HomeMy WebLinkAboutORD NO 513ORDINANCE NO. ~ ~ NEW SERIES
AN ORDINANCE PROVIDING FOR THE ASSESSMENT
PROPERTY IN THE CITY OF BAKERSFIELD, FOR THE"
LEVYING OF TAXES THEREON, AND FOR THE OOT.T.~.O-
TION OF THE SAME; AND EEPBALING ORDINANCE
NO. ~0 NEW SERIES AND ATE AMENDMENTS
BE IT 0RDAINED BY THE COUNCIL OF THE CITY OF BAKERSFIELD,
as follows:
8EOTION 1.
0EAPTER I.
PROPERTYLIABLET0 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 oo~porations 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 corpora-
tion, nor shall any holder of any such stock be taxed therefor.
SECTION 3.
Any person claiming property to be exempt from taxation
shall make return thereof to ~he City Assessor annually, the same
as other property listed for taxation, and shall accompany the
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same by an affidavit, on fo~;~s to be furnished by or subject to the
approval of the Assessor, stating the facts under which said property
is claimed to be exempt. The Assessor may, in his discretion, re-
quire other or additional proof of the facts stated by such affiant
before allowing the exemption claimed. Failure upon the part of
any person e~titled to exemption under the provisions of Section
l~of Article X~II of the Constitution of the State of California
to m eke affidavit or furnish evidence as herein required, between
the first Monday in March and the first MQnday in ~uly of each
year, shall be deemed and treated as a waiver of such exemption
by such person..
CHAPTER II.
DEFINITIONS.
SECTION 4.
Whenever the terms mentioned in this section are employed
in this ordinance, they are employed in the sense hereinafter affixed
to them.
.. FIRST. The term "property" includes moneys and all other
matters and things real, personal and mixed, capable of private
ownersllipe
SECOND. The term "real estate" includes:
1. The possession of, claim to, ownership of or right
to the possession of land.
2. Improvements.
THIRD. The term "improvements" includes:
1. All buildings, structures, fixtures, fences and im-
provements erected upon or affixed to the land, except telephone and
telegraph lines.
2. All fruit, nut-bearing or ornamental trees and vines,
not of natural growth, excepting fruit and nut-bearing trees under
four (4) years of age, and grape vines under three (3) years of age.
FOURTH. The term "Personal Property" includes everything
which is subject of ownership not included within the meaning of the
term "real 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.
SECTI ON 8.
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 byhim as Tax Collector. He shall nmke the
~To~er entries on the assessment book or roll and delinquent lists
of..all..p~yme~ts, sales and other. transaC$ions 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 Oharter or
ordinances of said City.
CHAPTER IV.
ASSESSMENT OF PROPERTY.
SEOTION V.
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 slmtlarly situated shall be assessed at the
same value.
8ECTION 8.
All other taxable property must be assessed as provided
by 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 owned 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 f~om each person a statement, under
oath, setting forth specifically all the real and personal property
owned b~ 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. Suchstatement shall
be in writi.~g, 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 fimn of which
such person is a member.
3. All property belonging to, claimed by, or in the
possession or under the 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.Who~ 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 Iama 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 fimnof which Iama member, or any corporation, asso-
ciation or company of which I am president, secretary, cashie~
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 m~
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 h~m,
within an appointed time, to retux-nthe 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 nmiled, a notice in writing that
said statement must be filled'out and returned to the Assessor within
a certain time, as said Assessor nm..y prescribe. Th~ mailing of Such
blank statements, as heroin provided, to such personts last known
postofflce 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
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
Q~_.~%ace of business, and whether he is the owner of any taxable prop-
erty.
To subpoena and examine any person in relation to any
statement furntshed byhim, 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 herelnbefore required in this
0haptar, 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 sectlonmust 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.~ook 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
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,
the property must be assessed to unknown owners.
SECTION 1V.
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.
When 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.
SROTION lg.
The undistributed or unparti~ioned property of deceased
persons may be assessed to the heirss ~/erdians, exe&utors, or
administrators, and a pa~rment of taxes made by either binds all
parties in interest for their equal proportions.
SEOTION 20.
Money and property in litigation in possession of the
0?unt7 Treasurer, a 9curt, county clerk, or receiver, musk
assessed to such treasurer, clerk or receiver as such, and the
taxes be paid thereon under the direction of the cou~t.
SEOTION
Any property wilfully concealed, removed, transferred
o~.misrepresented by the owner or agent thereof to evade taxation,
Upon discovery my 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
its value.
