HomeMy WebLinkAboutORD NO 30ORDINanCE NO .. ~0
NE~ SERIES.
AN ORDINANCE PROVIDING F0R THE ASSESSMENT OF
PROPERTY IN THE CITY OF BAKERSFIELD AND THE BAKERSFIELD
SCHOOL DISTRICT: F0R TE LEVYING 0F TA~IES THEREON AND
FOR THE COLLECTION 0F TIC SA~2~E: ~/qD REPEALING ORDINANCE
NO. 2~9.8. -
BE IT 0RDAINED BY THE COUNCIL OF THE CITY OF BAKERSFIELD,.
as follows:
CH~TER I.
PROPER'Ff LI~3LE TO T~/ATION.
SECTION 1. All property in this City not exempt from taxation under
the laws of the United. States or the Constitution of the State of
California, as the same now are or my hereafter be amended, is sub-
ject to taxation as in this ordinance provided. But nothing 'in
this ordinance shall be construed to require or permit double taxa-
tion.
SECTION 2. Shares' of stock in corporations possess no intrinsic
value over and above the actual value of the property of the cor-
poration which they stand for and represent, and. the assessment and
taxation of such shares, '~fid also of the corporate property, would
be double taxation. Therefore, all property belonging to corpora-
tions, excepting those exempt from municipal taxation as provided
by the laws of the United States or the Constitution of the State
of California, shall be assessed. and taxed., .but no assessment shall
· be made of shares of stock of any such corporation, nor shall any
· ' holder of any such stock be taxed· therefor.
SECTION ~7. .... EFy 'person claiming 'property to be exemp~-fr4m taxation
shall make return thereof to the City Asses, sor annually, the same
as other prop~.r'ty listed for taxation, and shall accompany the same
by an affidavit, on forms to be· furni~S'hed by or subject to· ~he
proval of the Assessor, stating the facts under which said property'
is claimed to be exempt.
The Assessor may, in his discretion, re-
quire other or additional proof of the facts stated. by such affiant
before allowing the exemption claimed.. Failure upon the part of
any person entitled to e~emption ~nder the provisions of Section
l~. · of Article XIII of the Constitution of the State of California
to make affidavit or furnish evidence as herein required, between the
first ~onday in March and the first Monday in July of each year, ~i"-
shall be deemed and treated as a waiver of such exemption by such
perBon.
CHAPTER II.
DEFINITIONS.
SECTION 4. VPnenever the terms mentioned in this section are employed
in this oralinane, they are employed in the sense hereinafter affixed
to them.
FIRST. The term "property" includes moneys, credits, bonds,
(except of railro. ad or quasi-public corporations), stocks, d·~es,
franchises and all other matters and things real, personal and mixed,
capable of private ownership.
SECOND. The term "real estate" includes:
1. The possession of, claim to, ovmership of or right to
the possession of land.
2. Improvement s.
THIRD. The term "improverants" includes:
1. All build~Es, structures, fixtures, fences and im-
provements erected upon or affixed· to t. he land·, except telephone
and te~gr,-~ph 1 ines.
B. All fruit, nut-bearing or ornamental trees and vines,
' n'o~ 'of'natUral 'growth, excepting fruit and nut-be'aring trees under
-2-
four (4) years of age, and. grape vines under three (3) years of age.
FOURTH. The term "Personal Property" includes everything
which is subject of ownership not included. within the meaning of the
term "real ~'~a't.~"' '~ or "improVements".
FIFTH. The terms "value" ~nd "full cash value" mean the
amount at which the property would be taken in payment of a just
debt from a solvent debtor.
SIXTH. The term "cred~,ts" mean those solvent debts not se-
cured. by mortgage or trust. deed., owing to the persdn, firm or cor-
poration or association assessed. The term "debt" means those
unsecured liabilities owAng by the person, firm, corporation or
association · ~ assessed to bona-fide residents of this state, or
firms, associations or corporations doing business therein; but
credits., claims, debts and demands due, owing or accruing for or on
account of money deposited with savings and. loan corporations shall
for the purpose of taxation, be. deemed and treated as an interest in
the. property of such corporation, and shall not be 'assessed to the
creditor or owner thereof.
CHAPTER III.
TREASURER EX-OFFICIO TDX COLLECTOR.
SECTIGR ~. The Treasurer of the City of Bakersfield. shall be ex-
officio Tax Collector in and for said City. It shall be his
duty to do and perform any and all acts required.. to be done and
performed. by the 'Tax Collector under the provisions of this ordin-
ance, as the same is now or may hereafter be amended.
SECTION 6. The said. Treasurer shall keep an appropriate record. of
all moneys collected b~ him as Tax Collector. He shall make ths
proper entries.on the assessment book or roll and'delir~qu~nt:"l.i.~t
of all payments, sales and other transactions relating thereto.
shall perform such other duties as my now or hereafter be .required"
of the Tax Collector of the City of Bakersfield by the Charter.' or
ordinances of said City. ":"':'
CHAPTER IV.
ASSESS~EENT OF PROPERTY. ....~ ...
· · ....-.~i :~!!~' "'
SECTION 7. All taxable property in the City of Bakersfield 'mu~'..~'~ .....
assessed at its full cash value. Lands and. improvements therefor,
shall be separately assessed. Cultivated and. uncultivated land' of
the same quality and similarly situated sha-ll be assessed at~'.~the
same value.
SECTION 8. All other taxable p~operty must be assessed.· as provided by
the Charter and ordinances of the City of Bakersfield. Land must
be assessed where the same has not been laid out in plats filed in
the office of re~d~~07
the County Recorder Of e n County, in parcels or sub-
divisions not exceeding six hund ·acres each, 'and lands which
hs. ve been so platted m~st be assessed by descriptions according to
such plats..
SECTION 9. The Assessor must between the first Nonday in Narch and
the first Nonday ~f August, in each-year, ascert-ain the names of
all taxable: inhabitants, and. all the property in the City of Bakers-
field~ ~ubject to taxation, except such as is required by law to be
assessed by the State Board of Equalization, and must assess such
property to the person by whom it was owned or claimed, or in whose
possession or control it was at twelve (12) o'clock meridian of
the first v~.onday in I. farch next preceding; but no mistake in the name
of the owner or supposed owner of real property shall render the
-%
· . 'aSSessment 'thereo-f invalid. In .assessi.~ solvent credits not se-
-cured by-mortgage. c.r trust deed, a deduction therefrom shall .be ...i
made' of d 'sdX~.' ona-fide res of this sta~e.' In ascertain-
ebt b idents
'iiag ~i~e'-names of 'ai.1 taxable inhabitants and all the p:r~pert~- in the
~:..'-:City of Ba~:.ersfie.~d ·'subject to taxation f6r may'year, the assessor .'. ~:
'j "'~r.~"'~ake or take. dopy of the nam. e.s and descriptions of property con-.. '~[!~:
~.' tained in any o'r all of the statements whiSh have for that ·year been
"made. ahd delivered by each tax !~ayer.to the assessor of 'the County..
of Kern, or may make or take a copy of any Or all lists.made by such
CoUnty Assessor where any tax payer, after demand, shall have neg-
lected or-refused to give to said City Assessor such statement. The
assessment roll made by said County Assessor shall be copied as to..
names of taxpayers, descriptiom o-f property and valuatiOnS' thereof
in making the assessment of property situated in the Bakersfield
· School DistriCt but.outside the corporate limits of the City of
Bakersfield ..
SECTION 10. The Assessor may exact.. from each person asta. tement,
'.under oath, setting forth specifically all the. real' and personal'.
._j.
property ovmed by such person, or in h$.s possessio'n or under his
control, situated in the City of Bakersfield at twelve (12) o'clock
meridian on -the first Monday in March next preceding. Such state'. · "'-!
ment shall be in writing, showing separate!.y......:.
1. 'All property belon~Ein~ to, claimed by, or in the poss-
-ession or under the control or management of such person.
2.
ion' or under the control or management of any firm of which suC.h .
person is a member.
~ All.property belonging'to, claimed by, or'i~'~t~""po~S~,~~
All property belonging to, claimed by, or in the possess-
ion ~r under the 'control or management of any corporation of which
such person is Pre.si~_~nt,, secretary cashier or managing ~gent.
4, An exact description of all lands in. parcels or subdivisigns,.
improvements and. personal property, and. all taxable ~tate, couSty,
city or other municipal or public bonds. and. the taxable bonds 'of an~
person, finn or corporation, and deposits of money, gold dust or
other val!~ables, and the names of the persons with whom such deposits
are made, stud the places in which they may be found,
5- All solvent credits, unsecured by deed of trust, mortgage or.~-~.
other lien on real or personal property,. due or owing to such person
or any firm of which he is a mer~oer, or due or owing to any corpora--.....:..
tion of which he. is president, secretary, cashier or managing agent, ....
deducting from the s~m total of such credits such debts only unsecur-
ed by' trust deed, mortgage or other lien on real or personal property
as may be owing by such person, firm or corporation to bona-fide
residents of this s~ate. No debt shall be so deducted unless the
statement shows the amount of such debt as stated under oath in
aggregate. Whenever 'l',?~-. one ~n~n~b~e~T of a firm, .or one of the proper
officers of a corporation, has made a statement showing the property
of the firm or corporation, another member of the finn, or another
.officer need not include such property in the statement made 'by him,
but his statement must show the name of the person or officer who
made the statement in which such property is included.
SECTION 11.. The Council must furnish the assessor with blank forms, of
the statements provided for in the preceding sections, affiMing'there
to an affivit which must be substantially as follows:
"I, ~. do swear that I am a resident
of the City of Bakersfield; that the above list contains a full
and correct statement of all property subject to taxation which I
or....an~y finn of which I am a member, or any corporation, association
or company of which I am president, secretary, cashier or managing
agent, ovmed, claimed., possessed or controlled, at twelve o'clock
meridian oh the first Monday in March last, and which is not already
assessed. this year, and that I have not in any manner whatsoever
transfer:red or disposed of any. property or placed any property
out of said City or my poSSession for the purpose of avoiding any
assessment upon the same or of making this statement;.' and that the
debts therein stated as owing by me are owin~E to .bona-fide resid-
ents of this state, or to firms or corporations doing business in
this state."
The affidavit to the statement on behalf of a firm or corporation ,..:-.
must state the principal place of business of the firm or corpora-
tion and in other respects conform substantially to the preced. ix~g
form.
