HomeMy WebLinkAboutORD NO 509EMERGENCY ORDINANCE N0. 809 NEW SERIES
AN EMERGENCY ORDINANCE RELATING TO THE
TEMPORARY REMISSION OF PENALTIES, COSTS
AND INTEREST ON DELINQUENT TAXES, THE
PAYI~gENT 0F DELINQUENT TAXES OF ONE YEAR
OR MORE, DECLARING THE EIvKERGENCY OF THIS
ORDINANCE AND PROVIDING THAT IT SHALL
TAKE EFFECT IA~Hv~"DIATELY.
WHEREAS, the welfare of the inhabitants of the City of
Bakersfield requires the passage of an emergency ordinance pro-
viding 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 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, 193V, 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 without penalties for
delinquency, costs or redemption penalties or interest of whatever
name or description, by paying on or before said date to the City
Treasurer the amount of taxes thereon at the time of 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 descrip-
tion assessed against the property, together 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
-1-
property as assessed in the year nearest the time of such re-
demption.
The provisions of this section shall be deemed to allow
the redemption of such real estate, on or before the 31st day of
August, 1938, free from payment of any costs, interests (other than
the interest hereinafter in this section provided on 1937-38
delinquencies), penalties for delinquency or redemption penalties,
which may have accrued against said real estate on or before
August 31, 1938.
From and after July l, 1938, to and including August
1938, taxes and assessments levied for the fiscal year 1937-~8
can be redeemed by paying the amount of the tax or assessment
appearing on the 193V-38 delinquent assessment roll plus interest
at the rate of 7% per annum computed from July 1,-193V, to the
time of such redemption.
The provisions of this section shall not apply to redemp-
tion of properties purchased from the City of Bakersfield at delin-
quent tax sales.
SECTI ON 2.
In all cases where real estate has been sold to the city
on or before June 30, 1937, 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, on or before
August 31, 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 number of additional consecutive years.
The provisions of this section shall not apply to redemp-
tion of properties purchased from the City of Bakersfield at delin-
quent tax sales.
SECTION 3.
All interest received by the City Treasury pursuant
to the provisions of this ordinance shall be 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 unconstitutional
such decision shall not affect the validity of the remaining por-
tions of this ordinance. The council hereby declares that it would
h~ve 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 unconstitutional.
SECTION S.
.. This ordinance is hereby declared to be an emergency ordin-
ance 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: 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 waiving 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 E~ergency Ordinance
was passed and adopted by the Council of the City of Bakersfield
-3-
at a regular meeting thereof held on the ~~day of ~,
1938, by the following vote:
RYt=~: BO~.H, GIST, t~;.~,~X';."~:t-',~, t~ILL~,t;, ~,'.';TT~:', ::.OLL~'~,S, WXLSQN
NOr:-,~L.~ .....................................................................................
ABSEI4T:..~ -. ....................
City Clerk~~an~~~d'E~erk of the
Council of the City of Bakersfield.
Bakersfield.
1938.