SECTION
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 headl
1. The r~me and postoffice address, if known, of the per-
son to whom the property is assessed.
2. Land, l~y township, range, section, or fractional sec-
tion; and when such land is not a con~essional division or subdivi-
sion, l~y metes and bounds, or other description su~ficient to iden-
tif~ it, ~ving an estimate of the ntnnber of acres, not exceeding
in each and evex~y 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.
~. City lots
thereof, on file in the
and blocks, as numbered on the official maps
office of the County Recorder of the County of
Kern, and the improvements thereon.
4. All personal property showing the number, kind, amount
and..qualit~ bu~.a failure to enumerate in detail such personal prop-
erty does not 'invalidate the assessment.
money.
The cash value of land.
6. The cash value of improvements on land.
The cash value of all personal property exclusive of
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 other real estate
upon the assessment book or roll. No value shall, however, be
assessed against the exempt land nor under any circumstances shall the
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lend be charged with or become responsible for the assessment
made against.any taxable improvements located thereon.
10. The total value of all property-
SEOTION S~ ·
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
Whenever ~Fopertyhas 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 s ale. 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 therefor,
shall be distinctly and legibly written, printed or stamped, the
words "8old to the City" and also the date of such sale.
SECTION
On or before the first Monday ~n 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 March 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
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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 imposed 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 reward 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
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
~d 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 column 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 glvenbypublication 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.
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SECTION
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 ~o11, 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
Any taxpayer who shall ~ve knowledge of any property that
h.s escaped taxation, as provided in the preceding section, may
f~le .Wi~h..t~ C~unci!.an. affidayit. ~ett~ng forthe the fact that
such property has, through the wtlful failure or neglect of the
Assessor, escaped taxation, together with a description of t~
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 wtlful failure or neglect.
SECTION
On the trial of such action, the value of the property un-
assessed being shown, Judgment for the amount of taxes that should
have been collected thereon must be entered, and the amount thus
recoVered.shall be distributed as provided in Section ~? of this
Ordinancee
SECTION 34.
Water ditches constmcted for menufactu~ing 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.
CHAPTER V.
EQUALIZATION OF TAXES - CITYBOARD OF EQUALIZATION.
8EOTION
The 0ouncil of the City of Bakersfield shall meet on the
fir.st. M0ngay in..Au~ust at.~O otclock. in ~he forenoon of said day in
each ye~r, 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 %n session for at least'five days, but if the
Boar~ of.Equalization is unable-to complete the equalization of taxes
in the City of Bakersfield within said time, it must cont-inue in
session for that purpose from time to time until the business of
e~ue, li~ation-is disposed of, .bu~.n~_.~a~_t~a~.~he...thi~_d.~0nday in
of such year.
A..u6uSt/. They shall tmve power to hear complaints and to correct or
mCd fX. y .or ca c?l..a.n . aSseeSme t' illegal!y made, pro-
y%ded ~a~ notice shall be given to the party whose assessment is
to be raised.
SECTION
...... The. council afte~.giv%~g 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 c'onfo~-m to the
true Value of such property in money~ subject, however, to the notice
provided in the preceding section.
SECTION
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 application 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.
SEOTION
The Oouncil may require the Assessor to enter upon the
assessment book or roll any property which has not been assessed;
and any assessment made as prescribe~ 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 Oity 0lark.
SEOTION
During th? session of the Oouncil 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 cancelingprevious entries) when any assessment made by him
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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
~ostof~ice, poStage. prepaid, and addressed to the person interested·
reasonable time.before action taken, of the day fixed when the
matter. will be investigated.
SECTION 42.
The 0lark of the Board must record in his minute book
~11 changes, corrections and orders made by the Board, an~ du~ing
its session, or as soon as possible after its adjournment, must
e~te~ 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=
· do swear that, as Olerk of
the Oounotl, sitting as a Board of Equalization of the Oity
of Bakersfield,.I.have kept correct minutes of all acts of
the Board touching alterations in the assessment book or
rg!!; that all alterationsagreed. to~ or_directed to be made,
have been made and entered in the book or poll, and that no
~hanges. or alterations have been made therein except those
authorized."
CHAPTER.VI.
T.~v~/OF TAXES.
SECTION 43.
The Oity..Oouncil must, ae4~later than the third Monday
in August of each year, pass an ordinance fixing the rate of City
taxes to be levied upon each one hundred dollars of taxable prop-
arty 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
revenue, designating the number of cents levied for each fU~ on
each one hundred dollars of taxable Property.