SECTION 12. The assessor may fill out the statement at the time he
presents it, or he may deliver it to 'the person and require him,
within an appointed time, to return the same to him, properly filled
out. The assessor may deliver such blank statement in person or
may mail the stance to each person, owner of or having in his posSess-
ion · or and. er his control property subject to assessment within the
City of Bakersfield, and the assessor shall also include with said
blank statement, w~en so mailed, a notice in writin~ that said
statement must be filled out and ~etmmed to the assessor within s.
certsdn time, as said assessor my prescribe. The mailing of such
blank statements, as herein provided., to such person's last known
postoffice address shall be considered as a dems.nd upon s~xch person
for a statement of his property or of the property in his possession
or under his control.
SECTION 1]. The Assessor shall have power:
1. .To req. uire any person fo,~nd within the .City of Bakersfield to
make m~d subscribe an affidavit giving his name, place of residence
or place of business, and whether he is the ovmer. of any taxable
property.
2. To subpoena and examine any person in relation to a~...y state-·
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of residence, or place of business, or to appear and. testify when
each and e~ery refusal and as ~ften a8 the dame is repeated, forfeit
to the. City of Bakersfield the sum of 8ne Hundred Dollars ($100.00)
Bakersfield. All moneys recovered. by any assessor under the =pro-
C~ty.
SEd~ION 14. If any person after demand n'~ee by the assessor, neelects
ns. me, and must m~ke an estimate of the ~aZue of the proper~y of s,,oh
by the Council.
SECTION l~. If the owner...or claimant of any property not Zisted by
anotiher is absent or unknown, the assessor must mske and estimate of
the valu~e of such property.
if it appears of record in the office of the County Recorder of Kern
County. the prop.erty must be assessed to such name, If unknown to
the assessor, and if it does not appear of record., as aforesaid, the
property m~st be assessed. to unknown Owners. ".
SECTION 17. .Ail per'sOnal~',pvr.~perty consigned for sale to .any person,
within the City of Bakersfield, from any place ou~ml~ of this.
State ~o,r. '.fr'om .other' cities or ~o.'unt.i~Us.. in'. this:-~ate must be assesseel
the same as other property.
The improvements to be assessed against the particular
me~ts thereon.
· SECTION 18. When a person is assessed as .sg. ent, trustee, bailee, g~a. rd.
jan, execu~tor or a&ministrator, his representative design. ation must
be added to his name and the assessment entered on a separate line
· from his individual as. sessment.
SECTION 19. The undistributed or unpartitioned property of deceased
persons ms.y be assessed to the heirs, guardians, executors, or ad-
ministrators, and a pa~nnent of taxes made by either binds all ps~rt-
ies in interest for their equal proportions.
SECTION 20. Money and property in litigation in possession of the
Coanty treasurer, a court, coanty clerk, or receiv.er, must be assess-
ed to such treasurer, clerk or receiver as such, and the taxes be
paid thereon :ruder the. direction of the court.
SECTION 21. Any property wilfully concealed, removed, transferred or
misrepresented by the owner or agent thereof to evade taxation, upon
discovery must be assessed at not exceeding ten times its value, and
the assessment so made must not be reduced by the Council.
SECTION 22. Any property discovered by the assessor to have escaped
assessment for the last i~reeeding year, if such property is in the
ownership or under the control of the same person who owned or con-
trolled it for such preceding year, may be assessed at double its
Value.
or roll
SECTION 2B. The Assessor must prepare an assessment book/with appro-
priate hes.din~s,-in which must be listed all property within the City
of Bs,kersfield ~t~e~h~h ~-~t.,~ia~eu~. the appropriate head.
1. The name and postoffice address. if known, of the person to
whom the property is assessed.
2. Land, by township, rang.e, section, or fractional section; and
when· such 'land is not a congressional ~ivision or subdivision, by
· metes and bounds, or' other description sufficient to identify i~., -.
giving an estimate of the n~mber of acres, not exceeding~ in each and
every tract six h~ndred an5 forty acres,l~cati~y', and the improve-
section, tract, or lot of land. upon which they are located.
3. City lots and. b~ocks, as numbered on the official plats thereof,
on file in the office of the County Recorder of the Comuty of Kern,
and the improvements thereon.
4. All 'persOnal property showing the number, kind, amount and'
quality; b,at a failure to enumerate in detail such personal property
does not invalidate the assessment.
5. The cash value of real estate other than city lots and blocks.
6. The cash value of improvements on such real estate ·
7. The ~;ash value of city lots and blocks.
8. The cash value of improvements on city lots"and blocks.
9. The cash value of improvements on real estate assessed to
persons other than the owners of the real esta. te.
10. The cash value of all personal property exclusive of money.
ll. The amount of money.
12. Taxs-ble improvements owned by any person, finn, association or
corporation, located upon land exempt from taxation shall, as to the
manner of assessment, be assessed as other real estate upon the asses s-
ment book or x~oll. No value shall, however, be assessed. s~ainst the
exempt land'. nor ~nder any circumstances shall the land be charged
with or become responsible for the assessment made agednat any tax~bl.e
improvements located. thereon.
l~. The total value of all property.
14. Assessments containing- solvent credits, must be entered after
the proper deduction has been made, in the personal property column
in the assessment book or roll.
SECTION 2~. The Assessor must prapare an index to ~h.e'asse.ssment book
~or: rotl.,..wh,ich must show the name of the taxpayer and each page
-whereon his assessment appears.
SECTION 25. On or before the first Monday in A~g-,ust in each year, the
assessor must complete hiSj.;~ss~S'~rne~i]t b.o.:ok or roll. He or his d.e-
putice must take and subscribe an affidavit in the assessment books
or rolls to be substantially as follows:
"I, , Assessor of (or deputy assessor, as the
-'; case may be, ) the City of Bakersfield, do wwear that between the
first Monday in March and the first Monday in A~g~ust, ninteen hun-
dred and , I have made diligent inquiry and. examination
to ascertain all the property Within the City of Bakersfield (or
within the subdivision thereof assessed,byA me, as the case may be, )
subject to assessment by me, 'and that the same has been assessed on
the assessment book or roll, equally and uniformly, according. to the
best of my judgment, information and belief, at its full Cash value
and that I have faithfully complied with all the duties imposed on
the assessor under the revenue laws; and that I have not imposed
any unjust or double assessment through malice or ill-will or other
wise, nor allowed any one to escape· a just and equal assessment
thro.ught favor or re.lard or otherwise."
But the failure to take or subscribe such affidavit, or-any affidavit
will not in. any manner affect the validity of the assessment.
SECTION 26. The Assessor must, when directed to do so by the Council,
make a plat of the various blocks within the City, and. ma. rk thereon
in sub-divisions the name of the ·person to whom each lot, piece or
parcel of land is assessed.
SECTION 27. As soon as completed. the City Assessor must proceed. to .
add up the valuation'and to enter the total valuation of each l~ind. of
property and the total valuation of all property on the assessment
book or roll. The column of acres must 'shoe the total acreage of
the lands in the City not assessed· by lots or blocks. Said assess-
· merit-book-o~.~--roll..; together with the map books and statements must ....'..'
then be delivered· to the Clerk of the Council, who shall give notice
thereof, and. of the time, as fixed by Section 54 of the Charter of the
City of. Bakersfield when the Council, sitting as a Board of Equaliza-
tion, will meet to equalize the' assessments, which notice shall be .'.'
given by publication in the newspaper designated as the official· news-
paper. In the meantime the assessment book or roll, mp books and
statements must remain in the office of the City Clerk for the inspec-
tion of all persons interested. After the CounCil, 'Sitting. as a
Board of E,~ualization, has compl.~ted its labor.~', the map book and
statements shall be returned to the assessor's office and 'shall b~.
kept in his office for future reference.
SECTION 28. Every assessor who fails to complete his assessment book
or roll forfeits the sum of one thousand ($1,000.00) Dollars, to be
recovered on his official bond, for the use of the City, in an action
brought in the name of the City of Bakersfield by th~ City Attorney
when directed so to do by the Council,
SECTION 29. Lands once described on the assessment book or roll, need
not be described a second time but any person claiming the same and.
desiring to be assessed therefor, my have his name inserted with that.~'..
of the person to whom such land is assessed.
SECTION S0. The' Assessor and. his sureties are liable on his official
bond for all taxes on property within the City of Bakersfield which,
through.his wilful failure or neglect, is ~nassessed.
SECTION ~].. Any taxpayer who shall have knowledge of any property that
has es~caped taxation, as provided in.the prededing section, my file
with the Council an affidavit setting forth the fact that Such pro-
perty has, through the wilful failure or neglect of the Assessor,
escaped taxation, together with a description of the property as near
as such taxpayer my be able to give, .whereUpon the said. Council shall
direct the City Attorney to commence an action on the Assessor's bond.
for the ~ount of taxes lost through such. wilful failure or neglect.
the "
SECTION B2. 0nXtrial of such ~ction, t~e value .of the property uns~s~.
Sessed being' sluown, 'j'udgement for the 'amount of taxes tHsjt should .~.~
have been collected thereon must be entered,s~and the. amount thus ·
recovered. shall be distributed. as provided in section 108 of this
Ordinance.
SECTION 33. Water ditches constructed for manufacturing.~ or irrigating
purposes must b.e assessed the same as real estate by the assessor
at a rate per mile for that oft ~
p ion^such property as lies within
the City,
CHAPTER V.
· EQUALIZATION OF TAXES -- CITY BOARD OF EQUALIZATION.
SECTION 34. The Council of the City of Bakersfield shall meet on the
first Zond.~-~y i~ Aug, ust at l0 o'clock in the forenoon of said day in
each year, and.sit as a Board· of Equalization, to examine the assess-
meat book or roll and equalize the assessment of property in the City'
and shall continue in session for at least five days, but if the Board
of Equalizs%ion is unable to complete the equalization of taxes in.
the City of Bakersfield within said time, it must continue in session
for that purpose from time to time until the business of equalization
is disposed of, but not later than the third. Monday in Aug.~ust. They
shall have power to hear complaints -and to correct or modify any as-
sessment or cancel any assessment illegally made, provided. that
notice shall be given to the party whose assessment is to be raised.,
SECTION 35. The Council after giving- notice in such manner as it may
by rule prescribe, shall have power to increase or lower the entire
assessment as shown on the assessment book or roll or any assessment'
contained therein, so as to equalize the assessment o~.' property con-
tained. in said book or roll, Snd~ake. the assessment conform to the
true value of such property in money, subject~ however, to the notice
~rovided in the preceding section. ~·
SECTION ~6. No reduction must be made in the valuation of property
unless the party affected thereby or his' ag~ent makes and files with
the Council a written application therefor, verified by his oath
showin~ the facts upon which it is claimed. 'such reduction Sho:uld.be
mad e.
