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HomeMy WebLinkAboutORD NO 445ENERGENCY ORDINANCE NO.~~W SEF~ES AN E~ERGENCY OI©INANCE A~ENDING SEC- TION 1 OF ORDINANCE NO. 416 NEW SERIES OF THE CITY OF BAKERSFIELD. WEEEEAS, it is necessary for the daily operation of a municipal department that an emergency ordinance be passed, NOW, THEEFOE, IT IS NEEBY ORDAINED BY THE COUNCIL OF TEE CITY OF BAKERSFIE, as follows: SECTION 1. That Section 112 of Ordinance No. 30 New Series of the City of Bakersfield, entitled "AN ORDINANCE PROVIDING FOR THE ASSESS~.~NT OF PROPERTY IN THE CITY OF BAKERSFIE AND TEE BAKERS- FI'~.D SCHOOL DISTRICT; FOR THE LEVYING OF 'TAXES THEREON, AND FOR THE COT~CTION OF THE SA~E: AND EEPEALING ORDINANCE NO. 298 be and the same 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 prop- erty sufficient to secure the payment of the ~axes. 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 failure 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 es- caped taxation for such year, if such property is in the owner- ship or under the control of the same person who owned or con- trolled it on the first Monday of March, shall be immediately as- sessed, 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 leviedI and provided, further, that if such assessment is on unsecured personal prop- erty that an additional fifty ($.50) cents penalty shall be added thereto. The authority granted to the Assessor to assess property which has escaped taxation and to enter the same upon the assess- ment 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 seize and sell such property for the nonpay- ment 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. All ordinances or parts of ordinances in conflict herewith are hereby expressly repealed. SECTION 3. This ordinance is declared to be an emergency ordinance within the meaning of Section 24 of the Charter of the City of Bakersfield, State of California, and necessary for the 'daily opera- tion of a:nmunicipal department, and shall take effect on and after ~anuary ___, 1935. [II x }*o0o***** I HEREBY CERT!~ that the foregoing Emergency Ordinance was passed and ad~pted by the Council of the City of Bakersfield on the ~ day of December, 1934, by the following vote: -2- City Clerk .. lerk of the Council of the City of Bakersfield. APPROVED by me this ~day of December,