...The assessment book or'roll shall then be delivered to
~e..AUd~toF~.who sha~l compute and carry out the amount of the'tax
Sg-!eYie~_uPgn eaCh. parcel of proper.ty contained in said assessment
~Ogk or...roll. The corrected list for each tax shall be the assess-
merit' book or roll Of said t~x for said year, and it shall be certi-
fied by the Auditor as being the assessment book or roll of said
tax°
SECTION 44,
........... 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
re~l property of the owner thereof from and after twelve o'clock
meridian of the first Monday 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 owners 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 Sta~es or theConstitution 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 Poll
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has been equalized by the Council and delivered to him, must proceed
to check the addition of columns showing the total valuation of all
kinds of property, and the column of acres showing the total acreage
of lands in the 0ity not assessed by lots, and correct an~ clerical
errors therein.
SECTION 48.
The 0ity 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 segregate and place in
the proper columns of said assessment book or roll the respective
amounts due in installments as provided in sectionKD 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, as
corrected under the direction of the 0try 0ouncil, sitting as a
Board of Equalization.
SECTION 4e.
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 b~htm subscribed
as follows=
wI, , Auditor of the 0ity of
Bakersfield, do swear that I received the assessment book
or roll of the taxable property of the 0ity 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 0ouncil 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 pr~s-
cribed by said Charter and ordinances."
SECTION 50.
On delivering the assessment book or roll to the City
Tax Collector the Auditor must char6e 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 himunder the provisions of this
title.
SECTION
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 saiddelinquent list.
CHAPTER VIII.
COLLECTION OF PROPERTY TAXES.
SECTION
..On 9r 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-
tiO~a~ 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 the twentieth
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day in April next thereafter, at five o'clock P. M, and that unless
paid prior thereto three per cent will be added to the amount there-
of.
installment,
That all taxes may be paid at the time the first
as her.in provided, is due and payable.
3. The times and..places at which. Payment of taxes may be
made. The Tax Collector my fix a date in advance of the due date
when Payments may be made.
SECTION
The notice in every case must be Published daily for two
weeks in the official newspaper Published in the City of'Bakersfield.
SECTION 56.
All taxes must be paid at the office of the City Treasurer
except Personal property tax collected by the City Assessor.
SECTION 56. ...
The Tax 0oil.,tot must mark the date of the Payment of any
t~,, 9r the partial payments as. ~h~. case ·my.be, in the assessment
book or.roll, opposite the prope~ assessment.
SECTION 57.
He must give a receipt to the Person·paying any tax, o~
any part of any tax, specifying the amount of the assessment and
the tax paid or pa~t of tax paid, and the amount remaining unpaid,
if any, with the description of the Property assessed; previded
that the receipt for the last installment of taxes may ~efer, by
the number o~ other intelligible manner, to the receipt given for
the first installment of taxes, in lieu of a description of the
Property assessed.
SECTION
On or before the first day of each month, the Tax Collecto~
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
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deliver to and file in the office of ~he 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 0oilactor 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 Oity Attorney must 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 Oollector for the taxes
outstan~ing.
SEOTION 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 0ity an additional eight per cent
thereon; provided, that if they be not paid before the twentieth
day of April next succeeding, at five o'clook P. M. he shall collect
an additional three per cent thereon. On the twentieth day of April
of each year, at five o'clook 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 Otty,
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
be due and payable immediately after the assessment of said personal
property is made.
SECTION 82.
On or before the third Monday in December of each year, the
Tax 0oilactor must attend at the office of the Auditor with the assess-
ment book or roll, having all items of taxes collected marked "paid".
The Auditor shall thereupon compute and · nter against all the items
of taxes due and unpaid the penalty for delinquency, foot up the total
amount of penalties then due, and m~st within ten days thereafter
.deliver to said Tax 0oilactor the assessment book or roll and
him with the amount of said penalties.
SEOTION
On or before the 18th 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 containe~ in the
assessment book or roll and relating to delinquent persons or
property, with the number of each person's assessment,
SECTION
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 cost
charged against him on the delinquent tax list, and must require
~om him an immediate account for any existing deficiency.
SECTION 66.
After settlement with the Tax 0oilactor, as prescribed
in the preceding section, the Auditor must charge the Tax 0oilactor
then acting with the amount of taxes, permltles and costs due on
the delinquent tax list and within ten days thereafter deliver the
lists duly certified, to such Tax Collector.
