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ORD NO 815
· -,.. ;~..~'.. ?: . ... ·. ~." :. ~. AN ORDINANCE PRO.V-.~.N'¢," .FOR": T.~!~A.~SESSME~ . ~,, ..... · '.:. 'OF ~0~ IN' T~ C.IT~ 'OF .B.~RSF.I~D~ FOR' ".":" .' ::....T~ L~I~ OF T~S T~ON~ .A~' FOR T~' '" ...... ' : ' '~'?~:':'~' ' '" ' T~. s:~ ~.. A~ ~~.I~ 0~ y','" · ..~;~..~ C~'~IO~ O~ '":~r" ' ' . ~..... ....:~.~-.. · ' ' -'*~" ~~0 ' ~ ' · ..:,,..~?-'.",,., " .' .... ... .. -. ..... . · . .. ~ . _*...~ . . "~'~,,____' .... r,.:~:.:;'..r ...: :..~'~ · . j-,.,.'. - . ~ &u&&u~a~'..' .: . . , ,' .. .. ;. · . : '.., .. '~'~.- ..'." . · , .:....'. - · . '" · ' ' '" ' c~a " :...: -. · ' I, ..,':r.;~?:.' . . . ? . ' ....' . ~:: ~·.., · . . . . .,,,--', . .. '. :.~,.. ...-.mo~::h~.~s ~o ~.~io~.' '-.~.~' .' .:" .- ~ : ". ... .... '. .; . .j". '~' ' ".. - . ' ~ -. :' ...'.' . '. . .'.. .. ..'- · 2 . . . .. ..~..... ' '~ . ' . . . ' . ' '. ' ~ ..~ : · . ~-' ' . .': ~... .. ..: . ~.'. .... ..... f~ ~ ~ .. :- p~oper~y ~n th~s ~ty nog .exempt -- xation ~e ., .. the.. l'~wS~ o'f .%H~ u~ted States o'r .the".Cons~i'tutl'o~,:Of'.'the-'State of C~$f0r~a'~; 'as"'~he 's~e. :ndw are. o~ m~'. hereafter '.be ~e~ed~. is. · .... .. ' .' . ... .'. · :'., . .... ... .'.[ ... ' -.: ..' ' .~ -' . "~ax ~--a~-on .' ' ..... ' '- " · '8~CglO~ 2'" ...... ' .' .. ..... '~.haro~ 'of. s~oe~...~n .~Orpo~a~ons po~s~ no ~n~r'~n~e · -.-;~ · .... .....~ ... .... :... . . : Y ....~ · "...'.'...' . .... ... .. · · .'. ~xation." ,.~h',refo~';...~l. ~.p~o~.~7 ~b,lo.~ ~o' ..e~,pora~on~, · " · · ' ' ' ..' ... '...j .'..'. '.~. : .. i. '..... ' · ' " · :: ~x~p~....... ~ho~o.'. ~xo~ ~Om m~'e~p'~.....ga~g~on. 'a~. p~Ov~. '"" 3, · "'" .. ~' ' ' ~¢~I0~ .... ' :... '"'""':~ :...~.i'h:..~_~".~_: .~o~Oa.::~'~~,.~.o~e~ ~o.-:~e .~~ .:-f~o~_.~.~:~on_. ~h~ . ..' . ~... .... . ~.~ ~. · ~r... i'~...~...~, ... .. · .. .. '...:. 1~ '.. ,.: .. - . .,'--~ . ..... .... ?,,-~. ~: · -... ..:. . ... ..... .. .':...~... ..: .. ~' -'~" "'" . : .-.. ... .~ .',. ....~,,~.~ .. .. . . '~.. .... ~- .. · .. ~ .... · . ~. ~, · .. '"" '~..:..'.' '~'" ' .' ...... 'the.As s~ s sor', 's.~'~ i~ : :"the" 'fact s "~der. ........ ' ...... ' "'~ c~:" '" "s:ai d' ' ~""~property ..... i:s 'cl'aimed .'~;.'.,~. ex~L'.'~.'.~ '"" .... ..:.~.... ,- .:,~.,.,~.= . . ..::-' . .... , . : "~h~.. A'SS"e'SsOr. may,'?i~~ a~sc~e'~'io~F~: .reqd$~e .ot~er or' ~ .' . . . .. . ... ... .~......~; .... ~ ..,.....,. ..'~." . .....,...:...'.. :... . ...... .. ..'..'. .~ . . . . .... . ~-.'".";'"~ Division 1~, P~rt~ 2, chapter 1,. lr'~lci~ 2...ofthe Revenu~"~' a~" ': 'Ta~ti. on' '" ' .. " ". code ,of.. theState' of. C~'ifor~a ~. 'except ~'h~. Wei'far~. exemption.,'~.:~h~l "' -.. -"" ' .' · "' .... " '" .' . '. ' . ' J-'""~-.":';L~..' ." · · '~"" B°:'f'~:"~'~h'"~e'. .. '. · ~88°~°~ bo~eO~'~.°n'o~':~ .f~'Sg ~o~7' '~"~eh . .. . · ?.: ' ~ · · .. . · . . . . ."~Xompg~on ~h~l hO'f," '. ' '." -"":' "".'-' · ":~:"'¥' '.' '~ ' -"" · · ..........-'.. :. . . ..' :.'-oxomp~on.. . . . to.:~ :~ak~. '~aff~aav~.... ...~.....°r' far~'.:ov~a;he~': hore~ ~eqa~ro~ '.a~ ~ho . .' .'.:... · : . . .- '..'~ . '.'.'. j . : .,.. , · · . ,.... :.;.;..7.?. - 't~me.s h~ei~b~e ~pecified, sh~I b~.;~eemed and. t~ed- as- a Wai~er ' .' ', "":... -." " ' '.. '," ~." i...'? ,~ .'~. .... ~. '- . ,. ..- ... ' "S~cio · ~ ~ ,.;..~ ..... · ....:.... ..... ';' 'J :" · ...: " '.. !' .: :. ' ~. .. . ..~..'. . .. . ...... ~. -. . . · 2 . · } · .. . .. · . "'... -b~" a~,m~a~ '.'.'". ' .... ,. .. .8~co~,.' ,'gh~ -- :., , .. .. ... .. -". · '. :. '".T~i. ',...' h,. '" " .el.aim:. ~o~ · '..~.. , .. .... ....~.... :~. . ... .. ...... . . ' .'".~.,.~ '"'...... . 2.; ..ImprO~omon~. . 8:.' · . .:: " ". · ' . . '.." .. '. . ' . . '. ..' . '.. '. '. . . · '...... . . ~- .'...;" ..~0~. . . ~ho. go~m. "~mP~o~omOnt~". . .... inela~S~"l~... . ~ 'bu~~-s~ · · · ..-~'~;':': ..... .~ . . . :..... .,- . , str~ctures, fixtures,., fenceS, and..imP~ements erected upon o~' affixe~ ..' .~ .;- . ' : ..... · . . .. · . . " . ..go the 'l~n~,' except "g~ Ophone 'a~ tel~gr, aph' lines · .......... ~': ~-~' ~:'.. ~_":;': .~'.. ?~.-....'~...~a~ .~ ?'-;.'"~.". . . · . .: '~.: .:'"-~'.:. ..... ~..".~:......:........~.'..' .~a;':.. . '~hO".:::~e~... "~~".~o~~... ~nek~ ~v~~',.~eh .. - . .~. . ...' .'...~.'~ ..... .. . . : ~ . ...:.., ....:....... . ~'.. '. : -.:.:.~ ., . . · ~, .~, ..... .. .. · : .." .. ..~....,~.'........,. , .-. " . ~..,.. ~..~:.,.,i~.:~.. :}~'..,......'.::':.....~;. .... ~.:.... ...... ..&~.~ · ....'term.'..'::real.... estate" or' ."improve.mentS," ..' ".. ".:. '" ..: ..... '":.. .-' · SIXTH, The. terms "vaiue"'"an~,',,f~l.' cas~h"'value'", mean' the' · · ' .-. : amoun~ at ~hich the"property Would. 'be"taken. in paymeht of 'a"~st'"'.' .: ': debt· from a so---en-'zv ~ ~o~o-e""-.-r~ .' "" ''''./'' ''~'~'''' ' ":'" ''~ "~?::~":'~"""' · ' . · .. i;~.' " · '... ~."~'. ' ' ' '""" ' "" '" ' · '' ' . .~L~ ' ~ ' .' :' ...... .'..'.-.- SEVENTH. i:The~term',,r0ii,,.:meanS.'the, entire a~:'~essment roll,' :. ..': '- 'ar~....~ncludes,.'.,all" :~h'e :'~ages and/or' sheets'"of the assessment ledger prepared by...the .Assessor de~crlbt.ng"'all.'t~x~bie property"in' the.City · of'.Bakersfi, eid. The ".secured roll.'! 'is tha~' .par.~ of. ~ihe roll 'contain- · ' ':i_dg 'state assessed.' ~r'ope. rty':"an~ prop'e'r%y ~he taxes'"O~'which fare. a · ,' lien"on.'real. '..Pr0per.t'~:, 'S'uffi'~.iezit ~." in the 0pini0n....Of. ~he~ Assessor ~ to '.s:ecUre:' the' payment Of. taxes; "THe. ;'unSecured roll', 'is'.~ha~"Part '.o'f .t'he ··roil' cent ai .nj. ~i. :property '~the taxes' on' 'whi.' ch are..not':: ailon · '. 'on r~'~i':':p'roper~y ..-s~f~icieng', in.'.the oplni6n"of.the 'Assessor, to '-: .. :,'df the: ........ 'roll containi:h~ pr'ope'~y:' ~pon.. Which..%ax~s. are." "',delinqUent,' ' .... 'c '"' ' · . ..... '. --III'~ · '~.'~' ' .... ' .... : .... ":' . .... : TREASUP~R"F~'OFFICiO TAX 'COLLECTOR " ' - -'.-: "''" '~'";'e' ' ' '' ; ':" ' "" '' '" "' " ' "" ' " SECTION" · .. · ' . ' · .':.. ' "" "-'"":' :" .:':'"".":".".":The .Treasurer. o~.. the" City' °f'::Ba'ker~f.i~ld' :Sh~li '.be. eX;offiCio :.:"!.... Tax."COl'lec~O~ .ln'.and f'or-'.~S~id...¢itYo.. 'It.-:'~hail.'be'his.dnty...to do' and. '" perf6'~m, any..and, all act's., requife~."'tb, b~ done and. ' performed~ by ~he Tax.. · : .....' :. ..' . , .. .' :... .. .. · ~ !~..... Coll'~ctor. unzter ':~the proVis~'~'nS"o.f i.~hi/s ordinances" as the ~same is. now' 0~.:'may"'.h'ere -fte 'e """ ' · " a r be ~m nded~ ~ ... ."". " "'~ ." .~. '.:-'....Th~. s.aid ..Treasurer's~all k~e'P".'a~ appropriate .record"'.of all · .. ". : '::'..:'- .. .' ... . .. .. . :' .. ":.... mon.'ey.:s; collected by':. him·as Tax. C~li~ctor', "He-"..shail. make .the proper. · ' "' en%rt'e's .on 'the assessment 'book'.or. roll · anzt:.delinquer~%' .lists of' 'all. ':: nt's:~ ' ' ia thereto· " "':'' pay~ sales, and other trahsa'c~ions. re .ting. ~. He'.'shali -.. .... -~-':'--~- .... ~'-' ............. '.:,.: ....'.. '.-'~.:~ '..'-s'".-:-'.:::'..'_. ,~ '.-.: ' :.. "....' .' ..". ;' . ... .. - .:. · - ........ . = . p.erform .such other duties as may 'now or .hereafter. be required of .... the.'. Tax' ~oil~e.~.tor' of the. Cl'ty ,of 'Bakersfield by.the Charter or....'":' ... · ~ . . .. .:. ..f ._-'. · . .... . . ~ · .....'.. '.':.:' · 0rdinah ~'s " i~ ':City ....... · - ' c of sa '., .... '. · .... · . '. .:...'....- '~.. · · :... ~ . . ... . ." · . .. . ..... . :" assessed at .-its full icasl~. Vai~i'e;" Land.s" and. improvements', thereon · shaiI be. sepiara~el~'" Assessed°' Cultivated 'and ."~Ueu.lti.V:~.ted lard 0£ the same 'qu~l. it~r .ana'..-simllarl¥ S:[~uated. shall be' asse:d~ All o'~her taxable p~operty.:'mu~t, be' assessed as !~rov'id~d. .~' · . Cy: the Charter an~ -ordinances of."the-' City' of Bakersfield~· 'Land- ' ':"'"'.must be assess~d',where~.the same 'has. not beon..taid out "in J " ' ' '-,~" "' . . "' ". ' ~'.'~2' "~rcel's. or su.~d.iv'~tslOris, not. ex.eeeain, g ~.ix h~dred. 'arid ."fo_r~Y ¢640') :acres.-each, an~ 'lands which, have been so Platted must'be assessed '.by descripti0hS .'acco~ding to .such-' platS... " .' -. "'"'. Th~' assessor mus.t',...betwee.n t~e..first .Monday'.in Mar'ch and " .the.' la'st_~ 'Mo. nday..in' J. une:~ 'in .ca'ch. year, ~si~ertain the. name's of all '..' :taxable' i'.nHabi.tan~s~ and .all' 'the. pr6per'tY in"the"city 'of Bakers' " ...i...field, '.Subj'ect t'o,. 'taxation, .excePt. such .as 'is required.by law ~o · ' .. 'be.:"assessed' by' t'he"'Sta~.e"Board."0f. E~aliza~iOn~ and must assess ':' Such property..'to the person.by .'w. hom 'it' Wa's owned or cl'aimed, or · ~i~ i~"~ho:s~ possession, or Co~tr~l ~t' was'.at twelv.e (12) 'o'clo. ck." ~eridian..0~ the first Monday i.k..Marc~-.'next .preceding; b.u.t'"~ ... · miStake i.n the ~mne. Of. '"th'e'."0Wner" or 'supposed' owner ..of.' real ~.r'op- er~y" .shall render..the~ assessment" thereof.'invalid; .'." In ascertaining.. ~he'names ~f all tax'bio .inhabitants .and · 'for any y'e. ar' ':the .lsse.~sor..may make. or take'a copy' of the names 'and' -..des~rlptions .'of .property contained 'in a'ny' o~' all of 'the statements .which have for" that· Year been made and.delivered..by each tax~'~yer -. 't~.the':AsSessor of: the 'County 6f..-Ker. n., or'may make'..or take.a-copy · 'o'f'..any o'r..ail, lists made by .Such..cOuntY.Assessor.w. here-, any . taxpayer . shall have".negi:.~cted t'o give to'~sald City..Assessor. such 's~atement... . · .--- -SECTION 10..' .." ' '" . '- "-"-' ' ' "..'"':' ,. ..... . .. ~'~ '" The AssessOr .may. exae.'.t.'.from....each person..a stlatem0n.'t.," under · '..' . . .. ,~ " . .'. . . oath, setting foi,-~h.' S'veeif:!.¢~l.!y ~1.1 'the .real. and personal 'property :. -i' 'owne~,.'by,,su...ch-.per~on,.'... or in his..:pb. Sse~'ion or .mad~r.h~s :contr~..~ · 'on .the f~rst Monday ~n-Mareh'next pr.e¢.edingo ' '. '"' ' . ' ~..0' '..cl.'aimed or in'the p0~'ses- . ...' ~ ..'.,~7'':.'' . . ~"~on ~. a"m~mB~. '.' .." ": .... -' .'"' ': .... "' . .. ' . ..':'~ .. . ''..:. -Be.'f~.. .. .... '...: . · :" · '.. .. ~ a~eS.~0~. ~. .... -.. ... : · ' . .' · ~ "' ~ .... "* " '.~i~;"'" .... -' ' ' ' '~-r .. .. , '.: · . .:. ~ ~ ..'h,"' ,.: · ..:"... , ~ . . . E'.... ;'"' '" " . · :. I :. .... ~ ... .,.., ..... ... . . · .... '.-':'¥-.,~. ~: ..~ · . S' . .~ - :. .)~ , ..~.. ....... ~ .~,. .. . :~ .. ...~ . ... .~...~.~,~--.~ · :whiCh I or ~nY firm of which I am a member, or-any cot-' "' .poration~ a~sociation or company ~of' which' I am president, .... · ,'.. · s:ec~."e'tary.., Cashier or m~naging .agent, Owned, claimed', 'pos- S ' ' ...... 'or '~'~'~trolled, .'at ·:twelve o 'clock meridian iO'.~'"the .. .. ~irs.t .Me,day.in Ma.r'ch last, and which is not .alr.~dy assessed· th'i.s' year.'~ and ghat. I.'hav. e not:'inahy, manner .whatsoever tr'a'i~'- ..!:'.c:.,..':~-f. er.~e'd,i~r disposed:. of any' " or placed any prOp~rty :' .... :' . ouf.?of'. ~aid O.ity .or.. my.~ possession for the .p~rpo'se "~:" ' o~.' avoiding any as'sessmeht; up6'n..i~he same. or.:o'f making."this ;statement,'" .... ... ghe affidavit-to ~'he' ~%atbment'::on behalf..of a firm or cot- potation', mu~t-s%'~te tbS. Prir/cip'. piaee 'Ol'..bUsineSs of" the" firm .- ..... · or '¢orpiSratioi~'iiand.' inl-other..re.sPeC'tS 'eon.fOrm substant:l.~ll¥ to thi~ . " ' :' rece--'--"~"or".o'a'~ng r m ' ......' · . ~'.. ,~',. '.'"'L:': .-~ · ~ .... '. .... · · 'o ' ". '"' ' ' '.'i ""[ . . '°. · .. '. .., , - ' ' ~- ' ~ ' '' "' ~'~ ~:~I01~ ' '" ' ':" 12~ " '~ " ' ~" · it, o'r~,-he' .may. de~:.:t.-~:?r. ~t .t:~o ..th'e. ~er'son' an~ reO~uire :him, within an' ."y -~ . .~ . . .... ... appo:ing:ed '.time,." .tO'.~ return the same', gO h~m',...pr~perly, filled out. The ..- l~se'~s.or."may del'~ve'i; sueh'~'blank 'sta':enient in: peasen'or ma~ mail the .. .. same gO ~.ach..-Pe~s. on, 'O.'vner of'.o~' person havi~g in his '.possession or .... im~r :h~S'~'contr'ol .P~,op'or~7' '.'.s~b~ec.t' to' .asSessment within', tho ':Oity of ... . .... .. ...... .... . .._.: .. '.Bak~..r. sfi. eld, and ~the' l'Sses,sor.."sha~.!.'.al. So ude 'With .said· blank · .'. ': .. 'statement,. when .So. ..mail?d, a-.~otic'e .writing that' Said.. st~ .... · must "be filled 0~t and retdrn~d to:the" ;ssor-.within. acer' -. . tlime.,.-as 'said A-s.sesso.r. may prescribe',' The .mailing' .of s~ch .blank .... .. "statement]s,' 'as herein provide.d, ~to such,, person's last. known 'post- · . offic..e,'.. ~ddress...shali"be considt as a' demand'upon such person' for ~' a.'statement of his property or .of. the property· in his possession or " 'Under" his control. ..' " ..... . .... 'h_-.__'.'.. ,~_~.~'_: :h~-~.-.i ~ ............. ;-.'._.~ ': .......... -~_~ ..,-;.: ..-0. , -: ' · "'-~ ......... ..-_ '.:.-~- -- SECTION'.I 3'. ..... .' " · ,... 'The Assessor sh'~li .haVe power: " 'i. '"" '"'....,. To r'equir, e. any. person, found, within the Cit'y 'of Bake'rsfleld . '.. . . . ?-:.. ..'.; .6'. ..? . . .. .... .... . .. ,.~. . ~....'. . ... ':2.::. ~': · ,t'o..ma~e and'"SUbs~t.be''' an affidavit .gi~ing' hi~ name, plac~ of' res'i- d~nc'e,. Or. pla :of business, am~-,.'whe'gher' 'He' i.s :.t.he. owner .of '.;'?' .. .. .~..... '. .. .. . - . ,'.'?:~- ........ .' · . ."..'~9.'~.'..:.. .... - . '. : ..~.. -...- .. . .. ~ · ~ ...'.'.'~: . .sh~l- ..~fuso t° .... '.t'h~..,"sta~ement"'.:... .:. hereinbefore..require~.~:::. . :in this Chapter ~ or. ~o .~Ake.. and 'sUbscr~be'..~uch-~affid.av~:~ '~es~t~ng. 'his .. , ..... .... . ....:. , . , . . .' . .'-.~ . : .. j.. .. ., · . .. ....y.. .'.. '" :....7'" -. ?. :. ' ..... " " ..?.....-~:._~..~..' ..... . ....... : .. ~.:~ .... ....~" ~ ..... ;~ .... .... ~.- ....... -- . :. ...... · .... .... ... ...... .,. ~: '....... ~., ' "."' ....~he property. . .must. be assesSed· ~o'...~.-t~owr~ ~own~rs, · '' SECTION. 1.7-.. "'i~ ' '" '~4~. '.' '. '~11' personal property Consigned for s'~'e'.~°.. a~ .p~son · wlthin"~he'.C'tt'7~. ~ . "0f.'Bak~rsfield'~:... : fr6m. . . a~ place ou~'of"thi, s. :~ 8ta~":.' ~' · . · , . - . .. .... '.' . . .. ....;~'~'. .. .. .°r .from-othe~".. _~tie's.' o~ co~ies~, in this' state~' must be. as.se~' · ..'t~e' s~e as other 'property. .... ' ~.' ?' .~.. .. : . · . . .. , ] '~ . . ... · .' =~...... . .... . . ~' : .... · · . '.-.: ' " .'' W~en'.-a.. perso~..is'. . assessed'~"a'~"ag'ent~ tru'stee~. . ba~ee~ '" guardi~, exec~tor'.,or:'admini.stra~o.[, '.hi~ re~re'sentative designa~:'?' . tIonmust be ad~d to' h~s ~0 .a~ ghe ags°sS~ent'.enter~d'on a .. .',...... r.'.. : . .. .:.. .;. · · · . .. .... . am~o~'~'~. '. ~... :.' '. :...'.': .... · ,; '?~: .. . ....:. ... -.::.::.._ .... '. ...