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Home My WebLink AboutORD NO 9 I ORDINANCE NO :. 2 An ordinance re~lating, the Assessment of p~pe~y in the City ~ ~ of B~ersfield,~d the collection of t~es thereo~ ~ The ~d of ~stees of the City ef B~ersfield do or,in , ~ 8 as follows: ~ '~ Chapter ~. ~operty liable to t~ation. .~ ~ Eec~ion ~. All property in this city not exe~Gpt ~mder .t~e " 8 ~ ~'~ ' ' ~ ' ~ ' ' ' - ' ~ ~a:.~ of ~e Un, tea Sta,e~,ex~ng ~,~t ~d nut-be~ trees ~ '~ $ m~nder the ~e of fom~ ),ears ~om the time of plating in orchid , l0 form~d ~Tape 'vines uno]er the ~je ef t~ee years from the' time'~ '" 11 o~ plating in vineyard, fon..A,~ow~ crops,p~o~rty t?ed exclh- · .: 12 szvely ?r public schools,~ ~blic libraries ~d Iree 13 and suc~ as may belong to the .~ited States or this State,~~ 14 ject to taxation as zn th~s ordinance provided. ~t hothing 15 this ordinance shall be construed to require or pe~it double 16 taxation.. 17 Section 2. Shares of ste~ in corporations ?sses~i~ no 18 intrinsic value over ~d above the actual value of the Property 19 of the corporation which they stand for ~d represent,~d the as- ~.-~-'~-.20 sessm, mt ~d taxation'of such shares,~d also of the corporate 21 property,would be double ta~ati~; Therefor, all property bel~ ~ ~.~ing to corporations shall ~ assessed ~d taxed,but no assess- , 2~.ment shall be made of sh~es of sto'ck,nor sh~l ~y holder ther~ ' 24' of be taxed therefor. ,~ ..... 25 Chapt~ ~!. Definitions. 26 Section 2. l~fhenever the te~s mentioned in this section ~ ~e employecl in this ordin.Ece,they are employed in the sense 28 hereafter '~-~' a.c.,.~x~l to tl~em. 20 Vij~3_. The te~m~ ~property'~ includes moneys,c~edits,bonds ~0 (except of railroad pr quasi-M~blio corporations),stacks,dues, ~1 ~-anchises ~d ali other matters or things,real,personal ~d ~2 mixed,capable of private o~ersh~p. ~ Second. The term "real estate'~ includes' ~ I. The possession of, claim to,ownership of, or right to the S5~ossession of ~6 2. All ~,dnes,minerals ~d quarries in ~d ~der the l~d, all · ~ timber bclengiM to individuals or corporati~ns,~ewing or being , .~ on the l~ds o2 the United States,~d all rights ~nd privileges .......... ~~aini~ thereto.· · o. A ,,.;~.~ ~,~,~ ~ tEst,contract e~ Other et'O. igation by ~ which a de~t is ~e---d,~-~hen l~d i~ pl~ for the payment ~2 ~scharoe ~,~ere~,~hal~,~,.or ,he pu~ese of assessment ~d t~a-. ~S tion,be deemed ~d treated as ~ intere~.t in the l~d so ple~ed. 44 4. Improvements. 48 Third. l~e ~erm' i~rovements" includes: 46 !. All buildi~s,struotures,fixtures,fences ~d improvements 'F'~' --. ..... ~'~~' upof~ or ~ixed to the l~d, exoept telephone 48 ~aph lines. , 4~ 2. All ~t,nut-boaring 05 oE~nental trees and vines,not 50 oF natural ~pwth,excepting ~t ~ nut-bearing, trees 81 four years of ~Q'e,~d ~al)e vines ~mder three years of ~e... 52 Fourth. The term "personal property" includes every~ 52 which is the su~ec~ o.~ o~,ers~up not ~im~ ~nclude~ w~th~n% ~ ~ the me~ing of the te~ 'real estate" or" improvements%~. ' ~" ,....~-' ~' ! Fifth. .The terms "value" and "fllll cash value" mean the 2. mGom~t at which the property ~vould be taken' in payment of a just · ~ debt due from a solvent debtor. .. 4 Sixtt~. The ter~.m "credits" mean those solvent debt~,not § secured by mortgage or t~,Ust, deed,owing to the perse~,..f, irm'~, cot- 6 potation or association assessed. The term "debt" meA~.s those ~ 7 unsecured liabilities owing by the person,fir~,corporation, or as- .-' 8' sociation assessed to bona fide 'residents of this State or f~rms~' associations or corporations do~ng buo~nes~ therein; but credits 10' claims,debts and deman~s due,owing or ~i~E accruing for~r on 11 account of money deposited with savings and loan corporations '12 shall, for tl~e purpose of 'taxation,be-~deemed and treated as an 1,S .interest in the property of such corporations,an~l shall not be "14. ~assessed to the credito~ or owner thereof. -' · 15 Chaunter I~.~. AssesmGent of Property. 1'6· Section 4. Ail taxable property mn~t be assessed at its · '. 17 fg_ll cash value. ,Land m:d ir, Lorovements there~ shall b'e separat- 18 ely assessed. Cultivated and uncultivated land of the smn~e qual- · '19 ity,and similarly situated, shall be assessed at the sm~e value. · 20 A mortgage,deed o:,? trust,contract,or other obligation by which :21 a debt is secured, shall,'for the purpose of assessment .and taa ' b i · ' ' ' '~" 22 x t~on, e deemed and tr~ate~ as sn znterest ~n the property sf- 23 fected thereby,except as to railroad ~nd other . · - , ....~........~ 24 potations. In case. of debts so secured,the value oF. the prop- . '2& erty affected by such mortgage,deed of trust,contract' or obliga- 26 tion, less the value of.such security, shall be assessed ~m~ "27 to thc owner of the property,and tho"value of such se~:t~'~'~l!' 28 be assessed, an~ taxed to the owner thereof. ..The t~es so levz' ~,~ .... '~9 shall be a lien upon the property, and ~,my 'be paid bv either party '. ",BO to such security. If.paid by the owner of the sec~rity,.the tax ~1 so levied.upon the property affected therel,y shall become a part , · . 92 of the debt so secured. If the owner of the property shall pay ",~ the ta~ so levied on such security,it shall con?titute a payment .~4 thereon,m~d, to the extent of m.~ch pa,mn~t,.a .fulz .'~i'~d~l~ there; ·25 of. If tony such security or in:tebtedness shall be paid by any; .B6 such debtor or debtors, after assesm.~ent' and before the tax levy, · .. ~8 the ~nmmt of such levy ma~v likewise be retained by such 'debtor ..... '~8 or debtors, and shall be computed according to the tax le~T for :... .. S9.