SECTION
On or before the eighth.day of ~une of each year, the Tax
Collector must publish 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 taxe perty;'pro-
videds however, that before publication of said list the Tax 0oilactor
and Auditor shall Jointly arrange said list in such manner that said
publication shall desi~nate in some particular manner the property con-
tained in said list which was sold to the City five or more years
previous under the provisions of SectionTOol this 01~inance, on
whi?h the taxeS. remain .un. pai~, or which property has not been
deemed .or the sale thereof.Cancelled' and of which property the City
of Baker~field would otherwise be entitled to a deed after a lapse
of five..years from said previous sale.
SECTION
The Tax 0oilactor.must append and publish with the delin-
quent list a notice that unless the taxes delinquent, together with
the costs and penalties, are ~aid, the real property upon which such
taxes are a lien will be sold.
SECTION
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. Notification shall also be given, by mailing to each per-
son shown on the delinquent list a Notice of Delinquency, provided,
that a failure of the Tax 0oilactor 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.
SEOTION VO.
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-ei6ht
days from the .time of the first publication, and the place shall be
in the Treasurer's office in the 0ity Hall.
SEOTION
.. The Tax 0oilactor, as soon as he has made the publication
file with the 0ounty 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 supplemen~.thereto,.stating its name and place
9~ R~ica~ign.~n~ the dat?.of each appearange, which affidavit is
primary.evidence of all facts stated therein.
SECTION
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
On the day and hour fixed for the sale 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 C01%ector, be sold to the Oity of Bakersfield, and the Tax
Collector shall make an entry "Sold to the City, ,
19 "on the delinquent list, opposite the taxes; provided, that
at any time prior to the day and hour fixed for said sale the owner
or person in possession of any property offered for sale for ~axes
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 owner of said property
fo~ the collection of said tax or taxes, penalties and costs as pro-
vided in Section ~ ~of this Ordinance; and provided, further, that
any property contained in the advertised list as provided for in
Secti.on~._~of this Ordinance, which has not been redeemed from the
sale made..to the City of Bakersfield five or more years previously,
shall be so!~ by the Tax Collector at public auction to the highest
bidder for.CaS~..in' lawful money of the United States; but no bid
shall be accepted at such sal?.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~ 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
Rakersfield, as provided in Section~ 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 known 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
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.
and described as follows:
to
Redemption of any of the above described property
may be had at any time prior to said sale.
For full infoPmation as to the amount necessary to
redeem the said property.apply to the City Auditor of
said City of Bakersfield.
(Signed)
Tax Collector Of said City
of Bakersfield."
The money received..hereunder shall be distributed as pro-
vided in Section~of this Ordinance.
SECTION V4.
When lands have been sold, or shall hereafter be sold to
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and/or public improvement assessments
the City of Bakersfield by reason of non-payment of taxes,/no owner
or claimant of such land, nor any other person, shall remove or des-
troy 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 impai~ 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 7~ 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 owner of said property, oF
any person having any interest therein, or any person in the possession,
actual. Or constructive, of said property, .0r of.any part thereof, an
accounting of said rents, issues and profits, and may at any time
~?r.~ee0rd~ng 0f the dee~ t? the City as aforesaid, demand and
~e~ive. Pgq~esSign of. th~.~r0Pe~Y So.cenveyed,..and such possession
~ha.~%_he__s.u~..Fen~e~ed to any ~rsRn' designated .by. the City Manager,
~Uthority for such ~eSignation being hereby granted. For the enforce-
m~n~.0~..the pFovisions 9f this sagrich, the..CityManager is authorized
to commence and maintain ..an ac~%0n or actions on behalf of said City
of Bakersfield. All moneys recovered under the provisions of this
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 ~.
The Tax Collector must enter in appropriate columns in the
delinquent list, opposite the description of each parcel of land sold
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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. When-
~er by any other section of this ordinance provision is made for the
cancellation of a certificate of tax sale, the tax sale itself may
be cancelled for like reasons by the same Board or officer mentioned
in said section; and whenever any sale is so cancelled, the Auditor
shall be notified thereof, and shall enter the fact and date of such
cancellation upon the margin of the delinquent list opposite the des-
cription of the property involved.
SECTION
A redemption of the property sold may be made by the owner
or any party in interest, with~:n 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/O0of this Ordinance.
SECTION
Redemption must be made to the City Treasurer on an estimate
furnished.b~ the Aud. itor~..in lawful money of the United States, and
the Trea~.urer must account to the City for all moneys received under
such redemption, which said money shall be distributed in the manner
provided by Section~of this Ordinance.
SECTION. 78.
