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HomeMy WebLinkAboutORD NO 514ORDINANCE NO. ~NEW SERIES SECTION 1. AN ORDINANCE PROVIDING FOR THE ASSESSMENT OF PROPERTY IN THE CITY OF BAKERSFIELD, FOR THE LEVYING OF TAXES THEREON, AND FOR THE COLLEC- TION OF THE SAME; AND REPEALING ORDINANCE ~'NO. 513 NEW SERIES AND ALL A~F. NDMENTS THERETO. BE IT 0RDAINED BY THE COUNCIL OF THE CITY OF BEERSFIELD, as follows: CHAPTER I. PROPERTY LIABLE TO TAXATION. All property in this City not exempt from taxation under the laws of the United States or the Constitution of the State of California, as the same now are or may hereafter be amended, is subject to taxation as in this ordinance provided. But nothing in this ordinance shall be construed to require or permit double taxation. SECTION 2. Shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the cor- poration which they stand for and represent, and the assessment and taxation of such shares, and also of the corporate property, would be double taxation. Therefore, all property belonging to corporations, excepting those exempt from municipal taxation as provided by the laws of the United States or the Constitution of the State of California, shall be assessed and taxed, but no assessment shall be made of shares of stock of any such corpor- ation, nor shall any holder of any such stock be taxed therefor. SECTION 3. Any person claiming property to be ex'&mpt from taxation shall make return thereof to the City Assessor annually, the same as other property listed for taxation, and shall accompany the -1- FOURTH. The term "Personal Property" includes ~verything which is subject of ownership not included within the meaning of the term "r~a.1 estate". or "improvements." FIFTH. The terms "value" and "full cash value" mean the amount at which the property would be taken in payment of a Just debt from a solvent debtor. CHAPTER III. TREASURER EX-OFFICIO TAX COLLECTOR. SECTION 5- The TreaSurer of the City of Bakersfield shall be ex- officio Tax Collector in and for said City. It shall be his duty to do and perform any and all acts required to be done and performed by the Tax Collector under the provisions of this ordinance, as the same is now or may hereafter be amended. SECTION 6. The said Treasurer shall keep an appropriate record of all moneys collected by him as Tax Collector. He shall make the proper entries on the assessment book or roll and delinquent lists of all payments, sales and other transactions relating thereto. He shall perform such other duties as may now or hereafter be required of the Tax Collector of the City of Bakersfield by the Charter or ordinances of said City. SECTION 7. CHAPTER IV. ASSESSMENT OF PROPERTY. All taxable property in the City of Bakersfield must be assessed at its full cash value. Lands and improvements thereon shall be separately assessed. Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value. -3- SECTION 8. All other taXaBle property must be assessed as provided hy the Charter and ordinances of the City of Bakersfield. Land must be assessed where the same has not been laid out in plats filed in the office of the County Recorder of Kern County, in parcels or subdivisions not exceeding six hundred and forty (640) acres each, and lands which have been so platted must be assessed by descriptions according to such plats. SECTION 9. The Assessor must, between the first Monday in March and the first Monday in July, in each year, ascertain the names of all taxable inhabitants, and all the property in the City of Bakers- field, subject to taxation, except such as is required by law to be assessed by the State Board of Equalization, and must assess such property to the person by whom it was o~med or claimed, or in whose possession or control it was at twelve (12) o'Clock meridian of the first Monday in March next preceding; but no mistake in the name of the owner or supposed owner of real prop- erty shall render the assessment thereof invalid. In ascertaining the names of all taxable inhabitants and all the property in the City of Bakersfield subject to taxation for any year, the Assessor may make or take a copy of the names and descriptions of property contained in any or all of the statements which have for that year been made and delivered by each taxpayer to the Assessor of the County of Kern, or may make or take a copy of any or all lists made by such County Assessor where any taxpayer shall have neglected to give to said City Assessor such statement. SECTION 10. The Assessor may exact from each person a statement, under oath, setting forth specifically all the real and personal property owned by such person, or in his possession or under his control, situated in the City of Bakersfield at twelve (12) o'clock meridian on the first Monday in March next preceding. Such statement shall be in writing, showing separately: 1.. All property belonging to, claimed by, or in the possession or under the control or management of such person. 2. All property belonging to, claimed by, or in the possession or under the control or management of any firm of which such person is a member. 3- All property belonging to, claimed by, or in the possession or under th~ control or management of any corporation of which such person is president, secretary, cashier or managing agent. 4. An exact description of all lands in parcels or sub- divisions, improvements and personal property, and deposits of money, gold dust or other valuables, and the names of the persons with whom such deposits are made, and the places in which they may be found. SECTION 11. The Council must furnish the Assessor with blank forms, of the statements provided for in the preceding sections, affixing thereto an affidavit which must be substantially as follows: "I, , do swear that I am a resident of the City of Bakersfield; that the above list contains a full and correct statement of all property subject. to taxation which I or any firm of which I am a member, or any corporation, asso- ciation or company of which I am president, secretary, cashier or managing agent, owned, claimed, possessed or controlled, at twelve o'clock meridian on the first Monday in March last, and which is not already assessed this year, and that I have not in any manner whatsoever transferred or disposed of any property or placed any property out of said City or my possession for the purpose of avoiding any assessment upon the same or of making this statement." The affidavit to the statement on behalf of a firm or corporation must state the principal place of business of the firm or corporation and in other respects conform substantially to the preceding form. SECTION 12. The Assessor may fill out the statement at the time he presents it, or he may deliver it to the person and require him, within an appointed time, to return the same to him, properly filled out. The Assessor may deliver such blank statement in person or may mail the same to each person, owner of or person having in his possession or under his control property subject to assessment within the City of Bakersfield, and the AssessOr shall also include with said blank statement, when so mailed, a notice in writing that said statement must be filled out and returned to the Assessor within a certain time, as said Assessor may prescribe. The mailing of such. blank statements, as heroin provided, to such person's last known postoffice address shall be considered as a demand upon such person for a statement of his property or of the. property in his possession or under his control. SECTION 13. The Assessor shall have power: 1. To require any person found within the City of Bakersfield to make and subscribe an affidavit giving his name, place of residence or place of business, and whether he is the o~vner of any taxable prop- erty. 2. To subpoena and examine any person in relation to any -6- statement furnished by him, or which discloses property which is assessable in the City of Bakersfield that may be stored with, in possession of, or controlled by such person. Every person who shall refuse to furnish the statement hereinbefore required in this Chapter, or to make and subscribe such affidavit respecting his name and place of residence, or place of business, or to appear and testify when requested so to do by the Assessor, as above provided, shall, for each and every refusal and as often as the same is repeated, forfeit to the City of Bakersfield the sum of One Hundred Dollars ($100.00) in legal tender of the United States, to be recovered by action brought in its name by the Assessor, in the Police Court of the City of Bakersfield, All moneys recovered by any Assessor under the provisions of this section must'be by him paid into the treasury of said City. SECTION 14. If any person, after demand made by the Assessor, neglects or refuses to give, under oath, the statement herein provided for, or to comply with the other requirements of this title, the Assessor must note the refusal on the assessment book or roll, opposite his name, and must make an estimate of the value of the property of such person and the value so fixed by the Assessor must not be re- duced by the Council. SECTION 15. If the owner or claimant of any property not listed by another is absent or unknown, the Assessor must make an estimate of the value of such property. SECTION 16. If the name of the absent owner is known to the Assessor, the property must be assessed to such name. If unknown to the Assessor, -7- the property must be assessed to unknown owners. SECTION 17. All personal property consigned for sale to any person within the City of Bakersfield, from any place out of this State or from other cities or counties in this state,. must be assessed the same as other property- SECTION 18. ' ~en a person is assessed as agent, trustee, bailee, guardian, executor or administrator, his representative designa- tion must be added to his name and the assessment entered on a separate line from his individual assessment. SECTION 19- The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors, or administrators, and a payment of taxes made by either binds all parties in interest for their equal propertions. SECTION 20. Money and property in litigation in possession of the County Treasurer, a court, county clerk, or receiver, must be assessed to such treasurer, clerk or receiver as such, and the taxes be paid thereon under the direction of the court. SECTION 21. Any property wilfully concealed, removed, transferred or misrepresented by the owner or agent thereof to evade taxation, upon discovery may be assessed at not exceeding ten times its value, and the assessment so made must not be reduced by the Council. SECTION Any property discovered by the Assessor to have escaped assessment for the last preceding year, if such property is in the ownership or under the control of the same person who owned or controlled it for such preceding year, may be assessed at double -8- its value. SECTION 23. The Assessor must prepare an assessment book or roll, with appropriate headings, in which must be listed all property within the City of Bakersfield, and which shall show under the appropriate head: 1. The name and postoffice address, if known, of the per- son to whom the property is assessed. 