~... . .. ... .... ....:~.- ~n~',' .~0 ' .persOns may be'asseSsed 'to the heirs,:, gUar~ cut'°rs~ '~' "a~i~t'rators', ~ .a. meet'of taxes made by 'either. binds ~1'... p~r~leS Sg intere.s~, for their'equ~.'pr~po~t~O~s'~" ..~.:~.'~'.: SECTION 20~ '"' '~ ' ' " '"'"""' · ' . · . . : ~,... ,.. .. ,..... . .].~. .. ' Mqney' and propert7 in. iitig~tion..ln'pOsSession"of the . i . · ' ' · ..~ .... ' ' ' "' ' " ..... ...'L.- ' ' : · . .: · ;' '. ....' .. ... ;.-..: '' .... :.:.~ .. . . · - -- __ . SgC~O~ 22. ' .'-" · . .. '..: ' '...: .,-- . -..:-' . · .-." '-.'~ho .'owno~.~ip-.O~' 'an~O~ '~h,. control' '6~ho ~amo p,~on who"'o~' '""'~':" .. ...' .. ".. '.:.....~....:~ '~ . . .. ' .. ... ' . - .......'. '~ ..: ~ ~,~.<...:...:, .~.,~;: . ~.,... :} · '.. .. .....?... ..:.. .. .....~:..- BECTION' 23.,. ...- ".. ' .... The .A,sse,.ssor must pr~ ',~.'~;~n. a's. sessme~t book or. rolI~ with - · appropriate.. ... h~l~.s., '~n which must.'be, li. sted all' .wlthln. the 0lty..~f'' .Bakersfield' ~'''' ', and'', shall" show· under the appropriate he~d = .... ' ....-' · 1.. The'" n~e -'and postof~ice address, if'"kno~..~:' Of.tho person to whom`· the. p.r. oper:~y.:is, assessed. " .. .... · ..". '·..2. '.Land~ 'b¥.tq~nsh~p~ range, section~ or"fracti0~ 'section; '."and when· ·such t'an~ is no~ a congr~s~l.onal-'diVisi~ or .subdivision~ motes ...... .. .. . · b.0..u~d.s', or other des.criP, tion-sufficient to identify. · ' , .it, i'giv.~ng, an estimai~.e 'of the. number' of acres·.,, not. exceeding in · " e. a6h and every tract six hUndred, and' for'ty acres~-lOcali-tyi.' and.. · 'the i.'mprovements ther~on~ The improv-emehts ~to..b.e assessed against · '.:~ · . '. .- ~ ,.... . . .' . the..par-ticular se. ctl0n.~' .tract~ 0r-.i0t' .df land Upon which '~hey are located·. ' 3: City lots and bl'0'cks., .as numbered on .the official, maps ....'.. ,th~"re0f, on fi. lo 'in the.'offi'ce of.the· Coun~y.Recorde~ ~f-the County ... .of" .... ,... ~nd th~..., impr6vements thereon. .. " ' ' ' ' .... .....-4....Ail person~, pr0p.ertyl.s'.howing 'the number'-,' kind, amount "and quality;..bu~.'a failure .to enumerate in '~etai~ ·such ~ersonal . ···property .d0.as..not. invalidate the 'assessment.' " ·.." .... '" . ". . .-~.. cas'h' va!u~ of Iand.~ .. ........ ' :' .." .: '.i"6, "The cas~ ue of-'improvement'g land. ..... ?.' ~i. The. oash value of .all ."persona~ property including money.:-' ".. ' · 8~"'-Taxable ·improvements .og/ned by, anY person~ .firm~ ,a- t,ion or 'corpo~ation~' ~oca%ed .upo. n la.nd from taxation 'shall · " .... as' to the.manner.0f.'assessme~t~ ..be assessed as other real.'.estate '~,' . .. ........ --~ ...... : ........ .... .... '~=. .... · ~..:-:... .... ~'.~,,~7.---r.~",.~.., ' ~., ~ ~ . .' .....-.. ~.~._=___~ .' .... · . UPOn.'the assessment book: or:.'roll.- No. val~"sh'~:l, however,, be asse'sse'.d a~gaiiis'g ..the..-.exempt land. nor under argr circumstances shall the land'- be charge.d'.'.w~.th· or .Tb.e. come .responsible .for -the 'assessment.. .. ".i:''9¢ The .'to.ta! val'~e' 'of 'all pro'p~¥t'y. .... '"~ · ~-~',:.~.-' · .' ..... ~ · ....._.'~ · . '.'.' The. ~As.sessor shall pre'.~.~e:%!~h.',in'dex.'.]t0 "the ass'essment book- -.' · .-.-" .... '.. . ~..": '..'.-".:-.... '- .. · : .."."~ ~'. : --.. ..:". 7.', ...,'.. . '.)... : .' '. .J..':'..; . Or roll"~ Showing' the name of 'the baXP&y~r"an~-~aeh page:..where 'h.t".s.:". .', ::-;. · .. '..... .,.. · . . · . .. .,' . . .' . .'."." .~ . .'.,'.. .. '...: . .. ~ '~".'.'.~ . . .. . · "(' i' ': (' assessment appears Or. e'ach' .a'.ss~SSmeht:.nbmber':un~er which his '. '~;.....' , .. . .. '. j ,. '.. ?~ . . .' . . ,. . . .. j ..' .'.,...': · .j. -''..'... . ~. ' . . · , ' · ..' ..... ": " "' ' ': · " - ..... · . . .: . .' ..'. ,'...': ' ....' ..." "'. ' ,.': .."--" : -. ~i' .' ' ' ,'..".'."" ..;.' " · ,. .... 'r ha 'bee~. ~l'd'..t.0,t~e ·city.· ~or taxes· and · "-' _. "' .... rem~in~:"unreaeeme'd' ~'~n~'eac~' sub'seq&Sn~ :'~'sSeSsmdn~, the. Assessor' · , "'.' '~h~li.." enter.(?up0d '-'.the"'.'~sS:'ess~n~ ;:bd~'~....'or;' roi1, imme~-i.a't'el~' '.~fte~ ' · · '. - ', ; ... F''.-'- · '-[ . . . '..' ..; .. · .. · . . . ..' .. . · '.. t'".sa.i'd p~O'p'erty, has -.,... · F...'.been.(soid fo~ '-ta~es., .and .th~ "date 'of .-such. sal e...upon' si:i, ~. bill.~ ~.. ". 'i".'--.' :.' ..-'... ' :.-"'"".'. ';'.":'"' '.: '".~" : i" : ""' ' ' ' .... "' "' · - ".- ..... o~.." S~atementJs'.',Of-. 6~ 'f0,r. '~axes a'~.'cr :uing' on.said'property, s~bSeq~ent' · : "" '.' i ..~o .j~ih~'"':~a'-%~::"o£' Lsa,~d. :s~ e and prior' ..tO. the' heaempti'on."."' Of said · ... . · . : . . ... '.. ,.j.. ~ . ..'.' . .. ' ... - ~ . '..~ i.prope.r.~y' .or..the' execU:tiOn, to 'the" City· o'£. ~' deed therefore~. .sha!l :" · :'" '"' ' '~ ' " ' ' -' ': ~'" ~ "' ""..""..'. · .- "':' · .i. :'( '" · ':'..'...':. ..... be' dlstl'n~tly. ~nd. ~eg.ibiy 'Written,: printed.or..stamped, the words" · '"/: :;' "'i '"Sdld[-~' the. c'i't[i,'" 'and .al-so 'the .date:' o'~ ..such. s.ale; ..... · '""-;":26 '"' ' '" ' ' '" " " ' ' "':... ION · .'.' :.:... .... .: .......... :'" , · . ...... · .... .. ".'.' ','"!'" "-' "On :.or.i before' .t'he firs.~.Monday in'AUgust 'in-'. e~c.h .yea~,. the. ,' .. · ..~. . . ..:" .:..:.: -. · . · · . . · . .. .. · . .. :', '." '.' '~A~se~'S0r .must' c&hplet'e- his. assessment"bo0k or r0il ." He" or 'hi's' ' "' i'.,. !....:..:.'- d~:PUti.6.§., m,u.st .j~a-k~ ~nd' ·sub·Scribe'. . .'an .affidavit 'in..the ~ssessment .".. '." book'[' :~r-~.Oll.~ to be substantially as.fOlloWs:. '.. '". '".. '". '"' :.',i]~ '" ;,. ': ... . . · · ' -.' .. · .. .... ......., ..!., --_~________, .Assessor;' (o'r- Deputy ~ssess°r, as the "':' :".'." ' ':" :~'e :may.' :be'~)i '~f...the city 'of: Baker's. fieid, do.: ~we.a.r, 'th,at .'. ).... ' '..b~t~ee.n. the .f'i~S.t.'...Ndnd'a¥.. in. MarCh and .the. F~r. st :Non'day. in' : ".~u~.ust..¢( ni:neteen:.hUnar~d and"' ; .:.: :~. , I' have' 'ma~e. dili§en.t ...- .. '"' ... "(' :. '.. inquiry, and. examina, t:i0n ~0:' ..&sc:e~t'ai.n'. ail :'t~e.'[ p.rope-r~Y .Wi'thin ' ." ...~.'~h.e.: city. o.f."Bakersf, i'.ela:' ;(or Within'~'.the· subdiV'isio~ 'thee. eof· . '.' i.'.!"""-.':. :. ass'eSsed ' by .mo., asi'..'the, case maY)be';)' subJeCt.. . to .assessment' .by ' -"'":-'.~ "'"' ~' -'" "~'""';" "' :' ' .-th~.'"" '~A~'-L 'b.ee~i" as. se.ssebl' On' 'th'e .'a~ ~~sAssmen~ ,,' .'i ,'....'.; J'. ~_~m~n~'...~h~t. Same..': S: , · ' .. bo'ok' Or 'rOll. i: equ'all'.y and 'Ufi,lfOrm!y',:"a~'~ording. t'o"~he .best of .. ,.. .-......:. 'my ~udgment,::...i. nf.~rmati~n.~fid'.beli~f..~ at its full cash'%.alue .;:'.' .:.... . ...... .['..'(. · .... '...:.'..:. ...... .. , -'.. - .. . . "' ' · .. and 'that .I. have: fai.thfully Complied".with .ail. · duties· impose~. ' "IU ...' ....,... "' . ':'~':;'";;~!'_~i~" ';~''~- "" "' : ~ :. on the'.Assessor· u~ter, the'. revenue %awss:. and :that I have· not imposed' ~:"unjuSt .or' double assessment' "thr6ugh mali'~e.:or . ..:. '.. "' "' .... " "' ' ~ '" " . · " ""~-['~z-'.'J;~." . . ese'ape a Just. '. .'.:" '":': .... · '...'...i';': · ' · · ' . . .'"" ' · '. "a~d"'~'qual~' as~essmeht th~0ugh"favo~ or rewar'd or otherwise "'.'... · .::. . ~ ," . . . .- :. . · . ; .. · ..... '.Bt~t the"'£~"ure" to take 'or.:sabs:~r.'ibe such/'a.£1fidavkt, or any~k,~avit .. .~ .~..-. ...- ........ ...~..~...,~:!~...... . ' ' ': ""','.i."..: ' ' '"" .... '" ' ' ' Subdivisi'bns the..' name icl th~' .,Pe~sonf t°.' WhOm. ea'chJ lot, piece "Or. .... ,...'.".._i..' ' ' .- ' ....... .... - "' -~;~' : 2-o"'8 : " "" " "' ~ : SECTION ........ ,... '- . ., :..' ....... " 'A~" ·soon .as completed the 'CitY"A'Sse~'sor:mUst .proceed.'t9 'add up .. th'e Vsl:~at.ion ,'an~ .to' enter' th~..f°~al:"valuation. ~if' each~'kind of' " " '' "'"- .'~".'-' '..' "":i . ...,.?~' " ann )the-.'total" vai~at~on 'O'f..'~ll 'property on th~' ~ssess. ment · .. .. book'"~.r roll...Said.-assessment bo0k"or..r011..must the'n be delivered· · to .the Clerk bf 'the Council , .' who '~hall 'g~ve' in~.tice.'thereo~',"'and .0:~ · th~ .ti'me.-~-z...as fixe~, by Section .~4 'of 'the. Char'ter .of' the 'city of:' .. ' · ... . . , .~ . : - 'sit'ting: as 'a"Board 'of Equaliz'ati6n~ · Bakersf.ield.'When 'the Council, . '..'. ':..will. meet t.o..]equalize'..the asses'smen~s', which notice.'sh.al!.'.~e 'given· '" .b~ publication .ih,. 'the newspaper' designated.as the' official newspaper... ... In the' meant.ime,. 'the assessment book'or, r011. must remain'in .%he .. ,.... office '0f.'.the Cit.'y '~!.erk for the inspectibn o.f..all persons 'inter'est'ed, SECT:I0.H.- 2q. ." "' ' "" ...' .": :" ' " ..... .; · ,... :. .: . .'.. E?ery-'A. ssessor 'wh° 'faLls to' :comPlete'hiS a'ssessmen~'-'.book' or' roll' ion. or .before. the. first.. Mon~a'y i~ ',August of' 'ca:ch year forfeit~S ........ ,~i00"0';00) .t.O-' bo reSove~ed on'his t~e:.gu~'. 'of'.one :.thousan~ dollar, s~ ( · ::offic'ial"bond~' fo.r ithe u'se of' th'e cfty."':, in an action, broughb, in '~he · '. '.".""i n~me 6f. the City... of :Bakersf-ieid .by.. the .City .Attorney ..when direCted .... . ..'so to': d6 '.by '.the"-Coun'C~L~; .[' ' ' ..['.-.... '.-..'. .. ... .~ . . ,. .. ... ~.. .. . '. .. '. '. . :. : ....." ....Lands... :-~ once... . described-..: ... on the. 'assessment 'book or r.oll, f~....'need'..,....'...%:.g.~:~!';'.::~"°'t ...... . .:..' · '... . .......,~';-'"~"'-~' · . ,.. .., · - ..'. -. '"' '.'.:" "" .... -'" · '. . .. ~ - ~.': . · . ; . · ~' .' ... ...~. · , be )deScribed.. a .second. "time, bU.~(';any person'claiming the same. and ...' .deslrin~.'.tO be 'assessed "therefor', may "have his name"inserted' ~ith · ' .thag of. 't.h~i. person' 'to whom "~U:ch"iA~d .i'.~ .~'sse'ssed..~ SEc~ io ~ ~': .'. ' '. · .. ' · "%',{ '"2 · . . .. . · " '":" '}"' The ..Assessor 'a-~i h~s 'su~.e.tie's .' are liable' on :his offiei'~ ''. ;: ........ :... j · ~ · .... ..~.;.~,: 'bO~.'fo.r"~-i taxes. :on lp~0~erty 'Within the City 0f Baker~ld w~ich., · ' .;'.....';'.... .. ' . ... .. .'...' · . .. . . · .-~.,~.~. · .... '". fihr'O~gh'h~.Zw~f~ '.~*~ or .negiect,.'..is. ~ssessed, '"~. ' ..' · .- S~0~..32;." ':..; ". '.'-, ...',.-..:..~ ~ ~ .. .. ' .. .- ........ .l~' ta~'~e~ who.':sh~l ha.~e ~wl:edge of a~.-p~0.perty"'~hat has' .-... '.escaped.'.'ta~A~l,6n~. as...p~o'vided 'in ~the.'.precedi.~g seetion,' m~ f~;~,.J.;" 'with-the '0o.~6'~ an". :a~fi'd~it. setti~ f°'r~h.: the fact' that such' · .'.'p~oper.~y-ha.s,~' ~hroUgh :the-w~f~. f~e o~ '.'nevi'eot.: 'of th~'..{ASsessor, '"' "".'('esC~pea',"~a~t~'°n,'. together with '~. aes~r~ption' of' the ProP~ty .as '.near..-as sUCh .ta~ayer~.'ma~ b'e 'able to give,.whereupon the .said 'CO~e.~' .... · -.sh~I d~root the' C~t~. lttorn~y t6 co~enCe 'an..act~on on ~he 'lss.es'sor's · ... . .... y,;~. "- .:' . · 2. .' '' ' ' · . · · · .~" · . . ' . · · . · · : ..., ... .' ..~X,,. .... ... ,~.~°~a.. ~0~.... ~' ~o~t.., of '~s' ~.o~t.'~a~. ~a~h ~f~.'._~,f ' ' ~"*~'o~'. ~ ~-~g~-et..~ - ~ . .. .. .. ' '~0-~ 33 ..... "' "" · . .~ .., · . · ~.. . ...'. . · j. : · .. .... .. .- ..%.. " .% .... . · .': ":.'.":...On .gh° g~"'of., e~"~fi~on~ gho: v~ae. of gh~ p~o~g7 ~n~:.~.. ..-... · .... . .- .... .. - .- '.: . .' .,' ' . · 2 . .. · '.. -. : '. ~;~... · .. ~j~',~.. b~I~. ~h~wn~· ..~u~gmon~ got. ~he among 0~"' taX~S.'.~hag':~~ " ". "~vo b~on eoIl~eg~a' gh~On.mas~.:Ce .on~o~fl", .an~ gho mo~'."~ha~ .-. ..... :'-' "...~eov. o~Oa. sh'~i. . b$'. ~'~ba~oa a~ ~ov~aoa. ~n soe~on '99' of. ~h~s '.. Or ~ ce~ , : . .. .'.:. · .. ; . . ., ... .' . . · .; ; .' ...k<~ .';- -. . } _~.. · ~ ~I0 ,'.. , "':'· .- · ::.:' .'.- . ...... ..,:~:.~. .. · .... : .. . · ~ ~.~q.~.. wa~er, ditches, donstructed/for manufacturi~ or .irrigati~. · ' p~.poses musg" be' assessed. the ~e..a~ re~'..estage by the Assessor . . ... . ?.[ .': · ' ' /':~ho ~, :: 5'.~:.,_'.~ ~}~. ~':..:, ' ~'~ .-,.~,~: .'_.:.:.: ~_'. ~_.~' :. ~}: "~ _. ..... :. "' ...... '~::~ ' ' .'..J~:?h.:~ ' '...-_~m~_.'( ~- · ' '~ V ' .... · . . . ~ - .. ., .... · ... . ; . · ; : .~ ~... · .. ~ o~ '~:ms .~ C~ .'"' . .. · ' .~ .~ I~I0~. o '~, ~,. ,.. :.. .. .. g~ g I .. .- ... .. 12 ;. -.~ .'.. .... ~..~,: '~:.. "~"..~:~?.' '., .. · ~... .,..* .:~.~ .~,.':?'~.' '....;~.- Monday in August ·at.10. o'clock'in the for'~n$On 'Of. said day in. each 'year~ ..arid sit as'a BOard of.-Equalization, to examine"the as'Sess.' ment book'.or' roil'and e¢ the a, SsesSment of p~operty in '~he City and shall continue in..sessi~ for at.leaSt fiVe. days, but.if the Board -of..,Equallzation'is Unab~ e .to .COmp!.ete .the equalization of. taxes 'in 'the city. of Bakersfield. wi'~hin 's~id ti/ne',, it must continue in' .' session for that .pm~.p0se £r0m.time.. to. t~ime' imtt3, the business' of .. equal, i~.ation .is disposed, of~ b~t.n0t later 'thin the thir.~l'"Monday.in ..'August of such year o 'They. shal~' have.., power to hear ¢~iaints'.. . · to correct' or'.modiSy argr .assessment o'r-ca'ne0.l, an7 assessment ~legally ... made., .ro¢idea.. hat notice sh~l bo"given..to'..~he party., wh0s, a'sse~s- 'merit is. to.' be raised'°' ...'.' "" SECTi0 . ..-" ' . . The. .CoUncil after giving notice in such manner as it: · - . ~4:;~ ~'' . by ~0. e. prescribe¢ Shall have power ;to' increaSe or 10wer"the entire assessm, ent as shown' on.the ~'ssessment .bOok or roll or 'any'.assess~nt contained' therein,·..so. ~.S :to" equaiiZe the ~sses~ment o~ pro'perty con- · rained in said book:or rbl'i, and make the assessment conform to the · ..true value of such prol>'~rty in money·, subject·, .however to' the notice .... provided 'in. the .preceding' section.. .. · .. '~Ec~IoN 37 ' "' " " " '"' ' ...... · .. Ne.reduction' must be. made. in the valuation of property ~,.';ess the .party. l.affected there, by' or hiS lagent..makes and.".'files with. the Council 'a.'written application therefor.,"' verified by his oath, showing the fa. ets upo. n which it is ·claimed such' reduction shouid be' made~'.. SECTION. 38. '' . ~. 'Before. the Council grants 'the application or makes arAy reduction 'applied' for,. it mus.t .first ex~m!.ine,' on 6ath,"the person or. the agent "'hA'~i~:~e"'.~P~ i'~'t~-~6:~lii~- -the' ivaIu6'''o~ th'~-'p~Bp~'t'~-oT-'~sUch':' .. .person: '. Ne.reduction must be made .unless. such' person or the agent making, the applicati'o~', a.ttend~ and anSwers 'ell · questi.6n's 'Pertinent' t'o: the in'quiry'.." ... .. '.'- ?.' .~. .. .-.~:i' :'..~.:::. · .;t . ~. '.. :. , '.~ . .; ..-. ~'""4'" .t"~"L"~':? .. Upon the 'hearing '.of the applfcation, the .Council may .'subpoena. such witnesses,' hea~ ~'nd ta~"e' such eVidenoe in :to the .. subJe".C~ pond!ag .as in its .dis'cretion i~".may deem proper.'' '"' ~" ' -.. . sEc o' ..40. "'.. ... .... .... ' .... ..... ' ... "'"'" " 'The ,9ounoil'..'ma¥.