If the property is not redeemed within five years from the
date of the sale to the City, 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
Wttnesseth:
· hat wherea~,
California, the second party,
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
Bakersfield by
Qf. said City of Bakersfield·
· duly sold to the City of
, Tax ColleCtor
for non-payment of delin-
quent taxes which had been legally levied in said year
19;_ , 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;
EOW, THEREFORE, the said first party 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 particularly described as
follows, to-wit:
IN WITNESS WHEREOF said first party has hereunto set
his hand the day and year first above w~itten.
Tax C611ector of the City of Bakers-
field."
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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 Vg.
When property has been sold to a purchaser at a delinquent
tax sale, other than the City of Bakersfield, in pursuance of Sec-
tion ~ 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
~ason of .any. pre~?us 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
19 .. , to (stating name
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
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 ordi~Ances of the City of
Bakersfield in such case made and provided,
does hereby grant to the said second party.that
certain real property in the City of Bakers-
field, 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 BAKERSFIELD
Tax Collector of the
City of Bakers field,"
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 formking any such deed. The provisions of Sections
~_~..~and ~/of this Ordinance are hereby made applicable to the deed
herein provided for,
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0
property, that the Peal
the tax.
SECTION 81.
SECTION 80.
The deeds mentioned in either of the two foregoing sections
duly acknow%edged or proved, is prima facie evidence that:
1. The property was assessed as required by the Charter
and Ordinances of the City of Bakersfield.
2. The property was equalized as requiredby said Charter
and Ordinances.
3. The taxes were levied in accordance with said Charter
and Ordinances.
4..The taxes were not paid.
5. At a proper time and place the property was sold as
prescribed by ordinance, and by the proper officer.
The property was not redeemed.
The person who executed the deed was the proper officer.
Where the real estate was sold to pay taxes on personal
estate belonged to the person liable to pay
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 incum-
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,
possession,
in which case it is prima facie evidence of the right of
accrued as of the date of the deed to the City.
SECTION 82.
.... The aSses.s. ment book or roll or.de!in.quent list, or copy
thereof certified by the City AUditor showing unpaid taxe~ 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 83.
The Tax Oollector 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 "paidIt thereon, .and the
Auditor must then carefully compare the list with the assessment of
persons and property not marked "paid" on the assessment book or
roll.
SECTION 84.
The Tax Collector must then take and subscribe to an oath
which must be attached to the delinquent list, stating that every
person and all property assessed in the delinquent list on which
taxes have been paid has been credited in the list with such.payment.
SECTION 86.
The Auditor must then foot up the amount of taxes remain-
ing. unpaid and credit the Tax Collector with the mount and have a
final settlement with him, and the delinquent list must remain on
file in the Auditor's office.
SECTION 88.
At the time mentioned in Section ~7of this Ordinance,
the Tax 0ollector must make an affidavit endorsed on the list,
that the taxes not marked "paid" have not been paid.
SECTION 87.
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 said 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 'ol~y"and also the date
of such sale.
~ECTION
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 on real estate not in fact
in existence when said taxes became a lien, 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 therefor,
verified by the person who has paid said tax, or by his guardian,
or in case of his death, by his executor or administrator,. which
said claim must be filed within three years after the making of
the payment sought to be refunded.
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 ~ction 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,
-3~-
or in case of his death, by his executor or administrator.
SECTION 89. '
When property that is exempt from taxation, except as
provided in Section S of this Ordinance, has been erroneously
assessed, or when improvements, which did not in fact exist when
~he tax became a.lien., have been erroneously assessed on real
estateS. 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
Rf the taxes levied on such property or improvements so erroneously
as~essed,.and a d~ed 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 ~Ssued, .So far.as the same relates to such exempt property or
non-exieting improvements.
SECTION 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
/~ on
thereupon enter an order p 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
~ssessed under such double assessment has been sold to the City
and a deed therefor has been issue~ 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 cancellation of double
assessment or deed shall be made in any case, until the taxes,
penalties, costs and other charges against the property, or one of
such assessments shall have been paid. In case the Tax 0oilactor
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 0ouncil 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,
When 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 provision,. 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.
SECTION 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 uncoilacted taxes
upon the assessment book or roll of the next succeeding year to b e
collected as other taxes entered thereon.
SECTION 9~.
When land is sold for taxes, correctly imposed, as the
property of a particular person, no misnomer of the owner or
supposed owner or other mistake relating to the ownership thereof,
affects the sale or renders it void or voidable.
SEOTION
If any person removes from the City of Bakersfield after
being assessed on personal property, the Assessor my 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 9~.