SECTION 37. Before the Council grants the application or makes any.
reduction applied for, it must first examine, on oath, the person' or
the agent making the application touching the value of the property
of such person. No' reduction must be made unless such person or the
agent.making the application attends and answers all questions per-
tinent to the inquiry.
SECTION 38. Upon the hearing.~ of the application, the Council may sub-
posna such. witnesses, hear and take such evidence in relation to the
subjec~ pending as in its discretion it may deem
SECTION 39. Durin~F the session of the Council, sitting as a Board of
Equalization, the assessor and any deputy whose testimony is needed
must be present, and may make any statement or introduce and examine
witnesses on questions before the. Council.
SECTION 40. The Council may require the Assessor to enter upon the
or roll
assessment book/any property which has not been assessed; and any
assessment made as prescribed in this section has the same force and
effect as if made by the Assessor before the delivery of the assess-
or roll
ment book/to the City Clerk.
SECTION 41. Whenever property .has been sold to the City for taxes and
remains unredeemed upon each subse uent assessment, the Assessor shall
' te or rol~
en r upon the assessment boo~', inTnediately after the description of
the property, the fact that said property has been sold for taxes and
the date of such sale. Upon all bills or statements of or for'taxes
accruing on said property subsequent to the date of said sale'and
prior to the redemption of said property or the execution to the City
of a deed therefor, shall be distinctly and legibly written, printed
or stamped the words "sold for taxes" and also the date of such sale.
SECTION 42. During- the session of the Council sitting as a Board of
............. ~aaiiz&tion', it may direct the AssessOr to assess 'a~y"taxable pro-.
perry that has escaped assessment, or to add to the amount, number or
quantity of property when a false or incomplete list has been render-
· ed; and. to made and. enter new assessments (at the same time cancel-
' ~Ae
ling previous entried) when any assessment m~y by him is deemed by
the Council so incomplete as to render doubtful the collection of the
tax; b~t the Clerk must notify all persons interested by letter de-
livered personally or deposited· in the postoffice postage prepaid,
and addressed to the person interested, a reasonable time before
action taken, of the day fixed when the matter will be investigate~
SECTION 4~. The Clerk of the Board· m~st record in his minute book all
c~es, corrections. and orders md.e. by the Board, and d. uri~ its
session, or as soon as possible after its adjournment, must enter
upon the assessment book or roll in red ink all ch~es ~d correct-
ions m~e by the Board, ~nd on or before the fourth Monday in A~ust.
must affix thereto, subscribed by him, m affidavit as follows:
"I, _ , do swear that, as Clerk of the Co~cil,
sit~i~ as a Board of E~ualization of the City of B~ersfield, I
~ve kept correct minutes of all acts of the B6ard touchi~E altera-
tions in the assessment 'book or roll; t~t all alteration ~reed
to, or directed to be.made,. ~ve been rode ~. entered in the book
or roll, ~d that no ch~es or alterations have been rode therein
except those authorized."
CHAPTER VI..
LEI/Y OF TA~.E8.
SECTION 44. The City Council must not later than the first Tuesday
in September of each year, pass -an ordinance fixing the rate of City
taxes to be levied upon each one hundred dollars.' of taxable property
in the City' of Bakersfie!d, sufficient to raise the mounts estimated
to be required in the annual budget, less the estimated amount. to b'e
received from fines,. licenses and other sources .of revenue, desi~at-
ing the nunsbet of cents levied for each fund on each one hundred
dollars o'f taxable property.
And, if a levy be made for school purposes as d.~signated in section
56 of the Charter of-the City of Bakersfield, such levy shall be made
!
on all property within the Bakersfield Sqhool District. They shalI
then deliver the assessment book or roll to the auditor, who shall
compute an~ 'carry out the amount o'f the tax so levied"upon each
cel of property contained in said assessment book or roll. The cor,
rected list for each tax shall be the assessment book or roll of
said tax for said year, and it shall be certified by the auditor as
being the assessment book or roll of said tax.
SECTION 45. Every tax has the effect of a judgment against the person
and every lien cres.ted by this title has the force and effect of an
execution d. uly levied aga.inst all property of the d. elinquent;L;the
judgment is not satisfied nor the lien removed until the taxes are
paid or the property sold for the'payment thereof.
· SECTION 46. Every tax. due upon personal property is a lien upon the
real property of the owner thereof from and after twelve o'clock
meridian of the first Monday in March in each year.
SECTION 47. Every tax due upon real property is a lien against the
property assessed; and every tax due upon improvements assessed to
others than the om~ers of the real estate upon which said improve-
~en'ts is situate', is a lien upon the lands and improvements except
when s~id real estate is exempt from taxation under the laws of the
United~:States or the Constitution of the State 'of California, in.w~ii~h
case s~id tax is a lien upon the improvements alon~_~,which several
liens attach as of the first Mo.nday in I~k~rch in each year.
C HAP~ER V I I
DUTIES OF AUDITOR IN RELATION TO REVENUE.
SECTION 48. The City Auditor as soon as the assessment book or roll
ha'S been' equalized by the Council an+.elivered to him, must proceed
to check the addition of colamns showing the total valuation of all
kinds of property, and the column of acres showing the total acres~.~e
of lands in the City not assessed by lots, and correct any clerical
errors therein.
SECTION 49. - The City Auditor must"then compute and enter in a sepa- rate money-column in ..the assessment book or roll,-the respective sums
".~-~.'L~ ..dol!_a..rs and '.cents, rejecting the fraction of a cent, to be paid
--as a tax on the property therein enumerated. and segregate and place
~'~ the proper columns of ·said assessment book or roll the respectiv.e.
amounts due in installments as. provided· in Section 55 of this ordin-
.ante, and. foot up the columns showing the total amount o'f s.u. ch taxes
and. the columns of total value of property:= in the city, as corrected
under 'the direction of the City Council, sitting as a Board of Equal-
"1~ i zat i on. "
SECTION .~0. On or before the fourth Monday in SeptemberS- the City
·/~uditor must deliver the corrected· assessment book or roll to' the
City Tax Collector, with an affidavit attached thereto and. by him
subscribed. as follows:
:~" "I, ,Auditor .Of the City of
~'~ '-"-B.'.akersfield, do' swear that I received· the assessment book or
roll of the taxable property of the City of Bakersfield from the
Clerk of the Council of said City, with his affidavit thereto
'~ affixed.-:and that I have corrected it and made it conform to the
requhements of said City Council sitting as a Board of Equaliza-
tion; that I have ~.'e'6~0nedand computed the respective sums due
as taxes. and have added up the columns of valuations, taxes and
acreage, as required by the Charter and. ordinances of the City of
Bakersfield, and that the book or roll to which this affidavit· is
~ affixed is the true assessment book or roll of said City, made in
the manner prescribed by said Charter and ordinances."
· SECTION 51. On delivering the assessment book or roll to the City Tax
Collector the Auditor must charge said Tax Collect·or with the full
amount of the taxes levied .... :. "-
SECTION 52. The City Auditor must verify by his affidavit attached
thereto, all statements made by him under the. provisions of this
title ~
SECTION 53. .The City Auditor, if the assessment book or roll or the
delinquent tax list is transfered from one Tax 0ollector to another~"
must credi~ the one and charge the other wi,th the amo..unt then out-
'standin~E on Said' assessment book or roll or said deli.nquent list.... .....
SECTION 54. On on before the hot~r of the day fixed. by.'the Tax Col.lector
for the sale of property delinquent for taxes, the AUdit, or must
furnish such Tax Collector a report in condensed form, of all property
r'edeemed since the date of the tax sale for the precedifmg year."
The said Tax Collector must use such report in the enforcement of ""'Z.i'~i!~.)''~:''
sections 7/=°, 105, Arid 1.06 of this Ordinance.
CHAPTER VIII.
COLLECTION OF PROERTY TAXES.
SECTION 55. On or before the third Monday in october the tax collector
must publish a notice in the official newspaper, speCi.,f~i'ng: ""
1.' That the taxes on all personal property secured by real pro-
perry, and one-half of the taxes on all real property, will be due
and payable on the third Monday in October, and will be delinquent
on the first Monday in December next thereafter, at five o'clock
and that unless paid prior thereto, fifteen per cent will'be added.
to the amount thereof, and that if said one-half be not paid before
the lzst ~onday in April next, at five o'clock P.M. an additional fiv~
per cent will be added thereto. That the remaining one-half of the
MO da
taxes on a.13. real property will be payable on and after the second~
in January.next s~d will be delinquent on the last Monday in
next thereafter, at five o~clo'ok P.M., and that unless paid prior
thereto, five per cent will be added. to the anlount thereof.
2. That all taxes may be paid at the time of 'the first inst~
as heroin provided, is due and payable. "
3. The 'times and. places at which payment of taxes may be made.'
SECTION 56. The notice in every case must be published daily for two
weeks in the official newspaper published in the City of Bakersfield.'.
SECTION 57. All taxes must be paid at the office of the City TreaSurer
e~cePtp. er~sonal~.pr~oper. t.~ax collected. by the City Assessor.
~E~'I'iON 58. The"Tax Collector must mark the date of th~ payment of
any 'tax, ore: the several partial payments as the case may be, in the
assessment book or roll, opposite the proper assessment.
~E~TION 59. He must give a receipt to the person paying any tax, or
any part of any tax, specifying the amount of the assessment and the
tax paid or ~art of tax paid, and the a~.ount remaining unpaid, if
any, with the description of the property assessed.; provided that' the
receipt for the last installment of taxes may refer, by the number or
other intelligible manner, to the receipt given for the first install-./-
ment of ta~.~es, in lieu of a description of the property assessed.
o. b for
sECTION 60. On/tEe .~rs~ Monday of each month, the tax collector must
settle with the Auditor for all moneys col'lected~fo~ ~th~ City,. and
pay the ssme to the City Treasurer, and on the same day must' deliver
to and file in the office of the City Auditor a statement under oaths,'
showing:
1. ~m itemized account of all his transactions and receipts since
the last settlement.