-the preceeding year;and every contract by which a 'debtor is oblig · - ed to pay any tax or assessment on money loaned, or on mor~ · deed of trust or other lien, shall, .~,as t,o .any in~..~....~t~'' fled therein, and as t~ such tax or assesmuent, be null and void. · Section: 5. ?he franchise~roadway, road bed, rails and rolling " stock of all railroads in this City, opperated in ~,mre .than one ::~ounty in the State, are assessable by the State Board of Equ~ lization as ·provided by the laws of this State. The frauchisc road way, road bed, rails and rolling stock o~,? all railroads oper ':.' '--" '~t~t--w~o-Ii'~"~i'thin' t~iS city,or ~holly within the "~eunty in whSe~r ..... it is situated,whether such franchise be granted by this city or. not,nu~t be assessed as other property tl~erein. Ail other tax' able property oust be assessed as provided by law and ~his ordi- nance. Land must be assessed where the same has not been laid out in plats filed in tl,.s office of the County Recorder of Kern Crusty, in. parcels or subdivisions not exceeding forty acres each ~ and lands which have been so plated mast be asaesse4'i~y..4e-. '~" scriptioas according to such plats. T4e assessor must b~t~ee.~ · the first Mondays of l,[ay and August i$ each year, ascertain the nmnes of all taxable inhabitants,and all the property in this city · subject to taxation,except such as is required by law to be asses.s- ed by the State board of equalization,and ~st assess such prop- '' 'erty to the person by'whom it was o~ed or clai~,~ed, or in whose pos- "session or contrdl it was at twelve o'clock M. of the first Mond~ .. in March next precedinc; but no mistake in the n~,~e of the o~ .or m~p~sed o~mer of real property shall render the assessment th~ roof invalid, In assessi~ solvent credits not secured By mort- g~e,or t~st deed, a deduction there~o~ shall Be made of debts due ....~ . to ~ fide residents of this State. · · each peeson a state- '' · ' Section ~. The Assessor must exact ment,~mder oath, setting forth specifically-all the real ~d person-. , .' "al property o~ed by such ~rson,or in his possession,or ~mder his . ... '.control, at twelve o' clock M, on the first monday in M~ch. ~ch .. statement shall be in writing,~howi~ separately: ,' I. All property belonging to,claimed by, or in the possession '.. or. ~der the control or r~r~ent of such person. · . 2, All property belching to, claimed by, or in the possession .. or ~der the control or m~agement of ~y Fi~ of which such p~rson , 'is a member. S. All property belonging to,olai~d by, or in the possession · 'or under the control or p~u~'e~nt Jf ~y corporation of which p~- such per,on is president,'sec~et~,cashier or ~u~i~ ~ent. "' ..:~. 4. · ~ exact description of all l~ds in parcels or subdivisio~ 'improVements ~d personal property,~d all t~able · . '.. ci~ or other ~icipal or public bonds,~d the t~able bonds of ~v person,fi~ or oornoration,~d deposits of money,gold dust or · ' ot~e~, valuables,~d th~ .nmme~ of th~ ~rsons with whom such de~s- '. its a~e made~d t~e places in which they may be fo~d; all r~ortg- ,.. "-'..~es,~eeds o:~' ~s~,contracts ~d other obligations by which a debt :."is secured,~d the property in the city affecte~ thereby, '8. All solvent credits,~msec~ed by deed.of t~st,mortg~e or . other lien on real or person~ property, due or owi~ to such person . o~ ~y firm of which he iz a ~.~ember, or due or owing to ~ corpb~ .. 'ation of which he. is president,secretly, cashier.or m~z~ ~ent, :;.deducting iTom the stun total of such credits such debts only unse- · '.cured by tm~st deod,r~]ortg~e or other lien on real or persona! prop ."~ty as may be o~ing by such person,firm or corporation to ~a ~ ,~a f~d~ rcsident~ of this State. No debt shall be so deducte~ ,~less the statement sho~s the ~o~t of ~uch del,t as ~tated under ~-~oath in ~egate~ orovided, in case of b~,the statement is not ~equired to show the debt in detail,or to whom it is owing; but thc · ... assessor ~hall have the privilege of explaining .the book~ of ~ " .. .b~ to veri~ s~id statement. Whenever one ~uo;'~ber of a. " .. 'one of the proper officers o~ a co~oration,ha~ made a ~tatement .,. "showing the property of tbs firn or eorporation,~ot]~er nmul~er of ~ · " of the fica. or ~ther officer,need not inch:de such property in ... 'the ~tatement made by hir~,'but his statement ~mst show the n~e 'of · . the person or officer who made the statement in w~. such property ',-' .i~ inoluded, . ' .............. ": Section 7. The s:tatenents provided for i'n the preceding "" tion nust have affixed thereto ~ ~fidavit,whieh must be ~ubst~- tially as follows: "" I, ~ ,do ~ear tllat ~ mu a resident of the .....' 'Cfty of ~ersfield;that the above list contain~ a ~11 and correct Stat~'~cnt of all property subject to t~ation which !,or'~y ':' of which I ~ a menf~er,or :my corporation., association, or c~p~....~f.?~.. which I a~ preside'~t, sooreaa~, cashier or m~ing ~ent, o~ed'.'.'. ~"?'..'" ~"" claimed,poSsessed'or c~ntrolle,l, at twelve o'clock M. on the first _~ .'. Monda:z in Ma~ch la~t~d ~hich is ~ot ~ready .assesse~..~,~h~, and that ! ha~e not in any manner whatsoever transferred or dispos- ed Of any property or placed any property out of said city or my .possession for tl~e purpose .of avoiding any assessment upon .the smme or of making this statement;and that the debts therein' stated as. owing by me are owing to bona fid___~e residents of this State,or to firms or oorporati.ons doing business in this Mtate. The affidavit to the statement on behalf cfa firm or corpof · 'ation ~m~st state the -?rincipal ~lace of busines~ of the fin,~ or corporation ,and in other respects :'~nst. conform substantially to the : .preceding form. Section 8. The assessor raay fill out the staten~ent at the time · he presents it,or he may deliver it to tl~e person ~nd require him, · within an appointed time,to return the s~,.