On the trial a certified copy of the assessment, signed
by the Auditor of the 0ity with the affidavit of the Treasurer
ther-eto attached, that the taxes have not been paid, describing it
as on the assessment book or roll or delinquent list, is prime
facie evidence that such tax and the per centuma~e due and entitles
3aim to Judgment, unless the defendant proves that the tax was paid.
SECTION
In ease property assessed for taxes is purchased by the
9it~ pursuant to the provisions .0f Section X~ of this Ordinance,
it shall be assessed each subsequent year for taxes until a deed
i~ .mad? t? .~he..Oi~Y therefor, in the same manner as if it had not
been so purchased.
SECTION 9V.
In case the assessment is made under the provisions of
Section ~& of this Ordinance, and the lands are not redeemed from
a previous sale had under Section T0 of this Ordinance, as provided
by ordinance, no sale shall be had under the assessment authorized
by said Section~&'.
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SECTION 98.
In case property is sold to the City pursuant to Section
7~ of this Ordinance, and is subsequently assessed pursuant to
Section 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
SECTI ON 99.
Whenever property sold to the City pursuant to the pro-
visions of this ordtnance,·ahall 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 andinterest 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 improvement 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 fop delinquency and costs assessed a~ainst the
~ro~e~ty' for each year since the sale, as shown on the delinquent
assessment rolls in the then ~er~nanent.oustody of the City Auditor~
Or, if not so assessed, then upon the value of the property as
~ssessed in the year nearest the time of such redemption, and also
penalties as follows, to-wits
One per cent per month, computed ~om ~uly 1 of the year
of.sale.~pon the amount of taxes_delinquent at the time of sale, and
upon the amount of each yearts taxes in like manner, reckoning
the let day of ~uly of the year when the property would'have been
sold for the taxes of that year, if there had been no previous
sale.
.. The City Auditor shall, on the application of the person
desiring to redeem, .make an. estimate of the amount to be paid, and
shall ~ive him duplicate certificate8 of the amount, specifying
the several amounts thereof, which certificates the redemptionor
shall deliver to the City T~eas.ur. er, together with the money, and
the City Treasurer shall ~ive duplicate receipts, written oF
endorsed upon said certificates, one to the redomptioner and one
to the City Audito~.
The City Treasttrer shall settle for the monies received
as £or other city monies.
Upon pa~nent of the money specified in said certificate,
and the ~ivin~ of the receipts as aforesaid by the Treasurer, any
deed~-~~-v~~ that may have been made to the C~ty..
shall become null and void and all ri~ht, title and interest
quired by the City, under and by virtue of the tax sale, shall
cease and determines
....... The. ~e~e!pts of the ~Ity Treasurer n my be recorded in the
Recorderrs Office of the Count~ o~ Ke~n, in the~ook of Deeds, 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.
SECTION '101.
A partial redemption may be made separately 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 taxes,
penalties for delinquency and costs, due on such lot, piece or parcel
of land according to such relative o~ proportionate value, and
the taxes, penalties for delinquencies and costs due on any im-
provements on the portion sought to be so redeemed. Whereupon
such redemption shall be made in the manner provided for 'in the
preceding section; provided that no lot, piece or parcel of land
owned 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 roll, 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 my claim that
the assessment iS void in whole or in part, my.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,
9~.if.a..part, wh~~ poFt~On,.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
my at any time within six (8) months after such ~ayment bring an
action against the City, in the Superior Court to recover back the
~ax so paid under protest; provided, however, that no 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 owner, 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 possession 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
yea~, such property when discovered by the Assessor to have es-
caped taxation for such year, if such property is in the owner-
ship or under the control of the same person who owned or con-
trolled it on the first Monday of March, 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
~ime required by law" and thereupon a. penalty.equa. l_to ten per
cent of the tax shall attach to the tax so levied; provided, however,
that in no case shall such penalty be less than fifty ($.60) cents.
The authority g~anted to the Assessor to assess property
which has escaped taxation and to enter the same upon the assess-
ment roll of the year following, that in which it should have been
assessed shall be limited to a period of not more than two years
from the dateupon 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.
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SECTION 104.
In the case provided for in the preceding section, at
the time of making the assessment the Assessor my collect the
taxes by seizure and sale of any personal property owned by the
person against whom the tax is assessed, or if no personal prop-
erty can be found, then the Assessor my 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.
SEOTION 108.
The sale must be made after one weekts notice of the
time and place thereof given bypublication in the official news-
paper or by posting in three public places.
SECTION lOV.
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 addition 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.
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.
SECTION 109.
All excess over the taxes, percentages and costs of the
proceeds of any such sale must be returned to the owner 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 my be left at the
place of sale at the risk of the owner.
