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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.