2. Land, by tovm ship, range, section, or fractional sec- tion; and when such land is not a congressional division or subdivi- sion, by metes and bounds, or other description sufficient to iden- tify it, giving an estimate of the number of acres, not exceeding in each and every tract six hundred and forty acres, locality, and the improvements thereon. The improvements to be assessed against the particular section, tract, or lot of land upon which they are located. 3. City lots and blocks, as numbered on the official maps thereof, on file in the office of the County Recorder of the County of Kern, and the improvements thereon. 4- All personal property showing the number, kind, amount and quality; but a failure to enumerate in detail such personal prop- erty does not invalidate the assessment. 5. The cash value of land. 6. The cash value of improvements on land. 7. The cash value of all personal property exclusive of money. 8. The amount of money. 9- Taxable improvements owned by any person, firm, asso- ciation or corporation, located upon land exempt from taxation shall, as to the manner of assessment, be assessed as 6ther real estate upon the assessment book or roll. No value shall, however, be assessed against the exempt land nor under any circumstances shall' the -9- land be charged with or become responsible for the assessment made against any taxable improvements located thereon. lO. The total value of all property. SECTION 24- The Assessor must prepare an index to the assessment book or roll, which must show the name of the taxpayer and each page whereon his assessment appears. SECTION 25. Whenever p½operty has been sold to the City for taxes and remains unredeemed upon each Subsequent assessment, the Assessor shall enter upon the assessment book or roll, immediate- ly after'the description of the property, the fact that said prop- erty has been sold for taxes and the date of such sale. Upon all bills or statements of or for taxes accruing on said property sub- sequent to the date of said sale and prior to the redemption of said property or the execution to the City of a deed therefore, shall be distinctly and legibly written, printed or stamped, the words "Sold to the City" and also the date of such sale. SECTION 26. On or before the first Monday in August in each year, the Assessor must complete his assessment book or roll. He or his deputies must take and subscribe an affidavit in the assessment books or rolls to be substantially as follows: "I, , Assessor ( or Deputy Assessor, as the case may be,) of the City of Bakersfield, do swear that between the first Monday in ~arch and the first Monday in August, nineteen hundred and , I have made diligent in- quiry and examination to ascertain all the property within the City of Bakersfield (or within the subdivision thereof assessed by me, as the case may be,) subject to assessment by me, and that the same has been assessed on the assessment book or roll, equally and uniformly, according to the best of my Judgment, information and belief, at its full cash value and that I have faithfully complied with all the duties impose4/on the Assessor under the revenue laws; and that I have not imposed any unjust or double assessment through malice or ill-will or otherwise, nor allowed any one to escape a just and equal assessment through favor or re~ard or otherwise." But the failure to take or subscribe such affidavit, or any affidavit will not in any manner affect the validity of the assessment. SECTION 27. The Assessor must, when directed to do so by the Council, make a plat of the various blocks within the City, and mark thereon in sub-divisions the name of the person to whom each lot, piece or parcel of land is assessed. SECTION 28. As soon as completed the City Assessor must proceed to add up the valuation and to enter the total valuation of each kind of property and the total valuation of all property on the assess- ment book or roll. The coD~mn of acres must show the total acre- age of the lands in the City not assessed by lots or blocks. Said assessment book or roll must then be delivered to the Clerk of the Council, who shall give notice thereof, and of the time, as fixed by Section 54 of the Charter of the City of Bakersfield when the Council, sitting as a Board of Equalization, will meet to equalize the assessments, which notice shall be given by publication in the newspaper designated as the official newspaper. In the meantime the assessment book or roll must remain in the office of the City Clerk for the inspection of all persons interested. -ll - SECTION 29. Every Assessor who fails to complete his assessment book or roll on or before the first Monday in August of each year for- feits the sum of one thousand ($1,000.00) Dollars, to be recovered on his official bond, for the use of the City, in an action brought in the name of the City of Bakersfield by the City Attorney when directed so to do by the Council. SECTION 30- Lands once described on the assessment book or roll, need not be described a second time, but any person claiming the same and desiring to be assessed therefor, may have his name inserted with that of the person to whom such land is assessed. SECTION 31. The Assessor and his sureties are liable on his official bond for all taxes on property within the City of Bakersfield which, through his wilful failure or neglect, is unassessed- SECTION 32- Any taxpayer who shall have knowledge of any property that has escaped taxation, as provided in the preceding section, may file with the Council an affidavit setting forth the fact that such property has, through the wilful failure or neglect of the Assessor, escaped taxation, together with a description of the property as near as such taxpayer may be able to give, whereupon the said Council shall direct the City Attorney to. commence an action on the Assessor's bond for the amount of taxes lost through such wilful ~ailure or'neglect- SECTION 33- On the trial of such action, the value' of the property un- assessed being shown, Judgment for the amount of taxes that should -12- have been collected thereon must be entered, and the amount thus recovered shall be distributed as provided in Section 99 of this Ordinance. SECTION 34. Water ditches constructed for manufacturing or irrigating purposes must be assessed the same as real estate by the Assessor at a rate per mile for that portion of such property as lies within the City. CHPATER V. EQUALIZATION OF TAXES - CITY BOARD OF EQUALIZATION SECTION 35- The Council of the City of Bakersfield shall meet on the first Monday in August at lO o'clock in the forenoon of said day in each year, and sit as a Board of Equalization, to examine the assess- ment book or roll and equalize the assessment of property in the City and shall continue in session for at least five days, but if the Board of Equalization is unable to complete the equalization of taxes in the City of Bakersfield within said time, it must continue in session for that purpose from time to time until the business of equalization is disposed of, but not later than the third Monday in August of such year. They shall have power to hear complaints and to '. correct or modify any assessment or cancel any assessment illegally made, provided that notice shall be given to the party whose assessment is to be raised. SECTION 36- The Council after giving notice in such manner as it may by rule prescribe, shall have power to increase or lower the entire assessment as shown on the assessment book or roll or any assessment contained therein, so as to equalize the assessment of property con- tained in said book or roll, and make the assessment conform to the true value of such property in money, subject, however, to the notice -13- provided in the preceding section. SECTION 37- No reduction must be made in the valuation of property unless the party affected thereby or his agent makes and files with the Council a written application.therefor, verified by his oath, showing the facts upon which it is claimed such reduction should be made. SECTION 38. Before the Council grants the application or makes any reduction applied for, it must first examine, on oath, the person or the agent making the application touching the value of the prop- erty of such person. No reduction must be made unless such person or the agent making the ~plication attends and answers all ques- tions pertinent to the inquiry. SECTION 39- Upon the hearing of the application, the Council may sub- poena such witnesses, hear and take such evidence in relation to the subject pending as in its discretion it may deem proper. SECTION ~0. The Council may require the Assessor to enter upon the assessment-book or roll any property which has not been assessed; and any assessment made as prescribed in this section has the same force and effect as if made by the Assessor before the delivery of the assessment book or roll to the City Clerk. SECTION 41. During the session of the Council sitting as a Board of Equalization, it may direct the Assessor to assess any taxable property that has escaped assessment, or to add to the amount, number or quantity of property when a false or incomplete list has been rendered; and to make and enter new assessments (at the same time canceling previous entries) when any assessment made by him is deemed by the Council so incomplete as to render doubtful the collection of the tax; but the Clerk must notify all persons interested by letter delivered personally or deposited in the postoffice, postage