~e to hie,properly filled I out. I Section 9. The assessor shall have power: ; I. To require any per~on £ound within the city to make and sub- ~' .scribe ,mn affidavit giving his name ,?nd place of residence. 2. To subpoena and examine any person in relation to any state. · . 'mant f~arnished by him, or which ,liscloses property .which is assess- able in the City. Every person.who shall refuse to ~rnish the .statement hereinbefore required in thi.~ chapter,or to make and sub- ,scribe aueh affidavit respecting his nm,e mud pla~e of residence,or ' to appear and testify when requested so to do by the assessor,as above ,~rovided,shall,for each and every refusal and'as often as tho sm'~e i~ repeated,forfeit "to-t~e-'.~;~? 'ei' Bakersfield the .wnm ~.? one hundred dollars in'Eol'd co'i'n o]~ the United. States,to be recovered by action brought in its name by She assessor,in the recorder's court. Ail moneys recovered by any assessor under the provisions of this section ~zst by hi~u be paid into t1~e treasury of this city, Section 10. 'If any person, after de~aand ~,zade by the assessor, neglects or re:~ses to g~vo,under .oath, the statement herein provid- · ed for,or to. co',;zpiy with the other requirements of this title,the · '.:. assessor must note the refusal on the assessment book oppdsite his' -" ' i. name,m~d must make an estimate of the value of the-property of such · .person,,mnd the value so fixed by the assessor must not be reduced .. .by the board of trustees. Section" .~. ~.,. the o~ner or claimant of any Dro!'~ertv not listed by ~aother is absent or unknown, the assessor must ]t~ake an estimate of the value of su~.b Dro--~,:--t:;, Section 12. If the n~~. o'8' t;?, 'f.).~;nt ~)'..,rn~;r .is known to. the · .'assessor,or if it appears of rocor& in the office of tl~,e cor~ty 're- '' ~order of the county where tho prol~erty is situated,the property n~zst be assessed th such name, If um~no~ to the assessor,and if it does not appear of record,as aforesaid, the '.-roperty z,.~zst be as- sessed to unknown owners, · ' · ,~ection 13. Ail personal 'oro~,erty consigned for sale to &ny ~porson within fbi's city from any place out of this State · assessed the s~-~ze as other ?.roper.ty. " Section 14. ~hen a person zs assessed as agent,trustee,bailo~ ~. "~,'exeeutor or admin~'stratrrrThi~, representati~ nnst be a~ded to his name an,t the assessment ehtered on a separate 'line :~rom his individual assessment. Section 13. 'The. undistributed or unpartitions~ property of · ~ce, a.se,~l?er~one roam be assessed to the heirs,~uardi~ns,executors. · ..' a.~.znz.?~ra~ors,~ a pa~aent of taxes ~',mde by either binds al~..~'' partzes zn interest for their e~]ua! Dro~,ortions.~ " '.. lit' Section lO. Money and property in zga~z~n i.e. I . '.~L' ~f the cmLnty treasurer,a court,county clerk or receiver,;~st be .. assessed to such treasurer,clerk or receiver,~d the taxes be paid thereon under the direction of the court. Section 17. ~l~y property willfully concealed,ret, scrod, trans- ferred or misrepresented by tb.e owner or agent thereof to evade 'taxation,upon discovery ~,~:st be assessed at not exceeding ten' times its value,and t!~e assessment so linde ~m~st not be reduced by the board of trustees. Section 18. Any property discovered by the assessor tohave Ssca'~oed assessment for the last preceding year,if such property is .. in t~e o,~ership or under the control of the smue person who owned ..~.or. controled'it for such preceding year,~ay be assessed d~d~uble its value. Section 19. The assessor must prepare au assessment book, 'alphabetically arranged,unless otherwise directed by the board of · .trustees of the city of B~kersfield in which must bc listed all .property within the city,and in which must be specified in separate '~ colums under tl~e appropriate head: I The nm':~e of the person to whom the property is assessed. 2 Lsnd,by metes~ and bmmds,or other description sufficient .. to identify it,giving'~n estimate o:,? the nm~ber of acres,locality ..and improvements thereon. ~. City" ~ .~()~s ~nd blocks,as nmnbered on the official olats " ther. eof,on file in the office of the cmmty recorder,sod t~]e impro- vements thereon. 4 All personal property showi~ the nUmber,kin~.--,,~ quality; but a failure to en~uerate in detail such persomal pro]~ crty does not invalidate the assessment. 5 i1~e cas]] 'value of real estate other than city lots and blocks. .. 6 The-cash value of improver.~ents on such real estate. 7 The cash value of city lots ~md blocks. 8 The cash value of improvements 6n city lots ~nd blocks. -: 9 The cash value of ir,~provements on real estate assessed to person.~ other thm~ the o~ners of tl~e real estate. ... 10 The cash value 8f all personal property exc].usive of ~oney 11 ~1~e mummt of money. 12' The ~ ~' ' assessr,~ent o.. toe franchisc,road;'~ay,road~ei',,rails ,mod ". rolling stock of any railroad as a!:,portioned t~ the city by the ~ State board of equalization. Taxable inprovements owned by ~y i. 'person, fi~, association or corporation, ].coated upon land exempt i from 'taxation shall,as to the manner of assesmuent,be assessed as Other real estate upon the assessment roll. No value shall,how- ever,be assessed against She .o.~empt land,nor '1ruder any circumstsmce · sh~ll t,,e land be charged w~ ,J~ or beeeme responsxble for the asses- ! ' sment made against any taxable i~,~pr~vements located tl~ereon. i 1~ The total value of all property. I 14 ~hen any property,except that' o~ed by a railroad or~other , quasi~M~blic corporation, is subject to or affected by a ~tortg~:e, deed of brust,contract or otl~er obligation by ~hich a debt is scour ed, he n~ust enter in the proper col~¥t.h,e value, of. such ~c~,,.