2. That all money collected by him as tax-collector hss been paid
to the City Treasurer.
SECTICE 61. A tax collector refusing or neglecting, for a perio~ of
five days, to make the payment and settlements required in this
ordinance, is liable for the full amount of taxes charged upon the
assessment book or roll.
~ECT_TON ..62. °fhe Oi~y Attorney must bring suit sg..~inst the Tax Collector
and his sureties for such amount; and when the suit is commenced-ne
credit or s,llowance must be m~de to the Tax Collector for the taxes
outstanding..
SECTION 63,. On the first M-onday in December of each.year, at .f'i~e:' "'-~ :. '-'..~-'-.
o'clock P,L~ all taxes then unpaid, except the last installment e'.~ ":
.... . .~..' ':~;~..':. I~. .
the 'real property taxes, are delinquent, and thereafter the tax col-
lector must collect for the use of the City, an additional fifteen'
..
per cent thereon; provided, that if they be not paid before the last
Monday in April next succeeding, at ~iT~e o~clock P.I~i, he shall collect
an additional five per cent thereon, On the last ~onday in April'
each year, at fi:ve o'clock P,M,, all unpaid portion of the remini~
one-half of the taxes on all real property is delinquent, and there-
after the tax collector must collect' for the use of the City, m add-
..
itional five per cent thereon; provided, that the entire tax on ~y
re~ property. my be paid at the time the first installment, as aboy.~ ..:.-.
provided, is due and payable; ~d provided further that the t~es on
all persons.1 property msecured by real property shall be due ~
payable i~xedia. tely after the assessment Of said personal property i~
made,
otr before
SECTION 64, on/he third Monday in December of each year, the tax col-
lector must attend at the office of the Auditor with the assessment
book or' roll, having all items of taxes collected, marked. "paid",
The Auditor' shall thereupon compute and enter against all the items.
of taxes due and. unpaid, the penalty for delinquency, foot up the
total amount of penalties then due, and must within ten days there-
after, deliver to said tax collector the assessment book or roll and
charge him with the amount of said penalties,
or t~efor.~ .'
SECTION 65. r~' e ~b~r~h ~.~onday in May of each year, the tax collector
0 ~h
must attend at the office of the Auditor with the Assessment book or
roll, having ~1 items of taxes and penalties collected, marked. "paid
and at the same time he shall deliver to the Auditor a.complete
d~l'inquent !'i~t of'all persons and property 'then ~wi~g"~axes,"
SECTION 66, In the list so delivered must be set down-in numerical or
alphabetical order all matters and thin~.---~s contained in the assess-
ment book or roll and relating to delinquent persons or pro. perty,
with th'e page and. number of each persor~s assessment,
qEEOTION 67. The Auditor must carefully compare the list with the as-
sessment book or roll, and if satisfied. that it contains a f~dl and
true statement of all taxes, penalties and costs due and. unpaid, he
must foot ~xp the total amount of taxes, penalties and costs ~so remain-
ing unpaid, credit, the Tax Collector who acted. under it therewith,
and make a final settlement with him ~f all taxes, penalties and cost
charged against him on the delinquent tax list a~.s~snmont, and must
require from him sn immediate account ~fo~- any existing deficiency.
SECTION 68. After settlement with the Tax Collector, as prescribed. in
the preced. ing~ section, the Auditor must charge the Tax Collector then
acting with the amount of taxes, penalties and costs due on the delim
quent tax list and. within three days thereafter deliver the list.,
duly certified, to such Tax Collector.
SECTION 69. On or before the eight 'd'ay of June of each year, the Tax
~ollector nust publish the~ delinqu, ent 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; the taxes
due the Bakersfield School District added to the taxes on real estate
where the real eatate is liable therefor, or the several taxes are
due from the same person; provided, however, that l~'efore publication
of said list the Tax Collector and Auditor 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 Section 75
of this Ordinance, on which the taxes remain unpaid, or which pro-
perty has not been redeemed or the sale thereof cancelled., and of
which property the City of B~kersfield would otherwise be entitled
to a deed after a lapse of five years from said previous sale.
........ SE~'TION 70. The Tax Collector must append and. pubi'iS'h"'W'i~h the' d'~lin-
quent list a notice that unless the'taxes delinquent, together with
the costs and penal. ties, are paid., the real property upon which such
taxes are a lien will be sold.
SECTION 71. The publication must be made once a week for three succes-
sive weeks .in the official newspaper, or a supplement thereto, pub-
lished in the City of Bakersfield..
Section 72. The publicatio'n must designate the day and hour when the
property will by operation of law, be sold. to the City of Bakers field.
which sale must not be less than twenty-one nor more than twenty-
eight days from the time of the first publication, and the place shal
be in the. Treasurer's office in the City Hall.
SECTION 73. The Tax Collector, a~ soon as he has made the publication
required in Sections 69, 70, 71 and 72 of this Ordinance must file
with the County Recorder and. the City Clerk, 'respectively, a copy of
the publication, with an affidavit attached thereto that it is a
true copy of the same; .~hat the publication was ~nade in the official
newspaper or supplement thereto, stating its name and place of pub-
lication and the date of each appearance, which affidavit is primary
evidence of all facts stated therein.
SECTION 74. The Tax Collector, must collect, in addition to the taxes
due on the delinquent list, together with the penalties for d. elin-
quency, fii'ty cents on each lot, piece, or tract of land separately
assessed and on each assessment of personal property which sall be
paid tO the City and be placed to the credit~ of 'the general fund.
SECTION 75. On the day and hour fixed for the sale all the property
delinquent upon ~hich the ts.xes of all kinds, penalties. and costs hay
not been paid, shall by operation of law and the declaration of the
.Tax Collector, be sold to the City of Bakersfield, -and the Tax Col-
lector shall make an entry "Sold to the City',' , 19___
on the delinquent list, opposite the taxes, ~nd. he shs~-t~be~e~Li_te~.-
o f same '
w~-~h t h c amo-un~'--i-n~s-~ e't-tt-emen-t-,--made-pu-r~ua-~t -t-o' '~'eu~i~n~'-92'j-'~3',
kn~---94 9~f~..t!u~!$ .Qr...d...in.a~.~ce' provided, that at any time prior to the day
and hour fiEed for said sale the owner or person in possession of
any property offered. for sale for taxes due thereon may pay the taxes
penalties and costs due; and. provided, further, that when the or~
hal tax amounts .to the sum of Three Hundred ($300.00) Dollars, or
more, upon any piece of property or assessment delin-
· .. ......... ...............
quent, the City may bring suit against the .owner of said property
for the' collection of said tax or taxes, penalties and costs as
provided in section l~l= of this Ordinance; and provided further, t~t
any property contained. in the advertised list as provided for in
section 69 of this ordinance, which has not been redeemed from the
sale made to the eity of Bakersfield five/y~ars p~~viously, shall
be~'.sold by the Tax Collector at public auction to the highest bidder
for cash in lawful money pf the United States; but no bid shall be
accepted at such sale for less than the amount of all taxes, penal-
ties and costs due as shown in said advertised. list. Aftery:~'such
bid has been made and accepted the right of ~edemption shall cease,
except as to the the purchaser, who s~all have thirty (30) days
within which to make redemption as provided in section 81 of this
ordinance', and if not so redeemed, or if no sale is had under. the
provisions of this paragraph, then said property shall be deeded to
the City of BakerSfield, as provided. in section 80 of this ordinance
~ And provided further, when any property is to be sold at pub-
lic auction as provided in this section, within five days after the
first publication of said delinquent list, the tax collector shall
mail a copy of said list or publication, postage thereon prepaid and
registered, to the party to whom the land ~as last assessed next
~fOr~.:s~id sale, at his last known post-office address, or in lieu
of n~iling the entire printed. list said tax collector my mail to
the party to whom the land was last assessed. next before the sale,
at his last known. pos~-office~ address, postage thereon prepaid and
registered, s printed notice of such sale, which notice shall be in
substance, and may.be in form as follows:
"NOTICE OF TAX S~J~'E.
In pursuance of ordinance of the City of Bakersfield,
notice is hereby given that unless sooner redeemed, the under-
signed will on the_ day of_ ~L
commencing at' o'clock M., and continuing. from
day 3o day thereafter if additional time is required to com-
plete the sale, offer for sale at public auction to the high-
est bidder for cash, all properties which were sold to the
City of Bakersfield for delinquent taxes for the year 19 ,
on which the taxes remain unpaid., of which the followi~4 de-
scribed property ks a part and which property was assessed for
the year 19..___ to
and. described as follows:
Y
Redemption of any of the above described property my
be had at any time prior to said sale.
For full information as to the amount necessary to
redeem the said property, apply to the City Auditor of said·
City of Bakersfield.
( Signed )
Tax Collector of said City of Bakers'
field." ' .
The money received hereunder."-shall be distributed. as provided
in section 130 of this ordinance. --T-he-c~mrg'e--f~-r-ad-ve-r~e~e"ing·
..shall--~-e--at--~e -rate fixed--for,. adverti-sin~. in the-offi'c'i'a~-'~'newspape~~
SECTION 76. ~hen lands have been sold, or shall hereafter be sold to
the City of Bakersfield by reason of non-payment of taxes, .no owner.~'
or claimant of such land, nor.any other person, shall remove or.de-
stroy any building, fixture or other improvement on such lands, or
cut or remove any trees, or do or cause to be done any other act
which shall tend permanently to impair the val~e of the lands
the~alue of the improvements thereon; provided, this provision shall
not apply when such lands ~ma~e been redeemed from sale or have been
~old and disposed of by the City. Violation of any of the provis-
ions of this section shall constitute a misdemeanor.
From and after the date of recording of the deed to the City
of Bakersfield, as provided in section 80 of this ordinance, the
City shall be entitled. to receive and collect all rents, issues
and profits arising- in any manner from the property so conveyed, The
City Treasurer sha~ demand from the former owner of said property, or
any person havin4 any interest therein, or any person in the possess-
ion, actual or constructive, of said. property, or of any part there-
of, an accounting of said. rents, issues and profits, and my at any
time after recording of the deed to the City as a. foresaid demand. and
receive possession of the property so conveyed, and such possession
shall be surrendered to any person designated by the City Treasurer,
authority for' such desig-nation beir~ hereby granted~.. For the enforce-
ment of the provisions of this section, the City Treasurer is author-
ized to commence and maintain an action or actions in behalf of said
City of Bakersfield. All moneys recovered under the provisions of
this section shall be paid into the City Treasury to the credit .of
the general fund and shall not be considered. as a credit on the arecant
necessary to be paid. in redemption of the property from the sale ~o
the City.