prepaid, and addressed to the person interested, a reasonable time before action taken, of the day fixed when the matter will be investigated. SECTION 42- The Clerk of the Board must record in his minute book all changes, corrections and orders made by the Board, and during its session, or as soon as possible after its adJournment,~must enter upon the assessment book or roll in red ink all changes and corrections made by the Board, and on or before the fourth Monday in August must affix thereto, subscribed by him, an affidavit, as follows: "I, , do swear that, as Clerk of the Council, sitting as a Board of Equalization of the City of Bakersfield, I have kept correct minutes of all acts of the Board touching alterations in the assessment book or roll; that all alterations agreed to, or directed to be made, have been made and entered in the book or roll, and that no changes or alterations have been made therein except those authorized." CHAPTER VI. LEVY OF TAXES SECTION 43. The City Council must, not later than the first Tuesday in September of each year, pass an ordinance fixing the rate of City taxes to be levied upon each one hundred dollars of taxable prop- erty in the City of Bakersfield, sufficient to raise the amounts estimated to be required in the annual budget, less the estimated amount to be received from fines, licenses and other sources of -15- revenue, designating the number of cents levied for each fund on each one hundred dollars of taxable property. The assessment book or roll shall then be delivered to the Auditor, who shall compute and carry out the amount of the tax so levied upon each parcel of property contained in said assessment book or roll. The corrected list for each tax shall be the assess- ment book or roll of said tax for said year, and it shall be certi- fied by the Auditor as being the assessment book or roll of said tax. SECTION Every tax has the effect of a Judgment against the person and every lien created by this title has the force and effect of an execution duly levied against all property of the delinquent; the Judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof. SECTION Every tax due upon personal property is a lien upon the real property of the owner thereof from and after twelve o'clock meridian of the first Nonday in March in each year. SECTION 46. Every tax due upon real property is a lien against the property assessed; and every tax due upon improvements assessed to others than the ovmers of the real estate upon which said im- provements are situated, is a lien upon the lands and improvements except when said real estate is exempt from taxation under the laws of the United States or the Constitution of the State of California, in which case said tax is a lien upon the improvements alone, which several liens attach as of the first Monday in march in each year. CHAPTER VII. DUTIES OF AUDITOR IN RELATION TO REVENUE. SECTION 47- The City Auditor as soon as the assessment book or roll -16- has been equalized by the Council and delivered to him, must proceed to check the addition of coD~mns showing the total valuation of all kinds of property, and the column of acres showing the total acreage of lands in the City not assessed by lots, and correct any clerical errors therein. SECTIO~ The City Auditor must then compute and enter in a separate money-column in the assessment book or roll, the respective sums in dollars and cents, rejecting the fraction of a cent, to be paid as a tax on the property therein enumerated, and segr'egate and place in the proper columns of said assessment book or roll the respective amounts due in installments as provided in Section ~3 of this ordinance, and foot up the columns showing the total amount of such taxes and the columns of total value of property in the city, s.s corrected under the direction of the City Council, sitting as a Board of Equalization. SECTIO~ On or before the first day of October, the City Auditor must deliver the corrected assessment book or roll to the City Tax Collector, with an affidavit attached thereto and by him subscribed as follows: "I, , Auditor of the City of Bakersfield, do swear that I received the assessment book or roll of the taxable property of the City of Bakersfield from the Clerk of the Council of said City, with his affi- davit thereto affixed and that I have corrected it and made it conform to the requirements of said City Council sitting as a Board of Equalization; that I have reckoned and computed the respective sums due as taxes, and have added up the columns of valuations, taxes and acreage, as required by the Charter and ordinances of the City of Bakersfield, and that the book or roll to which this affidavit is affixed is the true assessment book or roll of said City, made in the manner prescribed by said Charter and ordinances." SECTION 50. On delivering the assessment book or roll to the City Tax Collector the Auditor must charge said Tax Collector with the full amount of the taxes levied. SECTION 51. The City Auditor must verify by his affidavit attached thereto, all statements made by him under the provisions of this title. SECTION 52. The City Auditor, if the assessment book or roll or the delinquent tax list is transferred from one Tax Collector to another, must credit the one and charge the other with the amount then out- standing on said assessment book or roll or said delinquent list. CHAPTER VIII-. COLLECTION OF PROPERTY TAXES SECTION 53. On or before the fifteenth day of October of each year the Tax Collector must publish a notice specifying: 1. That the taxes on all personal property secured by real property and one-half of the taxes on all real property will be due on the first day of November, and will be delinquent on the fifth day of December next thereafter, at five o'clock P.M., and that unless paid prior thereto eight per cent will be added to the amount thereof, and that if said one-half be not paid before the twentieth day of April, next, at five (5) o'clock P.M., an addi- tional three per cent will be added thereto. That the remaining one-half of the taxes on all real property will be payable on and after the twentieth day of January next, and will be delinquent on -18- the twentieth day in April next thereafter, at five o'clock P.~, and that unless paid prior thereto three per cent will be added to the amount thereof. 2. That all taxes may be paid at the time the first installment, as herein provided, is due and payable. 3- The time and places at which payment of taxes may be made. The Tax Collector may fix a date in advance of the due date when payments may be made. SECTION 54- The notice in every case must be published daily for two weeks in the official newspaper published in the City of Bakersfield, SECTION 55- All taxes must be paid at the office of the City Treasurer except personal property tax collected by the City Assessor. SECTION The Tax Collector must mark the date of the payment of any tax, or the partial payments as the case may be, in the assessment book or roll, opposite the proper assessment. SECTION 57. He must give a receipt to the person paying any tax, or any part of any tax, specifying the amount of the assessment and the tax paid or part of tax paid, and the amount remaining unpaid, if any, with the description of the property assessed; provided that the receipt for the last installment of taxes may refer, by the number or other intelligible manner,.to the receipt given for the first installment of taxes, in lieu of a description of the property assessed. SECTION 58. On or before the first day of each month, the T~x Collector must settle with the Auditor for all moneys collected for the City, and pay the same to the City Treasurer, and on the same day must -19- deliver to and file in the office of the City Auditor a report Showing: 1. An itemized account of all his transactions and receipts since the last settlement. 2. That all money collected by him as Tax Collector has been paid to the City Treasurer. SECTION 59- A Tax Collector refusing or neglecting, for a period of five days, to make the payment and settlements required in this ordinance, is liable for the full amount of taxes charged upon the assessment book or roll. SECTION 60. The City Attorney must on the order of the City Council, bring suit against the Tax Collector and his sureties for such amount; and when the suit is commenced no credit or allowance must be made to the Tax Collector for the taxes outstanding. SECTION 61. On the fifth day of December of each year, at five otclock P.M., all taxes then unpaid, except the last installment of the real property taxes, are delinquent, and thereafter the Tax Collector must collect for the use of the City an additional eight per cent thereon; provided, that if they be not paid before the twentieth day of April next succeeding, at five o'clock P.M. he shall collect an additional three per cent thereon. On the twentieth day of April of each year, at five o'clock P.M., all unpaid portion of the remain- ing one-half of the taxes on all real property is delinquent, and thereafter the Tax Collector must collect for the use of the City, an additional three per cent thereon; provided, that the entire tax on any real property may be paid at the time the first installment, as above provided, is due and payable; and provided, further, that the taxes on all personal property unsecured by real property shall -20- be due and payable immediately after the assessment of said personal property iS made. SECTION 62. On or before the third Monday in December of each year, the Tax CollectOr must attend at the office of the Auditor with the assess- ment book or roll, having all items of taxes collected mark.ed "paid." The Auditor shall thereupon compute and enter against all the items of taxes due and unpaid the penalty for delinquency, foot uR the total amount of penalties then due, and must within ten days thereafter deliver to said Tax Collector the assessment book or roll and charge · him with the amount of said penalties. SECTION 63- On or before the 15th day of May of each year, the Tax Collector must attend at the office of the Auditor with the assess- ment book or roll, having all items of taxes and penalties collected marked "paid", and at the same time he shall deliver to the Auditor a complete delinquent list of all persons and property then owing taxes. SECTION 64. In the