-~e'quiri, the"Asse'ssoi, to .enter upon...:~he asses's-- ...-._.:.: ~..~- '. . '. · 'i~ent-'book or roll' '.a~. property which has not been asse~ed';' and any' .'assessment n~Ade as'pres'i~ribed in'. ;chis -section' has the .~mae '.f6~0e::'... "-' ar~. ef~'oeg-'as-ill..mad,..' by ~ho :Ass~.sor 'before the ~oJ.i'~er¥ of"'the. . ..... assessm~nt".book or ~,oll to' the',¢£ty; ¢l'e~,Wo., .., -..- " · ... i': · '-'" ........ ':. ' ..... ..... '. D~.".:l.ng the ses's~'on. Of'%he ¢ou.n.¢il sitting as a'Boa'~d ..... 'E.qus!t~at'ton, '.-[.t :~ay diree.~..th~-A, sse~g~r to assess any:'%axahle pa~op- 'e?.t¥' that'ha~i' e~aPed." .a~/'sessment,. or .t'o add to. the .maotmt,. nuatb~r or quantity Of-. prOpe~rt..'y ~hen a-fa!.se or'incomplete list ' has.' been i'ro. ndei~ed:1 and to ,iiml~e 'and. enter new'asSessment's '(at the.'..s~me time canc~l.i.~"p~eVious-. entries) when any assessment made bY" him is .. deemed., by. the.. Cou~5.c:ll' so incompletel as to .re~:l. er' 'doubtft~I the col~ · l'ection of .the tax;'.but .the Cie' must.·nOtify·'all Persons ·interested by.'.l'etter de~.ivered..'persormlly .-or deposited in the postof'fice', ~postage addressed, to_the' person int~;rested,' a reasonable time beige're', a'6tiOh 'tak,n~ of-.' fixed"when the 'matter Wl.ll"_ be' "investigated ' " · TION 42:. -' ....... :.Th~...Cl. erk .of: the ..Board must record .in his minute boOk all changeS'~ c~rr'~ctions :and orders made b~ .tHe Board., and-during its.-session, · :or...-as "s~,on as.pgs.sible its' .adjo'urhment,. must enter. upon. the' ..... .. 'as.sessmen~ ,book-or-roll in_red' :ink 'all.-. changes and. corre~tions' made · ~4~----.~-~; ....i~'.'_~.._'~_'.-. ::'.. ' .' o" ' ' ?..: ~J..' '. "... · _ . . .., .... -:r__~._, · .... "by..gh~. Board,. and on or..before 'th~ fourth Monday .ih'. August :must affix · ":. "t'h'~re%o, Subscribed. by hi.m~, an fid'avit,..~''s f~llow, s:' . ... '":- .....".'. .... ""I.. ' '""' ' - · do s~ear ..:,.."as' Cierk..'of'.the:.~._. . . '......' .Council/ sitting 'as a Boa~'d"'o'f ualization of. the' City... .'~;' . . . .... . . '. . . . · · ~ . . .. ..- . · .... '~' ...~. ' ' i4, ..... -'.;"'~.,~,. .~ '"",~,..~. ..~ ,." .:.. ,-~ :'.'..'.'..": ".'.'. · ~.. :..~/,~. i~..':~ ~-~ '._... ',-..~:~ .....' :: .... ." · "i:I · o'£ Bakersfield, I ·have kept· correct..'~inutes Of al.~:ts '. · . ... ..'..... : . . ' . ." . .. . .~'.~¥.'. - · . .. 'of bhe' B6ard'.to.uching alterations "in .the' a. Ssessment':.bO'~.k'''" · .., "or rol!.;'~, t~at .all alterati6ns' :agreed· t~, or' di.r'e'cted to .".:. " · :be" made ~' "haVe-'been made and:"'entere~ i.n 'the:( book .or r011 ~:~'~;". · '" ~ "" -' .' '. . .... .... .'" . '.' . '. '.... '.:'i' . . .. " *'nd' that: iio".Ch'ang~.~- Or '.al. te~,'a'~ions ..'have iieen'' ~nad~.'..the'rein. ; . · · :.....'.. '"'-' ' '" '. ...... · ' .':.i(' .':.' ' · . ,~.. ..- ~xeopg gha~...aughO~g~...i~'~"..~... .... :': ...'. ," .:.~' :~..' · . ..;.. . ; ...' . · .~ .~ .... '..... : .'.., .... :')~ . .-'.. .. ;. · . .. ~' · ... · :'~v,.~"~.....:~:......'.'.~'..'.....'.~.'..;.'.....:.:. ~.~':".,'".:. cal~m...Vi ..' · ~ )'.....~' ; ~ . .. . · .' . . .. .. . .. .... .. ...... ..' "....... ."8~I0~.. .. '-"' 43. ,....~ "; ' "'" ~ ':.'.'.: ::..-'.,.'...'... ". :. ... ..... ' .' . ." .:'~': .. .... · ..... "'~'"' ~. .:' . · ,.. . · . . . '. '-. · ..2. . ' . . · .. -.. ....' . . .'~'..'.'-:' "~h~ 'C~ e,~e'~ ~a~, n,~'.'ia~e~"~h'~.~ho ~.~'~ ~no'sa'~ ~a- 5" -. · . ... · ~ ' . ..~.' .... . · ;. · . . . , '.'. ~". · . '..· . ' * , ' '..- .....~j · ..~ ::'".'... ... . ...... .~,: -'- ... .. '~ev~na~.i'.~,~.~[~g~ ~ho~n~bO~ O.~..'coa~s l~a for' e~'~h'fa~ og. .....0~' 'hw~r,~ ii:l~'"';f ~ Ue ' ~ ~r " '"' '. ~ .:..O~e~' -~ .... ~0 ~X~ ~0 ~ , ~ .' .."~' ' The:.as~e.ssment'book or roll ~h~'i ~then be d~iv~red' to the .. R ..., '. . . · . .. . . ' j .... ,. ,,ti,. . . · .' · 'lad~tor'~'. ~ho. sh~l eo~puto' a~.. earrT-..o~t· t~o amour of (~ · . . ~." : .... .. ., · ..... . . . .,. . ..." ~v~a...u~on: '0ach ~a~e~' *~.."~rO~r~'~ .eon~a~nSa'.'~n sa~a ~~moa~' '" ':.. .. -... '~. '.' .... .. .... . . · , ...... . :' ~'..::~.,' '. . --moa~::"book' Or ~oli:.of ~a~a g'ax'.~,~ ~a~a'.'Tea~,' ~n~ .lg ~["..be ' " ' -' " ' ' '. ." ' . .'-' i ' '- .'.' ..J~ .' ~ ' -.. · ' ...~a...~' ~h~.,' iaa~o~'. '.~d" ~o~:~. :~h~: ~'~ %n~ "~.ok-..,~:. ~o~1"~ '. ~:~a '~. · 's~C~o~ ~'~ '. '.~..'~"'.',"'...'.~'. ,'~.'...-'/;'""' ' '"' .'..' · ..:". .: ..: '....' .., ...... ". ""' .... ~v.~r~ ~ax- hqs ..~ ,ff~e~... Of '.~ .'~g~o~~ .'~~"~ho ~'O~ba ~a -.. - ""'' ' ' ~ " '2,"' ' "'. ; '' ' '"' . ,..2':'~ · '.:.".~Xo.~a~on"'a~"~v~' ag'a~hs~' ~i.. P~O~7' O~'.~h~ ao~nau, n~ ~'. ~h, ' · ..'.. : ,..: - " . .":. '.. ..-'~... -~ .. .... · ,:.. · . .:..:... 'j~me:nt' is not'.'sa:~i'sfie~' nor ~h~ lien" ovle~ :'~t-~ -'th~ ~taxes are ..."' p'a1'~ or. the. property-:s0t~ for the.p~ymen~"the~'oS. "' " -. - · . ~: .. .-... . ,.... SECT1'ON.'.~.. ....;].,..: . . -. . · .'..' '... ' .'-..' ' :'. .. ..... . "'E~ery t~x ~ue '..u~on person' p~o~er~y is".'a lien upon ':"'[:....'"" '.pr'o.pet~ty of the:owner 't~ereos' from [agd after tWa.Ye o.'[~ock m;ridi.an.. :-'.'."t'" '6f' ~he' first.load.ay in'lArCh 'in each year. "' · ' "¥'[~;:~.:.' :' .' '..'. .... .. .. ..... ..-... .... . ..., ..' . .. . ..........~ .. · .... .. ':' 'i.E~ery .tax .due .upOn. real property 'is a 'lien agai-nst' the property : .aSses'sed~' "EverYi'%ax ~'~e.'Up'on i,,,~r°vements :asSessed. tO the same ." ..pers;n. t0:' whom. the..t.a.n~ upon.whtdh .tRey. ..~re'iOcatea is. assessed':~:"."is : " .a.. lien ·upon.'the. ~and -and. improve'merit's ~ except when said land."is · .. '" ' -. '. ..... · :~'.r.'2. ' ' : ... ~ . ...,..:~.'..'. ·...:... exerapt ~'rom ~l~tioa. u~er. i~:he laws of."the Ur~ted S'tate~4'".Or the ': "..' .' ~onst'i~:ut'ion'ol' tlSe"..St~te Of Cal:l. f6~nta'~ 'tn Wh'~eh ease s~'td tax is .. .~:i .."':'."."~-i" '-..'":" ... .... ' .-. · ". "a .l Ien.' upon.. .....the:':l. mprovements:. .. , . . . al0n~..,.:. '~V~ry. tax on improvements · ' " " " ' ' ' .i. '.. '.' '. ;...' .. ':.'.~."--- .":.:.' .. ' asSess:Ca't°' a' pOi'~ion ot~?.'th~n the asse~see.'~£ %lie l~nd. on.. w~iel~ · - ... the~ ai, e. 'locat~d,"~:s' ~.::i±$h on. ~hO.:~'. :~o~,~.'.Of :~ho.~m*r' o~ such t~roV'ementS.~' the'"faet.'.of sd~'h :lie~:must b'e"i~ieated on the "' .sec~ed"-r°ll wh~e'. a~. such. par~e1.' 6~ ~e~ ~roperty is. listed... Sai~ S~o~' ~7 "': "':'" ' · . . .. . ; . ;' '.'. .... .. ; ·.' '-. ..... ..~... ..... . . .. . -. ,:'-...~-~' '-:. .' .-.;......... .?. ~'....-.:. ~. . . ... · . . .. . ~ . . ".' .~ · . ;. . '. , , .~ ..2 . · .... ~ho ..same'. '-'~8~o88~o. ...... ; .' .. . ~ .:.......... . . . .. .' _ : ..... ...~ ~I'* " .: ...... :- -. ':'.~. · C~~ ~..: . ." ".:..'" -"".: .-.-'.~u~~s' o~ 'i~Oa ~.~.'~0~ ~o' ~~ SECTION "' · . · : . . '. . . '. .. . '.. ...:' ' ::~o C~..~a4~o~.'.~ ,~oon .~'..'~h~. ~s~mofi~..~oo.k o~.'~o~ a~.~. ~... ..~0 eh~ek'..g~O a~g~on'6f'eolms ~hO~.~ ~h~ .%o~..v~ag~On of.~l .. .... '.. "'.' 'L-~ ~. '--x-.'' '.~-":-.'.'~ ...... &~:~.;':5-.'-'-. ~n:.'-:.~..'. :.'-.~'.' .~'~....~ '....'...: .......... i~.J..~',.~" _.z., ~. 'sm~o~ ~'........ '.' .~.--. ,. .' .. -" .. -: · :. · ... ': .. .'.-.. . -j ~.' . -. · . "..'-.'. " 'g~o.:C~'~ufl~o~ msg ~h0n'eompute..'a~fl'-~O~."tn a ~Para~e: :' ' ...2..:. . :~.?."~,~ ~.. .. .mOney,column. i~' 'the 'assessment.book or. 'rOll, the resp'ec:tive sums . ~ in dollars, and cents,.'rejecti~, the.. £rac.tion Of a.'cent'i,.~.'to be pai'd ~. .. as 'a ta~. oh"the proper.ty -~he.reinl e'nUmera-te~d, . and" 'segr~gate. and place .'..~.'.. in ..the'..p~'0per'..colUmns. ~f....sai'd ~aS~s'S~enb .'bo~k or roll 'the .resPective .' .. ":-.~ '.a~..O~Ut's :dUe.'..in in.s.t.a!.'imehts. as prOV{ded i'n seC~t~0n '%~. of this · '~ '" Ordinance,· and ..foo~. ~p~'.t'he Columns .'.Sho~ing ~he' total amount of such · "' · taxes .and. the...Co~.umns, of t°i~'' .Vat~d~...o~ .property 'in th~i~i!~'ity,· as. ii.~.' ...correc.'~'ed. ~der' the ~directi.0~.. of~'..the' cit.y.i' Counc..i~'' sitting' as a ~: · .~.B .of' Equaiiz tio , .... · ... '' . '' .' '. '.:.°. . ~. .?,. · ' .,, . ~ '~.. . · ~ , .~ . · '.?... ..~....". ' .. . ..... . : ~..rst. d'ay of-O~tober, bhe ·'City Auditor must " Ceti~6'.to~,..'~.it~ an ~'ida.vit.att~ch~d. t~ret'0.'ahd by. h~ subScr'ibed · ?...'.. . · ,.~ ~.A~di.~ r. of the. c~ f.'Bakers eld~ ~ ...-' ..... .. do swear.' that i"~.eceiVed/'the, assessment.' book or-r011 Of' "" Pr~p'ertY 'Ii .'0'~ s'field from~"the · ' ' ..'"~.'~h~' ~axabl~' '.6f' .t'h~ ~y .B~er ,. ... ... !-.~'.:.. .. . ..; : '::' '.:-..""Clerk' Of the-CoUhcil' o~ said Cit'y'i ~ith his affidav, it th. ereto · ' . . . ~ ..--...~.' ~. ..'..... ..· . .. · . :.....~ -'. ~. .~ffixed; that I .have recke'ned .and.-'compdted the 'respeCtive ....... · ~..- ~ ... .. ~.-'~ .~. · .. ':.'~'.' ~-~sums due .aS taxes~ .and have.added.up 'the c~oluzms .of vai'ua- · ~' ..'. . :"t'ibns, and .~axe's' as requ~red.'.by the "Charter .and.' 'o~dinances ..-. i.. ~i' '.. 'iW~i'Ch this.~'affidavi~..is a.ffixe~ ~is the ~'~ue assessment . ~.:'' . .'. ' . . ... ~....'. '-' ~' book 'or roll. of.-' said. 'City ~." made in the. manne~"'presc~ibed i.bY!, said "Charter and. ordinances -' .... i'~'.... '.' ... On 'delivering. the aSsessment'.'boOk or ·roll to .the City. Tax ..... full', amount' of. the 'taxes lev'ied~ .... . · . ;~.... -~ .. : .- " '' ' ·'"17 ' '~ ':' '~" ' ' ' · '.· · ..'· ..;.The City Audi.tor' must:.verifY·~b..y:.hi's a.~fidavit attached '· The 'ng~iCe. in.'every, case'.'..must 'b p od.daily'.~.or'' ':": .' · paid ~t ~ 6£fic ~he city T Ca§ er · ... ii,- taxes must be. -he. . '. r ur .. anY..t~x, or tho"partial payments 'as 't-he c~se'-~ag' be~ 'i,n the:.. partial.. P~-Ym'ent-may: be made ' separ'a..t.e!y'~ro~ ~he..whole assess- i. .. ·" -part:.of the' lot, pte'ee or par'c01': tg. bo .paid.'.~: .~o' the city Assessor " " tional,..Parce! to/be:paid:.. The..pro'port£on-ate..part. of the' ta'xe's "" :'"/any:' rt of-~r~ taX-, specify amOunt of the asse'ssm~n.t .... ".'Unpaid, if "anY,. wi't'h ~he .desC~ipti'on' of the. proper'ty' ~s'segsed. -. ' · ' .... re~ords', of. the."asseS.§or.i· pro~i~ed.,.-.that..th~' r'eceipt for the ...... ........"" . last· '~nStsilment 'of itaxes m~,'r"efer,': by" numbe~, or ·other· intel-' · . ~ ~r "';.. , · ~. '...'~ · ' ..... .. "t..'.:. '. ~' ' ~..~ .~i~'. "' ' ?' -. ,. "" -".J/of"taxes', in 1.ie~..o'f.a descripti°n.,°f .the' property assessed or the' c6de..'nu~.'.be~..'~'esigna~ing' :s.uch ~r~Pergy:.:''' SECTIO'~ %9-. '"~:'. ::'": ".. ': ' " ':':"'~ ' '" · .- "" ' '" '' On o~.. bef0r~ the fir.Sg day. '~ each month' 'the. TaX'collector · "'...-.. '-~. so~o'~:'~o..~ua~or '.for' ai~ 'mo~ors eo~e~a for '. j~ ' '. ' '.;..tu~gor ~ ~pO~g ~o~'~ ~ .. ~.....~ .:. "". ' ' ". · .'...'.., ,.~.. ~..'. ......... .... .. ..'. . ~.. :. ...,..~, .....'. .. .'. - .:. .'~,: ....... r~ceipt.~ since'. ~he'i:as~ Set:tlem~nt,. '.' '. '~" "' ~" ' '2. '..~hA~' :~.~ ~' ~jnO~ '..e~{te~'.. ~..h~m.. as. ~x: 0oi~oe~or .. ..- .'. h~ b~n-a~"go".~h~ .C~7. ~.~ . ~j~'. :.... . . . :'... .... J · . .~ '. " .'' ,~....' . . ~' · .[.'- .. .' . 'i .. . ·· "~m' a~o .... '"" ' · ~ - ~I0 .~-. '"": ....' : .... ': '""';'""'" ' '"'~'"~'"' ' ". t ~ax Col~eoto~.. ref~l~..O~. 'nog~oe~.,':'for a ~or~'oa.' of. 'gh~..' 0'~ai'mn~'~',.' l~:.iia.bI~o-~d~:' ~ho ~.f~f '~o~ of"~axes ehargoa .. ' upon ghe'~e~'smeng.~oO~ o~. ~o1~,. , · · · . . ..' .. . .S~c~ '6i,. , .... "' .... :"'"'"'"'" .~''''.~--... ''~''. . . " ' "':" '~loW~nee ~a~. be m~a~:-~.0 ~h~ ~aX Colloe~or fOr"~ho ... .~_,~,~ .. · '- .. '8~!0~ 62.~ ..... , .:' ... "" '." "[."on th~ fift~ .~ay .of December of. each year,..'a~" five ': :" . . .; .'~ 7 ' .... .~ : · .. . . ... . -.~.. ... . .. __ .. ... ,... . ._ · . .-~-~.. . -. . · . '.,~X~..~... ...:- . · . ,-.:. .. · ~-...:j.... ,,. · ~' '?. , .'. merit .'.of" 'taxer on .personal ...P~..0."P~'~t.'.~.. secUre~ .by' ..~eal... propertY, ' and the l'ast inet.aliment of. r. eal. prope.rty'-.taxesi ~are delin-" .. 'quent, and' thereafter· the 'T. aX c0ii'ec~or.'.~St ..collect for '.' the .'use 'o'~' .the dity,.'a~ 'a~i.ti°n"al' 'Si'x perc'_ent thereon.'i. ': .. ' 0.~ t. he..twentieth da'Y 'of..'April .of.each year, at -five 6"'clock .... - P. M~, .the:. rema..i'ni~ig.l.one~ha!'~-of..the:(, taxes on all personal' · .. property"se.~ea by'.'.rea~...".'property,· a~ndit, on'real 'l~r~per'ty, · ....'..'.'a.~e del. inquent, aha..,ther.eafte~'.-th'~ Ta.X'c011eet'°r must.collect:. ""fo~ 'the use.'of .th6' .C~ty,...an.'additionei six percent thereon.; , ... .:. .... ::i. that"~h'e'.:~'ntire taxes on s~ch personal property .. provided," ~'i..and .~eA1i. .p~operty m~y ..b~' 'paid a't ~he time the.~ f...irst ~nstall- ': .' .m. en.t', '..a'S.. above pr6vided, lis due .~nd 'Payab'..le;. and provided, .. .' "f~rt'fier, that. the taxes-on', all personal'.'pro~erty .unsecured.. · . " by real' property shall be due' and.'payabie.immediately .after ·.. the asse. ssm'~nt of sa'id' person~i. . proper~y, is ·made'. . ... i:'~ -%.~-' T--:' · ." :. :. ' ' 0n'.or' before the. third Mo~d . ..in Decembe~'6-f ~a~h yea~ ':" .. :the, ~a~ Collector must. at.~ond" a~ the ..office of..the Auditor' · ""' ~ith .the .assessment .book 'or roli,, havi~ al'l items of. .. .. '" ' taxes. :collected mar~d. "pa:id." ~he Auditor shai-1 thereupon " .'/compute' and. enter." aga'inst ail the. items, of' taxes due '" .and unpaid the penal, ty..f, or .delinquency, foot up. the .'. '~t. otai '.amount of .penalties- 'the'n. due, a..nd must. withi~ ~'en days' :" the .reafter deliver ~o said'Tax'Coi.~-~ctor.- ~he .as:s,es.s~ent"book ."or · . .... · ..~..... .:.. · _~ . . ._=_'_. .~ ...:. .- . . .... ._..- .......... ...:.. .... · roll"and charge.him with the amount of' Said Penalties. In computing' "' 20~ '~ ...... ' '" 'J;" ' ':"i'., '...... "'i ' . · delinquent p&na~.'tieS,.., redemptlion.per~lties or ·'interest, fractions Of a dent shali'.be rejected '- .... On or before' the 15t~'..day"el May O'f each year, the...Tax' col- ...le''ctor must 'attend at. the.'office'l of.'the .Auditor With the ':Asses'-· ':J .~.m'ent'-bo~k,,.or.rot'l,. 'having' ali items of' taxes and perml, g:Les col:~'":' .... . '...' ... : . · . : lected marked' "patd"i.' and 'at the..same-time he. shall deliver td'.the " .Auditor .a"complete d~li.n, quent li:S~ '0f"ali' pe'rsdns and. pro. p~rty 'then Owing t oR. · ..." .'. .... . .. · ..The'A.Uditor.:~ust .c.a.r'efull~.. compare, the liSt with the asS:ess- ment...'.b.'ook or .r.oll:, and .if s.atisf~ed~that. . 