~- .- .... sn~ dodo-ret the ssme, Th~, mnount thus dedu6'~l~shall be assessed to' the party lmlding such security ~and entered in a separate col're:ur .Assessments containing solvent credits,subject to deduction,lmmt be · entered as personal property and the proper deduction made in the personal property col~lrd~, ~n ~sling the deductions from the :' total value of prope~y as§essed,as above al&rooted,he ~nmt enter ~ ' the remainder in the colun~provided for the total value of....at~ ..~.~.;. ~ 'perry for taxation. Each franch.ise must be entered in the'" ~,~',~-'" ~ ment roll witl~out cmubining the smue witl~ other property or the ... valuation thereon,' ~ ..__~ ~D~.e one(1 )in a separate colum~ opposite the nm'he" .. of eve~ person liable to p~v a ~treet poll tax. Section 20 The assessor ~-~st prepare ~ index to the a~se.s- ~ent books,which ~mst show the nm~e of the tax payer,~d each .p~e whereon his assesmuent appe~s, Section 21 On or before t]~e first Mond~ in Au~st in each ., ye~ the assessor ~st complete hi~. as~esm~ent book. He ~d'HiS. deput.ies ]~st take ~d ~scrit.'~e ~ ~,Tfidavit in the assessment.. ' boek~, to be sudst~utially a~ follows: "l, ' ' , assessor of (or deMity',azsessor . ~s the case may be ~Qersfield,do swear that l'.'etween the first day of May ~d the first day in ~st,eighteen h~,tred ~d ~, ~ have made diligent inquiry ~d examina- tion to ascertain all the property wi tl~in the city of B~kersfield ( or within the subdivision thereof assessed by me,as the case ~'Gay be. )subject to assessment by ~ae,mnd ~h=t the s~e has been on the assessment book,equally ~d ~ifor~y, according to the best.. of my judsuent,informatinn ~d belief,at its ~11 Sash value; ~d that ! have faith~lly coca, plied with all the duties ir~posed on the assessor ~m,ler the reven~ae laws; ~d that ~ have not imposed ~y ~ju~t or (~o,lo.~e assessment through'z,~alice or ill-will,or othe~ise nor allowed m~y one to escap~ a 3ust ~d equal assessment .throggh' .. favor or reward,or ~lt tl~e ~" -~ .~a~.Lur,, to t~e Or JmJ ~bscribe such ~fidavit',ar ~fidavit,wiil not in ~y m~ner affect the validity of the'..-~'.. .' assessment. ' ' Section 22 '~e assessor must,wl~en directed to do so'by the ~ard of trustees,in amp book,m~e a pl~ of the v~ious blocks .. within the city,~d m~k thereon in subdivisions the n~e o~ the ~rson to whom it is assessed,~d the p~e on the roll whereon .th~ assessment appears. Section 2~ As soon as completed,the assessment book,to~the~ with the ~ma!) books ~md state[,~cnts,l~Ast be delivered to the clerk the l.)o~d of trustees,~ho ;mst i~m.~ediately give notice there6f~mnd of the time the bo~d will ]Geet to equalize assessments,by ~)ublic~ tion in a n~s~oaner,if m~y is printed in the city; if none,~hen in ~ch mm~ner as' t~e board ~my direct,. ~n the me,time the assess- ment book,)~ap book ~.d state~=~ents ~st remain in hi~ office for th~ inspection of all persons interested. A~?ter the board of equal- izatien has co~'~lple~ed its labors the map ~ook mhd statements shall. be returned to the assessor's office,' ' . for ~ture reference. Section 2~ ~ery a~sessor who fails to ooz~,plete his assess-. ment book forfeit the m~'G of one thous~md dollars,to be recovered ~ ..,. on his official bond,for tb.e use of the city. .. . Section 25 Lm~ds once described on the assessment book nsed not be described s a second tide,but tony person clai~uing the s~ae, ~(i desiring to bc assessed there*or,]~ay have his n~ue inserted with that of the person to ~hom such .i~d is assessed. '" Section 26 The assessor ~md bis sureties ~e official b~nd for all taxes on property ~ithin the city wHicn, thr~ Section 27 ~y t~payer who shall have knov~lcdge of..~y. property that has escaped taxation,as provided in the preceding section,may file v~itl~ thc board of tEstees ~ ~fidavit setting forth tl~e -~ .~ac~ that such pro!~:erty has,through the will~l failure. or nog?ct of the ~ssessor,esca~ t~ation,together with ~..=~? ".1 tion O.L the proper~y as ne~ as ~ch t~xpayer may be able to g~we '. whereupon the said bo~d shall direct the city..attoE~ to through .~ucl~ willful failure or neglect. ,Section 28. On the trial o~ such action,th~ value ~f tl~e prep ~ma~ossed bei~ sho~,'ju~ent for the m~o~t of t~e~ that ~houl'd · . have ~een collected thereon mst be entered. ~e ~ount thu~ covered shall be distributed as provided in ~ection ninet~nine oF this ordinmuoe. Soction 20 ~ater ditches const~:cted for ~fining~m~ufact- uring, or irrigating purpo~s ~mmt be assessed the sm-~e as real ~m estate by the assessor at a rate per zMle for that portion of .such .. pro~ert~ as lies ~ithin the city, All tele~ap~i ~d telephone .. line~ ~all be described in the s~e m~er as real estate i~ desc- ribed,but assessed as personal propert~ by the assessor at a rate .. p~r 'mile for ~hat portion of Such ' as property lies ~ithin the city, .Chapter 1V Equaliz~ion of Taxes,~ C~ty Board of Equal i zat ion. - S~ction ~0. ~e ~d of t~stees ~the city shall neet on th~ second ~,fonday of ~a~$mt,at ten o'ciocE, xn the forenoon of that .day, in each year, to exmGine the assessment book ~d equalize the " a~ssessment of p~operty in the city. ~t ~n~st continue .in ion ~or that purpose ~om tirae ' " ' . lization ic disposed of,but no later th~ the third Monday in ~"~'L Section ~' ' a~ The board ~ill ,~ter giving notice in such ~,- . net as it ~my by' Ele p~escribe, incre~e or lower the entire ~ses~' ~' ment roll,or my assesm~ent contained therein,so as to equalize thc :' assessment of property contained in said roll,~d r~e the assess- ' 'moot conf~rm to the t~e value of such property in.money.. Section 82 ~y person desiring a reduction on the assess- ~nt of his property shall m~e ~nd file with the bo~d a ~itten application therefor,verified by his oath,showing the facts u~n . which it is claimed such reduction should be ~,~ade. .. '. .'Section ~2 Before the board ~ts the ~pliaation or m~kes . ~y reduction a?lied for,tl~e perso,, or ~ont m~ng the appl~catxo~ · . ~st be exm~ined on oath touching the value of the property of such .