list so delivered must be set down in numerical or alphabetical order all matters and.things contained in the assessment book or roll and relating to delinquent persons or property, with the number of each person's assessment. SECTION 65. The Auditor must carefully compare the list with the assess- ment book or roll, and if satisfied that it contains a full and true statement of all taxes, penalties and costs due and unpaid, he must foot up the total amount of taxes, penalties and costs so remaining unpaid, credit the Tax Collector who acted under it therewith, and make a final settlement with him of all taxes, penalties and costs charged against him on the delinquent tax list, and must require -21- from him an immediate account for any existing deficiency. SECTION 66. After settlement with the Tax Collector, as prescribed in the preceding section, the Auditor must charge the Tax Collector then acting with the amount of taxes, penalties and costs due on the delinquent tax list and within ten days thereafter deliver the list, duly certified, to such Tax Collector. SECTION 67. On or before the eighth day of June of each year, the Tax Collector must publis~ the delinquent list, which must contain the names of the persons and a description of the property delinquent and the amount of taxes, penalties and costs due, opposite each name and description, with the taxes, penalties and costs due on personal property; provided, however, that before publication of said list the Tax Collector and Auditor shall jointly arrange said list in such manner that said publication shall designate in some particular manner the property contained in said list which was sold to the City five or more years previous under the provisions of Section 73 of this Ordinance, on which the taxes remain unpaid, or which property has not been redeemed or the sale thereof can- celed, and of which property the City of Bakersfield would otherwise be entitled to a deed after a lapse of five years from said previous sale. SECTION 68. The Tax Collector must append and publish with the delin- quent list a notice that unless the taxes delinquent, together with the costs and penalties, are paid, the real property upon which such taxes are a lien will be sold. SECTION 69. The delinquent list shall be published twice in the official newspaper, or a supplement thereto, the second of which publications shall be not less than fourteen days from the date of the first pub- lication. Notifications shall also be given, by mailing to each per- -22- 19 "on the delinquent l~st, opposite the taxes; provided, that at any time prior to the day and hour fixed for said sale the owner or person in posses.sion of any property offered for sale for taxes due thereon may pay the taxes, penalties and costs due; and provided, further, that when the original tax amounts to the sum of Three Hundred $300.00) Dollars, or more, upon any piece of property or assessment delinquent, the City may bring suit against the ovvmer of said property for the collection of said tax or taxes, penalties and costs as pro- vided in Section ll9 of this Ordinance; and provided, further, that any property contained in the advertised list as provided for in Section 67 of this Ordinance, which has not been redeemed from the sale made to the City of Bakersfield five or more years previously, shall be sold by th~ Tax Collector at public auction to the highest bidder for cash'in lawful money of the United States; but no bid shall be accepted at such sale for less than the amount of all taxes, penalties and costs due as shown in said advertised list. After such bid has been made and accepted the right of redemption shall cease, except as to the purchaser, who shall have thirty (30) days within which to make redemption as provided in Section 79 of this Ordinance, and if not so redeemed, or if no sale is had under the provisions of this paragraph, then said property shall be deeded to the City of Bakersfield, as provided in Section 78 of this ordinance. And provided, further, when any property is to be sold at public auction as provided in this section, within five days after the first publication of said delinquent list, the Tax Collector shall mail a copy of said list or publication, postage thereon pre- paid and registered, to the party to whom the land was last assessed next before said sale, at his last kno~wa post-office address, or in lieu of mailing the entire printed list, said Tax Collector may mail to the party to whom the land was last assessed next before the sale, at his last known post-office address, postage thereon prepaid and son shown on the delinquent list a Notice of Delinquency, provided, that a failure of the Tax Collector to give such notice by mailing or of the person addressed to receive same shall not affect the Jurisdiction of the Tax Collector to proceed with the sale to the City. SECTION 70. The publication must designate the day and hour when the property will by operation of law be sold to the City of Bakersfield., which sale must not be.less than twenty-one nor more than twenty-eight days from the time of the first publication, and the place shall be in the Treasurer's office in the City Hall. SECTION 71. The Tax Collector, as soon as he has made the publication required in Sections 67, 68, 69 and 70 of this Ordinance must file with the County Recorder and the City Clerk, respectively, a copy of the publication, with an affidavit attached thereto that it is a true copy of the same; that the publication was made in the official newspaper or supplement thereto, stating its name and place of publication and the date of each appearance, which affidavit is primary evidence of all facts stated therein. SECTION 72. The Tax Collector must collect for the City in addition to the taxes due on the delinquent list, together with the penalties for delinquency, fifty cents on each lot, piece, or tract of land separately assessed and on each assessment of personal property. SECTION 73- On the day and hour fixed for the sal~ all the property delinquent upon which the taxes of all kinds, penalties and costs have not been paid, shall by operation of law and declaration of the Tax Collector, be sold to the City of Bakersfield, and the Tax Collector shall make an entry "Sold to the City, , -23- registered, a printed notice of such sale, which notice shall be in substance, and may be in form as follows: "NOTICE OF TAX SALE. In pursuance of ordinance of the City of Bakers- field, notice is hereby given that unless sooner re- deemed, the undersigned will on the day of ~, 19 ., commencing at o'clock M., and continuing from day to day there- after if additional time is required to complete the sale, offer for sale at public auction to the highest bidder for cash, all properties which were sold to the City of Bakersfield for delinquent taxes for the year 19___, on which the taxes remain unpaid, of which the following described property is a part, and which property was assessed for the year 19__ to and described as follo~vs: Redemption of any of the above described property may be had at any time prior to said sale. For full information as to the amount necessary to redeem the said property apply to the'City Auditor of said City of Bakersfield. (Signed) Tax Collector said City of Bakersfield." The money received hereunder shall be distributed as pro- vided in Section 99 of this. Ordinance. SECTION 74. When lands have been sold, or shall hereafter be sold to -25- the City of Bakersfield by reason of non-payment of taxes, and/or. public improvement assessments, no o~mer or claimant of ~u~h land, nor any other person, shall remove or destroy any building, fixture or other improvement on such lands, or cut or remove any treeS, or do or cause to be done any other act which shall tend permanently to impair the value of the lands or the value of the improvements thereon; provided, this provision shall not apply when such lands have been redeemed from sale or have been sold and disposed of by the City. Violation of any of the provisions of this section shall constitute a misdemeanor. From and after the date of recording of the deed to the City of Bakersfield, as provided in Section 78'of this Ordinance, the City shall be entitled to receive and collect all rents, issues and profits arising in any manner from the property so conveyed. The City Manager shall demand from the former ovmer of said property, or any person having any interest therein, or any person in the possession, actual or constructive, of said property, or of any part thereof, an accounting of said rents, issues and profits, and may at any time after recording of the deed to the City as aforesaid, demand and receive possession of the property so conveyed, and such possession shall be surrendered to any person designated by the City Manager, authority for such designation being hereby granted. For the enforce- ment of the provisions of this section, the City ~anager is authorized to commence and maintain an action or actions on behalf of said City of Bakersfield, All moneys recovered under the provisions of thi~ section shall be paid into the City Treasury to the credit of the general fund and shall not-be considered as a credit on the amount necessary to be paid in redemption of the property from the sale to the City. SECTION 75. The Tax Collector must enter in appropriate colnmns in the delinquent list, opposite the description of each parcel of -26- land sold the date of sale and the total amount for which such parcel of land was sold. In case of a subsequent redemption, the City Auditor must make a note of such redemption and the date thereof in the margin of the delinquent list opposite the description of the land sold. V,~en- ever by any other section of this ordinance provision is made for the cancelati0n of a certificate of tax sale, the tax sale itself may be canceled for like reasons by the same Board or officer mentioned in said section; and whenever any sale is so canceled, the Auditor shall and shall enter the fact and date of such cancel- be notified thereof, ation upon the margin of the delinquent list opposite the description of the property involved. SECTION A redemption of the property sold may be made by the owner or any party in interest, within five years from the date of sale to the City, or at any time prior to the sale of said land by the City, .in