SECTION 111.
In'the enforcement of the provisions of Section ~ O~
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 112.
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
un. Secu~ed personal property Shall have been paid or until the City
Assessor shall have been given twenty-foUr (24) hours notice in
writing that said unsecured personal property is to be removed,
SECTI ON llS.
The Assessor, on or before the first day in each month,
muS~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.
SECTION 114.
The Assessor must note in the assessment book or roll
opposite the name of each person from whom taxes have been
collected, the amount thereof.
SECTION 115.
.. Within.fifteen .(15) days after the first Monday 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 ChaPters
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 0ity Attorney must upon written notice thereof given
himby the Auditor commence an action in the proper court against
the Assessor and his bondsman, fop the recovery of said amount
amounts so remaining uncollectedl and upon t~ial 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 ACQUIREDBY
SALES FOR DELINQUENT TAXES AND/OR PUB-
LIC IMPROVEMENT ASSESSMENTS.
SECTION 118. -
In any case where real property is deeded to the City of
Bakersfield for delinquent taxes and/or delinquent public improve-
ment assessments, the 0ity of Bakersfield may quiet its title under
said deed as prescribed herein. Title to all real property deeded
to said City for delinquent taxes and/or delinquent public improve-
ment assessments in the same year may be quieted in one action.
SECTION 117.
In the name of the City of Bakersfield, the City Attorney
of the City of Bakersfield may, and on o~der of the Council of said
City, shall, bring an action to quiet title to any real property
deeded to said City for said delinquent taxes and/or said delinquent
public improvement assessments.
SECTION 118.
· he complaint shall name the City of Bakersfield as
plaintiff and as defendants "all persons claiming any interest in,
and/or lien upon, any of the real property herein described" and
shall describe each parcel of real property affected.
SECTION 119.
At the time of filing the complaint, the City Attorney
shall file with it an affidavit stating that he does not know
and has never been informed of any Person claiming any interest in,
or lien upon, any of the real property, or, if he does know or has
been informed of any such person, then the name and, if known, the
address of the person. The affidavit is a part of the Judgment roll.
SECTION 120.
The summons shall contain the matters required by Section
40V of the Code of Civil Procedure and in addition a description of
the property and a statement of the object of the action. The def-
endants shall be designated as in the complaint.
Copies of the original summons may be issued containing
a description of any portion of the real property less than the
total described in the original complaint and summons.
SECTION 121.
The City Attorney shall cause a copy of the summons with
the appropriate description to be posted in a conspicuous place on
each parcel of property affected. A notice of the pendency of the
action containing substantially the same facts as the snmmons, shall
be recorded with the County Recorder of Kern County within the same
period, and a copy of the same shall be sent to the governing body
of any co~unty or revenue district, the lien of the taxes or assess-
ments of which are represented in the deed to the City.
SECTION 122.
If the affidavit discloses any defendants residing in this
State, whose place of residence is known to the City Attorney,
service on such defendants shall be made
(a) by delivering a copy of the summons to the defendant
personally, or '
(b) by leaving a copy of the St~d~AOnS with a person over
the age of sixteen years at the usual place of residence or business
of the defendant, or, if there is no person over sixteen years of
age present at the time service is made, by posting the copy of the
summons in a conspicuous place at the usual place of residence or
business, or
(c) if both defendant's usual places of residence and
business are not in the city in which the action is brought, the
court ~y direct the copy of the summons to be sent to the defendant
by mail to his usual place of residence or business.
SECTION 123.
All other defendants shall be served by publication and
mailing as provided in Sections .412 and 413 of the Code of Civil
Procedure, except that
(a) the affidavit need not show due diligence, but need
only state that the City Attorney does not know and ~s not been
informed of the whereabouts of any defendant who can not be found,
and
(b) the publication need be made only once each week for
a period of not less than four weeks, instead of two months.
SECTION 124.
No decree quieting title as to any property shall be
granted on default of any defendant, but the court shall require
proof of the facts alleged.
SECTION 125.
On the trial of the action, the court shall determine
whether the tax deed or the taxes for any year since the sale to
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the.0ity are invalid for any reason. If the tax deed and the taxes
for all years since the sale are determined to be valid in all res-
.pects, the court shall render its final decree quieting the City's
title underthe tax deed.
SECTION 128.
If the tax deed or taxes and~or public improvement assess-
ments for any year since the sale are determined to be invalid, the
court shall order any necessary steps taken to correct any cause of
invalidity, except where a cause of invalidity affects the amount of
taxes due for the year of sale or any year since the sale.' The same
officials shall comply'~ith this order as would have taken such steps
in the first instance.