-person. No reduction ~Gust be made ~mless such person or the' ~ent m~ing the application a~tends ~d ~wers all questions · pertinent to the inqui~. Section ~4 Upon .tl~e !~s~ing of the application, the bo~d may' subpoena such witnesses,he~ ~d take suc~ evidence in relation · to the subject pending as'in its disc~tion it ~,my Beem proper. Section 35 ~:ring the s~ssion of the board, the assessor ~d ...~y deputy whose testimny is needed mst be 'present,~d ~aay mmke '" ~y statem~t or introduce ~d oxm~ine witnesses on questions · ..before the bo~d. ' : Section 26 To assist the assessor i~ the perfor~,~mnc2, of his ~ties,when directed 'v o, thc board of trustees,he ~my obtain,on or 'be~o~e the first [',!onday in Apri~ of each ye~,a co~plete abstract .of all mortgages,deeds of tEmt,contracts ~d other obligations by which soy debt is secured,re~aining ~satisfied on the records of " the' office'~ the County recorder,not b~red by the statute o2 ~'" .itations,at twelve .o'clock meridi~,on the first Monday in March of · each year. ouon~ ' abstract shall be ~ritten 1ruder appropriate head- ings to embrace all infor~ation requisite for the assessor,in the Book or books to be ~rnished t',y the bo~d of t~stees upon th~ quisition of the assessor. S]~ould the list contain, tony in.,=r~t mrtg~;ing or pledging., two or raore subdivisions of l~d,or 1~~.~.~:.. sessed in two or r~ore subdivisions in the city,the a~sessor ~portion the mnmmt of assessment to be deducted ~om each Su~v- ~ ision on acoom~t of assessment against such instant. ~y assess- ment on a mortgage or deed~-r~f~ trust which has been erroneously tax- ed to thc mortgagee or party .~b'aning the money r~hen the sm:lc has L~en paid or satisfied prior to the first ;.~onday in I:,[arch, shall be valid as against the real estate from the assesm~ent on vhieh a r64 duction has been previously made V;hen partial pa~,~ents have been made on a debt secured by m~rtgage or deed of trust, the owner is,authorized to make the.p.r, oper deduction,listing only the balance &~e on the first Monday in Hafch. The assessor ;~st at the time he obtains the abstract of ;;~ortgages obtain also a complete and · true statemen~ o£ all prOpezty which has been redeemed under or by virtue of any sale .made to the city for delinquent taxes,together with a complete and true stater~ent of all property sold to the city .and remaining unredeemed. Section ST. ".l~ne board ~'~ust use the abstract,~nd ali. ot}~er infor~iation it may gain .from the records of tl~e county recorder,or elsewhere,in equlazing the assessment of the proi';erty of the city and may require the assessor to enter upon the assess~.~ent book property which has not been assessed;~d shy Assesm.]ent ]mde as pro- scribed in this section has the same force and effect as if ~,lade by the assessor before the delivery o£ the assessment book to the city clerk. Section ?8 ~ene~er property has 1seen sold to the city for · taxes and remains unredee~ned upon each subsequent assessment,the assessor ~hall enter upon the assesm,~ent book ir~mGediately after ~he description of the property the fact that said.property has been sol~! for taxes and tl~e date of such sale. Upon' ~I~['bills or .statements of or for taxes acc~ing on said property subsequent to the date o~ said sale and prior to the redemption of said property or the execution to the city of a deed therefor, shall bsa.distinctly .and legibly written,printed or stmaped, the words "sold~%W taxes", and also the date of such sale. · ' Section 39. .~ring tl~e session of the board it ~,~ay direct the assessor to assess shy taxable property that has escaped assess~ ment,or to add to the muount,n~nnber or guality of property when a false or incomplete list has been rendered; and to m~le an~ enter nev~. assessl,~ents (at the sar,~e time canceling previou.~ entries ) when any assesm.~ent z~ade by hi~.s is deep, ed by the board so incomplete as to render doubtful the collection of tl~e tax: but the clerk ~',~st notify all persons interested,by le~:ter deposited in the postof£ice or express,postpaid, mud addressed to the person interested, a reas- onable time before action taken,of tlJe day fixed when the ~'Gatter will be investigated. Section ~0~ The Clerk of the board ~mlst record in his minute book al.l cha~g,?s corrections '- ('I . , .-.~n., order£ ]=.~ad¢, by the board, a n,l dur- ing its session,or as soon as possible at'tar i~.~~ "~' a~j ournL~ent, enter upon the assessment book in red ink all ahan&'es and correc- tions i~de bv, the board, ~::.(! on or before the fourth Hond~v in Aug- ust must affix thereto, subscribed by him, ar, ~?fidavit as follows: "I,~ do swear that,as clerk of the board of trustees of the city of B~2~ersfield,[ have kept correct l'~dnutes :L.~ .of-ail th~ acts of ~he board touching alterations in the assessment " book;that all alterations agreed to,or directed to be r,~de,have 'been made and entered in the l-,ook,ancl that no changes or altera- tions have been made thore~n except those author~ze~. Chapter ~. T~.vy o:~ Taxes. Section 41 The board of trustees :~iil,on t1~e first ]~onday in September,fix the rate of city taxes,designating the nm.