the manner provided by Section 100 of this Ordinance. SECTION Redemption must be made to the City Treasurer on an estimate furnished by the Auditor, in lawful money of the United States, and the Treasurer must account to the City for all moneys received under such redemption, which said money shall be distributed in the manner provided by Section 99 of this Ordinance. SECTION 78. If the property is not redeemed within five years from the date of the sale to the City, and no sale of the property had been made at public auction by the Tax Collector as provided in Section 73 of this Ordinance, the Tax Collector or his successor in office, must make the City a deed of the property. Said deed shall be in substance and may be in form as follows: "THIS INDENTURE, made the ___ day of , 19 , between , Tax Collector of the City of Bakersfield, County of Kern, State of Calif- ornia, first party, and the City of Bakersfield, County of Kern, State of California, the second party, Witnesseth: That whereas, the real property hereinafter des- cribed was duly assessed for taxation in the year 19 to (stating name as on assess- ment book or roll) and was thereafter on the day of , 19 , duly sold to the City of Bakersfield by , Tax Collector of said City of Bakersfield, for non-payment of delin- quent.taxes which had been legally levied in said year l~__, and were a lien on said real property, the total amount for which the same was. sold being Dollars, ($ ); And whereas, the period of five years has elapsed since said sale and no person has redeemed the said prop- erty; NOW, THEREFORE, the:said first in consideration of the premises and in pursuance of the Charter and ordin- ances of the City of Bakersfield in such case made and pro- vided does hereby grant to the said second party that cer- tain real property in the City of Bakersfield, County of Kern, State of California, more particulary described as follows, to-wit: IN WITJESS WHEREOF said first party has hereunto set his hand the day and year first above written. Tax Collector of the City of Bakers- field." -2S- No other matters need be recited in the said deed than those provided for in the above form, whether the sale is made before or after this Ordinance takes effect. No charge shall be made by the Tax Collector for the making of any such deed. All such deeds shall be recorded in the office of the County Recorder of the County of Kern, and said Recorder shall make no charge therefor. After such deeds have been duly recorded the same shall be returned to the City Clerk and placed on file. SECTION V9. V~nen property has been sold to a purchaser at a delinquent tax sale, other than the City of Bakersfield, in pursuance of Sec- tion 73 of this Ordinance, the Tax Collector must forthwith execute a deed to such purchaser, or his assigns, conveying said property; provided, no deed shall be delivered in any event until redemption has been made of such property and all taxes, penalties, interest and charges have been paid which may have accrued by reason of any previous tax sale or delinquency. Said deed shall be in substance and may be in form as follows: "THIS INDENTURE, made the day of , 19~, between the City of Bakersfield, a municipal corporation, first party, and of _, County of , State of , second party, Witnesseth: That whereas, the real property hereinafter des- cribed was duly assessed for taxation in the year _(stating name 19 ., to _ as on assessment book or roll) and was thereafter on the__day of , 19 , duly sold to the City of Bakersfield by -- , Tax Collector of the City of Bakersfield, for non-payment -29- of delinquent taxes and/or public improvement assessments, which had been legally levied in said year, and were a lien on said real property, the total amount for which the same was sold be- ing Dollars, ($ ), and Whereas, all taxes levied and assessed against said property prior to the year 19____ have been paid and discharged, NOW, THEREFORE, the said first party, in consideration of the premises and in pursuance of the Charter and ordinances of the City of Bakersfield in such case made and provided, does hereby convey to the said second party, his heirs and assigns, all of its interest in and to that certain real property situated in the City of Bakersfield, County of Kern, State of Califor- nia, more particularly described as follows, to-wit: IN WITNESS WHEREOF said first party has hereunto set its hand the day and year first above written. CITY OF BAKERSFIELD BY: Tax Collector of the City of Bakersfield." No other matters need be recited in the said deed than those provided for in the above form. No charge shall be made by the Tax Collector for making any such deed. The provisions of Sections 80 and 81 of this Ordinance are hereby made applicable to the deed herein provided for. -30- SECTION '80. The deeds mentioned in either of the two foregoing sections duly acknowledged or proved, is prima facie evidence that: 1. The property was assessed as required by the Charter and Ordinances of the City of Bakersfield. The property was equalized as required by said Charter and Ordinances. and Ordinances. The taxes were levied in accordance with said Charter The taxes were not paid. At a proper time and place the property was sold as pr~scribed by ordinance, and by the proper officer. 6. The property was not redeemed. 7. The person who executed the deed was the proper officer. 8. ~here the real estate was sold to pay taxes on personal property, that the real estate belonged to the person liable to pay the tax. SECTION 81. Such deed, duly acknowledged, is (except as against actual fraud) conclusive evidence of the regularity of all other proceedings from the assessment by the Assessor, inclusive, up to the execution of the deed. Such deed conveys to the City of Bakersfield the ab- solute title to the property described therein, free of all inc,~m- brance except any lien of taxes levied for state, county or school purposes, and except when the land is owned by the United States, or this State, in which case it is prima facie evidence of the right of possession, accrued as of the date of the deed to the City- SECTION 82. The assessment book or roll or delinquent list, or copy thereof certified by the City Auditor showing unpaid taxes against any person or property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all of the forms and requirements of the Charter and Ordinances of the City of Bakersfield, in relation to assessment and levy of taxes have been complied with. SECTION The Tax Collector must on or before the fifth day of July of each year attend at the office of the Auditor with the delin- quent list-with all items collected marked "paid" thereon, and the 'Auditor must then caEefully compare the list with the assessment of persons and property not marked "paid" on the assessment.book or roll. . SECTION The Tax Collector must then take and subscribe to an oath which must be attached to the delinquent 1-~s~ stating that every person and all property assessed in the delinquent li~-t' on which taxes have been paid has been credited in~the list with such payment. SECTION 85. The Auditor must then foot up the amount of taxes remain- ing~unpaid and credit the Tax Collector with the amount and have a final settlement with him, and the delinquent list must remain on file in the Auditor's office. SECTION 86. At the time mentioned in Section 67 of this Ordinance, / the Tax Collecto~ must make an affidavit endorsed on the list, that the taxes not marked "paid" have not been paid. SECTION The Assessor shall enter upon the assessment book or roll of the current' year, immediately after the description of the prop- erty, the fact that sald property has been sold for taxes and the date of such sale. Upon all bills or statements of or for taxes accruing on said property subsequent to the date of such sale, and prior to the redemption of said property, or the execution to the City of a deed therefor, there shall be distinctly and legibly written, printed, or stamped the words "sold to the City" and also the date of such sale. SECTION 88. All taxes, penalties or costs thereon heretofore or hereafter paid more than once, or heretofore or hereafter erroneous- ly or illegally collected, or any taxes heretofore or hereafter paid upon an assessment in excess of the actual cash value of the property so assessed by reason of a clerical error of the Assessor as to the excess in such cases, of any taxes heretofore or hereafter paid upon an erroneous assessment of improvements o~ real estate not in fact in existence when said taxes became a lien, the amount of the purchase price paid the Tax Collector at auction sales of property represent- ing the excess over and above all taxes, public improvement assess- ments, penalties, costS, interest and expenses due the City on the property at the time of sales provided for in Sections 73, 117 and 118 of this Ordinance, may, by order of the Council, be refunded by the City Treasurer. No order for the refund of taxes, penalties or costs under this section shall be made except upon a verified claim therefort verified by the person who has paid said 'tax, or by his guarCian, or on case of his death, by his executor or administrator,.which said claim must be filed within three years after the makin~ of the payment sought to be refunded, or in cases of claims for refunds representing excess of mounts collected by the Tax Collector at sales of property at public auction over md above the amount due the City at the time of said sales the verified claim must be filed within three years from the date of the sale. -33- All such payments not refunded under the provisions of this section within the time allowed therefor~ may be transferred to the general fund of the City upon an order to that effect by the Council. In no case shall any judgment be rendered in favor of plaintiff in any action brought for the enforcement or allowance of any rights or claims under this section if the said action be brought by an assignee of the person paying said tax or by any person other than the person who paid said tax, or by his guardian, or in case of his death, by his executor or administrator. SECTIO~ 89. V~en property that is exempt from taxation, except as provided in Section 3 of this Ordinance, has been erroneously assessed, or when improvements, which did not in fact exist when the