'it contains a full and true"St'atoment .of all taxes.,· penalties and costs due and unpaid, he' must. foo~ up. the total, amount', of ~t.'ax~s., 'penalties' and..~o.s'ts so. "remai~ng unpaid, credit""th'e ,Tax,ColleCtor 'who acted under "' ther~ith.:~, and. make ~.fine~_".' ~'et. tle~n~' w£th him 'of all taxes, · Penalties and..costs Charged. aga'ihst 'him'.oh the '~eitnquent tax'list .and' .must r.equtre.'-f'rom.him ~n. i'mmea'±Alte account fo'r any .existing deficieacy. ' '~-~ CTI "'. "'" '-'- .-' ...'.: · · ' .. ".-~-. ' 'Af..t...er' Settl.ement'.iWithtthe Ta'X collector, as"'pr.escri, bed in "'the.p~e.'.ceding sectl0~i'""~he '.Auditor must'.' charge 'th'e. Tax ,~ollector' .wi.~h .the amo~mt..0f taxes·,' .pena~..t:ies and -C'o~'ts due 'on.the delinquent : "rdll'.'amd'within ten days th~r.e~f~er.'del.'iver' the roll duly' certf- fied"~.' t6 Such. TaX Collector, . .~,,:'~" · .. t.. '. ': . .. .. . :... . ..:..:~... '..On' or before t. he. 'eighth day .of June of each', year., the Tax' " . ":Cbllect'o~. must publ...ish a'.deiinquent 1.ist~"which ~ust c~t'ain the · an amount.. 'equal'.to.:.. .--,_ .... ~he. total,, amount of a~.l.1 taxes, a~ses'sments, .~2' : Penal'ties'and Costs due,.-and which, are.., a lien. thereon; Provide.~..~..,. · ' · · · . ~-.~.'.'.v "" .. · ...,...~., ' ~ ..r'e~ih(unpaid,' or.WhiCh Pr~per~y. ~as-'not..been'redeemed.or..the sale ' ·-:'"'.'thereo"f-..ica~celed~.'ia~d'.Of Which 'pr'operty"t'he cit~ of' Bake~'~fieid' '::" .... woul. d"°th&~ise. 'be 'enti%l'ed'.. .. "th !.'a: deed.. af.~e~, a iJapse. Of"'"' "'"five~" years from..· said ~'r.evio~s'sal -SECTION 68 ' " -' ~"~" · ...... '.. - ;j · . .... .. ,: . . , ~ '" :...."... . The T~x Collect'or trust" append" and~'Pubiish with· the. delin~ient "' .: list' a' notice., thane Unless. 'the. t~XOS, cl011nquent ~ 't0gethe~.. Wl. th"'gh0 "' · e0~:~.'iia.n.~t' p'en~ t~e~.,. *~e pa:I.d,, the-.re~fl.. "property ..upon' which · '" ....... '"'~e-'" 'a ' '" ' taxes-are 'al lion.-will.. . sol· .o' ." '" "" " .. ...... : :': . .'..... .... .?.! m~/' o.~'"" ~ ' '" '. ~ · '...'.~:./.:..' ~ " · .. . , . '"-' ;- . ..: . .. '.. "' i /'~" ' S i 6. o .?../..... .... . . .. .. .. ..,.., .. .~. ~: .... . .-:~he'..delinqaent l:t. st ~h~l:l': .be .pa~,-:i~hed. 'tw:tee:::l.n '' . ~ ' ' ' '.'. i..:.~ '. j .... ,.., ' - ,~t~:~'' · . "'i' ' '""'"" "':':'"""'""~ ' ' '' i~(.thel.seeond· of Wh-leh' pabl'tcation~ "' ' ~ ' · '~hali ..bo.' .~ot(Ies'~ 'ghan' 'fo'i,~'ge~n' ai~.7~' "£rbta' '"~ ":~" '" · · .. , . . ~ tho.'-cla~' of ~h0 "fir. sg · '."f'. · " . .."...' . . '.. :.. . ...: ....i"' ' ' : · ' · ., '" · '....publlcat'~ oi'i;'..'.. . . 'Nottf:l.e~ti'~ns" ~Ha~l .'al ~o: be;.. ~'ven.~ 'by mailing.. .... to.:'each,...... ... . · - .... .... . . ...... . :.~,.:':.~ "'~ '"" ' ' 'deli 7"~'" · "':' .p~.:s0n~-.'~hown...oa· ~'h'e- n'quoi~t 'i:i.S~.Ja I¢otice.0f :Dei~nquon¢ .~- ""' . . ;. ,~..~ .. ·. v':i. de'd', .... that a failuI, e.of · the"Tax':'Col~ector to 'g:l.~.~ su.¢h ~ice by' '. "' '~' . '. ' ' "~ . . . "... ' ' ' ' . .'.'i " , ~''.' "'~.' ." . ' · .. m~'~t~' ~o~-.of.'tho. i~0r'.~on aadr.'e~isea "ti~" ~iOeei, e' ~e.-~h~:~:i~o'~ .affect · - '- .. th, ::l/~.i~d~.e~.,n: of the ~ax 'Coil~i-."~o 'pi,~'~e~a w~.th' the s~e t~!."'the '~C~ .o".. '""-." 'i'' .... · 170 -".- .. .. :.. SECT 1031' . :: ' ' · ~ .:...;:... '" [~'" ' "' "" ' ':dS~."~ '" · '- '. ..."' .... ~h~ .~~:~o~ ~ a~.~~0' ~ho 'a,~ ~ :~0~ ~h~' ~h0.. ..... .'. - :- ' . · '- .' · . 2' ' ...... ~' ....................... i'. ........ "~ ". ......... ¢ '~'.' "~''' '-' : ...':':..~'"...~. ~...."~ao' ~x C*~.~,o.~o;,~. o~ ~a ~h~' c~: a~." '."' .' .' ":.(:%: " · '" a~o~ ;~ · '". "'-" · · '" "' · ' """ ~ .... " ~ '. "~'. i' .' " ...-".. ~ · , ...'' . '- i '..~... .. · ' .' .? . · - .. ' '" The o1~ %b' n adc P=~ ' · · · ";' 'the[' · '': ." .: - Tax. C ec. =,'.as'Soo as he..has m at!on' ."...' ..'".t.. " .. . ' .... .. . ' [.'. '~;" .:"~'" .-" " """ ': ' 22,. t;' .'."7., . ' · . ' · · · . ' ...... . . . . .''..; . ..'~'-~ ... .. . ~' "" .req-uir~d in Se~'t.i'o~s'~:67' '68, '69~ and. ?O.'Of' this .Ordinan¢'el mast file' with the' C~u~¥'..Rec'Order' and" the. :C~ty. 'Clerk,. respectively, a. copy ,' · -"-' '~.""..'Of the p~biiC~tion, with ~an'"~f~id~v~t'a~t~Ched th~re~o:~ .it' is . 'a t~Ue..copy" of 'th~. Sa~e..;.. that t'he'.'pu~lication .waS m~de., in 'the"'"'""': :. of'fi~i~, ews 0 'e ont.', he~ t ~ stati it' ~e .'am~· ' '.... '. · · . . .. ,.-. J~'~;. ...':~' ~..j: .."...... . ... .' ... .... ."~' ..'-.~'.~.. '.. . . . .'.....~!'..' .. .j'.. ...." · ,. · ..:, ~ ~.,......~ ..... ' Sm~0 7~; "'"": N':. "::.. "~ :::~".'-, "'"": ": '"" ' .. ? ..... , ·. .. · - ...":"..::~: '. . ........:.~ ,;..:..... ~ "".:...:..-,....- . ' ~..'...':' .. ?../... ...... '.... :...: , 'i.'..,.. -.. .. .... ,' :.~: . .' ...' . .. . . ; -.: · ' '"'.':.'." .' ':'....'. .:'.: "....' :"..' '- "' '.. '.' . '.~..;...... : . .' ......'[ ..:....' '.. · . .... ~ · ., . . ..}. ' .. :".,'-" ...~ -. .: ..~. · . "...: :' ::. '.' . .,i.'.,'."...'..~ -....."" '."" . .... ·" '?i..: ..... ' ... '-' r ". '. :;. ' ' j'.'.. ' . .- .. '....;. .'.. '. . . : ....., . · . ,;.""~-'..... . -. ..... : . , .. ..' , · . ....~ ..' .r-.:...~ . · . · . · ~. · ~ .".' :.'' 'i.." .' ""'" '' '" ' ' .... " ' .' '. ' ' . -. '. . · . . ........ ,..'"- .. .. . · .. .. :.... .'~ : . ·· .... : ... .. · ..;..:.~¢~.~:~v~..: .. ',. '" "" ' '"~:~'~'.":.~i" .... · . .... ": · · · '.. '.' . ~'.' '.' . . .. '.~ .. . .." j'. ·; · . . .... ..'; · .. ... , .. . -y :..2 ' . .. ' . · . : . . ~. . .- . . - · ....;.. ... of '.this,. O~dtnance.l '.and ..provided,' f~rghe~., '.that- a~" property contained' ,}. '.':.'.':.,~h~'e,h. ha~ nog '-~7 . '. ' . '?' · Y':} ". · ' ' '. '. · · ... . · ' ' ' .' .... ~.. . ~.. - . ~ :~ ,::.':?'. ...:,.....:. , .. .. .. . ..-".~- .~.~ '... .... .. . · .'~.~' . .' .... .. .. ..... ' .... .. .~ ... ... · ..... :... .. · · :. ~.'. '....' .,~':~'" ' ..... · . . .... .:... '..........,'. ~.'." ~ :.'~ . ~.. -~....?...?~. ':~}~:~...(...j . ":~',. .~. .~'.': .~/.': · '"l'e~tor at public, au ti'on..t.o the'hi'ghost'bidder for .cash'.in' laW~ .. · . : money..' ~f. 'the.. United States ~[.bUt no bid.. shall .be accepted...at such · · ..: · '.'.(' .. · · · "' ' ' ' . '." · . .,'. ' . ,. '.. . . . .i ..'. " ' · " sale for.'less..than.'~h~, amount o'f .a!i~ ~X~S, pen~a!tles and COsts ~ue"a's shown in .said advertised 'list 'After such bid has been%?.' .... .......mad'e:.'-and .acc:eDt'ed'[the right.'.'~f .?ea'empt. iOn-shkl Cease,' except as · : '.. · .. . .~... .:.~ ..' .. .. ~he: p set ,' h~l utcha 'who)'s 1 have" · ... .. :... ...... . irt? '(30)' da s within.:'which to '.'"-..':.. make' r'edem~tion .as 'pr'bvid~ in'"SeCti0n-79' of. this 0rdi'nan~e,: and -~ 'if not 'so re'deemed, Or if no Sal'e'is ha'd' 'under the "provisions of. '" 'this:i'Pa'r'agraph', then' said' prop.ert, y..."~hall .be.deeded .t° the :' C'it~' · 0f.-BakerSfield., .as .Pr0Vide~' in section: 78'0f this' Ordinance.,.' : - . ... -. '" And pro~ided., fur. ther,"-when..-anY property 'is: to 'be-~b~d at ii "'.': public:'Jactl°n, as. providjd"-in, this S.e.'Ct.i-on," .within' five days 'after ..... ': 'said:;' q~ ~t'. I~st, the ' TaX" Collector~'''' · the f,i~.St', publication-.of, del'~n e sh'~."l .'m~ii a cOpY. of sa~d 'Ii. st or .publicati~,:"postag'e'"~here~n. .i 'p~ep~.t:d.'and..r,g£stOr,d, to 'the party .to .whom 'tho:lahd was las.~".' · · .'-/~' .-. ."~' · .... ..- '. · ' ..' ..i' ' ,' . ...; ' ) .. · . . · . .,. . · ', ..~.....' '....... . '..." ' 5" ". - - ' ' .~ "I~IC~ O~ ~.~~.~. .. .' ...... .. · . ; -.' ~ ..'~ . . · ,. '~: · , ' .. :..'." · ... "'-~ . ... . ....' ...... . :.. ,. . . ' ' ' ' '"' "' ' ~' , ~i 'L ' ..... · " '"' to' day .thereafter ir".additiOn~ time-, ls re~red '~o 'complete ' ".. e.'"'~, ..._:; ~ i "n'to 6 ' " '..' 'th 'e ~. offer: "for s~e. a publ. c'-. aUctiO th highest .... '..~-'~.:....~.~:.-~.~- . :.? .. ~.; .....~., ,,.':.~.-W ..... · ..... ~ ....~._:'_,_'..~.: .......: · . ...... ... · 'bidder .for ';cash.~.'... ~1 "properties '~hich were. sold to the.. City - · ' o~. Baker'sfl~d." r. gr a~inqu~t:. . taxes.'ffor:, the year. i9. -, .on ' · which" the. t'axes."~em~n' dnPai~,, bf .which '.~he' ~o~.lowing'."de~ · ."sc~bOd' prOporg'y .~s a part',".'~d which p~oPort7 was.~sseSse~. '" · .: ...... . · .. , . · .. . )..¥/:..... · ' ' . ..... ~°a,'. - ~ ...... ~.....; .' '. · ." ~:.-'~..¥~2~. · . · . .~,;... ::.......~:,....... ~. ' ' . ' '..'"' ~ · " . ' ~' ' 2r7'.2': ..... 4..'. , for the year.19.· .' to· . ._ . ~ · · , ami described .a's' f°llows-'. '" · 'Redemption. o~.:any, of the 'above described property maY -. ,.:." .be hind.at anT' tice prior to said 'sale. '' 'i. For. full information as .to the amount necessary to redeem the said property apply-to the 'Tax Collector' of the City .of Bakersfield. ~ ' (Signed)T'ax ColleCt~or of the City 0~ Baker sfield, California ." ~ ""The money ~.eceived heretmder shall' be distributed as 'pro-. vided, in Section 99 of: this Ordinance. SECTION ?¢'. " When lands have .been sold~ or shall, hereafter be s~ld' to .. the CitY.. of Bakersfield by reason of nOnpayment of taxes, and/or · .Publi-c--improvement assessmentsi no owner or claimant of such land, nor .afar other person,. Shall remove or .destroy any building, fixture. or. Other':improvement .on' s. uch lands., or .cut.o.r remove any trees, or · do or cause to be. done any other· ac't which shall .tempi' pe'rmanently ,. t0"impair., the value of. the lands or 'the value' of the improvements '.' 'i. ther~on~, provided, t~s. provisiqn shali..not, apply when such·lands " have. b'een-r, edeemed fr~m sale or have been sold and 'disposed o.f bY " 'the ~i~y: Violation o~' any. Of .the. provisions of this Section shall co'nstitute ia miSdemean0r. · ". From'and :after the 'date of recording .of the 'deed bo the City of B'akersfiel'd~ 'as p~o¢ided in S0ction 78 .of'this Ordinance, the City shall be entitled t.o.-receive' and. collect all ren~s, ·issues and · ' .... " ' ' ' ~ris'l'ng 'in' an~'~anner'' f~om' the ProPertyr'-s8'''' c'o'nveyed"~---provided' · ..' _.such property iS not subject"to" admSnistratiOn, and is not being administered by any ogher' taxing agency..'0r the..State Controller, ~ The City. Man~ger shall ~mand from the former.o~m, er of said property not. subject.· to. administration a~d' not'..bei~ 'administer'ed .by another ... taxing agency' or the 'State 'Controller,. or any. person~ having .a.~.~. ~..' · .. . .. ,~' ..t-.'~':' into. rest', therein,· or' any person in '.t~e' po'~seSSlon, actual" or"'~'-con- structive, of .said.property, 'or :of. '~n7 part thereof, .a.n.".aCc.o .Unting : 'of said rents,, issues" ~nd.'profi. ts 'and may at any. ti~e~ after ~eeord- '. 'lng of the. deed 'to the City as. afore'sai~ demand .and receive.:...,: ' Posses.sion"of s'aid.proPe~t~, ~.~d such P6ssession shall be.,.s,urrendered .. 'to any. p.erson desi~hated· by. the C-ity Manager~ authority: ~Or such designation being .he~.e~y gr'anted; .For"the enforcement of' the pro- .... visions of this.section~, the'CitY 'Mai~ager is authOrized' to commence and maintain an. action or actions' on' behalf' 'of 'sai~ City· °f"Bakersfield. All moneyg recovered, m~. er"th.e' .provisions of. 'this' sec'~ion shall' · : be. paid' into the City Treasury .to the credit of the'genera! fund and shall not be ~Onsidered as a ct. edit 'on the amount necessary to be pai. d in' redemption of "the p~operty, from ~he sale to the'City. Sm zO . .-" .' .. - The .Tax collector'mUst' enter on. the. delinquent r011 sheet bear..f~'the descr, ipt~ion of' the Property· involved, the. date" of. sale and the total.amom'~t for which .such parcel of land was .'~old. In .case .of..a. sUbsequent redemption, he must' mhke a nOte of Such redemption and ~he date thereof..in the space.provided on t~e .... .. .delin~uent roll' '.sheet .'bearing the description of'. the' .property in~;oived' Whenever by any'other section of this Ordinance. provision is. made for .the"cancell'ation of a certificate 'of tax sale,."the tax s.al.e itself may be canceled' for' like reasons bY the same board or 'officer. mentioned in said .section;. and Whenever any. sale is so can- celed~ the' Tax Collector shall be notified .thereof. and he shall · .'er~ter....th~i'-fact and' date of,--cancellat, ion Upon.the_delinquent roll ............ · ................ -' ~ .... : ~. ..... :: ' ' -" r. ~'. ....... ~'i ~" ' ' "' ' ' ' ' ." ' ::~~:' .'' ' ' ' ;: " ......' ' "; ....... '-' '" '" "sheet .'bearing. the description of.. the. property involved... ..- .... . ...... . A 're~emp.tion of the property s01d' may ~e made by the owner 'or any'partY in interest, within five years from the date' of sale 26° .. .t0.:the'""~i.ty,'. or'at any 'time"pr'ior'.'..'to..%h~&".-s~!e. of-. Said.'.land '.gy the '"' ":" 'Cfty~-'in',the man'er p~ovided"by Secti°n.'lO0 of ~his O~d~n~e.' " 'SECTION 77~;~ " · '" '" -..'.:. · .'.. .. ... .. ~ - . ; ' .. .... [... '"Red~mpt'iO~'-'must be ~de t'~ .the' .. CitM Trea'~er '0~ an' esiimate - . . ~. ; .. :. ~.].- .... ,. .... - furnished-bY".%'he. Tax c0il°6.t'Sr;.,in.l.~f~-',,mo,n~.y 6f.'the':u~ted' States,... = . : .. . · ,. .. · .. '~..?j..~ ',:'.~,. . .. , : . . .. ~; . . ~ ~ , . ...'L~ · · ' ."~aer. suC'h':"reaemption;:' w~eh.sa, id'.,~OneX-'.'~H~l he a~;~tribUtea, in ...... · : .'.' .... ./ .... .::.' .. :.' ::",i,': ~.. '~.'... .', .. ~.': ".:.~,. . ...~.:. .'~........ .." . ....... . .......":'} . ~..'.".../*':. .... · . . . y .~._ .'.. .~..}. '... ..:.: ... -. .' ;'. . . ., .. . .~ ...... .. . · :; .[.. [. ".'-r.'-..... . ~...:... ,... ., : ..- . ,.;"".. ,. '8~I0~~, .~ ... ;:~ ...... .. . .. :. , .:......:........~ ..¥:.....,..:. :..~...".?..-.. ;: ,? ,... . .- . ~.: .. ...: .. ....q ' .. :.'~ . .' ..;.. .. ../. '',:'..,.. ... '" .'': ~a~Sga~e'~.-..'a~"~a~ ~". in".fo~.: ...'~lf6~ ...... - :' .. :" :. . · ~8 g ' "i'- ' ' .... . ~..:' :..... :....... :~ ."~aiS .:~E~',.'~a:$. ~fi%.:~. aa~ .of. ,. ... -, .i 9,,. -::~-.:: .'.' .'..,. ", . ".: · ..'...~.'.. .~ :. .. '.. '..'..j :2......~:'..... . .'. ... .' .: .... .... .'... .~ · '... .... .. '" . .:...... ....-... ,..'."' . .. .. ...-......... · · ., ... , ... ... j .....' . .' [ . .i. '...' .i "TM ' . i"" ':'-~ ' - ' ' "" . ' · . : '.' ....~'. ·..'('static. nme as: 'on '~'ss.~ssment· ...., .j, · -.'..'~: . . . . :. . · -. - ~':; .:."'..'." a,ng. t x~ ch ha~ b~n 1~ ~. ~n ~ .... '... ". '... .... '-....j.:'~'Year· 19' .j.:$".~nd" wer& 'a lela 'oa: re ' p rt '. · .. he i . ''. · o fo~ t 'same was ~o .... '-'. · , ... :. Dell'arS' ($. '. ,. ')'~'.. '"".".. '~" =. '...": ': '~..