~1~er of cents on each hundred dollars of px,eperty levie.d for each ~ will levy the city taxes upon the {'axabte property therein,:''~ ": ...... "~"""" POOR' ORIGINAL Section 4~.-~ Every tax has the effect of a judDnent against the person,mud every ii. by this title has the force and effect o:.P an execution all property of the de- linquent;the judsuent is n.~t nor the lien removed until the taxes are paid or tl~e pro for the pa~vment thereof. Section 49 Every tax personal property is a lien · .' upon the real property of t thereof fro~ and after twelve o'clock M. of the first in each year. Section d~ Ew property is'a lien againcT the property asse.ssed;and improvements upon real 'estate assessed to others than o~n~ of tl~e real e~tate is a lieu upon the lau~ and i~¢prove~ents,which several liens attach as of the .~irst Monday in i:~larch in each year. Chapter V1. ,~ties of the Clerk in relation to revenue. Section 45. The city clerk, as soon as the asses.m~ent boob has been equalized by the board of trustees,must proceed to add up · the valuations ,'and enter the total valuation of each k.ind of pro? erty,and the total valuation ef all property on tl~e assessment book The col~of acres r..:,ust show the total acreage, of the lauds in the city not assessed by lot~ or blocks. 'Section dO Tho city clerk must compute an,~ enter in a seI.~ arate money colu~;m in tho assessment book the respective s~m~e in dollars enid cents,rejecting .the fractions of a cent,to be pai. d as a ta~ on the property therein em~,~e~rated,and foot up the colm'm~,show- i~g the total amount of such ta.~es mud the colmmus of ..total value · t,,e direction of th9 of property in the city,as corrected under 'board of t~stees. ~-"',;,' · ' 'Section 47 ,~n or borer,-~ the third Honday' of. Sentember he nnst deliver the correct assesm,~ent book to the city ~reasurer,who is hereby desigmated and made the tax collector of this city,with ar. affidavit attached there.~0 and by him subscribed a~ follo~vs: "I, cler;~ o._~ the c~ty of Bakersfield do swear that ~_____.._______, city ' ~ ' ~'received the assesm~ent book of the taxable property of the city of Bakersfield ~'on tl~e clerk of tl~e board of t~mtees,with his af- fidavit thereto ~fixed,aud that I have corrected it and rmde it 'con.~o~,~ to the require~G~nts of the ordinances' of the city of B~ker~- field,that ! have reckoned 'the respective sums due as taxes,and " have added up the coltmms of valuations and taxes,as required by law and ordinance,m~d t~mt the book to which this a~fidavit is al- fi. xed is the t~e ao~e~..,~om.....nt'?=' · book of said city,r=mde in the ma~nner · .prescribed by law and or,~inauco." · . Section 48 'On delivering' the assessment book to the city treasurer the city clerk ~,~ust charge the treasurer with the :~ll · . ammmt of the taxes levied. . Section 43 The city clerk ~',~ust verify,by his ~-~'~'' ' tached ti:crete,all statements made Ly him render the provi~ion.~ of 'this title. "Section ;50 '~e city clerk,if the assessment book or t]~e de- linquent'tax 1-*.st is transferred from one treasurer to another,~mmt credit the one and charge the other with the amount then 'lng On the tax list. Chapter VII.' .Collection of property Taxes. Section SI r, ithin ten days after the receipt of the assess- 'merit book the treasurer must publish a notice specifying: .~ That. taxes will bm delinquent on the first ~;!onday in Novem- ber next thereatfter,at six o'clock ?.M.,and that ,~uless paid prior ~ thereto five per cent will be added to the amo~Jnt thereof, .. ~ '2' The time ~nd place at which· pa~lent of taxes ~;my be made' Section 52 The notice in every case imlst be oublis~ed for .... itwo weeks in some weekly o¥ daily newspaper pub.tzsH~d in the city. ".." . Section ~ The 'treasurer must mark t~e date of the pa~en't " .. of any tax in the assessment book,opposite the nm,ne of the person '" paying. L'!i: ~~:i."' ~ 'Section 54 He must give a receipt to the person paying ~ny J~ " tax, specifying the m.ummt of the assessment and the tax paid,with · ". ".... ;.~he' d~'scription of the property assessed. · · ........, Section 55 On the first Monday in each month the treasurer ".. ~ust settle wit~; the clerk for all' moneys collected for. the city, ..' '..-~.' d pay the same to the ci~f ~i~easu~er,~d on the same day-must de- .:';:.'. liver'to and.file in the office of the city clerk a statement ~mder 'as~I'~l ,,~ acco'~nt of all his transact'ions and receipts ~ince' his ' settlement ... ~. -'..... 2 That ,~1 moneys collected.· by him as Tax Collector' have been. "' /':..'~ aid.. · :' .. : .. Section 56 A' treasurer refusing er neglecting,~or_ . a period · ' : "...df" five day.s,to make the payEent and settlements required' in this .... · '}. 'ordinance,is liable for 'the fhil amc'mot of taxes charged.u~on the' · ·.assessment roll. Section 57 i~e city attorney must'bring suit ~ains~ the" .' .:... " : ..'Treasurer and his sureties for Such sGno~mt;and when· the suit is -: ..~ bomEenced no credit or allowance ~nst be.' m.a..de to the treasurer for the taxes outstanding, ', '. Section 58 On the first ?..!onday in November of'""each~ff_.ear.,a~ ..~'-.. ...s~x o ~O~K .r.?~-. all .unpaid taxes are delinquent,and t~re'--~er the "".'...". ..... tre'a.m~rer must collect for the use of t::e city sm addition of five· .'[.. Section 59 ,On the. third l...'.on~ay in November of each y~ar t!~e : .. teeasurer ~zst attend at the office of the clerk with the assess- .'