tax became a lien, have been erroneously assessed on real estate, the Council may, upon satisfactory proof thereof, with the written consent of the City Attorney, and by an order entered upon its minutes, direct the Auditor to cancel such assessment; and if real property has been sold to the City for non-payment of the taxes levied on such property or improvements so erroneously assessed, and a deed therefor has been issued to the City, and the City has not disposed of the property so sold, the order of the Council shall also direct the County Recorder to cancel the deed so issued, so far as the same relates to such exempt property or non-existing improvements. SECTIO~ 90. When the Tax Collector discovers that any property has been assessed more than once for the same year, he must collect only the tax Justly due and make his return of the facts by his certificate to the Auditor and Council, and the Council shall thereupon enter an order upon its minutes directing the Auditor to cancel such double assessment by an entry on the margin of the assessment book or roll, and also upon the delinquent list should such double assessment be carried thereon. If the property assessed under such double assessment has been sold to the City and a deed therefor has been issued to the City, the order of the Council shall further direct the County Recorder to cancel the record of such deed so issued before the City has disposed of the property thereby conveyed. Provided, no cancelation of double assessment or d~ed shall be made in any case, until the tax~s, penalties, costs and other charges against the property, or one of such assessments.shall have been paid. In~case the Tax Collector issued an erroneous deed to any property upon which the taxes have been fully paid for the year therein mentioned, such facts shall be certified to the Council by the Auditor and Tax Collector and thereupon said Council shall make and enter in its minutes an order authorizing the County Recorder to cancel such erroneous deed. SECTION 91. ~en real property has been correctly assessed and sold to the City for delinquent city taxes, any misstatement of facts or clerical errors occurring or appearing in the deed issued thereon, may be corrected by the Tax Collector or his successor in office, upon an order of the Council entered upon its minutes directing correction by the issuance of a new or amended deed when it can be determined by the assessment or subsequent proceedings what was originally intended. When a new or amended tax deed is issued under this ~rovision, such deed shall be in letters and figures, as far as practicable, the same as the original, excepting as to the correction of the error or omission and shall also contain a statement giving reasons for the issuance of a new or amended deed. The provision herein relative to correction of errors in deeds shall apply only to all sales of property heretofore or hereafter made wherein the City was or is purchaser. SECTIO~ 92. If the Tax Collector discovers before the sale that on account of irregular assessment or of any other error any land ought not to be sold, he must not offer the same for sale, and the Council must cause the Assessor to enter the uncollected taxes upon the assessment book or roll of the next succeeding year to be collected as other taxes entered thereon. SECTION 93- ~en land is sold for taxes, correctly imposed, as the property of a particular person, no misnomer of the ovmer or supposed o~er or other mistake relating to the ownership thereof, affects the sale or renders it void or voidable. SECTI0~ If any person removes from the City of Bakersfield after being assessed on unsecured personal property, the Assessor may employ.an attorney to sue for and collect the taxes assessed, in the name of the Assessor, but such Assessor shall not be relieved from the provisions of this Chapter. SECTION On the trial a certified copy of the assessment, signed by the Assessor of the City of Bakersfield, that the taxes have not been paid, describing the property assessed, is prima facie evidence that such tax is due and payable. SECTION 96 In case property assessed for taxes is purchased by the City pursuant to the provisions of Section 73 of this Ordinance, it'shall be assessed each subsequent year for taxes until a deed is made to the ~ity therefor, in the same manner as if it had not been so purchased. SECTION 97. In case the assessment is made under the provisions of Section 96 of this Ordinance, and the lands are not redeemed from a previous sale had under Section 73 of this Ordinance, as provided by ordinance, no sale shall be had under the assessment authorized by Said SeCtion 96. SECTION 98. In case property is sold.to the City'pursuant to Section 73 of this Ordinance, and is subsequently assessed pursuant to Section 96 of this Ordinance, no person shall be permitted to redeem from such sale,/except upon payment of the amount of such subsequent assessment, costs, fees, penalties and interest, as provided for in Section'100. SECTION 99- ~enever property sold to the City pursuant to the pro- visions of this ordinance, shall be redeemed as herein provided, the money received on account of such redemption shall be distributed as follows: The original and subsequent taxes and all percentages, penalties and interest paid on redemption, together with the additional penalties received on account of delinquency and the costs, shall all be paid into the Treasury for the use and benefit of the City, and shall be apportioned between the several funds of the City in the proportion in which the taxes are levied. SECTION 100. The word "taxes" wherever used in this ordinance shall be deemed to include all taxes and annual installments of public improvement assessments charged on the respective tax rolls affected. In all cases where real estate has been sold, or may hereafter be sold to the City of Bakersfield for delinquent taxes and/or delinquent public improvements. assessments, and the City has not disposed of the same, the person whose estate has been or may hereafter be sold, his heirs, executors, administrators or other successors in interest shall, at any time after the same has been sold to the City, and before the City shall have disposed of the same, have the right to redeem such real estate by paying to the City Treasurer the amount of taxes, penalties for delinquency, and costs due thereon at the time of such sale, and all unpaid taxes, penalties for delinquency and costs assessed 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, and also penalties as follows, to-wit: One per cent per month, computed from July i of the year of sale upon the amount of taxes delinquent at the time of sale, and upon the amount of each year'm taxes in like manner, reckoning from the 1st day of July of the year when the property would have been sold for the taxes of that year, if there had been no previous sale. The C~ty Auditor shall, on the application of the person desiring to redeem, make an estimate of the amount to be paid, and shall give him duplicate certificates of the amount, specifying the several amounts thereof, which certificates the redemptioner shall deliver to the City Treasurer, together with the money, and the City Treasurer shall give duplicate receipts, written or endorsed upon said certificates, one to the redemptioner.and one to the City Auditor. The City Treasurer shall settle for the monies received as for other city monies. Upon payment of the money specified in said certificate, and the giving of the receipts as aforesaid by the City Treasurer, any deed that may have been made to the City shall become null and void and all right, title and interest acquired by the City, under and by virtue of the Tax sale, shall cease and determine. · The receipts of the City Treasurer may be recorded in the Recorder's Office of the County of Kern, in the Official Records and the recording thereof shall have the same effect as that of a deed of reconveyance of the interest conveyed by deed. In all cases where real estate has been sold to the City of Bakersfield for delinquent taxes and/or public improvement assessments, 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 execu- tors, administrators, or other successors in interest shall have the right to elect to pay such delinquent taxes and/or public improvement assessments for the first year or such delinquent taxes and/or public improvement assessments for the first year and any number of additional consecutive years, plus the penalties and costs due on each year's taxes and/or public improvement assessments at the time of the sale to the City and the one per cent redemption penalty as provided for in this section. SECTIO~ lO1. A partial redemption may be made separztely from the whole assessment of any lot, piece or parcel of land contained in any assessment on any delinquent roll if such lot, piece or parcel has a separate valuation on the delinquent assessment book. If such lot, piece or parcel of land does not have a separate valuation on the assessment roll the Auditor shall submit the description of the fractional part of the lot, piece or parcel of real property upon which redemption is requested to the City Assessor, who must place a valuation thereon, which valuation shall include the value of the improvements located upon the fractional part sought to be redeemed. The Auditor shall then estimate the amount of such t~xes, -39- penalties for delinquency and costs, due on such lot, piece or parcel of land according to such relative or proportionate value, and the taxes, penalties for delinquencies and costs due on any im- provements on the portion sought to be so redeemed. ~.