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HomeMy WebLinkAboutORD NO 347 (2)ORDINANCE NO. 347 NEW SERIES AN ORDINANCE AMENDING SECTIONS 4~, 50, 55, 80, 89, 71 and 109, AND REPEALING SEG-TION 54 OF CRDINANCE N0.30 NEW SERIES OF THE CITY OF BAK- ERSFIELD. BE IT 0RDAINED BY THE COUNCIL OF THE CITY OF BAKERSFIELD, as follows: SECTION 1. That Sections 41, 50, 55, 60, 63, 65, 66, 68, 69, 71 and 109 of Ordinance No. 30 New Series of the City of Bakersfield, be amended to read as follows: SECTION 41. Whenever property has been. sold to the City for taxes and remains unredeemed upon each subsequent assessment, the Assessor shall enter upon the assessment book or roll, immediate- ly after the description of the property, the fact that said prop- erty has been sold for taxes and the date of such sale. Upon all bills or statements of or for taxes accru~n~ on said property sub- sequent 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 to the City" and also the date of such saleo SECTION 50. On or before the first day of October, the City Auditor must deliver the corrected assessment book or roll t'o the City Tax Collector, with an affidavit attached thereto and by him subscribed as follows: "I, . Auditor of the 0ity of Bakers- field, do swear that I received the assessment book or roll of the tax- able 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 requirements of said City Council sitting as a Board of Equalization; that I have reckoned and computed the respective sums due as taxes, and have added up the columns of valuations, taxes and acreage, as required by the Oharter 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 55. On or before the day when taxes are payable the tax collect- or must publish a notice specifying= 1. That the taxes on all personal property secured by real property and one-half of the taxes on all real property will be due on the first day of November, and will be delinquent on the fifth day of December next thereafter, at five o'clock P.M., and that unless paid prior thereto ten per cent will be added to the amount thereof, and that if said one-half be not paid before the twentieth day in April, next, at five o'clock P.M., an additional five per cent will be added thereto. That the remaining one-half of the taxes on all real property will be payable on and after the twentieth day of January next, and will be delinquent on the twenti- eth day in April next thereafter, at five otclock PeM., and that unless paid prior thereto, five per cent will be added to the amount thereof. 2. That all taxes may be paid at the time the first in- stallment, as herein provided, is due and pa~able. 3. The times and places at which payment of taxes may be made. The tax collector may fix a date in advance of the due date when payments may be made. SECTION On or before the first day of each month, the tax collect- or must settle with the Auditor for all moneys collected for the City and pay the same to the City Treasurer, and on the same day must deliver to and file in the office of the City Auditor a state- ment under oath, showing: 1. An itemized account of all his transactions and receipts since the last settlement. 2. That all money collected by him as tax collector has been paid to the 0ity Treasurer. SECTION On the fifth day of December of · ach year, at five o'clock P.M., all taxes then unpaid, except the last installment of the real property taxes, are delinquent, and t hereafter the tax collector must collect for the use of the City, an additional ten per cent thereon; provided, that if they be not paid before the twentieth day of April next succeeding, at five o'clock P.M. he shal~ collect an additional five per cent thereon. On the twentieth day of April of each year, at five otclock P.M., all unpaid portion of the remaining one-half of the taxes on all real property is delinquent, and thereafter the tax collector must collect for the use of the City, an additional five per cent there- on; provided, that the entire tax on any real property may be paid at the time the first installment, as above provided, is due and payable; and provided further that the taxes on all personal prop- erty unsecured by real property shall be due and payable immediate- ly after the assessment of said personal property is made. SECTION On or before the tenth day of May of each year, the tax collector must attend at the office of the Auditor with the Assessment book or roll, having all items of taxes and penalties collected, marked "paid" and at the same time he shall deliver to the Auditor a complete delinquent list of all persons and property then owinZ taxes. SECTION In the list so delivered must be set dow~n in numerical or alphabetical order all matters and things contained in the m3-- assessment book or roll and relating to delinquent persons or property, with the number of each person's assessment. SECTION After settlement with the Tax Collector, as prescribed in the preceding section, the Auditor must charge the Tax Collector then acting with the amount of taxes, penalties and costs due on the delinquent tax list and within ten days thereafter deliver the list, duly certified, to such Tax Oollector. SECTION On or before the eighth day of June of each year, the Tax Collector must publish the delinquent list, which must con- tain the names of the persons and a description of the property delinquent and the amount of taxes, penalties and costs due, opposite each name end 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 estate is liable therefor~ or the several taxes are due from the same personJ provided, how- ever, that before 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 Oity five or more years previous under the provisions of Section V5 of this ordinance~ on which the taxes remain unpaid, or which property has not been redeemed or the sale thereof cancelled, and of which property the City of Bakersfield would otherwise be entitled to a deed after a lapse of five years from said previous sales SECTION V1. The delinquent list shall be published twice 'in the official newspaper, or a supplement thereto, ~he second of which publications shall be not less than fourteen days from the date of the first pub- lication. Notification shall also be given, by mailing to each per- son shown on the delinquent list a Notice of DelinquSncy, provided~ that a failure of the Tax 0oilactor to give such notice by mailing or of the person addressed to receive same shall not affect the Juris- diction of the Tax Collector to proceed with the sale-to the'City. 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 hereafter be sold, his heirs, executors, administrators, or other successors in interest, shall at any time after the ssme hal been sold to the city and before the city shall have disposed of the same, have the right to redeem such real property by paying to the treasurer 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 r ate of seven per cent per annum; and also all taxes that were a lien upon said real estate at the time said taxes became delinquent; and also all unpaid taxes of every description assessed against 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 one year from July 1st of the year of sale; Twenty per cent (20%) if redeemed within two years there- from; Thirty per cent (30%) if redeemed within three years therefrom; Forty per cent (40%) if redeemed within four years there- from; Fifty per cent (50 %) if redeemed within five or any greater numbe~ of years therefrom. The penalty shall be computed upon the amount of each year's taxe~ in like m, nner, reckoning from July 1 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 desiring to redeem, make an estimate of the amount to be paid, and shall give him duplicate certificates of the amount, specifying the several amounts thereof, which certificates shall be delivered to the City Treasurer, together with the money, and the Treasurer shall give duplicate receipts, written or indorsed upon said certificates, to the redemptioner, who shall deliver one of said receipts to the City Auditor. The City T~easurer shall settle for the moneys received as for other City moneys. Upon the payment of the money specified in said c~rtificate, and the giving of the receipts as aforesaid by the Treasurer and Auditor, any deed or certificate of sale that may have been made to the City shall become null and void, and all right, title and interest acquired by the City, under and by virtue of the tax sale, shall cease and deteririne. Upon consummation of the redemption, the City Auditor shall report same to the Tax Collect- or, and County Recorder, whereupon the Recorder shall note on the margin of the certificate of sale or deed, if issued, the fact of such redemption, 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 record- ing thereof shall have the same effect as that of a deed of reconvey- ance'of the interest conveyed by such deed or certificate of sale. SECTION 2. That Section 64 of Ordinance No. 30 New Series, of the City of Bakersfield, be and the same is hereby expressly repealed.. ........... o0o ........... I HEREBY CERTIFY that the foregoing Ordinance was~s'ed and adopted by the Council of the City of Bakersfield on the~26'th Day of May, 1930, by the following vote:' Ayes: Carlock, Cotbert, Headen, Johnson, Martin, Walters ~oes: None Absent: Benson (SIGNED) V. VAN RIPER City Clerk and Ex-Officio Clerk of t he Council of the City of Bakersfield. APPROVED this 26th day of lay, 19S0 Mayor of the City of Bakersfield