.: ~snt' 'book mod carefully coB~a~e ~.he delinquent list with tHe"orif- inal assesmuent book,and every item marked "paid'~in the former · . : -.be marked "paid,``· in tho'.latter. '"'"'. Section 60 The treasurer must,at the time s~ecified in. the.' ~ preceding section,deliver to the clerk a complete ~'delinquent list"' · "." o£ all persons mud property th~n'&wing taxes "~ '"~ '. ': .Section 6[ In the list· ,,o delivered ~J~st be set doe : : ~:erical or ai~phabetical order all ~,~atter$ sod things contained 'in. ' "~' :t.he assessment book and relating to delinquent persons or property, .. with the page of each ~erson's assessment. Section 62. The ~lerk .mu~t careft~ily compare the list with ""..':".'the assessment book,and if satisfied t.bat it contains a , · :. '.. · true statemen~ of all taxes due mod ~nbpai'd,he must foot up the' total ' [amount of taxes so remaining unpaid,credit the treasurer who acte~ '". "under it therewith,and make a ritual settl, ement ~,~ith him of all tar,- es Charged agaims, t him on the assessment book,and m~st require from him the treasurer's receipt for 'any existing deficiency. .'. ; Section 63 After settlement with the treasurer,as presci~ibed ~..~n the preceding section,the clerk must charge the treasurer ·then acting with the m-,~mmt of ta:(es' du~ on the delinquent tax list· with I" : -i,-.-five *~er-cent ,. added thereto-, and- On or "b'efere the fourth· 'M~n~a~' ~ ..... :.Nover,(ber thereafter,deliver the list,certified,to such treasurer. Section .64 On or before .the first Monday in December of each '.; .. '~. year tl~e treasurer must publish the delinquent list which ~.~st con- ii ".~,.L t'ain' tho names of the peraons and a description of the property de- I' i('.' 'l. inquent,,mnd the mnount~of taxes,penalties and costs due,opposite each nm,~e and rlescription,with ,the taxes due on personal· property .and the delinquent poll taxes added to t'he taxes on ~eal es.~...? ~. where the real .estate is lial,ie t~refor,or .the several taX~$' ~/~ due .,.rom :..ne .,ame person, ihe expense of t!~e publzcatzon ~o ce' Section 65 The treasurer ~.mst 'append and M~blish with the ~el..~nq-... uent list a notice that unless the taxes delinquent,together with. the costs and percentage,are ,oaid,the real property upon which taxe~ are a lien will be sold~ . ., " ' . Section 66. The ,oublication. r~ust be made once a ~-eek.:fe~'. .. ....:" three successive weeks in z~e newsoaoer.o~' ..~u~ole~ent thereto.,p~b-... · N · ~ · ~ - · -~." ~ ~ ' ' ~ j" ~I-- I ' ' ~.' ' '' ~ · Section ~7 ~e publ~cat~ [~t de~ate the day ~ud .hour when the property will by o~eratio~ of law,be so~d to .the" city,.. sa~e must not beless th~ .twenty-one no~ ~qre th~ twenty-e~gh~ d~vs ~o~ the ti~e of the first publication~d the place ~ha~t'b'~' at the city hal~, .....;'. '... . Section"08 ~e treasurer, as soon a~ he has made the tfon required ~: sections ~iztv-four. sixtvL~ive, sixtv~six ~'d".~ixt~~ ~even,~st f~Ywith the dity~'~e~.~k a copy oF.. the publication' Y~.th' -~ ~fidavit attached thereto that it i~ a' true copy oF.~he sm~e; -.' that the pu~i~.cation..was ]~ade in a news-pa?r,or supzole~e~t, th~rs- ~ ' to;stating it~ nm, e ,~d ~lace ~ p~idatio~d the date oF.:eac~- Section 09 ~e treasurer ~t co~'lect,~.n addition te b~Je... ': ~axes due on the delinquent ~i.st,~ud' 9i~e per cent'~ therete',e~+''~'.. ,..~,.. ~.. '" cents on each ~ot,piece or tract of l~ud separately each as~esm',ent of persona~ pro~erty, a).~ o:,f which ~mst' ~?. t'o~. '~'he. '.. . ~operty dei~quent hpo~c~e 't~x~s oF all ~i~ds,peha~i.e~'.:mud.~. costs have not been paid,.~hali,by operatic, oF ~aw ~d the-dec~.... ation o~ the treasurer.be so~d to tl~e city,~d the treasure~"~h~L m~e ~ entry," Sold to the city",on ~he delinquent lis't,oppo.site. '.~ the taxes,~d he shall be credited with the ~o~mt'thereo~ in' his'..' settlement,made ~ur~u~t to section~ eightyrsix,eighty-~en' ~d'.. eighty-eight; ~rovided, that on the day ~:~ sale the o~er :.or ?e~.dn ..' in pos~es~idn of ~y property d~Fered for,~a~e ~or taxes"due' on re.ay pay t}-~e taxes,penalties ~d'0osts ~ue; ~ ~rovided',~rf]~"; that whr. n the origina~ ta~ ~dunt~ to three h~mc~reS, dd~).a~Or ]~or~'.. upon ~ny piece o~ pro?err? or asse~mnent delinquent the ~ity.may.: bri~ suit ,~ainst.the o~er oF ~aid property for the co~l.ectidn~'o:~ .... said tax or taxes,penalties mud .Gosts,as provided in ~edtion 'o~'. · lin.quent tax sale for each ~eco or tra~t, o...~, sold,da~e~ .on~t~. day o~. toe sal~,stat~ng (wh ,n :~no~n) the nm~e of the perbon a~sds, se'~ a description of the '~d so,al, that it was ~old ~or del~.n~uent t'~-. es to t~e city,:~d giving t1~e m~mt ~d ye~ of the assess],~e~ ' ' ~ ~ 't ' ' "~ . '" ' specifying, who,, ~.~e d~ty w~l~ be ~xk~ entitled to a doed, . '.',: Section 7~ ~ch cert~:_~oate.]~m'st be ~i~ed 'by the re~arly nz~,~bered in a bdok,~d the book ~zst be :,~iled. i~ .the. ~ce oF the county recorder,~ud when' so Filed ~ith the reco~e~'s. filing on each certi~icate in said book it ~u~ be regarded~s re~''... corded in the recor~er'~. ~f~ioe. ~e re'or,er .zm~t inde~'~.~"~' ' me,~t~-f~c~es-o:,: ..sai. e~-n ~ ~n'd~L~.b'ook,kePt fdr' that pur~ose,w, hi'ch-. " ~st be :~rnished l~im by the Q!ty. ~n case of a rede~tion ~r.. a ~bsequent sale of ,~y.of sand"property by the city, the ~e?~d~r~ ~st enter on the ~argin of,.'th~ '~ertificate describi~ such' ~rdpeSi.~ ~'" ~ ' '1 ' ' ' ~ ' ' in said certificate book d~ recdr~ ~n.n~s off, ce,the :~act o:,. such re~emption or ~a~e,giving' the date thereof ~d by who~ redee~ue'd,'." ' 8ectio~ 73 A redemption'~ of the property sold ~my ~.e m~de '~Z. ' the owner,or ~y .party in interest,within five yea~s ~om the. oF the sa~ to ~he c~, ,or at ~v tiz~o ~rior to...t~:e sale oFt . .. 1 · J. ~ · u · .~ ~ -.