~ereupon such redemption shall be made in the manner provided for in the preceding section; provided that no lot, piece or parcel of land o~vned or claimed under contract by the person so redeeming shall be divided for the purpose of such redemption. A partial redemption may be made in like manner separately from the whole assessment of an undivided interest in any real property if such property has a separate'valuation upon the assessment r011, the Auditor estimating the amount of taxes, penalties for delinquency and costs due on such undivided interest according to the proportion which said interest in said property bears to the whole assessment. SECTION 102. At any time after the assessment book or roll has been received by the Tax Collector, and the taxes have become payable, the owner of any property assessed therein, who may claim that the assessment is void in whole Or in part, may pay the same to the' Tax Collector under protest~ which protest shall be in writing, and shall specify whether the whole assessment is claimed to be void, or if a part, what portion, and in either case the grounds upon which such claim is founded; and when so paid under protest the payment shall in no case be regarded as voluntary payment, and such owner may at any time within six (6) months after such payment bring an action against the City, in~he Superior Court to recover back the tax so paid under protest; provided, however, that n0 recovery shall be had in any such action unless such action be brought by such owner or his guardian, or in case of his or her death, by his or her executor or administrator; and provided, further, that no recovery shall be had in such action if the same be brought by an assignee of such ovmer, or by anyone other than the persons last hereinabove designated. And if it shall be adJudged that the assessment, or the part thereof referred to in the protest, was void on the ground specified in the protest, judgment shall be entered against such City therefor. CHAPTER IX. COLLECTION OF TAXES ON CERTAIN PERSONAL PROPERTY. SECTION 103. 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 taxes. The taxes on all assessments of ~ossession 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 July of any year, such property when discovered by the Assessor to have ex- caped taxation for such year, if such property is in the ovmer- ship or under the control of the same person who ovmed or con- trolled it on the first Monday of ~arch, 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 att'ach to the'tax so levied; provided, however, that in no case shall such penalty be less than fifty ($.50) cents. The authority granted to the Assessor to assess property which has escaped taxation and to enter the same upon the assess- ment roll df the year following that in which it should have been assessed shall be limited to a period of not more thsn 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. 0 SECTION 104. In the case provided for in the preceding section, at the time of making the assessment the Assessor may collect the taxes by seizure and sale of any personal property o~med by the person against whom the tax is assessed, or if no personal prop- erty can be found, then the Assessor may collect the taxes by seizure and sale of the right to the possession of, claim to, or right to the possession of the land. SECTION 105. The sale must be at public auction and of a sufficient amount of the property to pay the taxes, percentages and costs. SECTION 106. The sale must be made after one week's notice of the time and place thereof given by publication in the official news- paper or by posting in three public places. SECTION 107. For seizing or selling personal property for taxes the Assessor may charge in each case the sum of Three ($3.00) Dollars and the cost, if said personal property is advertised, of advertis- ing the same, and in ahdition thereto the same mileage and keeper's fee as is allowed by law to the Sheriff of the County when seizing and keeping property subject to execution under attachment. Such monies as are collected under the provisions of this section shall be turned over to the Treasurer and credited to the General Fund. SECTION 108. On payment of the price bid for any property sold, the delivery thereof with a bill of sale vests the title thereto in the purchaser. -42- SECTION 109. All excess over the taxes, percentages and costs of the proceeds of any such sale must be returned to the ovmer of the property sold, and until claimed must be deposited in the City Treasury, subject to the order of the owner, heirs or assigns. SECTION 110. The unsold portion of any property may be left at the place of sale at the risk of the owner. SECTION lll. In the enforcement of the provisions of Section 103 'the Assessor shall be governed as to the amount of taxes to be collected by him on the property mentioned in said section by the City rate on the previous year. SECTION ll2. Unsecured personal property held in storage in ware- houses or in the possession of, or under the control of, any person, firm or corporation on the first Monday in March, at twelve (12) o'clock meridian, and subject to taxation shall not be removed from said warehouse or from the possession or control of said person, firm or corporation until all taxes against said unsecured personal property shall have been paid or until the City Assessor shall have been given twenty-four (24) hours notice in writing by the person, firm or corporation with Fhom the property is stored, that said unsecured personal property is to be removed. Upon failure to give said notice, said person, firm or corporation storing said property shall be liable for the taxes thereon. SECTION ll3. The Assessor, on or before the first day in each month, must make a settlement with the Auditor, and must pay into the City Treasury all moneys collected by him for such taxes during the preceding month. -43 - SECTION.114. The Assessor must note in the assessment book or roll opposite the name of each person from v~hom taxes have been collected, the amount thereof. SECTION llS. Within fifteen (15) days after the first ~onday in August of each year, the Auditor of the City must make careful examination of the assessment book or roll or books or rolls of the City, and ascertain therefrom the amount or amounts of all taxes that should have been collected by the Assessor in pursuance of this Chapter, and which have not been collected. He must then state an account to the Assessor, and demand from him that amount or amounts so re- maining uncollected shall be paid into the City Treasury within five (5) days from the date of said demand. If, at the expiration of said time, the Assessor has not settled for and paid said amount or amounts into the Treasury as aforesaid, the City Attorney must upon written notice thereof given him by the Auditor commence an action in the proper court against the Assessor and his bondsmen, for the recovery of said mount or amounts so remaining uncollected; and upon trial of such action no defense shall be admissible, except that the assessment or assess- ments are illegal, invalid, or void. CHAPTER X. DISPOSITION OF PROPERTIES ACQUIRED BY SALES FOR. DELINwUENT TAXES AND/OR PUBLIC I~PROV~wE. NT ASSESSdENTS. SECTION 116. For the purpose of carrying out the provisions of this section a .Board of Appraisal" is hereby created and established. Said Board of Appraisal shall consist of the City Manager, City Assessor and City Tax Collector. The Board of Appraisal shall have the power and authority to determine and establish, and, when necessary, to redetermine and reestablish, the minimum selling price of all properties acquired by the City through sales by the Tax Collector to the City for delinquent taxes and/or delinquent public improvement assessments when the deed to the City has been filed with the County Recorder of the County of Kern as provided in Section 78 of this ordinance. The Board of Appraisal shall formulate rules and regulations governing the appraisal of properties deeded to the City under such sales, not in conflict with the provisions of this ordinance. Within thirty days after this ordinance becomes effective the Board of Appraisal shall meet, determine and establish the mini- mum selling price on each separate piece or parcel of property at that time owned by the City, by reason of sales to the City for delinquent taxes and/or delinquent public improvement assessments. Thereafter the Board of Appraisal shall meet at least once a year and as many additional times as may be necessary for the purpose of redetermining and reestablishing minimum selling prices on properties and for determining and establishing minimum selling prices on prop- erties not already determined and established. Two members of said Board of Appraisal shall constitute a quorum to transact business and no minimum selling price shall be determined and established or redetermined and reestablished without the consent and approval of at least two members of said Board of Appraisal. When the minimum selling price has been determined and es- tablished on any piece or parcel of property by the Board of Apprais- al the Tax Collector shall be immediately furnished with a written notification of such action. A copy of said notification shall also be furnished the City Auditor. SECTION 117. ~enever the City shall become the owner of any property sold for taxes and/or public improvement assessments and the deed to the City has been filed with the County Recorder of the County of Kern as provided in Section 78 of this ordinance, upon written application of any person desiring to purchase such property the Tax Collector may sell the property in the manner following: He must give notice of such sale by first publishing a notice once a week for at least two successive weeks, in the of- ficial newspaper, the first of such notices to be published at least fourteen (14) days before the date fixed for said sale. Such notice must state specifically the place of, and the day and hour of the sale, and shall contain a description of the property to be sold and the name of the person to whom the property was last assessed for City taxes on City assessment rolls. The notice shall also contain the minimum selling price as determined by the Board of Appraisal as provided in Section ll6 of this Ordin- ance. It shall be the duty of the Tax Collector to mail not later than the date of the first publication of said notice of sale a copy of said notice, Rostage thereon prepaid and registered, to the party to whom the land was last assessed next before the sale at his last knovm postoffice address, or the postoffice address shown on the last assessment roll. At the time set for such sale the Tax Collector must sell the property described in the said notice at public auction to the highest bidder for cash in lawful money of the United States; but no bid shall be 'received or accepted at such sale for less than the amount determined by the Board of Appraisal as the minimum selling price of the