SECTION 77- The Tax Collector must enter in appropriate columns in the
delinquent list, opposite the description of each parcel of land sold
the date of sale and the ~otal mount for which such parcel of land
was 'sold. In case of a subsequent redemption, the City Auditor' must
make a note of such redemption and the date thereof in the margin of
the delinquent list opposite the description of the land sold. When-
ever by any other section of this Ordinance provision. is made for
the cancellation of a certificate of tax sale, the tax sale itself
may be cancelled for like reasons by the same Board or officer men-
tion_e.d in 'said section; and. whenever any sale is so cancelled, the
auditor shall be notified thereof, and shall enter the fact and date
of such cancellation upon the margin of the delinquent list opposite
the description of the property involved.
SECTION 78. A redemption of the property sold may be made by the owner
or any par~y in interest, within five years from the date of sale to
the City, or at any time prior to the sale of said land by the City,
in the manner proyided by Section 109 of this Ordinance.
SECTION 79. Redemption must be made to the City Treasurer on an es-
timate furnished by the Auditor, in lawful money of the United States
and the Treasurer must account to the City for all moneys received
under such redemption, which said money shall be distributed in the
manner provided by Section 108 of this 0rdinsnce.
SECTION 80. If the property is not redeemed. within five years from the
, date of the sale to the City, the tax collector or his successor in
office, must make the City a deed of the property. Said deed. shall
be in substance and may be in form e~s follows:
"THIS INDENTURE, made the jay of 19__._~ between
Tax Collector of the City of Bakersfield, County of Kern,
State of California, first party, and the City of Bakersfield,
County of Kern, Sts. te of California., the second party,. Withesseth
That whereas, the real property'hereinafter described'was
duly assessed for taxation in the year 19___ to
(stating name as on assessment book or roll) and. was thereafter
on the _____day of , 19_._._~ duly sold to the City of
· Bakersfield. by , Tax Collector of said City of
Bakersfield for non-payment of delinquent taxes which had been
legally levied in said year 19 , and. were a 1,i'en on said real
property; the'total amount for which the same was sold being
Dollars, ($ .,___);
And whereas the perior of five years has elapsed since said
sale and no person has redeemed the said property;
Now, Therefore, the said first party in consideration of the
premises and in pursuant of the Charter and ordinances of the City
of Bakersfield in such case made and provided does hereby grant to
the said second party that certain real property in the City of
Bakersfield, county of Kern, ~tate of California, more particu.!.~rly
described as follows, to-wit:
In' witnes.s whereof said first party has hereunto set his hand.
the day and year first above writted.
T~ Collector of the City of Bakers-.
field.."
No other n~tters need be recited in the said deed than those
provided for^the above form, whether the sale is made before or
after this ordinance takes effect.
No charge shall be made by the Treasurer for the making of
any such deed. All such deeds shall'be recorded in the office of the
County Recorder of the County of Kern, and said Recorder shall ~make
no charge therefor. After such deeds have 'been duly recorded the
same shall be returned to the City Clerk and placed. on file.
SECTION 81. When prop'erty has been sold to a purchaser at a delinquent
tax sale, other than the City of Bakersfield· in pursuance of Section
75 of this Ordinance, the Tax Collector must forthwith execute a deed
to such purchaser, or his assigns, conveying said property; provided
no deed shall be delivered in any event until redemption has been
made of su. ch ~roperty and all taxes, penalties, interest and charges
have been paid which my have accrued. by reason of any previous tax
sale or delinquency. Said. deed shall be in substance and may be in
form as follows:
"THIS INDENTURE, made the_day of
, 19___, between
__, Tax Col].ector of the City of Bakersfield, in the County
of Kern, State of California, first party, mud
of .... County of State of
. _ ,
, second. party, Witnesseth:
That whereas, 'the real property hereinafter described was
duly assessed for taxation in the year 19___, to _---.
(stating' name as on assessment book or roll) and was thereafter on
the day of__ ._ 19 ..., duly sold to
· :. · ..~
of the City of Bakersfield for non payment o.f .delinouent taxes w.h~ch
had been legally levied in said year, and were a lien on said "
rea! property, the total amount for which the same was sold. being :'
Whereas, all taxes' levied and assessed against said property.~..... ~.]"'
prior to the year 19 . ,.have been pai, d and discharged: ".. "
Now, Therefore, the 'said party, in consideration of the pro,-'.
raises And in pursuan~of the Charter and ordinances of the City of
Bakersfield in such case nBde and provided does hereby grant to the
said second party that certain real property in the City of Bakers4F
field, Cou31ty of Kern, State of California', more particularZly
described as follows, to-wit:
In witness whereof said first party has hereunto set his hsmd
the day and year first above written.
Tax Collector'of the City of ~ak~sfield."
No other matters need be recited in the said deed. than those
provided for in the above form. No change shall be made by the
TreasUrer ]."or makir~ any such deed. The provisions of Sections 82
'and 83 of this 0rdinsnce are hereby made applicable to the deed here-
in provided for.
SECTION 82. The deeds mentioned in either of the two foregoing-~ sections
duly acknowledged or proved, is prima facie evidence that:
1. The property was assessed as required by the Charter and 0rdi-
nancos of the City of Bakersfield.
2. The property.was equalized as required by said charter and.
· ordinances .'
3. The taxes-were levied in accordance with said Charter and oral. i-
.... nance. s .........
4. The taxes were not paid.
· .-. 5. At a proper time and place the property was sold. as prescribed
by ordinance, and by the proper officer.
6. The property was not redeemed.
7. The person who executed the deed was the proper officer.
8. Where the real estate was sold to pay taxes on personal pro-
perty, that the real eatate belonged to the person liable to pay the
tax.
SECTION 8B. Such deed, duly acknowledged, is (except as against actual
fraud) conclusive evidence o'f the regularity of all other proceedings
from the assessment by the assessor, inclusive, up to the execution
of the deed. Such deed conveys to the City of Bakersfield the abso-
lute title to the property described 'therein,. free of all incumbrance
except any lien of taxes levied for state, county Or school purposes,
and except when the land. i's owned by the United. Skates,. or this
State, in which case it is prima facie evidence of the right of pose-
ession, accrued as of the date of the deed. to the City.
SECTION 84. The assessment book or roll or delinquent list, or copy
thereof certified. by the City Auditor showing unpaid 'taxes against
any person or property, is prim facie evidence of the assessment,
the property assessed, the delinquency the mount' of taxes due and
unpaid., and. that all of the forms and. requirements of the Charter and
ordinances of 'the City of Bakersfield, in relation to assessment and
levy of taxes have been complied with.
SECTION 85. The Tax Collector shall .have power and it is hereby made
his duty, at any time after receiving from the City Auditor the ~~'
assessment book, or roll. in pursuance of the provisions of section
50 of this. ordinance, to collect the taxes due on personal property,
except where real estate is liable therefor, by seizure and sale of
any personal property owned,'by the delinquent.
S~C. TION 86. The_ sale must be at public auction and of a sufficient
amount of the property to pay the taxes. precentages and costs. "
SECTION 87. The sale must be made a.~ter one week's notice of the time
and place thereof given by publication in the official newspaper or
by posting in three public places.
SECTION 88. Fo.r seizing or selling personal property for taxes the Tax
Coltecto~ ms.y charge in each case the s~m of Three (83.00) Dollars and
the cost, if said personal property is advertised, of advertising the
same, and in addition thereto the same milsage and keeper's fee as
is allowed by law to the Sheriff of the County when seizing and keep-
ing property subject to execution ~nder attachment.
SECTION 89. On payment of the price bid for any property sold., the
delivery thereof with a bill of sale vests the title thereto in the
purchaser.
SECTION 90. All excess over the taxes, per cent and cost of the pro-
ceeds of any such sale must be returned to th~owner of the property
sold, and until claimed must be deposited in the City Treasury, sub-
ject to the order of the owner, heirs or assigns.
SECTION 91. The unsold portion of any property may be left at the
place of sale at the risk of the owner.
SECTION 92. The Tax Collector must on or before the last day of June
of each year attend. at the office of the Auditor with the delinquent
list with soll items collected marked "paid." thereon, and the auditor
must then carefully compare the list with the assessment of persons
and property not marked. "paid" on the assessment book or roll,
/ ~hon t~.wn~ h~.~ b~en p~d. ,nu~t ,~ob tt~e f~t in +,b~
SECTION 93. The Tax Collector must then take and s~bscribe to an oath
which must be attached to the delinquent list, stati~ that every
person and all property assessed. in the delinquent list on which
taxes have been p. aid has been credited in the list with such payment.
SECTION 94. The Auditor must then foot up the amount of taxes remain-
ing unpaid. and. credit the Tax Oollector with the amount and have a
final settlement with him, and the delinquent 'list must remain on
file in the Auditor's office.
SECTION 95. At the time mentioned in Section 69 of this Ordinance, the
T. ax Collector must make an affidavit endorsed on the list, that the
taxes not marked "paid" have not been paid.
SECTION 96. It shall be the duty of the Tax Collector within thirty·
days after the sale of any land for delinquent taxes, to furnish the
Assessor, the complete printed. list of all such lands so sold, and
thereupon the Assessor shall enter upon the assessment book or roll
of the .cun ent year, immediately after the description of the pro-
perty, the fact that said property has been sold for taxes and the
date of suc;h sale.
Upon all bills or statements of or for taxes accruing on said
property subsequent to the date of such sale, and prior to the re-
demption of said property, or the execution to the City of a deed~
therefor, there shall be distinctly and. legibly written, printed, or
stamped the works "sold. for taxes',' and. also the date of such sale.
SECT. ION 97. All -taxes, penalties or costs thereon heretofore or here-
after paid more 'than once, or heretofore or hereafter erroneously or
illegally c;ollected, or any t.axes heretofore or hereafter paid upon
an assessment in excess of the actual cash value of the property so
assessed bF reason o~ a clerical error ~f the assessor as to the
excess in :~uch cases, bf any taxes heretofore or hereafter paid. upon
an erroneo~s assessment of improvements on real estate not in fact
in existen~;e when said taxes become a lien, may, by order of the
Council, be~ refunded by the City Treasurer.
