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.