~"""....::' .'/~".wher6~s','/~th~' Period ~f f~ve-year's', has eiaps'ed', since: · ' '~ iL" '. ',.."'J'.'. ' .... ' "· ' ' "'" ' " ' '. =.~ :.N'.~ _' · ' '" · · .~". = ." . · ' said· sale and' no ·person' has r6deemed' the .sa.id: propertT~ .:~¢". .... · · .o~f ..the-.Premises' and in.'pur'suance of 'the charter' ai~...o, rdi- " " ..nances of the City Of-.Bakersfieid:'. ifl".s~dh case mad'e:~nd ". .:..... ..,..:-. provided does :he~"e'by' g~ant .'to th~: ~aid..'second pa~ty tha.t .~'"~.".: · ''. as.' ::.. . : -." - . ; · .: '" .' ' "" ~.. .... . '. ..... .C . · ':' '""'" IN WIT~ESS WHEREOF. said 'kirst'.p. arty.has hereunt© set his 'ha'nd'.th~ day and yeir first' above' Written'." '. :~' ':' ? :'' ..... ' ' ' '"Tax""~C611~c~-or 6f :the City'of. · ' ..:'.'.' No.-'0ther-:"m'atters ..nee,~~' be" recited in .the 'said 'deed than ~hose · -. pro~d~ 'for in. the.. above' 'f0~m'~. 'Whether "the ' sal'e 'is. .made before. "or ~.. :" '" No. 6barge 'shall ~e.,made'by:...the TaX cOlleCtOr for' the making " of anY' s.u.'ch ·.deed..'.Al'~..'.such deed's,"shall:'-be '~ecorded. in 'the office .. of. the'.'county Recorde~' of 'the CountY.' ;r .Kern, .:and said' .Recorder ':.shall. maks; no charge ther'efor,' .'Afger such' .deeds have .'bsen.'dUlY" ... '~ec0r~ed-.the Same shsll.be.:retu~.ned' .t0.'the City .Cierk and'Placed. ... ".':' ",- .When pro.per.t:~ has beeff Sold-.'.'t6':a" pd~chaser 'at. a' delinquent' · ~.. .,:'-. .. ... . ....' . . : . . . ;- . .':, · . · · '.'.':.. "tion 73 .of this-Ordihancei,'the TaX 'Collector-m~ist :'.forthwith' execute · :,., .... 'a deed. to'such pur~ha:s~r ,....'or..his assigns', c~nveying' said. pr0pertY; · ............../ ... ~.~.~."'~ .... · . ~. -. provided, 'nd 'deed Shall. be delivered ~in a~ event 'until r'eaemp-' ~ : .... 'tion.has'.'ibeen'made...of suCh.prOperty and .all t es, .penalties., interest'and charges have been"paid'whic'h~may ,ha.ve"aCcr~ed by .. 're~,s6n:.of-an7.pr'ev!°.dS.- tax s~le or delinquency;...-.' _ .."Said deed shall" ... .. · ' ' :' i'THIS-'-INDENTU .RE,'.made 'the' .. .day' 'of '.. .., " ~'· .·. ··..1'9~,'. between the Cit'.Y'}0f }B~kersfieid-, a municipal ' · ' ..State ~f. '" "'" . ? , se'eona. -' ' ·That..whereas, the.real .pr'o~er'ty hereinafter ae- '·'" · .i.scribed Was.duly ass.e.~sed ..for taxation'in the year · ' ' '19 ;,. to .... . (sta.ttng name as on · · '" ... assessment .b6ol{ or'. roll) and was thereafter, on the ..... · . City. of'.'Bakersfield .by ' '. , TaX Collect.or .. '°£"the ¢it¥ of Bakersf'~eid,.' f°r nonpaymeat .'of deii.nqu~nt "- :~axes an~l/or public-improvem~'nt. asseSsmengs,'...which h~d. been "' ?.".:..i.' proPerty,..the total, amount 'for W:hi.c~ the sa~e'.was' "sold' "' 'i" ' .-being. ",.:'. · ' ' ~ D'Oi'lars~· '($ · ~)., and ....· · '" .. .'",.. ."~h"ereas, ~d.1..taXes levied' 'and'.~'as~essed' ag~'tnst'. . said ..','"" ' of the..Premises....and in pursuance, of.' the Charteh a~t ordinanCes '"' " Of.' the 'c~ty of Ba~ersfiel~..in such Case made'and pro. videld',' ' "-'.'. pr'oper.~y .situated .in tho ¢~tY.'.-0f. Bakersfl'el~, ~oU-n. ty.~f Kern, '.'sta~e' of 'california, more'.pa~icu!.'ar!¥ 'described .'as fisllows, .. / to wit: "' IN'WITNESS WHEREOF said first party has hereunto s~t its hand 'the day 'and year first above written. .. '" CITY- OF BAi~RSFIW~.D . · .. .... Tax .Collector of the C'it~'-- .' · of Bakersfield." "".. .. NO 'other.matters need.,be recited in the said deed than those pro.vid~d .for in the abo.~e, form. "NO charge 'shall be made by the -TaX Collector for'making any' ~uch'.deed.- .The provisions of Sections · 80 and-81 'of this. Ordinance.'are. her.eby."made appIicable to the deed "~"·.herein provided for.. ~ .. : · SECTION-'. 8O · - · ' ' The d~ed mention'ed ·in either'~ of the .tWO foregoing Sections duly., acknowledged .or prov. ed, is · prima facie evidence that: .'i' .. 1. The'property was assessed.' a's-.required by the Charter and Ordinances of. the .Cit~ Of. Bakersfield.. "' .. :.. 2~ The property Was. equalized' as required by' 'said Charter 'o a- na ces. . . "" 3- The taxes. Were .levied' in. accordance· with Said Charter An~ Ordinances. ' '.~. The taxes were not paid~ ...... 5.. ~At'.a' proper time and. pl'ace the property was Sold as prescribed by. ordinance, ar~i by the proper officer. '. 6. ' The property waS'not 'redeemed. · 7- The.person who executed' the deed was the proper 'officer. "'- .8?.. where, the .real estate was sold to pay taxes on personal .proper.ty, that-the real estate .belonged to the person liable to .................. ~ ............... . . - ..- .. ~ ·. .......... . ........ '.~ ~ '~ ... .... "~aY".~the· tax.. .. ''SECTION 81. " Such deed,' dul~ acknowledged, is .(except as against' actual 'fr~ud)· conclusive evidence of the regularity of all' oth·er proceed- · . " 30; '"':.~' .,. "i 'i~gs"'f:rom the as~se.ssment by the'A.S~es'sor', '.incl.Usi~e,. up~"~:'the '- ..' · · exe~uti.on '~'f the .'deed".' Such deed .ConVeYs. to "the' City. Of'Bakers- ..-': .'.' , -fi'eld. 't~' absoiUte" t~t~'e ~0 ~he: prop~t'y ~scr~be~' ther~n'~ ~e' " -of ~~ ~ ~~'nc~r'an~..:~ .... '"" "' " ' j ?-".. . .~ . . . . -. ..~':. ....eOnS7.0.~ 'sehool "p~po~es;'' an~ 'exeopg ~hon 'gho !anti ... :..;~e..~a~... ~..~ · ........ · . .... · · . '. -~. s~.~o'~.,.:o~' '-~S" S~%o,-':..~: ~h~e'h..~, ". 'a~a ~o.' ~' C~"~' ':"')~.' ....:,'... ::...'.:: ....-:.. .... ," .~, '."' .*. · . · ...... ; · . :SgC~iu~- 82~ ":' '"' '" ? ::' ~"" ..... : .... "':" · ' . ..-.~h* :~o'~-~n~ .'~Ok .0~' rOE :'or a~l~nqu~n~' ~Ol'r.,..°~'. " . a~."person ~or' property',-is.~ima'.fa~le,'evidence :'of the assessment, .. omO~', of tale~ ~..~n~. · :.'.. .. .. . . . .. .?.... .. .. _: .. ....... ~c~0~~ s~' '...~'; ~ ~. '.:' "~'." "'-" '-:" .. '." ' i. : '"' 'J ' ' '-. '........... ..,. ' . . ... ~ .. :. . ' j . . ..?. · . eaeh"~e~ aggon~"ag gho 'O'ff~e~ Of ~ho..tU~i~'o~ ~gh'.~ho"d~aquong .. ..-. '7....-;-~-~'.'.. . · .,~..'...must" hen.:'Caref ' ~x~ine,'..sai'd :r'o~l.' ' : .' · " ' S~TION 84. ' . .: '... '.~ · · "J-'~. · '"" "."~ -L.<~ :..... The T.~x-.C~lleetor... ..'mus%"'th~'(take':... and'subsCribe ~.~0' ~h o~t.h' which ........ ~ mUst....be. A~ta~he~ ."go .the delin'~ent.. . . . ~'~'oll, static. 'Chat. every. ~erson .:. -'"aha '~i."'~r'oPertM asse~s~d".'i'n..the'"d;iinq~ent .roll.' on ~hi'ch'taxe~' · " "hav;:.been paid h~.'been ..... '"' "" ' :.'such .... , credfted%'on the,: rol~'"'~th '..p~men~ ~'. ... "' "':. . .. The .AuditOr ' must:, , .... then. 'f6Ot':2P..', the. =o~t 'of jtaXe's' r~mai~ ... · ~ .' ...' e' :~. ~' -" .... " ..... .. ...settlement ~th him, '::'He.~w~l then deliver '~he delinquent ~oil':to ' '.:' t'he perm~ent-'cUst6'dy"b'~ th~...T~x ColleCtor;' . · .... -.. . .. -., -. .. .. . .., ... · ... .. ,... :[' . ' .' '.. ' . · . .. ~ .... ..-.. '.'-')~:. ,....; · . · [. .'... . .. . · · . . , . . ~"~' . · . At the time. mentiOned in Section·'67'o.f ·this 0r'd~nce, the ~ . Tax.'¢011ecto~ ':mUSt' ·make an. affidavit endorSed on' the',r.o~'.l ~ that · -- the .faCt .that.'s~:td...pr.6Per'~¥'has b.eo:~ ~Old f'o~::/l:axes"and tho dage ... ..' ...-. .~. .'..f.' · . ... ...' · -Ail xes-, pe s r 'costs thereon heret'ofore Or h~reafter · . :"paid' mOre than or~ce,- 0r'her~tofor-e .or ··hereafter·· erroneously' or · ~ "' ...illegally Collected~ .or' ar~f' taXes.· heretofore or. herea, fter. ·paid.-' " · · . .upon'.an. aSSesSment ~in, excess':.of the -actUal .'cash..v~lUe' of. the property ". : .'.s~ aS~es[~ed?~y .reago'ff o'f a cle~ic'al .error of. the: ASsessor as to the .excess'in: 'such CaSe~,· ~f' a.ny'.t'aXe~ .he.r'et0fore..br hereafter' paid upon · . .. an 'erroneous asseSsment of 'Improvements 'on.real 'estate:.~ot in fact '.: In. existence when said..taxe~. 'became 'a 'lten~ .the ..amount .of the.., .: purchase. :price,..paid. ~he .Tax .'Co~!ector at 'auct$0n. sales Or property .... · r~preSentin~ the excess .,~ver. and above all tax-esr public .improvement i'..', as~'sments'~ penalties~ cos~s~ interest, and e~enses' due the City' on the.. proper'ty' t ... ,..'...: ', .. ':':NO order, for the'refund, of taxes~[: ~enalties.)o~"co'sts uncle.? 'this sec.tion"'sh~1 be .made excep.t., upon.' 'a. 'Ver'i~l'ed 'claim' theref6'r, verified by the.person, who has paid said tax, or by his §uardian~ ' or in 'case of.his death, by his'executor or administratq~, 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 · rep~esentinE excess, of amounts ~'collected 'by. the Tax Collector at Sales of property at public auctio~ over.and above the amount due ... the City at ~he time of said Sal.e's~ the verified'claim must be filed wi'thin. three years-.from .the i~at~' of..the sale. Ail such payments not refunded under'.the.pr°visi°ns of this section'within the ~ime aliowed'~herefor may Be transferred' to the ..... general'fund of. the City up0n'~an order to .that ~ffect by the Council. .I~ nO. case shall anY· .Judgment. be rendered.in favor, of plain- tiff in any action br0ugh~"f~r .~he enforcement Or allowance of any .. '~'rig~ts'.'or claims under.'this session if t~e~s~id aCtion be brought -- .by'an assignee Of the person .~aying .said tax or by any person other than the Pe~o~ who.paid Sai~ t.aX.~..'or by his guardian, or in case of his~eath, by his exec~tor"or '~dministrator. .~ SECTION 89. 'when property that isexempt from-taxation, except'as provided in Section ~.of this 0rdinance~ has'been erroneously assessed, or · when'~rovements,'which ~id not'in-fact exist when the ta~ 'became a--lien,"have been erroneously· assessed on real estate, the .Council m~y','Upon satisfactory proof th~reofi.with the written Consent of the. citY. Attorney,· and by an order entered upon its 'minutes, direct the Tax Collector to cancel, such assessments and if real property has been s°ld t° the City for non-Payment of 'the taxes lev~ed on '$uch.p~opert~ or improvements So-erroneouslY assessed, and a deed' ..... %h~ref0~ .has. bee~.is~ued..t~0.~~"q~Y',- a~..~he, gi~..Y__.has notdisposed of..the property so sold,'ithe order of 'the Council shall also direct the County Recorder to cancel.the deed so issUed~· so far as the same. relates-to Such exempt property' or 'non-existing improvements... 33. · . '"'."~ .. ass'e~'sed, more..th~fi.='"onCe '.for th~ .same year:, he"'must' cOll'e'c't...oniy .-.. ... .. . .".' . '[ . ~.' . . .-. . .: ..... . ..... : · . ". :'' ~he. t'ax.'J.ustl.y, due' and.,. [:m. ake hi's ~e2~n'[ 9f' 'the ffaCts:..bY: his' certifi:~ '" 'c'at'e'to't · c c~. '.:. :' .: :s '..t ereu n". n e order · . . .... .'.. , .~ .. .... . .~.?.. . '- : ':' :... :.'l: .... dpen'.'ltS minutes ."di~.ec~i~'.-the Tax .coll'ectOr ~"0. cancel.. suCh ..d6u~le . ,'..-:. :.'-.:.f fj 'j... -.. ..'~....' .... ; .."":" .. .. ..... .. - . · .. '' ........'::..'.assesgment .by-an 'on~ °n ghe 'a~sos~m~g .~ook o~. rol~':'anfl'.~so . .'- - . · ~.i .... ' ..i.: '.. ..:~.-..".. '~: ';':.. 2, . "· ' . ... '. '. .. ~ > ..;: '....: . .;.' ... · - ." . - . ~ ¥..:' ? . . . . .y.. '... ..: :..:} ... ". . ;, ,~'..'... :. '. .-..............~he Ci~7,' gh~" o~a~"Of'.:~h~ CO~. sh~i $~h~r'd~oe~ ~o .. ' ....' . '. . .'. . ..........:...- .'" .- ."'" , .:'" ..~.:,,~ . .'~'.' .: . · ~ ~ ' .,.. ':.~.~::. ..' .j.:... ........ . .... - . . . · .. . . :'. ..' .'... ~. · · :. . ~:.'.'-. ':-':'~ .... · . · . . .~ ..... .... .'-' .... · . . .2' .' .....; .'... ..'.. -5 -.... .... ..'~.:. , '.'-' ' .' '.'" )' .' .' .?:.:.,.~:~; . '::"~:.~"'~:-...'In 'ea~o':'th~. '~x. C611'~c~O~ ".I~u~:,.'an. o~onooa~ a~Oa" to' .. . . . · . . 'J ...'.... ,..' ..' . .. ' ?. · ; '~:, ' . ,' .2 . . " . :'. .. . .. ; '- . . ... ..' .. · ....~;~.j..' ... ..... :.:. ....... -. . ,.' ......... . .~..~... . . ~ · ~ · ~ . -., ..~ ..?-'. .. . . . . y. '. , ' .. . . ; .~ ....... '., ' - ~ ' ~.. ~- ' . · ." .~ '.' . ' · · · · '" . .. .. ~,.,..~.'-~.,.... . . ". :-;..,.".' .. . . ~:...:..3'.~::'. '.-' ..' ' :.' ..'". '. . . ..'";,4':~'. ..~.-....... ~ugfi.~i~on%a~-:a,;a..,:'.-;: ..... ,~...:.:?...'. (.'......:.:.:,.."..';'..'~.",..," .....:,.,. ~ ..... . . ... . .~~ ~'"; '~.:'...'.. '.... , ~' . -j-... .. . · '' . .. . ~." ~ . - .' , . . . . ~.~.&u~..~u~.. - . .:......~ ..- ., . '2 :~ .".'j.~., · :..j -.".~'~:... '" .:-, ..-...:... .- .:.~'.' . .. ."..',': · .. .. ... . .' .~ "..5.1 .... ': . · '.. · ' · ' ' · · . x .;'~ ' . .. . - ' ' ' "'"?' '~'.'. ~ho. Ci~ f~..-'.a~l~nqaO'~ "e'~.?~a~$'s ..... ~ · ~ mi~ag~m~ng of 'f&ct~ · .. ....... ~-'.~.'" · .:.,{.~ , . .. '.. · ' . '.." ... ~ ~ 3 ' ,. '.~' '.' · . . . ' . .~ · ' . . .~ .'- . , .' ' .' . . ' ' ' . ' .' ' . · ' ' . .'.: 2. ','.. · . · . ... ,. ... - -. . ...... . -........,....j.'...:..: · .. . . . ..,:,-~¢.~;..".:'.., . .. .. · .. . . i:."'.' ......: .. ;.... . . · . ..... :..,'.. . ~. ~' '~' ' ' ' ": · ' '~ ' ' "; .~.J .i : ,~':~..'. · . · '.'.i ;'2 .... . , ~ - · . .... . .. · :. .. ~., .... .... . :'".. -~.': ' ' .... . ~ .... .- · · ."' · ' ' :- ~:... ..... .., . '~ ,. .. . ;....'. . · .... ~ ...'.?~ . .-~.. , . · . . ... . ._~,.~ [. '.~ ~....',. . .,..?~ ~, .....,..... .. · .. .. ~:...... . ~ ' · · ' · ' - 2.-,~ ~'x. '~'$~g. · ~i.'.-~' J.-. ~?'. *" · ~. ' ' . ......,~;~5 ' .. "..under this provision~' ·such· deed·· shall~'be, in letters· and figures~ " .as far 'as' prac'.ticable, the sam.e.-a..s, t~e. original.,. . . excepting as to '""' ' the'correctiOn of' the. error or..omission'and Shall also 'contain a .stat~.men~: giving reasons for .the.'.'~issuance· of a 'new. or--amended. . .d.~.gd. The"p~'0v~sio~"herein ~elative"to correction. Of er. rors in deeds _shall .apply only to-.ali sale's of p~operty ' · .. ' . heretofore Or.. hereafter m~de' wherein the'..;City ..was. or is ~u/-.'chas~r.. SECTION 92. .:: .. i'i.' .... · If the .Tax c01-!.ector discovers, before the..Sa!e that. On. acc of .~'rregul'a~"assessment or 'of. any other 'error 'a~f land ....' ought .not .to(be 'sbl.d, he 'must. ' .... Offer ~he' same for sale~'."and : the.'Council, must'- cause 'the .Assessor to.': enter the uncollected tlaxes ".upon the assessment book' Or. roll Of the ~{ox~ ~Ucceeding year .t. o: '....be colleC'~e'd as~.0'ther taxes entered thereon. ..... . . ."d':'... 8ECTIO'N' .'9'~ *~.'.'. ':f' ;~ ~ --, " '.' .... When-'laB~ is.' ~0t.d for. taxe:s, .c0r~ec.tly imposed, a'S:."the: '. '; 'P~operty of ..a. particular person, no misnomer of. the owner or supposed . .-'"' owner or other mistake..rela'ting t~ the ow~.'ershl'p thereof, .af.:fects ". .- the s~le Or .renders i.[t', void 'or'-vol..-dable. .. .... ____SF~TiON' .94.;'_" ' ' ' ' '"" · ' "' " ...' 