When the taxes, penalties and costs hereinbefore referred to
are levied in behalf of any school district and collected by the
officers of the City, the same may be refunded upon order of the
council and the City Treasurer shall pay the amount to be r~f~nded.
out of ahy money in his possession belonging to the appropriate fund
o f s~ch sci~ool di strict.
No order for the refund of taxes, penalties or costs under
this section shall be made except upon a verified claim therefor,
· .~ ~'.:~-~. ~.:~.~".- ..'. '. ~, . ' · ':' . ...' ..... 'i~A~:~ ~'~A~i~.~',~:
verified by the person who has paid said tax, or by his guardian, or
in case of his death, by his executor or administrator, which said
claim must be filed within three yaars after the making of the pay-
ment sought to be ~efunded.
All such payments not refunded. under the provisions of this
section within the time· allowed therefor my be transferred to the
general fund of the City upon an order to that effect by the Council.
In no case shall any judgment be rendered in favor of plain-
tiff in any action brought for the enforcement or allowance of any
rights or claims under this section if the said action be brought
by an assignee of the person paying- said tax or by any person other
than the 'person who paid said tax, or by his guard i'an ,. or in case of
his death, by his executor or administrator.
SECTION 98. When property that is exempt from taxation, except as
provided in Section 3 of this Ordinance, has been erroneously assess-
ed, or when improvements, which·did not in fact exist when the tax
became a lien, have been erroneously assessed on real estate, the
Council my, upon satisfactory proof thereof, with the written con-
sent of the City Attorney, and by an order entered. upon its minutes,
direct the: Auditor to cancel such assessment; and if real property
has been sold to the City for non-payment of the taxes levied on such
property cr .imp~ve~nents so erroneobisly ~.Ssessed, -~_nd a deed therefor
has been issued to the City, and the City has not disposed of the
property so sold, the order of the Council shall also direct the
Coumty Recorder to cancel the deed so issued, so fa~ an the same
relate~ to such exempt property or non-existing improvements.
SECTION 99. When the Tax Collector discovers that any property has
been assessed more than once for the same year, he must collect only
the tax justly due and make' his return of the facts by his certificate..
to the Auditor and Council, and the Council shall thereupon enter
an order upon its minutes directing the auditor to cancel such
double assessment by an entry on the margin of the assessment book or
roll', and. also upon the delinquent list should such double assessment
be carried. thereon. If the property assessed under such double
sessm~nt has been sold to the City and a deed therefor has been issu-
ed to the City, the order of the Council shall further direct the
County Recorder to cancel the record of such deed. so issued. before
the City hsjs dispose~ of the property thereby conveyed. Provided no
cancellation of double assessment or deed shall be made in any case,
until the taxes, penalties, costs and other charges against the pro-
perty, or one of such assessments shall have been paid. In case the
Tax Collector issued· an erroneous deed to any property upon which
the taxes have been fully paid for the year therein mentioned, such
facts shall be certified to the Council by the Auditor and Tax Col-
lector and thereupon said Cotmcil shall make and enter in its minutes
an.order a;~thorizing the County Recorder to cancel such erroneous
deed.
SECTION lO0. When real property has been correctly assessed. and. sold
to the City for delinquent city taxes, any misstatement of facts or
clerical e:.~rors'occuring or appearing in the deed issued. thereon,
may be corrected by the Tax Collector or his successor in office,
upon an order of the Council entered upon its minutes directing cor-
rection by the issuance of a new or amended deed When it 'can be
determined. by the assessment or s,~bsequent proceedings what was
orginally ';intended. When a new or amended certificate of sale or
tax deed i.'~ issued· under this prov'~sion, such certificate or deed
shall be in letters and figures as far as practicable, the same as
the originsd, excepting as to the correction of the error or omission
and shall also contain a statement giving reasons for the iss~ance
of a new or mended certificate of sale or deed. The provision
herein rels. tive to correction of errors in certificate of sale and
, deeds shall apply only to all sales of property heretofore or here-
after made wherein the ~ity was or is purchaser.
SECTION 101. If the Tax Collector discovers before the sale that on
account of irregular assessment or of e~y other error any land ought
not to be sold, he must not offer 'the same for sale, and the Council
must l,Cause the assessor to enter the uncollected taxes'upon the assess
ment book or roll of the next succeed. i~g year to be collected as other
taxes entered thereon.
SECTION 102. When land. is sold for taxes, correctly imposed, as the
property of a particular person, no misnomer of the owner or supposed
owner or ~ther mi'stake relating to the ownership thereof, effects
the sale or renders it void. or voidable.
SECTION 103. If any person removes from the City of Bakersfield. after
being assessed on personal property, the Assessor my employ an
attorney to sue for and collect the taxes assessed, in the name of
the Assessor, b~t such Assessor shall not' be relieved from the pro-
visions of this Chapter.
SECTION 104. On the trial a certified copy of the assessment signed.
by the Auditor of the City with the affidavit of the Treasurer there-
to ~ttached. th~.t the taxes have not been paid, describi~ it as on
the assessment book 'or roll or delinquent list, is prime facie evi-
dence that ~uch tax and the per centurn are due and entitles~
jud~nent, unless the defendant proves that the tax was paid.
SECTION 105. In case property assessed for taxes is purchased by the
City p.ursu~.t tO the provisions of Section 75 of th~s Ordinance, it
shall be ass, eased each subsequent year for taxes until a deed is made
tO the City therefor, in the same .rmunner as if it had not been so
purchased.
SECTION 106. In case the assessment is made under the provisions of
section lo5 of thiS. Ordinance, and' the lands are not redeemed from
a previous sale had under section 75 of this Ordinsonce, as provided
by ordinance, no sale sh~ll be had:,~. under the assessment authorized
by said section 105.
SECTION 107. In case property is sold· to the City pursuant to Sect'ion
75 of this Ordinance, and is subsequently assessed pursuant to Sec-
tion.lOS of this Ordinance, no "person shall be permitted· to redeem
from such sale, except upon payment of the amount of such subsequent
assessment, costs, fees, penalties and interest.
SECTION 108. Whenever property sold to the City .pursuant to the pro-
visions of this ordinance, 'shall be redeemed as herein provided, the
money received. on account of such redemption shall be dist~i-buted
as follows:
The ori~inal and subsequent taxes and all percentages,
penalties s~d interest paid on redemption, together with the' addition-
al penalties received on account of delinquency and the costs, shall
all .be paid. into the treasury for the use and benefit Of the city,
and shall be app~rtiohed between. the severalfunds of the city in the
proportion in which the taxes are levied./ The city treasurer and
auditor shall each keep an accurate account of any and all moneys
· received. in pursuance of this section, and shall on the~ first Monday
in June in each year make and. deliver ~m a report, verified by affi- ..
davit, of each account, year for year, .to the Council, in such form
as they may desire.
SECTION 109. In all cases where real estate has been sold, or may here-
after be sold, for delinquent taxes to the ·city, and the city has not
disposed of same, the person whose real estate has been or may here-
after be sold., his heirs, executors, administrators, or other suc-
cessors 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,
have the right to redeem such real property by pay&ng to the treasur-
er of the City of Bakersfield the amount of taxes, penalties ,and costs
due thereon at the time of said sale, with interest on the aggregate
amount of said taxes penalties and costs at the rate of seven per
cent-per ramurn; and also all taxes that were ~ .ii~ upon said real
estate at the'time said taxes became delinq. uent; and also all unpaid
taxes of every description assessed against the property by the City
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 interest from the first day of July following
each of said years, respectively, at the same rate, to the time of
redemption; and, also all costs and expenses of such redemption, and.
penalties as follows, to-wit:
Ten per cent (10%) if redeemed within six (6) months from July
following the date of sale; "
Twenty percent (20~) if redeemed within one year (1) therefrom;
Thirty per cent (30~%) if redeemed within two years therefrom;
Forty per cent (40~) if redeemed within three years therefrom;
Forty-five per cent (45%) if redeemed within four (4) years there-
from;
Fifty per cent (50~o) if redeemed within five (5) 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 July 1st following the date when the
lands would have been sold for the taxes of that year, if there had
been no previous sales thereof.
The ·City Auditor shall, on the application of the person
desirir~g to redeem, make an estimate of the amount to be paid, and.
shall give him duplicate certificates of the smount, .specifying the
several amounts thereof, which certificates shall be delivered to the
City treasurer, together with the money, and the treasurer shall give
duplida~te receipts, written or indorsed upon said certificateS, to
the redemptioner, who shall deliver one of said receipts t6 the City
"'Auditor, 'taking his receipt therefo'r~
The City Treasurer shall settle fo'r the moneys received as
.~_""fo'~ other ~e'ity' moneys. Upon the payment of the money specified in
· .o ·
said certificate, and the giving of the receipts as aforesaid. by the
Treasurer end Auditor, any deed or certificate of sale that may have
· een m~de 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. Upon consummation of the redemp-
tion, the City Auditor shall report seine to the Tax Collector,an~.
Count~: Recorder, whereupon the Recorder shall note on the margin of
the certificate of sale or deed, if issued, the fact of such redemp-
tion, date thereof and by whom redeemed. The receipts of the City
Treasurer and Auditor may be recorded. in the Recorder's office of the
County of Kern, in the book of deeds and the recording thereof shall
have the s~me ·effect as that of a deed of reconveyance of the inter-
est conveyed. by such deed or certificate of sale.
SECTION 110. A partial redemption may be made, separately from the
whole assessment, of any lot, piece or parcel of land contained in
any assessment, if such lot, piece or parcel has a separate valuation
on the assessment book or roll in the manner following:
In the estimate provided for in the preceding section the Auditor
shall estin~.te the amount of taxes due on such lo9, piece .or parcel
of l~md., to~ether with a proper-proportion of the taxes due on per-
sonal property ~nder such assessment, and of the taxes due the Bakers-
field. school district; and such redem.ution shall be made in th~ man-
ner provided for ~n the precedir~ section. The County Recorder
sh~ll no.re on the mar~in of the record. of the certiffcate of sale,
description of 'the property thus redeemed, and .shall specifically
set forth the several amoumts of taxes paid upon s~'ch redemption.