property to be sold. The expense of giving the notice herein required shall be a charge against the property so advertised, and shall be collected by the Tax Collector, and no redemption of such prop- erty before said sale may be had without payment of such cost of advertising; and to secure the payment of such advertising cost the Tax Collector shall demand in advance from the party or parties so seeking to purchase, a deposit with said officer of a sum sufficient to defray such cost of advertising, which deposit shall be forfeited in the event said party or parties fail or refuse to purchase at such sale; provided, that if the party or parties so depositing fail to secure such property at said sale and the same is. sold to some other person or persons, such deposit ~hall be returned, and such advertising cost shall be collected from the purchaser. Provided, also, that if the Council shall by resolution entered upon the minutes, direct the Tax Collector to sell any property which has been deeded to the City, and shall authorize him to order the necessary advertising to be done at City expense, the Tax Collector shall thereupon proceed as though a deposit had been made to cover advertising costs. In any case in which no sale is made, the advertising shall be charged and paid as are other City charges. The acceptance by the Tax Collector of the full purchase price shall be in lieu of all unpaid taxes and/or unpaid public improvement assessments appearing on any and all delinquent tax rolls in the permanent custody of the'City Auditor at the time of payment but shall not serve as a cancelation or be in lieu of any tax or public improvement assessment appearing unpaid on any current tax roll against the property purchased. SECTI0~ llS. The Tax Collector shall pay all moneys received from such sales into the City Treasury. The Treasurer shall account for the same as for all other City funds, after deducting from the sum received at said sale that portion of the amount represent- ing the excess over and above all taxes, public improvement assess- ments, penaltieS, costs, interest and expenses due at the time of said sale. Such excess shall be refunded on verified claim as provided in Section 88 of this 0~dinance. On receiving the amount bid, as prescribed in the preceding section, the Tax Collector is hereby directed and authorized to execute a deed to the purchaser, which deed shall be in substance and may be in form as follows: "THIS INDENTURE, made the day of , 19 , between the City of Bakersfield, a municipal corporation, first party, and , of , County of , State of , second party, Witnesseth: That whereas, the real property hereinafter des- cribed was duly sold and conveyed to the City of Bak- ersfield for the non-payment of taxes (and/or public improvement assessments) which had been legally levied and which were a lien upon said property under and in accordance with the Charter and ordinances of the City of Bakersfield, and Whereas, in conformity with said Charter and ordinances, the City of Bakersfield, acting by and through , Tax Collector as aforesaid, did offer said property, hereinafter des- cribed, for sale at public auction to the highest bidder, at which sale said second party became the purchaser of the whole thereof for the sum of ~ Dollars ($ ). NOW, THEREFORE, the said first party in consid- eration of the premises and in pursuance of the Charter and ordinances in such case made and provided, does hereby convey to the said second party, his heirs and assigns, all of its interest in and to that certain real property situated in said City of Bakersfield, County of Kern, State of California, more particularly described as follows, to-wit: IN WITNESS WHEREOF, said first party has hereunto set its hand the day and year first above written. CITY OF BEERSFIELD By: Tax Collector of the City of Bakersfield." No other matters need be recited in the said deed than those provided for in the above form. No charge shall be made by the Tax Collector for the making of any such deed. Said deed shall be prima facie evidence of all the facts recited therein and shall operate to convey all of the interest of the City of Bakersfield in and to said property. Within five (5) dsys after such sale ss provided in the preceding section, the Tax Collector shall report to the City Auditor, City Assessor and County Recorder, giving the name or names of all persons to whom deeds have been issued under the pro- visions of this section, together with the dates of such deeds, description of the property conveyed and the mount for which the property was sold. The County Recorder shall note on the margin of each tax deed involved in the sale.and transfer of.such property, the name of the purchaser, the date of the deed to the purchaser and the consideration named therein. The City Assessor shall use such report in his determination of the ownership of such property for assessment purposes. The City Auditor on receiving such report shall cancel all delinquent taxes and public improvement assessments appearing against the property sold on each and every delinquent roll at the time of the payment of the full purchase price to the Tax Collector. Whenever, in any action at law or in equity, it has been or shall be determined by a Court that the sale and convey- ance provided for in this and the preceding section or in Section 73 of this ordinance are void for any reason and that the pur- chaser from the City may not be finally awarded the property so purchased, no decree of the Court shall be given declaring a forfeiture of the property until the former owner, or other party in interest, shall have repaid to the purchaser the full amount paid out and expended by him, to be determined by the Court, in pursuit of the Cityts title to the property so sold. SECTION 119. The Council may at any time after a delinquent list has been delivered to the Tax Collector, direct him not to proceed in the sale of any property on said list whereon the taxes shall amount to Three Hundred ($~00.00) Dollars or more. Upon such direction the Tax Collector must make out and present to the Coun- cil, a certified copy of the entries on the delinquent list relative to such tax, and the Council shall thereupon direct the City Attorney to bring suit against the delinquent, in the superior court of the -5O- County of Kern, in the name of the People of the City of Bakersfield to enforce such collection. The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials, and appeals, are hereby made applicable to the proceedings herein provided for. The moneys received in pursuance of this section shall be paid into the 'City Treasury, and the.Treasurer shall account for the same as for all other City funds. CHAPTER XI. MISCELLANEOUS PROVISIONS. SECTION 120. Defects in description or defects in form or clerical omissions of the Assessor or clerical errors of the Assessor, in any assessment book or roll, when it can be ascertained from said assessment hook or roll, or from the Assessor's maps or block books, or other papers in the Assessor's office, what was intended or what should have been assessed, may, with the written consent of the City Attorney, be supplied or corrected by the Assessor at any time after the assessment was made, and prior to the sale for delinquent taxes. Provided, that where said change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the Council shall also be necessary to said change; and provided, further, that where said change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least five days' notice of the time when the matter will be heard by the Council ~nd he may at .such time present any objections he may have to such change to the Council, end their decision in the matter shall be conclusive. The date an~ nature of every such correction shall be entered on the Assessment book or roll opposite said assessment and the written authority therefor shall be filed by the Assessor ~ith the Auditor and preserved by the Auditor as a public record, and he shall make the proper charges or credits in his account with the Tax Collector. SECTION 121. When the omission, error, or defect has been carried into a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication. SECTION 122. The publication must be made in the same manner as the original publication, and for not less than one week. SECTION 123. In the assessment of land, advertisement and sale thereof for taxes and/or public improvement assessments, initial letters, abbreviations and figures may be used to designate the lot, block or parts thereof, the township, range, section or part thereof and such other abbrevi~-tions as may be approved by the City Council. SECTION 124- No assessment or act relating to assessment or collection of taxes and/or public improvement assessments is illegal on account of informality, nor because the same was not completed within the time required by law. SECTION 125. Taxes and/or public improvement assessments must be paid in legal tender of the United States. SECTION 126. The Treasurer, Auditor, Tax Collector, AssessOr, Clerk of the Council and each member of the Council must separately perform -52- the duties required of him in his office, snd must not, except in cases provided by the Charter and ordinances of the City of Bakers- field, perform the duties required of any other office under this title. SECTION 127. If any section, sub-section, sentence, clsuse or phrase of this ordinance is for any reason held to be unconstitutional or invalid, such decision shall not affect the remaining portions of this ordinance. The City Council hereby declares that it would have passed this ordinance and each section and sub-section thereof irrespective of the fact that any one or more of the sections, sub- sections, sentences, clauses, or phrases be declsred unconstitutional or invalid. SECTION 128. Ordinance No. 513 New Series, and all amendments thereto, and all other ordinances or parts of ordinances in conflict here- with are hereby expressly repealed. o0o I HEREBY CERTIFY that the foregoing Ordinance was passed and adopted by the Council of the City of Bakersfield, at a regular meeting thereof held on the ~ day of ~k~~ , 1938, ! by the following vote: ~I*Y~CLERK anj~io Clerk of the Council of the City of Bakersfield APPHOVED by me this ~*~ day of ~, 1938 · MAYOR of the City of Bakersfield. -53-