'If.' ,er'sob removes".from'the ..ct~]y .of Baker.s.field-.after .~ . being ;assessed on unsecured personal property, the .Assessor.maY:. .employ:- attOrney to sue for and :coil.Oct" the-taxes assessed,.. 'in' · ''..i "'the name.'of..'t~/e AssesSor,. b~t Such Asses.~or .shall. not be 'relieved " 'from. '~he iprovisions, of. this' Chapter. --SECTION-~'?'~. .. '' "' '. ..... .... · i ['-":i' .' On. the i trial a certified ..cOpy. of the assessment, 'Signed by ~.he Assessor of the City of:'Bakersfield~, that., the taxes have .riOt '..: -~'~ '~ .' ':.~fi:~'~,.-~..~'e:~cri~ ~ the' 'property' 'aSse'ssed ~"'"is'': pri~a-. :f~c-i-'e:--'ev~dence. "'"' 'that' .S.'uch..tax is due .and. payable.I. " '" ':- ".~..- .. ' ' · "~i'~::". ";.-. . . · ".~In' case proPerty- a'ssesSed' fo~' taxes~'i='s purchased'..by .the -': ~' j',.. C.:,i..ty pursuant t.o .the .provision'4 of.'se'ction· 73] of this orainance~ · '" - ." "''L '"' ¥'' .... " '" ' ' · ' "' - .~,... ' ' :"- "i'---,i'~~'; s~ali'" be' asSet's'ed '.e-ach..sUbsequen..t year for .t~xes· until"a de;&d ".. "':i'~".'made :to the".'~.it¥}'.therefo~," ~n'.t'he' .sam~ 'manner. a'S"~'~.¥.'~'t ihad .n~ ' .'.' .".'~ '"' .. '. ' .' "..... .?...' .. ': . . , '-'?'2. : .... '.. · "'"' l~ee~..'sc~ ~urO~a'~'ed ' " .' '... ' ...... ~' ~.j': .".' .~: .~ '- .. .. : · . .. ,. . · · '.-"' '~EC ' ' :.'"' i .' '"'"' '"" ':'.' " ". ,, ·. .~ .. ... . ': j..t . .".. ...' .... .' . ~ ~ '; .. · ""'""'".".{'" "~'~: case., the assessment. - is" mad.el unde'r" the. provisi'6ns .of .'" · .:',".'.!: "See. rich"96 .o~i"thtS 0~'din~nee," and'.the ~'&n~s'are not redeemed from -' · . "' . ,. ! '."j.~ · .. . . . -. .. · ".. a pre,~i,o, us '.sale 'had under Secti'on 7~' of' 'this 'Ordinance.~". n.o" Sale... . "'"" "'" '" '"' "' ""' ' ~ howl' 'bY. '~'-ctio~ · shall" .be . ~'ad" under the asse~-smen~'". .t z:~ said- °-n: : ~'.. -.. ......,.,~,-.~-- · .. . .'. .' . '....;_ .-:.. ....~.. '.- .. ,. : ,- .. '"""' '.:' S c'ti · ' ". "' .02"~hi'~'-O. rd.~nanee, and"k~ s.ugse'qU~n~y'asSessea'P~rsUant'-.to sec-. . ." tion':96"of'.'"~his o.r-d~.nance:, nd.:'.Per, son.sha~l, be 'permitted to redeem ..:. from ·'sUch sa~e ~...exc'ep~ .·upon .p. aym'en~:. :02 t.he', a~ount:- of 'such 'sub- · ".'. -:.".. · :"~ '"' . .. · '..--." · :...' ""' "2,~. 'i','.-. '.' .. :.. i.:...''.... - .....: -'.. .. " .. "' ' ". Seq'adnt....assessme'~t., .cds.t'..s.~..'.2.'e...es,.i:..penaf;ties .'and' interest, 'as .' ' r'ov " ..... '...'. p ~e~.':for in SeCtion 100... .'" -.:· "' ." · . ~'..':..' . i' ~" ,'.' · ,. '. .- i ; .., .,:. ... ... ,.. ,.. '"':" '-SEOTION.."99. , ' .......· ..... . '....~ ...' .....' .: .. - .... .. ~.}.:.'..~:' ..' .- . ....... " "~ '""~th.'sew ':" y:-' ~t~ u '"' ...... ":' ' '"' "'"" ': "' '-'" ..Whenever. pr~p 016.. to .the:'Cit p s ant %0't~e prOvi'sions · i"?":'" '..:" ~f' 't~'iS."i'Or.d"in~Ce:. shall .be ~ed~emed ~s 'ner'ein. provided-," 'th~ imoney .....1~...... · ..recelved.lon. a.ccbUht of..sach.r.edem~t{~n Sha~l be. 'distriCuted as " · .~.' .'..".l'['. -i. i ':... - " · . . . :-..'" ' ..... '" .... ' ' " · ~ .. . . ; . . . i . .. ..' ':. ''' · · " '"' "'; '.. '. T.he' .Ori¢!.nai .&nd .' subseqUent ..'ta~es an~:..a~l · p.'ercentages', '.' · :':'."( ~.en~.ties' .and zint'e'rest, paid. 6n r'eaempti0n',' together '~Vith"tHe'." ..'.. "'.'.'..'.'." 'additiOiie~; pena~'ie's~ recei.v, ed. on account(of deli. nqu~ncy' .and' the :. L. : .,%:,~':" '." · ' ' ' " ' '"" ' : ' ' "- ' ' .'. '. ['} 'c0$'~'i.' ,Sh~l' ~1' be p~£d""l'nt0"~he..Treasupy for the. use and. benefit · ':" '.~:;. ');";"-'.::.~.-.':;}~6 ~-i~t~'~}:-'~at-~Y~,'i.-~d ::'~h. ".~'1;...:b..ec ..ap. Pg.r~,-ionea ".between: ..~,e,'.is_eve~".~.. fur~s.. ......... .- ,.' . :' (. [t..:...,:.'.,.? ~f. 'the ¢'it¥' .ih .~tie" ~rJo'Portion. in which' t.h~. .~'kes a~e, 1 evi'e'ao.. :' i. '" ":" "':" '""" "'" ' ,. :. -::":;... "': ..... "l:..i'.[.' " '" ' "'"'~ ' ".' .. ..': : :. ?.:;'.,!,'.i' . ' · · · ..., .... '. .... . ,.?.";~.',.':',....: . · ..; .'.. ., v. · SECTION 100. '.'-.'In' all cAs.esj..wher..e real' e~ta'te' h~.S been""So!d', ' '"'" . · .... Or .may · · '.""" ." " ...;. '.-, ,-"' :i..'L i i',' ..'. '. ''~' " hereafter he"sold 'to 'the..OitY'of"Bak~sfield for'.' del in4uent taxes'. ..and/.o~.'delinquent public 'im.pr6v',~m~h.~ assessmen~-~'~: ..ahd: bhe cft. y:il. has ... not disposed of!..the sam'e..~., the~.'L'p'ers'.on.v~hos~ es~A.,te has ' been 'or " maY' ..... .. . ..... .., ..... hereafter" be" s'ot'd';.'-:his', fle'l~S'~ iexJcut.or..'S,', ln/s't~ator-' '"':' r. Ct "'-" sold .tO'. the -City ~." a~."be~ore:' t'he~., c:ity ':.shall :.have di~P~'sed 'of 'the .... "sa~e"., '~ ha.'v&: :~he '~lgH~.'.'. to .'r'e~'e~n. S~ch.: r~'al '-estate, 'b~. p~yin~ to.. ~he · ' Cit~.. Treasurer-"th~..:amount Of'. taxes-,, pe.~al..ties .for .d~nquenCy, · . .~ " .. "'· ' ' '?.'~ ' -. ' . .-i ' ' ' . . . ..::'~' ."'"' '. ' · . .-'.'.-'..,.'. a~d costs..d~e-~r'eo-~.at:.th~it~me ofi's:~ch s.al.e~ and' all' unpaid " · · - · taxes:'~ i:Penalties.f0r', delinquency .and .costs .assesSed. 'against the' property, for each .'year' since: the .' sal e ~' as' Show~:'on the 'delinquent · a~sessment rolls'..~n '.the': Lthen permanentl, Custod~'~'of 'the TaX ~ollector · or~ .if no~ so aS'Sessed,, then.dpon.:th~"~alue "of the 'pr.operty as' · . . : .' ...... · . .. . .. .... . . ....1..:.~.'. ." . . ..: 'a~se's..sed' in.:.the' year ..nea~.e~t'' the "~im.e :-of 'suCh'. redemption,. '.and '. al so'. p'.en.~.tie...s..as, follows,' .t~ wit..~.: .'.~- 'i.i..~ .'- " · ..' ."-".. '"'"':'/';:' '"'. '.one: pe~ dent pe'~ "mOnC'~,:..comput'ed' .from July/'l' of:.:.'~he year of · : sale!.up.on %he 'amOunt of' taxe§ .delinquent 'at' the" time· of..S .~.'e, and' ' ' ' '., :.'"L:::. '.'"i~ ' ,' '"i'"'.. ':'"' ' ...... .... · ).. u.~bn'.'the Amount of ·each. ~ea'r "s taxes--in 'i'i'ke manner ,..reckon~'n~ from '. '. .. '.i'.'. ":'": · '.'".':..~ ":" ' · ' · ' ' ..... : .... · .'- ' .. ''" :".' ..' ":.th.e,.i'~.S~:.'da~,'Of July of:the ye~r'when, the:'Pro~rty.'Wo..uld have been: . -':. 'SOld'.'for 'the taxes of ~ha~i Year-',..'if. the~e' had' been no previous 'sale. · . . . ..- ...~. ;. · ...., ' . ..' .'..~. . .. -.' · ... ... . ;-... .. ':."' '..':.":'. -' ..:.'".' T~' T~x Co!lector..sh~l., '..:6:n':'~he' a'ppliCation'oE' .thle'.person: .. · "' '"':..:'de'Siri~':~o.redeem, make -:~n :estimate. o~'"the amotmt~'to, be p. aidi': an~ .... :' '.' shall '.§iVe..hi~'dUPlicate certificates' °f..the amou~', .spe~i~yi~' ".. .. ':'" .... 'the.. Severai i.~m.ount s ' there'.f,..~hiCh 'c~tifiCates 'the · re.dempti06er · .- :'Shh~'i"d~'llver'..to the City. 'Tr.'eA.s.u. re~ .~. ~6gether''' with':.~he 'money,. ~nd · '. '.'.i.,~he":Ci-~y Tre&~urer shall gi.v.e..du~Iicate' receiPts, ' written or .'. ":: ...... :......::-,-:~-~ endor~ed:.upon, said: ce~..~if, ie~'e:s,.. One. 'to '.:the '.'.r~de~ptioner' and' .one.. _' .:.: ..-. "':.:':":'.'" '. 'to '.the."Tak '¢oil. ec~r':o ". '." ' : . .. '"' '"'"" "' ' '"" The ·city T~easurer shaIl' ':Se'ttl:e. for the ·monies received as r th Cit¥':'mon ~ ' ' fo .o er ie ·" .":.. ' "' '" ': ":' "" · · .'i"""". '.' . :....' .. . '~ '"' ' ..... "~ ' - ".: ".." .. .:' -. . ' ,"'. .. "". '"" ' ' ;' ' ' ' ' " ' ',' ~-':'.'..i' ' " ,' · . . , , ..' '- ':" :' . ~.. 'f . · '"". ' . :' ....." · · , . '' .... , .~ - ~. · : . ... . . ;. · ·.'.. , [o ~. · . . .-. , ~ ... · . · . .. /% ~, · ::, '.. -. :~..~::~. '. . . ";,'~'~r~'~i ..; ..... . . . .~' ~' : .. ...'..' . ~ ...... .. . · ..,, ',; '... ~ '.~.}. .: .~,' ..,...';. · ~ .....";... . · ........ ~. -?.?:.,: ' . :. · ......."':'..' '"'.Upon ;pa~ent. °f "~he.. mo~eY ~e~i*i~ · ~n .*aid cerb~fi:ca~-e,' · . . and"the,.givi~ o.~,th~ -~eceip'ts~as. afo.~'~S:~ia by the C~'~' Treas~er, .' · L.. a~ dee~ ~hat may hale"been.made .. ...~.r... J · . .. .. ' . . . ""'. "~h~. '~O~e~S'"8~'..~h* 'c~.'.-~.O'~'~uro~. mag' bo' '~'oe°rao~ ~n th* .. · .... c. a0~a o~.:. "" .... "'"' .... ' "'?" -reconveyance,~'of" the inter~st Cony. eyed ;by d~'~:'.' '" ". ' ' - ~' .'. ;. '. 'In ~,. ca~ses-"¢h~re',.~ '.estate h~s. 'boon'"so~a :to-ehe c~gT' .of' . '.men~, an~ gh~'"~'i~'7.'." ':'' . .. . h&s. nog ~sPoSod o~'.'ghe ~.-anfl .nO dood 'has '" boon':.~', g.o. 't~o: .'~i~..' :for "· ~ol~ hl~' ~xoeu~o=~'~.::~nis~a~o~.~ o~. '-. : ....... ..._ ... . ......' .-~ . ..'.~'..'.' ;...'.. .-,.,. .'... .~..'....'.'. ).~ ~'. ... ...:. .'~ · :... -~ .... .. · ':.:g~X~S" anfl/o~ 'pu~l~e ~mpro~em~ng. as~e~smongs, for .'~ho-.f~ ~oa~ an~ . .' · .p~n~.' as' gr~v~-~ .fo~ '~n th~a'j~oeg~on, - .. ". '. i · ".S~c~' 'o:~o~.. · ~'. · > ".: ' '." · ... ..... . ".'..'o.~' parO~ ..of' l~n~.. ¢o~ 'no~ . ... .,... ......... .:: ... .. . . . . .... ' ..... ' ' ' · ' ...... ' " . ~' o~ 'g~o !ot'ij p'~eO .o~ pa~ee~'.'gg., ~e~..p~opo~7 .uPon ~hIeh · .' ~-' : .. . . . . . . . · ..- 5,, ~..~. .-'~; :... · .: · . · . · .. ~:~.. .-.'. .~ 7 .. ; .. . . . ... . ....'y'- .... .. .. .. .... '" .... 3 · . . . . ~.. ~ : · ..'.:. t ..... ':~ ;'': · · · ..... improvements io'~at-'e~'d'..'upon'the fractional. part Sought to.-'..be re? deemed'.' The .'Tax Coll'ectorI shall, then estimate th'e amount of 'Suoh " . taxes', penal-ties .£or ·delinquency.':and cost~, 'due. on such. l'ot, 'PieCe 'or" par. cel .of 1-and. '~accordthg ito.::~uch rela~tive or proportionate' ' ' · :. :..'. %.. :'i :'-"'..i~'.. ".' '. ." ' ' valUe ,. '. and~ the .,t.aXe.S.., penaltie..s '.fOr 'deiinqueneies.. and costs due on any improv~em~nt'~..:on' tHe..'~ortion ~ought-to be So reae'emed. Whereupon such ~.edompt'i°n ~: '" . . . shall' be made.' in....tho manner, provided.., for in tho. ·.proceding ."secb'ion; .provided 'that'.- no '16t.~ '. piece or parcel, of land owned' or'el, aim~ under.-contrac.t 'by the person so. red.eeming ..shall · ' ' rnay l bO."made in 'like"manner separately £~om':the whole., a~sessment of 'an and'~v~.d.e:a"in~erest .in any~ re~ .pr.~perty. ii:. such .. · ". hag."a, separate. valuation' 'upon' the ~asseSs%nt 'r~ll ~ trio ~ax. Co!lector. .~stima~-t".~. the..mOmat of 'taxes, pen~l..~'reS.'fO~. ~i.el'inquency and .. eosts'.due on such m'~divided "fnterost according to' the .proportion W~ich~.said'.in. tereSt ' in said.., property 'bear s. 'to the whole as ses sment. : .'.. At'any time after' the'assessment' .book .or 'roi1 has boon · received by. th~ Tax. co!lector, 'and ghe taxes 'have become paYable~ 'the .o.wner- of ,".any ..property 'assesSed therein, wh° may. Clai~..that · :'.~. the ~sSessment .is. void in. whole ~- in. part, may' pay 'the" same to · ' the :~ax ColleCtor under p~oteSt~· .wh'ieh p~o'l;e'st shall be 'tn Writ'lng.~. .......... .... . · :'. "'and. 'shal~l~¢ify..'~hether the Whtsl'e .assessment is e't'A~med t° be void~ ".o.r :if a.'part.~ wh~t' portion, and in' either ca~'e' the.grounds .upon which ; '~'... ..' . '.- · Such ~eiaim-.is £'oundedl ..and. when 'g~ Paid under, prote~t.itho payment :.'..- shall in no ease be re~ard.ed aS voluntary pay~ient,.'anci such .owner .."re'ay .at an7 time within 'six (6) 'months. after., such payment b~ing an · '~'a'¢~:ion against' the ¢'t-.tyw:..-in. a court *£ competent, jm.~sdi.et~On t° · ' .recover....b'ack .the tax so p~id under protest; provided.' ....... ~ ....................... however, that. .... · nO'recOv$~y 'shall be had'in any guch action an.less Such a'ct'ion be ... br'ou'ght, by.suCh. Owner or his guardian, or in case 'of his or. hot · 'dea.~h, b7 his or her 'oxeeutO'r. or.admin~trat°rl ....and prov:i, ded~ .. ... · ...'. -.. .. ".'"' ' "..;i'-.'"....~...,.:.... .. .. · .... :.~...:..,~.-..~:...~, .. .. '~ '"further, that. no recovery s~all be.had 'i'n'such action if the same be brought". ,. . by .am'.'assignee. of 'such 'owner, 'or by anyone other .than " the 'persons'"l'As~t .he.r..e.inabo..ve.des.ig.nate~.."'-'And .if it shall be adjudged that· the assessm~'~ti~' '.o'~' .th'e"p~t.':'ther~of 'referr'~d 'to in 't'he P~btest, .....-was-void on the gr6un~ gPecifi.ed.in ~he..proge.st¢ Judgment s~all be ........ .%. :-.. .. .~..' ....... ". .. -... : · " 'enter'ed ~g'ains~' such'Ct.ty ..theref6~.: ' " 'mE iX, .' C'O hEC. TIO .OF. O .CERTAIN mRso.a mOmRT SECTION?~_, . .. "' ...' The. 'Ass~s. sor must coile~t, the-t'~xes on .~il property when· 'in 'his 0plnion'~.. Said '-'taXes' ar'e 'not. a lien on real'.proP~rty su.f- ..... : . ficient, to. secure· the .payment of '~'he"'taxes. · The -taxes. on ail. · . a'sse~sment-~ ..of .possession of, .'ciaim tO',. "or. right to the .posSesSion · Of land.',.. Shall be immediately 'due and' payable upon aS'~essment, and · .sha~ 'be.' collecte, d by '~he. .Assess°r .a.s ProVided in this Chapter. Y1......-.... :" 'In the event of. the. failure or neglect of'any pe~O~ to,' r'e~n '"" ..to g'he,.A.sse, ssor .for' taxation a~r pr.operty' between, the first Monday .'.' .... ":in March.. and fi~e. o'~cl0ck. P.M., on the 1.ast. Monday in 'JUne 'of' any "' "..' year', ..Such prOper'ry, when.discovered .by 'the A'ss'essor %0 have escaped. ......taxation.for.sUch'.year',. if such property':.is in the..ownership or. "under 'the control 'of the' same pers°n wh~ Owned or controlied it · ..' ."., .. on the..First Monday of'March,.' shall ' be'.imme~iat.ely asgesse.d, ard. '.. the 'entrY..thereof shall ..be.'made U. pon the assessment roll of .the. '.'....succeeding year. If personal proper'ty.'is·"discovered, and assessed after '.the. last .~onday in 'Jm~.' e .sUch entrY. Shall be followei:l..by the -".... words "penalty. 'for-faiiure.~o return within, the tim~ requi~.ed by 1AW," and'..thereuPon al.penalty e'q~al' to 'te~ 'perCen~ .of' the'tax shall. "- :::---"~'~'.~-'~-gh--";~'~. the._taX'_s:b.:%.e.v, ied'.;.._pro_v, ided',:.. ~o. wever...,~.-_'~.h,a.t., in. no. case ": ".'..shall" sUch penaltY' be leSs than fi'~-.ty cents ($.50). ' '"'.i The authority g,ranted, to.'.the'..Assess6r t° .assess property 'whiph has"es~ap~d t'axati6n an~':~o:.'~nter' the.. same..upon the asSess- ...ment roll of the year. following:that ih' Which it 'should have been · . . . '. .. :. · . · . ..~,.,.:. · . .. ". --40, .. ". .... . .... assessed shall..be.:limited'to a periOd ~of. not. more· than two years · '.. ·from the...~:~at'e.upon 'which the.ii~.for ~taXes :of such year attac~', '"~".: and.. ~he.. 'authority. to"s'eiZe ..~d.:.~eli 's~ch property 'for the. nOn.- '.." ':~ Payme~t"~'f' such. tax"shall".be ~e~t.~nd'~d.lfor a like period· .of: time. "~.Jib~ ..... ': :'~'~:~' '"" ".:"." " ' · " 104 ' .... ~" .. " '~' ' · · . . .. .'. . ?%... ~· ~ .....' . · - .. . ~.. ~.¢. · ·..~.: "~"' .'. '...'.' .Taxes ~n:-un's"~'~'~r~d'~' personal." 'property,' and .t'he taxes on 'all' · .'. . ...' .. .. . . ...: .. ,.' .... ~'.'