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HomeMy WebLinkAboutORD NO 430Ei.YERGLi'YCY 0HDII.~ANCE l,jO.,3~ NEW SERIP.,S AN EL~ERG~.ZA.!CY 01""~iEAiiCE ~.]~:Z,.[.Di~G SECTIONS 109 I!~ANCE AN',~ PHOVIDii.,G TIDkT IT ~HALL TAKE Ei~'FECT .~ APi~L 21, 1934. V~Y~JEREAS, the welfare of the inhabitants of the'City of Bakersfield requires the passage of an emergency ordinance provid- ing for minimized delinquent tax penalties for the period beginning April 21, 1934, N0'.7 BE IT 01~DA]LNED BY THE COU~!CIL OF THE CITY OF BAKERSFIELD, as follows: SECTIOIq 1. That Sections 109 and ll0 of Ordinance No. 30 New Series, entitled "Ai~ 01~DI~.iAi~CE i~i~0VIDI-.G FOR TIIh ASSESSI. iEI.~T 0P PliOPERTY IN TH:.". CItY 0t,' ]3AI~i~,D.~.'I.~.LD A].~D T!i'.'~ ]~AiC_i~i.,_.IXLD SCHOOL 1)ISTHICT; FOi~ 'j.~_~ Lk.~VYIiq'G 0F T~.n~j.:'.'::Z T!iZI-aOR', .'.~._~ i,:~l T]iL COLL]'.CTI01,] 0].,: T!IE fi. AiffE; AED i[~P'._':LI!'YG 01~JIL~:A~..zCZ i,~'0, 298" be and the same arc hereby amended to read as follows: Section 109, The word "taxes" wherever used in this ordinance shall be deemed to include all taxes and annual installments of public im- provement assessments charFZed on the respective tax rolls affected, In all cases where real estate has been sold, or nmy hereafter be sold to the City oi' .,'akersficld, for delinquent taxes and the City has not disposed of the same, the person whose estate has been or may hereafter be sold, his heirs, executors, ac~ministrs. tors or other successors in interest shall, at any time after the same has been sold to the City, and before the City shall have disposed of the same, have the right to redeem such real estate by paying to the City Treas- urer the m,~ount of taxes, l~enaltios for delinquency, and costs due thereon at the ti. e of such sale, and also all ta=es '~hat were a lien upon said real property at the time said taxes became delinquent; and also all unpaid taxes of every d.escription assessed. a'::ainst the p.rop- erty for each year si:-~ce the j~a].e, as shown on the delinquent assess- merit rolls in the then pennascent custody of the City Auditor; if not so assessed, then upon the value of the pro!~erty as assessed in' the year nearest the tithe of such reden~ption, and also all. costs and expenses of such rede~.',lption, and penalties as fo'llov~s, to-~it: One per cent per ~uonth, co~:~puted fro~':l July 1 o','~ the year of sale upon the sanoust of taxes delinquent at the time of sale, and upon the amount of each yearns taxes in like manner, reckoning from the 1st day of July of the year ~vhen the property v~ould have been sold ','~or the taxes of theft year, if there had been no previous sale. ~l'he City Auditor shall, on the application of the person desiring to redeem, make an esti~ate of the a~ount to be paid, and shall give him duplicate certi','~icates of the a~;~ount, specifying the several a~',~ounts thereof, ~vhich certi','~icates the reden~ptioner shall deliver to the City Trcasurer, together v~i. th the ~noney, and the City 'i'reasurer shall ~ive duplicate receipts, written or endorsed upon said certificates, one to the r~;den~ptioner and one to the City ~'~uditor, ~'he City '~'reasurer shall settle for the ~nonies received as for other city ~onies, Upon the payment of the moi'~ey specified in said certificate, and the givin.'~ of the receipts as aforesaid by the '~'reasurer, any d...eed or certificate of sale that ~_.