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.