SECTION 111. At any time after the assessment book or roll has been
received by the Tax Collector, and. the taxes have become. payable,
"the' owner.~of any property asses'~ed therein, who may claim that the
assessment is void in whole or in part, may pay the same to the Tax
Collector ,~der protest, which protest shall be in writir~, and shall
specify whether the whole assessment is claimed to be void, or if a
part, what portion, and in either case the grounds upon which such
claim is fomnded and when so paid under protest, the pym n~~no a e
case be r.e-~arded as voluntary pa.vment, and such owner may at any time
within six (6) months after such payment bring an action s~_~ainst the
City, in the Superior Court to recover back the ta~. so.. paid. under
protest; provided, however, that no recovery shall be had in any such
action unless such action be brou~-,ht by such owner or his ~uardian,
or in case of his .or her death, by his or her executor or administra-
tot; and provided further, that no recovery shall be had in such
action if the stone be broug,~ht by an assignee of such owner, or by
anyone other than the persons last hereinabove designated. And if
it shall be ad.~udged that the assessment, or the part thereof refer-
red to in the protest, was void on the ~round specified in the pro-
test, jud~nent shall be entered a~Zainst such City therefor.
CHAPTER IX.
COLLECTION OF TAXES DN CERTAIN REAL PROPERTY. .. ". .... '.";.i .
SECTION 112. The Assessor must collect the taxes on all property when,
in his opinion, said taxes are not a .lien uoon real property suffi-
cient to secure the payment of the taxes. The taxes on all assess-
ments of possession of, claim to, or ri[~ht to the possession of land,
shall be ir.~ediately due and. payable upon assessment, and shall be
collected by the assessor as provided in this Chapter.
SECTION 113. In the .case provided. for in the preced. i~ section, at the
time of makin~g the assessment, or at any time before the first !~31on-
day of Aut~ust followir~ the assessment, the Assessor may collect the
taxes by seizure and sale of any personal property ovrned by the per-
son a~gainst whom the tax is assessed., or if no personal property can
be found., then the Assessor may collect the taxes by seizure and
sale of the right to the possession of, c~im to or right to the
possession of the land.
SECTION 114. The provisions of Sections 86, 87, 88, 89, 90 and'91 of
this Ordinance apply to such seizure and sale.
SECTION 115. In the enforcement of the provisions of Section 112 the
Assessor shall be governed. as to the amount of taxes to be collected
by him on the property mention in said. section, by the City rate on
the previous yes. r.
SECTION 116. When the rate is fixed for the year in which such collec-
tion is rns,de, then if a sum in excess of the rate has been collected.,
such excess must be repaid by the City to the person from whom the
collection. was made, or to his assie%~nee, on demand therefor.
SECTION 117 If a sum less than the tax at the rate fixed upon the
valuation thereof after equalization, has been collected, 'the defi~
ciency must be collected by the Tax Collector either by sale of the
property on which the same is a lien, if any, in the same manner as
other taxes on real and person properky are collected, or by seizure
and sale of any personal property owned by the person against whom
the tax is assessed, in the same manner provided. in sections 113 and.
114 for the seizure and sale by the assessor; provided, that no action
shall be maintained to collect such deficiency unless the Tax Col-
lector shall, at least fifteen days before the commencement of such
action, deposit in the United. States post office, addressed to the
person owin~.~ such tax, at his last kno~,m place of residence, a notice
in writirma', infonnin~ him of the amount and nature of such tax, and
that unless the same is paid within fifteen days action will be
brought for the same; and any action connnenced without such notice
shall be dismissed.
or before
SECTION i~8. The assessor, on/~the first Monday in each month, must
make a settlement with the auditor, and must pay into the City Treas-
ury all moneys collected by him for such taxes duri~ the' precedin~
month.
SECTION 119. The Assessor must note in the assessment book or roll
opposite the name of each person from whom t~xes have been .collected,
the '-~mount ~hereof.
....
~ .' . . ..~'.~ . ~ ... , · · .
· . ~,. ... ~... . . ~ '.,, · .. .. . ~'.~.'.
· - .... ..~..! ....
· ...... ~..~ '. '. ~./'..
'..
..
de finc i ency,
SECTION 12!. Within fifteen (15) days after the first Monday in August
of each year, the Auditor of the City must make careful examination
of the assessment book or ~oll or books or rolls of the City, md
ascertain therefrom the ~o~t or mno~ts of ~1 taxes that should
have been collected by the Assessor in pursaance of this chapter,
~d which ~ve not been collected. He must then state an accost to
the Assessor, ~nd dem~d from him t~t momt or mounts so remini~
~collected s~ll be paid into the City Treasury within fifteen (15)
d~ys from the date of said dem~d..
If, at the expiration of said time, the Assessor has not set-
tled for ~d. paid said ~oant or mounts into the treasu~ as afore-
said, the City AttoEey must upon~writt'en. n0tice~thereof given him
by the A~ditor co~ence ~ action in the proper court ~ainst the
Assessor ~.d his bondsmen, for the recove~ of said· ~omt or ~o~ts
so retaining uncollected; and upon trial of such action no defence
-shall be admissible,except that the assessment or assmssments are
illegal, invalid, or void.
C~PTER X.
MISCELLANEOUS PROVISIONS.
SECTION 122.' Defects in description or defects in fore or clerical
omissions of the Assessor or clerical errors of the Assessor, in ~y
assessment book or roll, when it cm be ascertained from said assess-
..
..
ment book or roll, or from the Assessor's raps or block books, or
·
other papers in the Assessor's office, wha~ 'waS"intended' or'~ w~t "'~ .....
should have been assessed, my, with the written consent of the City
Atto~ey, be supplied or corrected by the Assessor at ~y time after
the assessment was rode, ~d prior to the s~le for delinquent taxes...
. ..~...
........
Provided, that where said change will decrease the' amount of
taxes charged s~oainst the taxpayer by reason of said assessment, .the
consent of the co..uncil shall also be necessary to said change; and
provided further, that where said change will increase the amount
of taxes ch~rged st~s. inst the taxpayer by reason of said· assessment,'L~
the person so charged shall be given at least five day's notice of
the time when the matter will be heard by the Council and he may at
such time present any objections he may have to such change to the
Council, and their decision in the matter shall be conclusive.
The date 'and nature of every such correction shall be entered
on the assessment book or roll opposite said assessment and. the writ-
ten authority therefor shall be filed by the Assessor with the Auditor
and preserved by the Auditor as a public record, and he shall make the
proper charges or credits in his account with the Tax Collector.
SECTION 123'. When the oremission, error, or defect has been carried'
into a delinquent list or any publication, the list or publication
my be republished as amend.~d, or notice of the correction may be
given in a supplementary publication.
SECTION 124. 'The publication must be made in the same manner as the
o~r~'.~inal publication, and for not less than one week.
SECTION 125. In 'the assessment of land., advertisement and. sale thereof
for taxes, initial letters, abbreviations and figures may be used to
designate the lot, block or parts thereo~ the township, range, sec-
· · ~,
tion or part thereof and such other abbreviations as may be approved
by the City Council.
SECTION 126. No assessment or act .relatinG to assessment or collection
of taxes is ille~al on account of informality, nor because the same
was not completed within the time required by law.
SECTION 12·7. Taxes must be paid in legal tender or in:'money which.~.is
receivable in payment of taxes by the government of the United States
A tax levied for a special purpose shall be paid in such funds as
may be directed·.
SECTION 128 The Tseasurer, Tam Collector, Assessor, Clerk. of the
cil and. each member of the Council~nust separately perform the duties
required of him in his office,' and 'must not, except in cases provided
by the Charter and ordinances of the City of Bakersfield perform the
duties reqL~ired of any other officer under '~.~bis title-.
SECT. ION 129. Whenever the City sh~ll 'become the owner of any property
sold for ts~xes and the deed to the City has been 'filed with the
Coun.ty Recorder of the County of Kern, as provided in Section ~S~of
this ordin2n~e unon written application of any person desiri ~ to
his jud6nnent he shall deem advisable, in the manner following: .....'
He must ~ive .notice of such sale by first publishing a notice
once a week for at least three successive weeks in the officis.1 nev.~s-
paper. Such notice must state specifically the place of, and the
day and hour of the sale and shall contain a description of the pro-
perty to be .sold and shall also contain a detailed statement 'of all
the delinquent taxes, penalties, costs, interest, and expenses up to
the date of. such sale and shall ~.~ive the nmme of the person to whom
the ~roperty was assessed for each year on which there may be delin-
quent taxes eg.~ainst said property. or any part thereof and said notice
shall also embody a copy of the a~thorization received. from the Coun-
cil.
It shall be the duty of the Tax Oollector to mail, within
five days (!5) after the first publication of said notice of sale, a
copy of said notice, posts~e thereon prepaid and registered, to the
party to whom the land was last assessed next before the sale, at
his last known postoffice address. At the time set for such sale,
the Tax Collector most sell the property described in the Co~ncil's
authorization and said notices, at public a,~ction to thg hiS;host bid-
der for cast~ in lawful money of the United States; but no bid shall
be received or accepted at such sale for less than the areought of all
the taxes levied upon such property and. all costs and penalties for
every year delinquent as shown by the delinquent lists or rolls for
said years to the date of the execution of the deed· to the City, and.
all expenses accrued to the date of th'e sale under this section, to-
gether with interest at seven per cent per annum (7%) from the first
day of July following delinquency in each of said years to the date
of the sale ]~ereunder, computed upon the aF.~regate amount of such
delinquent taxes, penalties and costs; provided, however, that if
the Council shall by resolution entered upon its minutes, declare '.'
that, in their judgm~ent, the property so owned by the City, and par~
ticularly described in said resolution, is not at that time of value
great enough that it can be sold by the City for a sum equal to the
amount of all taxes levied upon said property, sand all interests.,
costs and penalties, and expenses up to the date of such sale, and
that it would be to the best interest of the City to sell the said
property for a sum to be stated· in said Resolution less timan the sum
above named., upon receipt of a copy of said resolution, certified. 'by
the Clerk of the Council, the Tax Collector may thereupon sell the
said property so designated in said resolution for a sum not less ..
than the sum stated in said resolution, together with the expenses
of sale. The sKpense of giving the notice· herein required· shall be
a charge against the property so advertised, and shall be collected
by the Tax Collector, end no redemption of such property before said
sale ms~y be had without payment of such cost of advertising.~; and to
secure the payment of such advertising cost the Tax Collector shall
demand in advance from the party or parties so seeking to purchase,
e. deposit with said officer of a sum sufficient to defray such cost ,,.~
of advertising, which deposit shall be forfeited in the event said
party or 'pearties fail or refuse to purchase at such sale; provided,
tb3.t if the pa~y or parties so depositing fail to secure such pro-
perty on their bid such deposit shall be returned., and such adver-
tising cost shall be collected from the successful purchaser..-.~ .:.... ....
