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HomeMy WebLinkAboutORD NO 483 ENERGENCY ORDINA~{CE NO.~.D. NEW SERIES AN EMERGENCY ORDINANCE RELATING TO THE TENPORARY REMISSION OF PENALTIES, COSTS AND INTEREST ON DELINQUENT TAXES, THE PAYMENT OF DELINQUENT TAXES OF ONE YEAR OR MORE, DECLARING THE EMERGENCY OF THIS ORDINANCE AND PROVIDING THAT IT SHALL TAKE EFFECT IMMEDIATELY. WHEREAS, the welfare of the. inhabitants of the City of Bakers- field requires the passage of an emergency ordinance providing for the temporary remission of delinquent tax penaltieS, costs and interest, during the period ending August 31, 1938, NOW, THEREFORE, BE IT 0RDAINED by the Council of the City of Bakersfield, as follows:. SECTION le Th.e word "taxes" wherever used in this ordinance shall be deem- ed to include all taxes and annual installments of public improvement assessments charged on the respective delinquent tax rolls affected. In all cases where real estate has been sold to the City of Bakers field on or before June 30, 1936, for delinquent taxes, and the city has not disposed of the 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 31st day of August, 1938, 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 bec_~_me delinquent, and also all unpaid taxes of every descrip- tion assessed against the property, tog,.thor with all taxes that are a lien against the property, for each year since the sale, as shown on the delinquent assessment rolls in the then permanent custody of the City Auditor, or, 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_cp..mputed from July 1, 1934, to the time of such redemption~ except °that'-Interest upon taxes· .f6r the fiscal year 1934-3.5. shall b.e .computed from July 1, 1935, and that interest upon taxes for the fiscal year 1935- 36 shall be .computed from July 1, 1936, .. The provisions of this section shall be deemed to allow the redemption of such real estate, on or before the 31st day of August, 1936, free from payment of any costs, interests (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 August 31, 1938. The provisions of this section shall not apply to redemption 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, '1936, 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 August 31, 1936, have the right to elect to pay such delinquent taxes for the first year, or such delinquent taxes for the first year and any number of additional consecutive.years, .~lus interest on the delinquent 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,. 1938, and that interest upon taxes for the fiscal year 1938-38 shall be computed from July l, 1936. The.provisions of this section shall not apply to redemption of properties purchased from the City of Bakersfield at delinquent tax sales. SECTION 3. All. interest received by the City Treasury pursuant to ....... ~h~'~'~'vis'i~ns--of this ordinence~,shall_be.~_di.s~t_r~u~e~.~.the manner .. provided by Section 108 Of Ordinance Number 30 New Series of the City of Bakersfield. .. -n2. SECTION 4. If any section, sub'seCtion, sentence, clause or phrase of this ordinance is for any reason held to.be unconstitutional 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 sections, .sub-sections, sentences, clauses or phrases be declared unconst itut ional. 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 immedi. at.e preservation of the public welfare, and shall take effect immediate ly. 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 redemption and with minimized penalties many taxpayers will be enabled to redeem their property, 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 Emergency Ordinance' as passed and adopted by the CounCil of the City of Bakersfield, at a regular meeting thereof held on theory of ~ , 1936, by the following vote: RYES: BODH;I, GIST, KRMINISKI, SIEMON, SMITH, SOLLERS, WILSON r~BSENT L ......... """"':"':""": ........~ ............. MAYOR ~ELD. City C Clerk of 'the Council of the City of Bakersfield.