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HomeMy WebLinkAboutORD NO 438AN ORDINANCE AY~ENDING SECTIONS 109 AND llO OF ORDINANCE N0. 30 NEW SERIES, FIXING DELINQUENT TAX PENALTIES, PROVID- ING FOR TEE PAYA~NT OF DELINQUENT TAXES OF ONE YEAE OR MORE, AND REPEALING E~ER- GENCY ORDIi~I~NCE No. 430 NEW SERIES. BE IT 0RDAINED BY THE COUNCIL OF THE CITY OF BAKERSFIELD, as follows: SECTION 1. That Sections 109 and llO of Ordinance No. 30 New Series, entitled "A~ ORDINANCE PROVIDING FOR THE ASSESSMENT OF PROPERTY IN THE CITY OF BAF~ERSFI~LD Ai~D THE BAKERSFIELD SCHOOL DISTRICT; FOR THE LEVYING OF TAXES THEP~0N, AND FOR THE COLLECTION OF THE SA~E; AND REPEALING ORDINANCE N0. ~98" be and the same are hereby amended to read as follows: Section 109. The word "taxes" wherever used in this o~dinance shall be deemed to include all taxes and annual installments of public improve- ment assessments charged on the respective tax rolls affected. In all cases where real estate has been sold, or may hereafter be sold to the City of Bakersfield 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, administrators 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 ~eal estate by paying to the City T~easu~er the mount of taxes, penal- ties for delinquency, and costs due thereon at the time of such sale and all unpaid taxes, penalties for delinquency and costs assessed against the property for each year since the sale, as shown on the delinquent assessment rolls in the then permanent custody~~e~Gity AuditoP; or, if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, and also penalties as follows, to-wit: One per cent per month, computed from July I of the year of sale upon the amount of taxes delinquent at the time of sale, and upon the amount of each year's taxes in like manner, reckoning from the 1st day of July of the year when the property would have been sold for the taxes of that year, if there had been no previous sale. 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 m~ounts thereof, which certificates the redemptioner shall deliver to the City Treasurer, together with the money, and the City Treasurer shall give duplicate receipts, v~itten or endorsed upon said certificates, one to the redemptioner and one to the City Auditor. The City Treasurer shall settle for the monies received as ~or other city monies. Upon the payment of the money specified in said certificate, and the giving of the receipts as aforesaid by the Treasurer, 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 ef the tax sale, shall cease and determine. The receipts of the City Treasurer 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 same effect as t~mt of a deed of conveyance of the interest conveyed by deed. In all cases where real estate has been sold to the City of Bakersfield for delinquent taxes, and the City has not disposed of the same, and no deed has been made to the City for the same , the person whose estate has been sold, his executors, administrators or other successors in interest shall have the right to elect to pay such delinquent taxes for the first year o~ such delinquent taxes for the first year and any number of additional consecutive years, plus the penalties and costs due on each year's taxes at the time of the sale to the City, and.the one per cent redemption penalty as provided for in this section. Beetion ll0. A partial redemption may be made separately f~m'.the whole assessment of any lot, piece or parcel of land contained in any assessment on any delinquent roll if such lot, piece or parcel has a separate val- uation 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 fractional part of the lot, piece or parcel of real property upon which redemption is re- quested to the City Assessor, who must place a valuation thereon, which valuation shall include the value of the improvements located upon the fractional part sought to be redeemed. The Auditor shall then estimate the mount of such taxes, penalties for delinquency and costs, due on such lot, piece or parbel of land according to such relative or pro- portionate value, and the taxes, penalties for delinquencies and costs due on any improvements on the portion sought to be so redeemed. Whereupon 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 redemption. A partial redemption may be made in like manner separately from the whole assessment of an un- divided interest in any real property if such property has a separate valuation upon the assessment roll, the Auditor estimating the mount of taxes, penalties for delinquency and costs due on such undivided interest according to the proportion which said interest in said property bears to the whole assessmento SECTION 2o If any section, sub-section, sentence, clause or phrase of this ordinance is for any reason held to be unconstitutional or invalid, such decision shall not affect the remaining 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, sentences, clauses, or -3- phrases be declared unconstitutional or invalid. SECTION 3. Emergency Ordinance No. 430 New Series and all ordinances or parts of ordinances in conflict herewith are hereby expressly repealed. ..... 000 ..... 'I HEREBY CERTIFY that the foregoing Ordinance was passed and adopted by the Council of the City of Bakersfield at a regular meeting thereof held on the//~day of June, 1934, by the following vote: · .,~; BO~SI~EMON S14TTll SOLLE!IS, WALTE!~,S, WII.SOH HOES, A~,SEHT, City dlerk~~d~Clerk of the Council of the City of Bakersfield. APPROVED by me this//~day of June, 1934.