HomeMy WebLinkAboutORD NO 415 0RDINANC , N0. NEW SERI S
AN ORDINANCE ~ENDING SECTIONS 112 AND
ll3 OF ORDINANCE N0. 30 NEW SERIES OF
THE CITY OF BAKERSFIELD, CALIFORNIA
BE IT 0RDAINED BY THE COUNCIL OF THE CITY OF BAKERSFIELD,
as follows:
SeCtion 1.
That Section ll2 of Ordinance No. 30 New Series of the City
of Bakersfield, entitled "AN ORDINANCE PROVIDING FOR THE ASSESSMENT
OF PROPERTY IN TI!E CITY 0F BAKERSFIELD AND THE BAKERSFIELD SCHOOL
DISTRICT; FOR THE LEVYING OF TAXES THEREON, AND FOR THE COLLECTION
OF THE SAME; AND REPEALING ORDINANCE N0. 298" be and the sane is
hereby amended to read as follows:
Section 112.
The Assessor must collect the taxes on all property when, in
his opinion, said taxes are not a lien upon real property sufficient
to secure the payment of the taxes. The taxes on all assessments of
possession of, claim to, or right to the possession of land, shall be
immediately due and payable upon assessment, and shall be collected
by the assessor as provided in this Chapter. In the event of the fail-
ure or neglect of any person to return to the assessor for taxation
any property between the first Monday in March and the first Monday in
August of any year, such property when discovered by the assessor to
have escaped taxation for such year, if such property is in the ownership
or under the control of the same person who owned or controlled it on
the first Monday of March, shall be immediately assessed, and the entry
thereof shall be made upon the assessment roll of the succeeding year.
If personal property is discovered and assessed after the first day of
December such entry shall be followed by the words. "penalty. for failure
to return within the time required by law," and thereupon a penalty
equal to ten per cent of the tax shall attach to the tax so levied.
The authority granted to the Assessor to asses,s prOp.erty which
has escaped taxation and to enter the same upon the as se~.sment .. roll of
the year following that in which it should have been assessed shall be
limited to a period of not more than two years from the date upon which
the lien for taxes of such year attached, and the authority to ~eize
and sell such property for the nonpayment of such tax shall be extended
for a like period of time. Property taxable under the provisions of
subsection 4 of section 16 of Article .XIII of the Constitution of the
State of California is not subject to the provisions of this section'.
SECTION 2.
That Section ll3 of Ordinance No. 30 New Series of the City of
Bakers field, be amended to read as follows:
Section ll3.
In the case provided for in the preceding section, at the time
of making the assessment th~ Assessor may collect the taxes by seizure
and sale of any personal property owned by the person against 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, claim to or right to the possession of the land.
SECTION 3.
All ordinances or parts of ordinances in conflict herewith
are her'eby expressly repealed.
..... 00o .....
I HEREBY CERTIFY that the foregoing Ordinances was passed and
adopted by the Council of the City of Bakersfleld at a regular meeting
thereof held on the ~ay of October, 1933, by the following vote:
AYES: BO~)EN, GIST, MARTIN, SMITH, SOLLEAS, WRLTERS, W]I, SON
NOES: '~~ .................
ABSENT: ..........
C i ty C lerk~~a~'~~Ex~ r4
Council of the City of Bakers field
APPROVED by me this ~~day of October.
of the