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HomeMy WebLinkAboutORD NO 471 Et~RERGENCY 0RDINAY,.vCE NO.6ZT/NEW SERIES AN EMERGENCY ORDINAhvCE RELATING TO THE TE2:iPORARY REMISSION OF PENALTIES, COSTS AND INTEREST ON DELINQUENT TAXES, THE PAYY~'KENT OF DELINQUi~;NT TAXES OF ONE YEAR 0R Z'.'r_0RE, DECLARING THE E},iERGENCY OF THIS 0RDINAIICE AND PROVIDING THAT IT SHALL TAKE EFFECT IM}.~'.DIATELY. WHEREAS, the welfare of the inhabitants of the City of Bakersfield requires the passage of an emergency ordinance providing for the temporary remission of delinquent tax penalties, costs and interest, during the period ending April 20, 1936, NOW, THEREFORE, BE IT 0RDAINED BY THE Council of the City of Bakersfield, as follows: Section 1. The word "taxes" wherever used in this ordinance shall be deemed to include all taxes and annual installments of public im- provement assessments charged on the respective delinquent tax rolls affected. In all cases where real estate has been sold to the City of Bakersfield on or before June 30, 1935, for delinquent taxes, and the City has not disposed of tlae same, the person whose estate has been sold, his heirs, executors, administrators or other successors in interest shall, at any time on or before the twentieth day of April, 1936, have the right to redeem such property by paying to · the City Treasurer of the City of Bakersfield the amount of taxes due thereon at the time of such sale, and also all taxes that were a lien upon said real property at the time said taxes became delinquent, and also all unpaid taxes of every description assessed against the property, together with all taxes that are a lien against the prop- erty, for each year since the sale, as shown on the delinquent assess- ment rolls in the then permanent custody of the City Auditor, if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, with interest on the whole amount of such taxes at the rate of seven per cent per annum computed from the first ~ay of July, 1934, to the time of such -1- redemption, except that interest upon taxes, assessed or unassessed, for the fiscal year 1934-38, shall be computed from July l, 1938, to the time of such redemption. The provisions of this section shall be deemed to allow the redemption of such real e state, on or before the twentieth day of April, 1938, free from the payment of any costs, interest (other than the interest hereinbefore in this section provided), penalties for delinquency or redemption penalties, which may have accrued against said real estate on or before April 20, 1936. The provisions of this section shall have no application to the amount or rate of penalties for delinquency or upon redemptien, for taxes of the fiscal year 1938-36. The provisions of this section shall not apply to re- demption of properties purchased from the City of Bakersfield at delinquent tax sales. Section 2. In all cases where real estate has been sold to the City on or before June 30, 1935, 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, adminis- trators or other successors in interest shall, on or before April 20, 1938, have the right to elect to pay such delinquent taxes for the first year, or such delinquent taxes for the first year and any numSer of additional consecutive years, plus interest on the delin- quent taxes for each year, paid at the rate of seven per cent (V%) per annum from July l, 1934, to date of such payment, except that interest upon taxes for the fiscal year 1934-35 shall be computed from July 1, 1935. The provisions of this section shall not apply to re- demption of properties purchased from the City of Bakersfield at delinquent tax sales. Section 3. All interest received by the City Treasury pursuant to -2- the provisions of this ordinance shall b e distributed in the manner provided by Section lOB of Ordinance Number 30 New Series of the City of Bakersfield. Section 4. If any section, sub-section, sentence, clause or phrase of this ordinance is for any reason held to be uncomtitutional such decision shall not affect the validity of the remaining portions of this ordinance. The Council hereby declares that it would have passed this ordinance, and each section, sub-section, sentence, clause and phrase thereof, irrespective of the fact that any one or more other section, sub-sections, sentences, clauses or phras'es be declared un- constitutional. Section 5. This ordinance is hereby 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 immediate preservation of the public welfare, and shall take effect immediately. The facts constituting such emergency are as follows: Due to the widespread depression, many taxpayers have been unable to pay their taxes or to redeem their property from sale to the city for delinquency. By permitting partial reden~tion and with mini- mized penalties many taxpayers will be enabled to redeem their p~op- erty, restore the same to the tax rolls, and thereby add revenue for the operation and maintenance of the local government. o0o. - I HEREBY CERTIFY that the foregoing ~nergency Ordinance a regular meeting thereof held on the December, 1935, -I by the following vote: Cit~~C~erk of the Council of the City of. Bakersfield. APPROVED b ~me this'~ daf~y of Dece .b r, MAY~~Ci~ ~ersfiel . 1935.