~.' ...... . .... . .... . . . . ...",%...:.~. : "asses'sment's. of .~'ossessi6n'of.,. Claim' to. 'o~ right of' Poss6ssion/~k land .are. d~l.inqueht' '.at 'f. ive' o '.c~oc'k P.~,~-. ~' On the Friday' zmmed, iately' '" precedi=g.~t.he:.firsti N°nday· in A~g~'s.t'., 'r'eg~rdleSS' o'f .~,h.'~n the " · ' .prope~t~i.' ".f~. discovered", a'nd.' ass~S~e'd,-'a~' thereafter .. "penalty-ofi':te~'-perce~t atta'che's go ~he~; ..i. Provi~ed," hoWever.,.':~t ." · ' ...' '~0vided,' .farther, .th~t' ' ' '"' ""'" ' ..in.those '".eaSes :where the~e is .both a failure ... '':~:..'" '. to' re'~m.n.'within.i'the:'.itime 'i~.~q. ui'red' b7 i. aw':a~_{:l, non-pay¢~nt. of suct~ '" ~' '....'-'--. " J:' .... ~ ~:~i~' · tax~s 'prior. to the t'.i~. ~hey. b'~come delinquent/ only.~.o, ne penalt~ ' · .'; '" --.:.._~' .... : '.' .~"i' .".. .'.' ' ':' ' ' ' ' '' "" s~'. a~ac~.....-- -' .. .. ..... ".. ,.,. ... .. .~' ....... ..'.~.'..~..~'~'~ .. :'~.:-~'zo-~..zub.' .. .... ~.. ~.- . '. .. · ' . ...- I~'the .ease prov:l:.ded'for in"t'S~¢~t~n.:.Z03~~- '~rb~-~.,-~ .~'t':.'~he" " : time"of ~ak:l,ng"the a-~e~sm0nt tho'A~e~or"may.'.eolloe't the 'tax~s'''''~'~:' .... l~y' ~ei,'.are ai~d"'s~e of m,.~r, p0rson~".~po~ty owned b¥.'the%ers, ori'. .' . . '.:'-' '..:: ...-:. :, ·. · . . .. ' .: . .. · . !.:,... ...aga~.ns~.' Wh~'m 'the' ta~:-'-is '.a's,ess0'~ ~- -o.r ,f no per.~onaI., property, can.. · . '" 'b~ found-~'., then' th'0 .AS~ie'~sor .inay' i~oll'eet, the ~axes' by 's~i~.uro .and' · .. '.... . '. ~...... .' '.-.' : '~.'.~ · . o. ..... . .. . "' ~ "" .is. al.'e "i~f,'~he.r~gnt to tho poss~si6~..of~, claim to', or "right to "~he .'. -.." .. possession 6f.' ~'he.iand, "~. '"' :." ?. : '. .... .. .. .... ~.... · am~-0~".166 ::.· " · . .' ". - .:i',-:.'.' '"-. --..'.~h~'sale. mu~t be a.~' PUblic a~etiOn an~l of a sufficient: ... ..amou2nt-"of ~h0'Pr~perty-t0'pa~ .the. taxes,, p~rcentage~ ~ncl.' eo~tso" -~. ~' .. : · · . ~ : .' . · . . ... ' -.-',':.-."~.~I-0-'~-"~i:~0;¢;:-~-2__:" :~;, ..";~L' "__ -" .i.. i ..'.. -"'.-" '"- .~.~. "' ' ' · .'....... ' · '..."". The sate must' be made after, one. W0ek ~ s..'notiee, of... ~he t~e '.-.......an.~i:;iplace-ghereo£.gi'ven by. publieation.in..the of.fieial' '~-Owspaper ".:.o~ by posting in-'th'ree".publ:l.e ~iaces; "'-'- · "": · ,, .: . ..'. · .., ..j'~..;~..,~.~, - ..';?~:./. ...' .:. : ..,...? .-?.':'. · " ...'--'~. - ~*' ': :../: ...." . .."':.'!f~:')~' . ,:, ~.":.": :.:. ?..:i::: ". ":..' ..:..'.: ..,' .' ' "=. '..".:'.~.~'!.':."i.:",i' . :.' ...,? .. :: ':.. :'.: .':? : .: ''.. :'. i.:: '.'.' ? "."i!:..' '.... ::... · '.' '" : .... .'. ': : ..' ., .' F;~':.s'e~zkng ~or selling, pers'°n~'p~$~'ertY 'fo~,'taxes the" .,~:~"" : ·" · . ,.., ..?,..' : .....:.-. ... .'......'.. '....... · . · .... ''....... - .. .. . . .....,..~,y. .. ' .' . .-.:.Ass.e.ss0r may .charge;in 'eaCh ca'se .t. he "sum. of.~:~hre'e "Doll-ars.....(~..~ .... .' '::. ': :'" '.' " . : '.'."'~.... ":.b.... ,"~. .. ",.'...".:~/:'~ . ..::'".and the cost",, if-.s'ai'd' perso~ai proPerty.is .adverti'sed,Lof ad';' ... .-..:.. . .'.. ,:"...: ....? ... ....:'.' . ..... :. :" ':. '".".-.vertising.. .... the same,' "and in' a'ddi~:iOn thereto.the, same,~eage ~nd ' · . -. .... . ' : ..% .'.','', .... :..' .:: '.. .. · . . · :-'. ' keeper's :fee as..ls all~we~', by:law.to, the Sheriff ..o.g 'the. County" when· sei'Zi~ :~nd' k~epi~ "p~Ope'rty' ~UbJect 'to .exe'c~tior~:~nde~"'!:'"-:::'! '" _ . .. . ..... ., -. ~ .'.' . . 1~,~. · ' "attachment. :Such ~OnleS~ as. a~e..collected under", the.'prgvis~'ons · -. ,'el'.', .. this. s~ction. . Shal,1 '. . be..turned.: Ove~'.. .. .-t~ .the' T~ea-sUre~d credited.'. .:' "' ' .' to..th~'Gener, al 'F~nd:. "-" ".'" .... ~''''' ":~:'" " ' ' :""''" ' ..... · ,. ,. ?- ',. ... · : · .. : .;'~' · .:'., . ..... " · SECTION.iO~. ' -.."..'" = ' ' '" ::~=' -'"" :'- . -.: · .,' · . .. .. . ... .... .. '.,: . . .~.:"...:'::.', '. I m m ' , [:. '' ' m 0n mPayment'O-f'the' pr'~c~l "bidI ~0~ '~7' proPe'rt~ISO1 am ' ' m: I~ ~I . ': dei'~ve~, ther.eof.wi~h a":blll Of:'.Sale:_v.e'Sts~.th~":~itle..ther~to i~ .. .... 2he-''''~,,r~ er." ~' ..' """ ,'". " '" "- " ..... ~- s ".-::-' : · · · ..... ~ SE~ION... 110.' .-. .' '.... ~ .' .. . ....:.." :.., ...:.. · .- ~ ::.~. . ..-: . .. · - ':.:.:'. '"': ' . :~.)~-~"::Alt. exc~,s~' "over:..t-he.-taXeS,"' percentages 'arid 'ce. SSs :of the' . ' ' . ".proceeds '..of' a.~.'. ..s'uc:h :'Sale must. be. 'ret.~ne~" .tO the. 'Ow-'ne~ :Of" ghe ~perty sol:~, '-an~ untii' claimed mu~t..Ce .:depOs'.ited'. in:'th'~ Gi~ty. · · .. . . .......... . ' ' ~ .... ' . Y '~ -~ ~,, Orde of "owner.,.'heir .." · o' '~ the s or assigns. · ~ '.:?Trea. sur ,'.s~bj ..ct:. 0-' ' · SECTION.ii1.:; .... . ....,,. ::..... . .." .. '. '.: ... :" ' ':.. ' · -." ' ~". .' "... '(.Tile un'so~'d ~r'~ion '.o'f any Droper'ty".ma~ be left at' .t'he" · -." · . ...'. :'.'.- place .'of Sai'e at the rlsk"~f the ~w~e~:.:. ' -" ':" · " ' ' 'SECTION '112: - · ~" · .' .'".".'. · . '-.' '- . ".. . '. '. ;% . · .~ · , . '. . .. . .' . ;' · .' . ." . '" ' .... '"' "I'n':~he"e'nffo3~Ce~ent of. the p~OViSi0hs'of Sectl0'h:lO3~'the. . i': ' '.::.~'.'..":lss'e~or shall:.be."go~erned· as '.-to..the 'am0-unt.'..0f .tax'es ~o' be'. """ ": 'i .).:."coil...... ..'ecte'd' by '.~.'im. 0n.. 'the...proPert~ me~io~ed. 'in said .se.e'tiOn'.by':' :...'.' ..'the."'C!tY rate' on ~he'.pr~viOus .'year.' . ,..." :' .. - · .:' ...... ....... '--..~.:..L,;_~-.j.. -~.. -..~...:: ._,:~ '"'"' "' ' . ,-: .." . ,.'. · ' O~/~mT~T ~,~ --"' ''~ .... ' ' '~'' ".-'~ :L.;~.:,.-T~! ....... ":: ........... '.~-;,:~',--m'. · '~ '' ~ . ., '.' "z ........ . .... : · · . ~... ~.~..~...~:. ..... . .... · .... '. '.. UnSecured' Pe'r.sonal pr°p'ert~ h'el;a.-in storage in':warehou'ses . · '"" '.'-.:' .or " in .:the posSe'~f0n' 10f.,."or. u~der the '.coff.t'roi :o'f i:" ~nY'.'Pers°n, ' '-' ... fir~.'.Or'"~or'Poratlon on.:the 'fi~'t'Mo'~d'ay.".iff':March~ .a~.'~welv'~-(i2) o,.cioc~ ..-..... :.. ..-. . ... . · .. . .. . ~.~::~h~.: . .. ....... · .. · 42; · . . ,... .... . .. .' ..,,,.:.-,,.... ;.. ... ,,?:: ':".' · ..,.. ..... .': ...... '.: . . '....,.... ~ · :.. · . . .. .'.. ~.', ...~:,....-~..~.-?.:: ... "i.'i. '.meridian, and"subj~ct -to taxation ~shail.not ~be' re~OV~d from .... · said warehouse or .from the possession o~':'c-ontrol 'of s'~id' .pe.~:.s-On~" .'. ...: ' firm.:...or... ·'corporation until' all..t'axe~, a~a~.nSt ··said· unsecure.~!~"p~rsonal have bee~ g~V. en'twenty,four (2~),-Ho'Urs' ~O'tice in'~Wr'it~'ng by th'~':': "" '~.e'rson, firm-~.'$~ ic6rPorati~n:~,~:th.'~'hom the .property is .stor,ed$." "" that said .unsecur'ed'i.personal .p'r~pe~.ty' is 'to b.e"remov'e~:..'' upon. · . f..aiiura,..to' give sai~. notice, .Sai'd '~er'son~.-.firm or.~poration.. " '.'-. '"' stori..ng.:~ald P'r'oPertY..shall 'be~'iliabi'e' for 'the "t~/xe~.thereono.<· " where 'del:inquen~' .taxes are no't'"a 'iien 'on.real pr~ope~ty 'suf- ' fi.'ci~nt, in-' the. judgment of' the' AsSessor Or' ~he'¢it-~';¢'ounc:kl., .to ':" th'~'A~'~essOr.ma¥ ~ue in th~' ,.. tiamo Of'.the 'City. 'of Baker~flel~i fei' thO. recovery of''the d'elin~uent · ga.'xe~, Wig'h"penalgies. and eosts'o ..:tn any. sUch suig~ the a~ess- .'the :'~.%~ort~.: O.nd unpaid taxes, ts' .pritna. f?le e~riden¢~ of ~plai. n- · -'.. ':'..""i..'-" " ' ' " " '- · · . ' .~ · '. ' · ' . " ' . . .' (...':~ '. ~..' .. - .... · '. .' :.. ': .': . . .. . . .' ... · .. : .. . .' · ascertain th~refrom~the amount or amounts of fall .taxes that shottld have .been' eoll~ted by the Assessor in pu.~suance of this Chapter, ..' and which have. not been collected..'He must then state an account · to the. .AssesSor,' and deman, d· from'.him that amount or. amounts so 're- · . maiming uncoI~ected shall be paid .into .the City Treasury Within · five .'.('~) 'd~rs from., the' date' of said demand.. If, ~t..th~ 'expir'ation o.f said 'time, .the .Assessor has not .settled fo~..andi'pal'd, said amount.°i'. amounts into the Treasury as afo.r, eSaid,, the city.'iAt.~or-neY mu~t. uP°n'wri~ten notice thereof -·. given'him· by. the Auditor commence an action in the. ·proper" court against, the .Assessor and"his bondsmen, for the recovery of said · amount, or 'amounts So remaining uncollected; and .upon'trial of such act-ion no d~fense shall be. admis'sible~' except tb~t the'.assessment or assessments a~.e illegal., .invalid, or void. '" · CHAPTER. x. DISPOSITION OF PROPERTIES AC~UI~..BY SALES FOR ... DELINQUENT TAXES AND/OR MiBLIC IMPROVEMENT" .-. .. : ASSESSMENTS. ~ .. SECTION.lIB.. . ... /' .. .. '"'. .. For the purpose of carrying out 'the provisions of this '" section .a-."Board of Ap.pr.ai.sai~,' 'iS'. hereby created and established. Said .Board"'0f Appraisal' shall' con~is~ of 'the city' Manager, City -AsseSsor "and 'City. Tax Coilectoi;. The Board of"'/![ppr~isal shall .have..'t~ power and author~'t¥ to determine and establish, and-, .when neCeSsary,., to. redet~rmine..'~d, r~establ.i~h, the minimum 'selling pti'ce · ' ".o'f '.all'. properties acquir.'ed ~Y t'he City through sale's by ~he Tax. CollectOr to "the City for' delinquent'...~axes'~tnd/0r, delinquent public '" imP. rovement assessments.when'the deed to. the' City has been filed - -.-.-~-i--~'h~'~t:he.~Coun~y Recorder" of -~he" County of Kern:~:a-s__p..ro.y~i_d_ed .'in .:.. :S:~'ion 78 of this ordinance. '.,~-~e Board of Appraisal Shall. formulate i":?... '" rules ar~l.' regulations governing the apPrais~fl_' of properties., deeded " to the c~tY dnde'r"such sales,~ not-in .conflict with the.' provisions of. this ordinance. '- .. "..4.4. :., , . .". . ". · .~.' · ,. ~ .' . .. ,~:.....~,% .! ':-,~?° ~' . ...~: . . ',~. .. .~,.. .. -~'.,.. :. '. ~ .:' (.?~ ;~ .... ...~.. .. ~; .,~ .f' -: ..... .. .... '~. ...., . ' ~ .. . . .'.." .....: . :' ,.":". , . .....,. . ...' : ..., ..:' .. · : .. : · ... ...... .,'.,~. :....: ..;:'. .. .... ..... :.: ~. , .-..... .. . .... ,.. .~... -. :... .~ . :...: ..~ .:..~ ...' ...'-..; '" Wi'~hfn 'thirty '"daYs after this.~.:brdimnce.'~ ~ecomes' effective,. :.?./.; .':'..' ..... . .... . . '.. .. ..:.... of..Apprats~ sh~l' .m~.et',~' ~:e~:~ine' a~' esta~ish' the .mini' ".." ....m~ ..s~l'i~ 'p~lce on. each Separate ~piece:'o~ 'parcel of'"'proPert~'a~ . ' . · .. ...~ .,.., ',.. /-~... . . · . ..' .. '- .. . ~' : · .. . . ... . · ....' . · . . .. · · .' '..-el'fnquent taxes and/or .delinque~t..'pub~ic-~pro~ement .assessments.. ~.. "--"' "'Thereafter the :Board'~o'f Appr~'~.....'~fi~l'' m~e~'"at 'Sea. S~2: Once a'y~ar .... and as ma~ a~ditio~ ~imeS'. aS ~.-b'e:.n~c'essary for:' ~he.'.p~rp0se "' '"o:f':'~edet'~rmi~ '~hd 'reSs~'a~i~sh'i.~ .m~him~. sell.i~' 'p~ices' on "'" . -. ' . 'pri'ces On p=o~ertie~..~ nog ~r'ead~' det6~mined '.a~d .~stablished; : 'Two ' '.'" ' "" : ..' ""'~%?.:2'"2','.-'.'.72'".'~..'. Jj. r .- "' "'. · ""~. '' :' . . .. .-. .:.., ?::''-'" . '.,... . · . ...- .~ . , ...- :.. .. ... : '. · 7' .~_._ ~ ~.:'~' ?' ".'. '.: .".:..".." ." ...'.....'.'" ..... :,:... '-. '. .'. ...... ':"......~. .' . . . ......- . "'..,' :.:a~r&a~?;'... . .;.''.. .. ~.' ~. :..:... . .... .... j,... -.' ..... '".....::~ ~-..?. ....... ,...~. - .... .'. ...~ .'........: . .. ...: .: ...... &.. :.. .. . . .:, ' '.."%'~.-~.., '..'., .. '.". · .... ...... ." . .'....' ' .... '..~ .. ... · .. · ... · . . ... "'."i.~',."'.'..- · .. :' ...;.".'. ~. "..'i' '. .'~'... '' '- " ' ' .. . . . .. . , : '. · .' .: .[': .. sh'~l ~sO..be f~nt'shed t~e :City.AuditOr. .. :. ,.. .'.: .~.'._ ...".:'._' .. . '/.: . · ,. ... :-. ...... .- ..".. :' .- ..~'::...,.... .'.. :.. · . · . ..~ - . . ..' .. . '. ... .". . ..:.{: -. .... .....: :' S:o!d ..f°r:'. taxes ~a~'/6r'~ 'publt~ impr'~vement. ~sseSsmSnts' ~d the "deed .:.'.:" ."application.of' a~.. :per.g~n: d~siri~' ~O,' p~chase such' 'Pr'6pe~t~. ~he "~. :. 5 a~ .'.'Co~%~ o ~'". ~aV'.' .:~oi~'.' ~0 .' ~ o'~'~.~'V.: :'~ "~o..' ~ ~ '" ~O~*~g,-.' '. '" .. ":-'.':' [.": .? ~'~:: 'no,ice .'6nco. a, wee~' .~o.r': :a~ .i~'~:"~0 '. succesSiVe W~'ekS,..(in' the .o~_ ...':':'..... ,... :.. .. .'." ::'.:'" ' :" :. " '. . .. '. , .... . . .' " '.:' .:. .......... . .. · . . : ..~ · ~... ~g.... .. .~ .......... ... . .. . ~.. ..... :.. · , .~.. '.: .... '... ~.' ,'..~. '.;,~ ..*',f,.'.~. '. . .. ~..'..., ',.:.:.:- ... ' ' ' ":~ ' "'*~"' '~ "'~" '""~";;" ' '""":'" · .... ~i:~ ¢¢&.".',4" ".' ¢..%~...."'.'.'. :.'. 'o..'.-" ~Ji .of the'.saI~i~ .and shai~'L'centain a desc. ription o-f.' the. proPerty. to be '"'" '"' ..-i."?.sold.Jand.'', their'name of. ~he.'pe~son. to:' whom '. the propertY' Wa~..S.I last " ." ~s'se'ssed.'£dr 'City. taxes on. C.ity assessment roll's. The.notice. - ..~: ..... · ."... ..... .. ~... · . . , . .. . ~..~ · . ... .. ... . i' "." ":;'""'.... i'."" :also. ¢o~lta~n' the m~mum .~l'~i~g.."pr~e..a~. dete~ine~ 'by · .. · "' · '-~" "' ~'he 'Boa~;d'.of. Apprai. S'~" as .:prov:i~'ed'in' .s'ectldn' 11.8 of.. thSs "Orai:, '" . '. ... nan~e I~ Sh~ll' be :.th~' duty of...the Tax..Collecto~ .tO. mall ~.t.'.:.:.'later. .. . · .' . · ,' : : .'-: ... · '-. '.'" ... .~ . .. ~.'~"' · , · ~han 'the da.re "Of'.'.~he first.'p~bliea, tion'.o~.' said notice..':Of"s:ale '.a ."' · copy.' of:said: noti'ce~"..p~t'ag.e ...thoreo. n:'preP'a~d, ar~ .re~:~'t'er~'d, '~O ' '.:' ..." "" ~he party ~0'"wh°m-.the"ian~':~as i'a'~t .~sse'~'sed next before '~he sale · . ... ...... . ........ o~:-~.~' · . ..... .. .a~"his.'last. known post ~' addreS, s.~ or "th6'.p0stoffi'ce.address. ",'.'.: .'. '."shown 'on:the %.asr: a'Sses~ent r61~::.':.'..:'. '. .... .. '-- .... · :" '"- ':At "the: time S'et:'. f°r. Such::'..saI:e: the Tax. ColleCtor .muSt. .sell ".".i t'h~.~p~¢Per~y, desc.ribe~'/ih%. %~0" s~,d :. n6.t'ice At' ':public ~Ctio:n 'to: ...' ...~he fii§hest bidder' for :CaSh. in'.i'ag~ui::m0ney .of'~.~he'..~ , ~ United... $'t'~tes; :. '" '"'..' ._~..o ¢~....or:: ia. ~p.$;'d at sich sale'.f0 bug. i bid. 'ahall' be ,reC.e'l ~c · r less ~ '".':' ::'' tha~":the a~ount deter'mined.'by' :the':''Board of..'App~aisal as 'the .. · ·: '.:":.'."":. '.~in.imum '.selling price .'of · t.'he 'pr.operg~'. t6: be' ',sold.., · 0 ' ,,...~.'. .... :.'~.'~he' expense of..g!Ving.'.~th .nOtice herein required shall 'be,. - .~. .. · .... ...., :~ ·... ~.~' · "' '"". '..:.-.~..c~g~";'a~ainst the p~op~ty.,so':advertis.ed.,' '~n~ sha~i.-be" %1-'" · ' : · 'ie'&%'ed by...the TaX C°ll'ector ;' and ..no'. redemptib~".0f 'sUch prOperty. · ..':': ,".' '. - . ...' .:... '.. · .. '~' .befor~ s~i~ ~al o' may be: had .~ith'out"'paym~nt Of. such c.ost of .ad- · "."'..":.; 'v=er..t..fsi .r~'; and '.to 'secure'.'th'e: payment .°f.'Sdch a'd~er.tiSi'~ ..cOSt- the ' :'' ~a~!:.c'~il.ector .sh~l' d~'man~J'.in.advance ..from,the' part'y Or parties. · - . '.'