HomeMy WebLinkAboutORD NO 528ORDINANCE NO/~NEW SERIES
AN ORDINANCE AME~DING SECTION 88 OF TAXATION
ORDINANCE NO. 514 NEW SERIES OF THE CITY OF
BAKERSFIELD, CALIFORNIA.
BE IT ORDAINEDBY THE COUNCIL OF THE CITY OF EAKERSFIELD,
as follows:
SECTION 1.
That Section 88 of Ordinance No. 514 New Series of the
City of Bakersfield, entitled "AN ORDINANCE PROVIDING FOR THE
ASSESSMENT OF PROPERTY IN THE CITY OF BAKERSFIELD, FOR THE LEVY-
ING OF TAXES TEEON, AND FOR THE COLLECTION OF THE SAME; AND
REPEALING ORDINANCE NO. 513 N~? SERIES ~D ALL AMENDMENTS THERETO"
be and the same is hereby amended to read as follows:
Section 88.
All taxes, penalties or costs thereon heretofore or here-
after paid more than once, or heretofore or hereafter erroneously
or illegally collected, or any taxes heretofore or hereafter paid
upon an assessment in excess of the actual cash value of the prop-
erty 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, the amount
of the purchase price paid the Tax Collector at auction sales of
property representing the excess over and above all taxes, public
improvement assessments, penalties, costs, interest and expenses
due the City on the property at the time of sales provided for in
Sections V3, llV and 118 of this Ordinance, may, by order of the
Council, be refunded by the City Treasurer.
No order for the refund of taxes, penal~ties-or costs under
this section shall be made except upon a verified claim therefore,
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, or in cases of claims for
refunds representing excess of amounts collected by the Tax Collector
e
at sales of property at public au~-tion over and 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.
Except as otherwise provided in this section, all taxes
becoming a lien on the first Monday in March of each year. on
property which, after the time said taxes become a lien, is
acquired and owned by the State of California, or by any county,
city and county, municipal corporation, school district or other
political subdivision, shall not be cancelled by the Council, and
if said taxes or any portion thereof have been paid, the same shall
not be refunded.
All such payments not refunded under the provisions of this
section within the time allowed therefore 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.
I HEREBY CERTIFY that the foregoing Ordinance was passed
and adopted by the Council of the City of Bakersfield, at a regular
following vote:
APPROVED by e this City Clerk and Ex-Of~ Clerk of the
MA~of~ Bakers fie1 ~