-e
Provided, also, that if the Council shall by resolution entered. upon
the minutes, direct the Tax Collector to sell any property which has
been deeded to the City, and shall authorize him to order the neces-
sary ad. vertisin~' to be'done at City expense, the Tax Collector shall
thereupon proceed as though a deposit had baen made to cover advertis'
ing costs, and. shall add a proportionate part of the total expense
of advertising to the amount of taxes, penalties and interest charge-
able ~;ainst each tract, lot, piece or parcel sold. In any case in
which no sale is made, the advertising shall be charged and paid as
are other City charges.
SECTION 130. The Tax Collector shall pay all moneys received from
such sale into the city treasury and the Treasurer shall account
for the ssm.~e as for all ot-.:her city funds, .after. d~d. Uc.~ing from the
sum received at said sale that portion of the su-nount representing
the excess over and above all taxes, penalties, costs, interests and
expenses due at the time of said sale. On receiving the mount bid,
as ~rescribed in the preceding section, the .Tax Collector must execute
a deed to the purchaser, which deed. shall be in substance and may be
in form as follows:
"THIS INDENTURE, made the .& day of .19 , betweem
_Tax Collector of the City of Bakersfield, County of Kern,
State of California, first ~arty, and _ of ,
County of_ ~ State Of . , second· party, Withesseth
That whereas, the real property hereinafter described was
duly sold and conveyed. to the City of Bakersfield for the non-pay-
ment of taxes which had been legally levied and which were."a lien
upon said property under and. in accordance with the Charter and
ordinances of the City of Bakersfield., and
Whereas, in conformity with Said Charter and ordinanceS, .-c ....... ~..
the City of Brokersfield, acting by and through
Tax
Collector' as aforesaid, did offer said property, hereinafter des-
cribed, for sale at public auction to the highest bidder, at which .:
· '. · : '!' .. '. '.'- .i~'-
o t th w t
said second far y became the purchaser of . e '..hole..
.. -- . ..
_~.~ ........ ......... ,. ./. ..-..~ ~....~.~..~ ~... .....~ .-:~:,:.~;.~-~.;,~.:, ~.~.~ '~;~::3
::... .. '
for the sum of Dollars ($ .__)
NOW, THEREBX)RE, the said· first party in consideration of the
premises and in pursuance of the Charter and. ordinances in such case
made and provided, does hereby grant to the. said. second party, his
heirs an,~ assigns, that certain real property hereinbefore referred
to, and situate' in said City of Bakersfield, County of Kern, State
of California, more particularly described as follows, to-wit:
· IN WITNESS WHEREOF-, said first party has hereunto set his
hand the day and year first above written.
'fax Collector of the Oi~oy of Bakers-
field."
No other matters need be recited in the said deed than those
provided for in the above form. No charge shall be made by the' Tax
Collector for the making of any such deed. Said deed shall be prima
facie evidende of all the facts recited· therein and shall operate to
convey all.of the interest of the City of Bakersfield in and...t.'.o said
property.
Within ten days after each sale as provided in the precediD.~
section, 'the Tax Collector shall report to the assessor and County
Recorder, giving the name or names of all persons to whm deeds have
been issued under the provisions of this section, together with the
dates of such deeds, the amount for which the property was sold·, a
description of the property conveyed, together with the numbers and
dates of the certificates ~'f sale and of the tax deeds by which title
· .. t_o__s_~c_h._.proper.ty so granted was conveyed to the city.
The County Recorder shall note on the margin of each certifi-
cate of sale and of each tax deed involved. in the sale and transfer
of such property, the name of the .purchaser, the date of the deed to
the purchaser and the consideration named therein. The Assessor
shall use such .report in his determination of the ownership 'of such
property for assessment purposes.
Whenever, in any action at law, it has been or shall be de-
termined by a Court that the sale and conveyance provided for in this
and the precedir~ section or in Section 74 of this ordinance are
void· for any reason and that the purchaser from the City my not be
finally av.~ard. ed the pro. petty so purchased, no decree of the Court
shall be ~;iven declaring a forfeiture of the property until the for-
mer owner, or other party in interest. shall have repaid. to the pur-
chaser the full amount of taxes, penalties' and costs paid out and
expended by him, to be determined by the Court,· in pursuit of the
City's title to the property so sold, The said purchaser may within
one (1) y,~ar after such decree becomes final also' present a claim
ag-ainst the City, in the manner provided by law, for a refund of the
amount paid into the City Treasury as the purchase price of such pro-
perty in ,sxcess of the amount for which he may have been reimbursed
for taxes, penalties, and costs as herein provided. and such excess
shall be 'refunded in accordance with section 9,7 of this ordinance.
SECTION 1~1. The Council may at any time after a delinquent list has
been delivered. to the Tax Collector, direct him not to proceed in
the sale .of any' property on said· list whereon the tames shall amount
to Three Hundred ($~00.00) Dollars or more. Upon such direction the
· Tax Collector must make out and present to the Council, s, certified
copy of the entries on the delinquent list relative to such tax, and
the Council shall thereupon direct the City Attorney to ~ring suit
ag~ainst the delinquent, in the Superior Court of the' County of Kern,.
in the nsme of the People of' the City of Bakersfield to enforce such
collection. The provisions of the Code of Civil Procedure relating
to pleadings, proofs. trials, and appeals, are hereby made' applicable
to the proceeding-s herein provided for. The moneys received. in
pursuance o tion shall be paid i.ntO'. the City Treasury, and. the
Treasurer shall account for the same as for all' other City funds.
SECTION 132. All provisions of this ordinance relating to the delin-
quency of taxes and. the sale of property for such delinquent taxes,
and the issuance of bills of sale or deeds shall apply' to the collect-
i, ng by the City of the property taxes for the 'sChool fund which'my b
be assessed and. levied in the Bakersfield. School District upon pror..
perty outside of the corporate limits of the said City, 'for those
years where the City shall have levied and collected taxes for school
purposes in said. district.
SECTION 133. If any section, sub-section, s~ntence, clause or phrase
of this ordinance is for any reason held to be unconstitutional or
invalid, such decision shall not affect the ren~.ining. portions of
this ordinance. The City Council hereby declares that it would have
passed this ordinance and each section and sub-section thereof
irrespective of the fact that any one or more of the sections, sub-
sections, -~entences, clauses, or phrases be declared unconstitutional
o r invalid.
SECTION 134. Ordinance No. 298 of the City of Bakersfield providing
for the assessment of property in the City of Bakersfield and the
Bakersfield., School District, and for levying taxes thereon and.
collection of same be and. the same is. hereby repealed.
· '7."'3 I HEREBY CERTIFY. that t'h-e..foregoing- Ordinance x,zas passed.and
adopted 'by the CounCil of the City ..of'Bakersfield, on the ~ day
of ~ . 1920, by the following.~ vote;
Ayee-Baughman, Gilchrist, Rirmmu,_~ou~lmm, Penfro, W~ow, W~
APPROVED this ~ day o f
y , 1920. .
~o~the City ~f Bakersfield.
I~DEX
8ection~ ..
of coloration, as to assessable property' .' .:'~.'TL~' .~'[~:
AFFIDAVIT. FErm of
AFFIDAVIT, Claim for exemption ........ · .....
AFFIDAVIT Failure to make ·
3
AGENT, BAILEE, TRUSTEE ETC., Assessment of .......
18
ASSESSMENT OF P~,OPE.RTY ................. 7--33
BOARD OF EQUALIZATION, Meets when ....... . ....
BOARD OF EQUALIZATION, Powers amd duties of ....... 3~-~3
COLLECTION OF PROPERTY TAXES .a.~._ Chapter VIII ...... 55-111
COLLECTION OF PERSONAL PoO~Eo. TY TAXE,~ =- Chapter IX.. . 112-121
CONCEALED, MISREPRESENTED AND ~-~SFERPEB ~6~,~? ' ' ' 21
CONSIGNED PROPER~Y Assessment of 17
DEED, To Oi. ty, Form of ............. . . . . . 80
Deed, To purchaser other than Oity ........... 81
Deed, By City to purchaser at public auction ....... 130
DEFINITION8 ........................
DELINQUENT TAXES
Time when taxes go d~elimquent - . ....... ~.~...2 '.~
Penalties for delinquent taxes ""- '
Personal property, sale of for ~eii~q~e~t'tA-x~s- i~A3-1!~
DELINQUENT LIST, Published when .............
69-71.
DELINQUENT LIST, Notice of .............. · ·
7O
DELINQUENT TAX SALE ........... 76
DOUBLE ASSESSMENT, Cancellation of ........... 99
~QUALIZATION OF TAXES ...... . . . . ......... 3~J$3
ER~NEOU8 OR DOUBLE A88E~SME,}~ ..... · · · · · · 97-98
Reftmd of taxes ~a~d'o~ ............ 99
ESTATES OF DECEASED PERSONS, Assessment of ......... 19
IMPROVEMENTS, How assessed ..... · · ... · · ...... ~7
NOTICE THAT TAXES ARE DUE AND ~AYABLE
Published when and how ............. . 55-56
PERSONAL PROPERTY
PIIOTEBT8 Payment of taxes under
0ollection of: taxes on ....... · 112-121
By Assessor ....- .......... : . 112.-117
By Tax oolleote..r'.',.~ ;".. · ..'~' · -'
.Tax .Colleotor. : '..85-90 ':
Sale of, for delinquent taxes ~y"A~s&sso=. ,. 113...., ...,~.
REDEMOTION, partial ............... · ..... · .. 11'0
REFUI~, Of taxes pa~d on erroneous 'or illegal assessment ..... . 97
BALE OF PERSONAL PROPERTY, for delinquent taxes~
By Assessor .................. 113-114
By t ........ 8.,,91, 1.17
Tax Colleo o.r .... ~ '
8ALE OF REAL PROPERTY ........ · · · -.. · · ......
8OLDIER,8 EXEMPTION .......... V ............
SOLVENT CREDIT8 . ...... . · · · · · ........ · ·
8TATEMENTS, By Taxpayer, member of firm or officer of
corporation, as to property ......... · · ·
Failure to make .............. · · ·
75-77
.3
9
10