.':' -.' .. ' ':. -..: . · ' . · · .... :. ' .. · ·: · ' ":~" .:'.:'"'""' .'s~':'.~e.eking to purchase, 'a depb's'it:":with.~:s'a~d"offi~er':'.of.a sum... . . · '"'" ' which _ _~'ep~s.it' · '.'........ ~ffi.cie'nt.. to... .defray such.cost .°f"advertisi~g'. "..~' ..'~: .. . .". · ' sha.l'l b'e. f. orfeited' in..the 'eve~t-.".said party, or parties'fail, or' "" '.ti:':i'i""': ~fuse"to purdhase, at such sale; pro~i'de~, .tha.t.'.if ":~..he. party. Or: :". .... .' ..'.. par,.t.i.'.es, so depositing~ali"~o.. Secure sUCh"prop, erty ag ':said Sale. " '-.~. and. :the 's~ne'. is. sold'.to some oth'er..pers'on or persons,','such'~eposlt ...... s .ha!. 'i ~ !.be: returned,. !ar~ :S. uCh adv.erti'sin6 cost' Shali .be' d'01!ec'~ed from ~h~...~ur'Chdser. " ......... '.': :~ ' · . .. .. . . ~./~.:., ..... · ":' · · .- "' . ~..'..w~.~.... ' .. ,~,'.' -~';~: "&...~ . -. . . ,. ~' ~:~ '.';: ......~ .. .......... : ...~..... . .. . .......~..':4~;:~."...: '..... "'.. ~' .~. ". .... : ... ..,. ~.'. ~. ~. :. "'. · ":.... ..-: ...''-. 'i:i;~:;.~i:. -::-' ~;: ?:'::.=::':' ......,'._ ' · ' . .' .'-' '.. ~'.."'.'. '" .-.' -':.. '~'i:i'. ..... .... . · ~ -: i.,::~. :?.~.. · ! · .. · . . ". . · ,~.~:.,.. ".: """"' '...'..Provided.,' .a!-so, that if'~he :CoUncil 'shall U~. resoi'u'~l~?.:.!.''. · " .-'-entered upofi' the. ·minutes',' dire'~t..:-.the "'T~x. Collector to. 's~.l:.?~:,.' ..~,' .. 'props~gywh1'eh'h~S beon ~o~dOd..~o gho CigT~ and shall .. th~' ~ax' coll'ector..Sh~l thereUpon.: p~°ceed as-though :.a 'deposit ~ · .. . . ~'.: .. .. . . . ?...-... :': been. made to c'~V~...adver~isi~ ':C6'sts; · .in,'~ case in which~'..~o ' ' . .... ~L ' " ' '. ' ·" : ~e 'is"made,.. the ~d'~ertisi~· .'sh~l.".'.b~.'.Charged .and Paid' a~~ a~e. o~ner, City cnarg'es'.. .'. · ... ..... : · .~ .. ... · ~ho hcCO'ptance.:b7 th° ~ax' Collector. o~. tho '.f~l p~.ch~.se;~.. · . . .. ... .. . · %:: '.'~'i';,;" ..-',:'.' ' :.'~': ."'.' ' ".- ':..' · " improvement-ass, e'S~ents ,app.eari~' on. ~y 'and ~1 del,!'nquent tax · . · : - . . ". .~. · . . .. .....'..~. :.' -. "... . . -' ... .-. .."~ .. ..,.. .... ...~' . .. . . gho s.~'.~ . . ... . . . . . .",:'. .. . . .. ..; : _ · .:':.~..'~.':.. :..... .: - .... - ... . .... ....;;..: .'".. in.Soe~on gs'0f.~gi~..Ord~nee..on ro~ei~ '~ho ~o~ -.' i .-..-:~.'--~i : .. :;~_." · ':...~.:" .... :' . ':.'"~HIa_.. ~.I~g~" ~.ma~e'~. ~, ~ho' ~,:~.. :,. flaT' of".. · , . ~ . '" ...~'."'::.~'.":':'"..ig~,."b,~w~h:.'~O"Ci~'.of. :~ako~f~a,. a m~e~ ":. · ' . ' . '.' .. .' . .'... ~ '... ¢. ,' .. ..... ..:... .,~....... · . ., ~ · .. · ' . '. ....- · , ':. .eorpo~ag~o~'~' ~Srgg. ~a~g~'~ and...' '. ,, , . .~ '.' · ..... - . · ....... . . . · ..,._.~ . · · '~f.......' ..?.~ ... ~..COafi~Y.::of :......,.. . . · : ..... s.t~e ..of....~ '...' '" .' ": '.' -" .,..: ~eo.~a ~,~ ~. ~no~o~. · .. : ... '" · .~ -' ' ~ag..~h~oa~¢ gho ~eal p~opor~7 h~oina~o~ ~os- ' '~:'"' .' ¢ . · .. ~...~'~. ~. '_,. ... -'bribed was' dUly s~old: ar~ JcohV'eyed 'to'.. the City of Ba~L ersfield.'for the non,p'~yment .'o~ tax~s (and/or 'pubI-ic .' ....'" '" improvement. asse'ssments).~, whi. ch.."' .had .been 'legally' levied .-... ... and. which ..w~re' a. llefi, upon .isaid'.p~operty. under and .. "...:'." in accor~anc'e.'.v~ith '.the Chart. er..and 'o~d'inances of. th~ "' ..... . .. wher~ag,' 'in.': conformity with. said .Chard.er and .... Ordinances', the;.City of. B~ker'sfi'eld~..acting by and. thrOUgh"~' ".. : . .·, Ta'x'Collect°r as' aforesaid, : .'did ~ffer' Said .property, .hereinafte~'describe'~, for.. ii" ...... / sa!e'i'~t public' auction...to ~he highes.t" bidder:, at Wh. ich'..... " ..Ssi~.:J'.said '.second p~rty became'the purchase~. Of' She .'. " .' "'Whole thereof" ~o.r the' sum. of " '.' Dollars · ' N~W,' THEREFORE, t'he said first party' in ConsideratiOn ..'~-bf ".t. he.premises ~nd' i'~. pursuanc~e. 'of the charter 'and .. .. .'ordinances .in'. Such case .imade a-nd:.PrOVid~,. 'does her~b:y .. .' ' .c~nveY t'0 ..the" sa. id secOnd, pa~'~y,..his' h~'irs and assigns,.. .. State of Califor-ni'~,".more'.particalarly.described as :.. .,.....' ...:~. iN WITNESS ~REOF, said first party· has hereunto · set its':.hand_ .the' day and year first :above written..~ .. ." '. ' .. Ci.T¥ OF BAKERSFI.~D ' · .... 02 'Bakersfield." ... " ....... ~"~'o~her matters' need. be ~ecited. in the. S~i'd'de~d than' those '"'..pr6¥ide~::.for in. the .abo've .form. NO.charge' ~al.1.-be mad~i:bY' the' .:. .. '- .,' '?.ax Coilector"'.fo~" the making 16f...'a:nY'. such' ·deed'.: 'Said deed 'shai'~:" ..... "" b,e. prima.· facie e¢idence of all.i'!h~' ~'facts".r~fi'ite~' ·therein and shall ' operate to con.v..,ey. ~il.".6f i.the.'.£'n~r'e'st 02 t:he .City o£'i~er~fi'eid '. · in ann".,~O""'s~a.."~voi~er~y "' · '.. · '.'. .. '.. . . :.~....' .... '" : '. ".. '.".".¥" - "' .' · .'-. ..:'i -' "' · "'., ..-' .." ~r~l'tfifn "f~.ve...~(5.)."aays a£~er' ~u'eh-'s~'O-as .p~ovided in.' thoh .",' ..,:.. . ..:...... . ....· ... ..ti?:. : A~seSs'or' a~d. Co~tT. R.eco~der~/'gl~i.~' the 'n~e' or name's ~f' ~1 · .... ~.~,~ .. ., . . ..... .: · .. ,~..~.: .. ' ' " ' · 'e~,.~' ..' '"~:: ~" ."..' · ~persons. 'to ~h'o.m:deeds ha~e been':'i'ssue'd-'U~e~ the prbvi.siOn'~ of ... :..... ..._ '..-. . -.... ; .;-.~: ., . - . . . . .. ';. · . ~[." ..' . .' . . . .. : · .... . . ~...~'.... ... · . . :- . . . · · . . · · .'.. · : . ' .' ' .j . ' ' 'ia . ..'.. ". .. · . .. .. .' 'J W~'~ 80~,. ..".'.'.. . · · · · · · ... .' ..'. ~.. · ~..j. . . ....~:~..:~;.. · .- , .. · ..... · .-.. ., · , ..., .....~ ... . ..: . ... ..:~ .... ~}': ... . ? '. : · "'.-.paTm~ng go h~m 6f ~he. ~1': p~eha~O'.pr~do' .... · , "" '"~',.~:-':.,.."~h~n~w~¢'. . ~n a~'aeg~°n., a~..1~. ...'~'... ~n'oqa~'~ ~ ha~ been o~ · .... "'""': .' · ..... o. ~o.e~,o o~. g~ Cong.. ~H~I .~. g~von. ~a~i~ a. ~o~o.~U~o o~ , ' ............... ...~{... '...' ., .'- · .-'. '.. · · . -.'...- ~ . - .-..i.. .. .. e~,a b~".~'m';.'.-~*.'--u-~ a'O~nea" b'~: ~o".:" ' "~"'": . " ....... ' ...... '" .... · .'(- ~ ....... % ' ~ . '5' ' [ ' · .... J"' " J- :" i"" :" ~ '"' . ~..' . ~ 4,... ."' j....... "'. ".. · ' ' . . .i, ,: .~.,~-:.:~.'-.r~:'..'~ ' . ~.. ...... ...:.. . .~...... : .,~.~:~2..,.~ ¥ :'-...;.. :- . ... ...~-.. · . ~ '..... . . ...'.~.'~'. been"deliver~d 'to the Tax Col!e.e:t6~, 'd!~e.ct"him.,not.. td?-proceed'' · "'.: 'in .the Sal~ 6f .any pr'ope..rty.'.'0n':sala ~.~t-1 Whereon ~he'. ta~es: shall :..::". amount to Three'.Hundrea Do~lar.$".($3.oo;oo)..'or more Upon;such .' .Tax'C°llector"'mus% ·'make ,out an~...pr'~'sen.t ~.' the ' ... .. . . . ... .. · ....... ~ ....... ...'..%:::"" . .' 'Council%.: a'.-' certified· copY·of the-'...entr, ies on the.'del:~nq~nt roll' · ' .. '~' City, Attorney: to.' bri.ngI 'Suit..'ag~inst"the'.deli~q~nt~: in'a: court ' :. :' %"' of:competent ~.ur!sdzc.tzon~..%n.'t. he name 'of the ~eople, Of the' city ... '. "C6d'e 'of. Civil.' ProcedUre relatiAg "~O'- P!eadinEs., .prOofs,. trials, ...' · .and a.'p.peai'sf..a:~'e' heresy, made" ?pp¥:';z~aBl. e"'tO t'he 'p. roceedi'ngs hone'in ": '.....p~.°'~ided :.for.., ..The' moneys r.e'c~'~.v.ed '..in .p'-~rsuan.ce of this ,secti6n ,. ..' . -, . .' ..- . .... · . ..'1 ./,..... .'" . , ... ~ · .. · -'... ....:..'I'n order, to pr'o'.vide an al'te~nate method fdr. 'the sale' and :" .. ' ...· :... '." ....:....::. '...".. . ,.:'....' . . ":' : ... ",:.".... .~ . " . . . . . . . ...'. ... · by: reason-Of .del~i~q~e.nt' taxes."and~or 'public improvement aSsessments,." · .. .; . . . · · '. ': .. ; . · · . .. .' - . .. · · .' '"of .the..state "of .CalifOrnia,. e~titled '·',Deed· to Stat'e,·: County 'or' ..' '"'"" .Publi~ Agent es:' ,as' said chap~ rs .are amended and in 'fo'~ce 'on the · ." '" '.'dat.e'of'"the adoptio:n of':this 'ordinanc.~,.' are hereby-ad0~ted"and' . .:.",..:".' ~'...:'.-: ..... :.. - .. '..'.' .....: ::.'. ~ .'. .. · " ~m~ssions'-..'~f."-.the Assessor· or cleriCal.errors of'.the' Assessor, .... " in'..an~ assessment book or :r.°~l., when. it' c~u be. 'ascertained from. · · sai~.~ asse's.s~'~nt book Or. rol'i ~,' ..oX:. ·from. the .ASSessor's ~'~ps' or hl ock' ,. booksi,,or other:papers 'in...the'Assessor:''s Office, What"' was intended.. ' .::' · 'or-what s~ould h'~ve been 'aSse.ss.ed~, ma~, with 'the wrl.tt'en Consent '.."bf. the cit~:'.A~tor'n&y,.' be.:supplied Orl ~orrected bY.the ASse'ssor..at "' :a~ 'time"a£ter the asses'~ment.was:mad~.'.and"...~rior tO the' sale for of- taxes'charged against the 'g.'a~ayer .b~ reason 6f Sai~ assessment,.. . ...the ~conse~t..6f the .CoUnd~i sha~I also"-be .i~ece.ssary to. said. ehange$ ..and..provided,: fu~'~her', .tha"b where said 'c~a~e w~il in6rea's'e the. · amount o.f .t~X~i~'charg~d' ag?in'st the taxpaY, er. .... bY....r'eas°n., of. said.%.?' .assessmen~ ~ '~he..person sp'..charged.· :s~ll .'b'e given at 'least five · .-.. '.. Cound~l i.a~: he may'at 's~ch .time prese, nt any.'.o~b'j'e.~tions :'he"may · - -.' have"t6 s~ch"cfia~ge to tHe'.CoU~cLl!,'". And:Ttheir 'deci.si°n iff the ~atter '·:"/~"'.' ' '.·':~T-ho date. and"·nature of ev.erYi...suChI 'correctiOn: shall be:i:~ntered .i"" on.. the Asses'~ment..~ook or. rgll'."6.pposi.tel said' assessment and.' the' "":i. "w~ii~ten:author-ity therefor ~shsiI' be' file~ by' the AsSessor with'.." .. .. the..&udi.t.or an~.preServed by the. Auditor as a.'..:Pub!ic'r~c0~d,'i'and'. ... 'h~- s. hell ma~e the proper i'gharges' or Cr'edl~s.. in his a..cc0Unt with: '.':', . .. .when the 'omission, .error, or.:defec't .has b'een., carried' into a ...... · ." .The publ'i'c~tion must be ma~'e in..'the same. ma~ner ~. the.' ...i. original..publication, .and' for. not less than one week. In the. a:ssessme..nt of I.~rid ~ -. advei'tiSement and. sale' thereof for ·taxes and/or Public' improvement"assessments, lnitisl, latter'si'ii''. .abbreviation~ and figu~es'may be used'to'desi§rm, te ghe lot, ·block · · or Darts thereof~ the townShip: :ra~.~e.,. section or part thereof " ..and...such othe.n,.ab, breviations a's 'may"be aPProved by the' City Council. " ' "SECTION 127, :"" ... "NO assessmerz~ .Or ac.t r.el. ating to assessment or Collection of: taxes a.~i./or publi~:.'improvement .assessments is.illegal, on a.~'.Oount "'i.of informality, nor because 'the same was not .cOmpleted within the time required bY law..." ','. :" sw.c o i28.' " '· .T~xes, and/or Public improv, lement' 'assessments must be p~d in l'egal tender o.f' the United'states.' .. SECTION 129., .... i.' " : ... · .The T. reasarer, Auditor, Tax Ci~llector~ Assessor, Clerk Of " 'the Council and" e~ch member of the Council must Separately Pe. rform · tH'el duties, r'equlred 'of hi~ in'his .office, and must not, except in · ..... cases .provided by the Clmrter and' ordinances of' the City of Bakers- . · field,, perform the duties, required 'of any' other office under this · .title...__. · i .. · If anY Section., sdb-section, sentence, clause' or phrase of · thi~i' ordinance is' for an7 reason held to be' unc6nsti'tutional, or in~alid~ such decision Shall not affect the remaining portions of this ordi~'mnce. The City. Counc-~-~' hereby declares 'tha~ it would .' ..... t ..... ' "'ha~-e--'pa.saed_ th~s.~ ordinanc:e_.and., aa.ch, s~ctio..n.a.g_d.-~_s_u_b:'.-_s_e_c_~tion: thereof ..... irresp'ective of the 'fact that any .one. or' more 'of the .sections, sub- sections~ .sentences, clauses, or phra's~s be declared unconstitutional Or invalid. ... · .. . ... · . ..v'~ ", 0r~inances. ~ . .... .. .. :'No. ~1.4 .NeW seri~s, '~.2~ New series,..'528.. . .New Series... .,.. '620.N~w..Series,~.'6~9 New ··Series,: 772~NeW"se'ries~ 779 New Series, and · ' i" 'sil :bth~r 'ord~nances .'and parts' 'of~ 0rdinanc~"S, in Confli~.t .. . -.,..~. ~ . .- · . . . ', , . .. ...: · .. · ... .- .. .... ., .. '.. v --~:,li--'-"ho.Oo'-",--~--'~ ..' · .'"".'"'~." .'"'; . ,:. '..~ -'~' :'i.'.:. .'.. ;.' ..". ;: .... . . ' ".1:' : '.'/. ~ .;... · ...<.. ... :.. . .. ..... ,. . .. ,~..~"' · .. ::"..:...... '.::.'...: ..." .':...:' ..- .... · -. '.'.... .;:.:'".' . :. ... · ""~:":' "." '~ '" I' ~/tEBY.'CERT.IFY that ~he.'for~going. Ordinance was'..passe~' ' · . ". ,...:'~, . ;. ,, ~. ".: ' ...... .., . . . :. .' .... '.'"'.' :.'"'in~.. adO~t.'.e:~.':by'the,.co~il of:".the ·.CitY': Of.Bakersfield· at'. a re.6ular ,:. · . .- 7. , ... ~.,..:.,'-' . : ' ":"" 'meeti~: ' o 'he!d..'Oh ~n '..'..'....":,.;":. ". ~"..: ' , , ,, · : , .. :., .. · .. . , ','.:..':, ... '.. -?. ,....., ., . ' ' " .foli.0~ing .~ote ~ '" .... : .', . ... . ""~' '1' '" ' ;' "' L ' ' ' :' .. · ' : . :'.'."". ...~'.. , .'. : .:, :'?.".":' '". , .. ....... .....:: :'.. ':'" '"' .' ' "":' ' ':.'".: ' ".A~i CARN~KI~,' cross,' KUEHN, '~DER, '$1EM~N;:¥AND~EI',' VERSAMMEN' ' ...... .' · . .' .J,~ . '... j.' . ..' .. . .. .. .'" .. · .:, ... :... ... .. ~.. '.1'. .~ .- ,'. ,. ;. .. :. ~ · .. . ,: · ~...;. · ' ' '" ' .':':~'~'7:., -; ...... '" " i.. ' :.: . .' · .. . . '.. '' .. ,. . ,. .: '. ..:.. . . -: . . · · .. :.. ,.-:.' .,.-"::..-?'.:: .'.... · ~ -' :-., .Acting 'Ci,t~..Cle~-k :and. Ex.-~O'~fic~o Clerk :..' · " ...... : :of ;the. Council' of the Ci.$¥ of Bakersfield'. ' ... B " ~Q~-t ~an~ rr :'1'.9~9' · ... , .:.:-.... hiS.':31St': ~aY 'Of':' a ', ~: ' ; ".'."'" :'~" ' ". .' .... .". '. ': :'"", :' .' .. ''.~": '.'' ' . i." ..' . '.... ." '.. '.' · ... ...:'. ::'. . .: :. ..., · . .~-- . .. , .~ ":.',.," .':.' : ~ .. . . ..'.'..' , ~' . ". . · .... . ; .' .. · .. :. ... '.?, .. - . ;. . .' ..' . ..'.: : :. '" ' '"' " '~"'"~" ; " ". 5;3- '..i';:..'.;":,:." :........ ..... ,., · I ; ff av ! of ] ost ng (Ore,nan,es STATE OF CALIFORNIA ) County of KernI ss. MARIAN S o IRVIN, ~ being duly sworn, deposes and says: Thatd~e is the duly appointed, acting and qualified Clerk of the City of Bakersfield; and that on___~'-eb_v-_,_8_w._y___P~s_ ................................... , 19~___& he posted on the Bulletin Board at the City Hall, a full, true and correct copy of an ordinance passed by the Council of said City at a meeting thereof duly held on .... _J_azlUa~_~r___~L ............................... , 19___~D_, which ordinance was numbered ...... B. LS__ ........ New Series, and entitled: ' AN ORDINANCE PROVIDING FOR THE ASSESSMENT OF PROPERTY IN THE CITY OF BAKERSFIELD, FOR THE LEVYING OF TAXES THEREON, AND FOR THE COLLECTI0~N 0~ THE SA3~E: AND REPEALING ORDI- NANCE NO. 514 NEW SERIES AND ALL ~MENDMENTS THERETO .~. '.-":~'."?Subscribed and sworn to before me this Y~/' ' _L~ dayof l~ebr'uaz'~_ ,19 49 "',l .,' .-:N°tary Public in and for the County of Kern, ~,o. '%,,~ [ ~-' ....' State of Califomia.