~ay have been ~',~ade to the City shall be- co,;~o null and void and all riSht, title and interest acqui~'ed by the City, under and by virtue o'~' the tax sale, shall cease and dote~:~.;.ne, The receipts of the City Treasurer xnay be recorded in the llecorder~ s Office of the County of Iie~n, in the Book of Deeds, and the recording' they',eel shall have the ss~:~e effect as that of a deed of re- conveym~ce of the interest conveyed by deed. In all cases v~here real estate has been sold to the City for doli-~quent taxes, and the City has not disposed of the s~ne, the person v~hose estate has been sold, his executors, adhninistrators or other -2- successors in interest shall have the right to elect to pay such del- inquent taxes for the first year or such delinquent taxes for the first year and a~y nt~:~ber of additional consecutive years, plus th~ to the .City, and the one per cent redemption penalty as p V d in this section. Section 110. A partial rcden~tion may be ~mde separately from ~e whole assessment of any lot, piece or parcel of land contained in any assessment o~ any delinquent roll if such lot, piece! or parcel has a separate valuation on the delinquent assessment book. If such lot, piece or parcel of land does not have a separate valuation on the assessment roll the Auditor shall submit the description. of the frac- tional part of the lot, piece or parcel of real property upon which redemption is requested to the City Assessor, who must place a valua- tion thereon, which valuation shall include the value of the im- provements located upon the fractional part sought to be redeemed. The auditor shall then estimate the ~aount of such taxes due on such lot, piece or parcel of land according to such relative or proportion- ate value, and the taxes due on any improvesents on the portion sought to be so redeemed. V~hereupon such redemption shall be made in the manner provided for in the preceding section; provided that no lot, piece or parcel of land owned or claimed under contract by the person so redeeming shall be divided for the purpose of such redemp- tion. A partial redemption may' be made in like manner separately from the v~hole assessment of an undivided interest in any real property if such property has a seoarate valuation upon the assess- ment roll; the Auditor~-~ ~'V' 'che amount of taxes due on such undivided interest accordiDg to the proportion which said. interest in said property bears to the whole assessment. SECTION ~. If any sectlob, sub-section, sentence, clause or phrase of this ordinance is for any reason held to be unconstitutional or invalid, such decision shall nct affect the remaining portions of this ordinance. The City Council. hereby declares tha.~...i~' would have passed this ordinance and each section and sub_section..t..~e..reof irrespective of the fact that any one or more of the sec61ons, sub- sections, sentences, clauses, or Phrases be declared unconsti~"' SECTI01~ 3. This ordinance is hereby declared to be an e'm~ .... ',.y ord- inance within the meaning of Section 24 of the Charter of the City of Bakersfield, State of California, and necessary for the i~~'' " Preservation of the Public ~velfare, and shall take'effect on and April 21, 1934. The facts constituting such emergency ape as folioUs: Due to the wide-spread depression many tax payee*""" .~een unable to pay their '~axes or to redeem their property from sale.~o the City for delinquency; by Permitting"partial redemption with '~:~!"~.~..4i.~.~ minimized Penalties many tax payers will be enabled to redeem their Property, restore the same to the tax rolls and thereby::~dd revenue for the operation and maintenance of the local SECTION 4. government~.'.~...~: All ordinances and. parts of .ordinances in conflict herew~..4~h' are hereby expressly repealed. -'..:.:.~....- .."~.:. ..... o0o ..... I MEREBy CERTIbT that the foregoing Er'~ergency Ordi~hc.e was passed and adopted by the Council of the City of hakers.,.oleld'~L~ the'... ~day of April, 1934, by the following vote: AYES: BODEN, --*'~T'_.,- SIEMON, NOES, ~ SIvWT'H, SOLLEAS, WALTERS, WZLSON ABSENT; I~AY0}~of the City of Bakersfield. OitYCl~~~k~cio Clerk of the Council of the City of Bakersfield. day of April, 19~4.