SECTION 127.
If a cause of invalidity is omission of, or defect in,
publishing or sending any notice, the court shall order a notice
published or sent in the manner originally requirSd, stating the
~ facts requiring the new notice and the rights of the redemptioner.
SECTION 128.
If a cause of invalidity is in the assessment, computation,
levy, or any other proceeding which affects the amount of taxes and/or
public improvement assSssments due for the year of sale or any year
since the sale, the court shall determine the correct method of com-
puting the taxes due for the year of the sale, and each year since
the sale, as if the assessment, computation, levy, or other proceed-
ing were valid.
SECTION 129.
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 7~ of this ordinance. The Board of Appraisal shall formulate
rules and regulations governing the appraisal of properties deeded to
the City unde~ 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 m~nimum 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 130.
Whenever 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~of this ordinance, upon written
-48~
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 fixedfor 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 I~ 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, postage thereon prepaid and registered, to
the party to whom the land was last assessed next before the sale
at his last known 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
She Tax Collector shall demand in advance from the party oF
parties so seeking to purchase, a deposit with said officer of a
-49-
s~m 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
shall be returned, and such advertising cost shall be collected
f~om 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 tQ. order the necSssa~y 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 ~dvertising 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
folls in the permanent custody of the City Auditor at the time of
payment but shall not serve as a cancellation or be in lieu of
any tax or public improvement assessment appearing unpaid on any
current tax roll against the property purchased.
SECTION
The. Tax collegtor 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, interests and expenses due at the time of
said sale. On receiving the amount bid, as prescribed in the pre-
ceding 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, Withesseth:
That whereas, the real proRerty 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, .THE. REFORE, the said first.party in consid-
eration of the premises and in pursuance of the Charter
and o~dinances in such case made and provide~, d~es
hereby convey to the said second party, his heirs and
assigns, all of its interest in and to that certain
real property hereinbefors referred to, and 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 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 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 (8) days after such sale.as provided in the
preceding section, the Tax Collector shall report to the City
Auditor, Oity Assessor and County Recorder, giving the name or
names of all persons to whom deeds have been'issued under the pro-
v~sions of this section, together with the dates of such deeds,
description of the property conveyed and the amount 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 shall use such report to
enable him to 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 deteE~Ined by a Con~t 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 pu~-
chaser from the City my not be finally awarded the property so
purchased, no decree of the CouPt 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 f~ll amount
paid out and expended by him, to be determined by the Court, in
pursuit of the City's title to the property so sold.
SECTION 132.
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 ($300.00) 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
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.
SECTION
CHAPTER XI.
MISCELLANEOUS PROVISIONS.
Defects in description or defects in form or cierical
omissions of the Assessor or clerical errors of the Assessor, in
any assessment book or roll, when it can be'ascertained from said
assessment book or roll, or from the AssSssor'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 a~sessment 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 mason 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 and
he may at such time present any objections he may have to such change
to the Council, and their decision in the matter shall be conclusive.
The date and 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 with
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 1~4.
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
The publication must be made in the same manner as the
original publication, and for not less than one week.
SECTION 138.
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 abbreviations as may be approved by the City Council.
SECTION 137.
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.
BECTION 138.
Taxes and/or public improvement assessments must be paid
in legal tender of the United States.
SECTION 139.
The Treasurer, Auditor, Tax Collector, Assessor, Clerk of
the Council and each member of the Council must separately perform
the duties requi~ed of him in his office, and must not, except in
cases provided by the Charter and ordinances of the City of Bakers-
field, perform the duties required of any other officer under this
title. '.
SECTI ON 140.
If any section, sub-section, sentence, clause or phrase
of this ordinance is for any reason held to be unconstitutional oF
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 6f the fact that any one or more of the sections, sub-
sections, sentences, clauses, o3 phrases be declared unconstitutional
or invalid.
8ECTION l~t.
Ordinance No. 30 New Series, and all amendments thereto,
and all other ordinances or parts of ordinances in conflict here-
with are hereby expressly repealed.
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 , 1938,
by the following vote:
NOEed, ........................................................................................................
JB~BSENT, ................... -. -
RYES, BODEN, GZST, ~.R~ZNSr,~., k4oMXLLRN, SM$1'~, SOLLERS, WZL~ON
~ity Clerk and Ex-Of erk of the
Council of the City of Bakersfield.
APPROVE by me this'~d~ay of April, 1938.
ty of Bakersfield.