August, 1944, in the A-usa Herald and Pomotropic,
a newspaper of general circulation, printed, published and
circulated in said. City of Azusa, and that the same was published
in accordance with, law.
M. A. Hynes
City Clerk of the ity of Azusa