~ -' . ,. · l~d b~ t.,~e c~y ~n ~he ~;~er prov~e~ by ~ect~.on one h~m~re~ .:'..~ ...... · . ~ _ .'-~d... Section 74 Redemption nmst be made to the city treasur'endn an estimate f~rnished by the city clerk,in lav..r:.~:l n~onev Of .th~,' United States,enid the t~easurer must aco~t to the oi~y for ~l!.." '.. ~neys received'm~der such redemption,which said n~oneys shal'l..be ' distributed in the mm~ner provided by section ninety-nine. Section 7~ IE the property is not redeemed within the allowed by law for its redemption, the treasurer or his successor in office ~uay m~e the city a deed of the prop~rty, r~citi~ in.said." -. deed. the n~e of the person assessed (when ~novm ) the date of'sale a description of lhe lm~d sold,bhe ~uount for which it' was.' s~ld~... that it was sold for delinsuent taxe~,.giving the~assessed .Yalne.'~ud the year of assessment,the time whom the right o~ reden~t~on.~.had." expired ~d that no person h~ redeemed, the propevty in the' 't'ir~e · · allowed by law for its redemption. No charge shall be 'made ~. '~'~ the treasurer'.;for the n~ing of ~y such ~eeds ~d ,the ¢ckfiowl'e~ '. ment of ali. such deeds.shall be. t~en by ~he Co~t~ clerk. ~ee.of ' charge. All such deeds s'h'all %e recorded .in ~he of:6i'c.e' pf ~_ .. comity recorder ~d said recorder shall ~u~e no ch~ge ~her~ .~. Section 76 .~e ]~atters recite~ i~ the certificat~'.nf ~a!b.. ~st be recited in the deed,~d such deed,duly acknowl~d:. ..°~...:' proved,is orima~ evidence that':..' -' e' 'I Th~ property was assessed.~as, re.qu~r,~ by ~rd~u~de,:'. ' 2 The orooertv was equalized as required by ordin~ce." · . ~ The taxes were levied in accord~ce with ordinate'.... .. . 4 The taxes were not pai~ ~ ' · ' ... 5 A.t a proper time .~d'pl~ce ~he proper~~ .W~"'so~':~s'~~scr~ · bed b ordin~ce,~ud bv the ~rooer of.ricer. " ." '. . 6 The p~-operty was not redee~e~. ." 7 The person who executed, the deed was the prope~ so~a to pay taxes on p~rsenal '.- 8 ~ere the real estate was ' ~ property that the real es,~ate belonged to the person iial~I~ tH-PaY the tax. ~ ~.. .' Section 77 Such d~d duly acknowledged or ~roved i'~ ('excep~t' as ~ainst actual ~aud )conclusive ev.idence of.. t~e. re~l'~ritv'~'~ .. all other proceedings ~om the assessment.by She assesso~ inclusive: up tb the execution of the deed. Such deed conveys to t~e'.c!~" absolute title to the proper~y described therein,~ee of, a-],l :eh:- -. · c~br ~ce. "' " 'Section 78 .The. assessment bo~k or delinquent iiSt;~r ~'copy' ". thereof,certified by tl]e city clerks'showing ~p~d,~e~. a¢;ai~S:~.. · 'erson or property,is ~rif, ta facie evidence "or ~ne assessment, ' :' the property assessed,the delinquency,t.'~e milo,mt o.,. the .~.~ · ~. . ~d-unpaid,~d tl~at all the :?ow;~ejo.f .law i~.r.~la~n tS'.~he a~sess- ~+ ~ 1~,~, ~ ~uch taxes }lave ~ee~ co~plle~ Wl.~. .'~- .'..~; Section 79 The treasurer, may,a~er'.: t)~e x-xrs~ ~..:os~c~y )~:. '..~=y .. ~ in eac~ year,'cellect the taxes due on pers.onal prSperty~ except. '. when real estate is liable therefor,by seizure ~md sale :of..~uch ' persohal property owned by the delinquent. 'o~. Section 80 The sale i~t be at ~ublic auction ~u:~' a .. ficient muo~t of the prop?rty~to pay ~he .t~es,percent~e ~d'dost ~ - '--~ .................. S~c't'i-~n ~8~ ..... ~s~sale 'n~s't' bo-'m~e" ~fter o~e ~'~~ ~-'::~ the time ~.d place thereof given by publication in a n~s-pmper i~ '. " the city,or by posting in three oublic olaces. "..' Section 8~ For seizin~ or ~elling'pers~n~l property"the.city. . t~,e treasurer may charge in .each case the s~ of three dol]:ar~ '~d s~e mile~e as is allowed by law to,the ~he~i?_o~ t~}e bo~y: '' . ~ m na~ent of ~he o~ice cid '~or .~y . ~eetlon 8,~ On_~h_ ,. ~ - .~ . . .... ~ . . e....~, .~-~ property sold, the delzve~ thereof,?ge~ner wzth the oz.].l ~....~~ ' · 1 ' 'le thereto ~n the ourchaser. vesus, t_]e ~iu " ' . ' · ''' ":'~'. ::'. ~.-_. .' . .__.~.:. ~ .. '"" se'etlon. 84 All excess over taxes,per cent.and costs of the . '.. '.i ....~ro'~Jeeds of any such sale must be returned to the owner of the ~rop ~ ".' ,..' .er.iy sold,and until claimed, mst be deposited in the city treasury,'. ~....' -~ '": .'.....~'abject to the order of the owner,heirs or assigns. ' . ..."..'.....'~ ..~l'(' i.' S.eotion S5 The unsold portion of any property may be left at ~'"- '......~.the' place of sale at the risk of the owner. · · Sect.-ion 86 The city treasurer shall annus~lly,on the second ,.<:'.: .. ... ':"."Mo~da~. in January attend to the office, of the city clerk with the · .~-j..: .:~.:' delinquent list,an, d the clerk:m~:st then careful, ly compare the list · . "'.:.with the assessments of persofls and. property not marked "paid" on !' "~. .~he :assessment book,and when taxes have been paid must note the .'..'. ."": :fact in. the appropriate column i.n the ass~essment book. "' ' ".}": . Section 87 The clerk must then adz~inister to'the city treas- .''. · ' J": urer an oath,to be written and. subscribed in the'delinquent list, "': ·.'that every person and all pro?,rty asssessed in the delinquent list :'...dh whi.ch taxes., have been paid has been' credited in the.list with · : such. paDnent. ... "' . Section SS The clerk must then foot up the amount. Of taxes " ' 'remaining unpaid and credit the .. treaSurer with .the mnount smd have .. :. '.. a i~tl final settlement with hi..m,;iand the delinquent list remain'on file in the clerks.of, lice. :.... Section 89 At the time meH'tioned in section ~ eighty-six the "treasurer must make an 2,ffidavi. t,endo'rsed 'on the' list,that the tax- '. · .. '.es not marked "paid ." have no~ been paid. '' ........Section 90 ~t shall be the duty 'of the treasurer,within thir'- .... · . !".-':rY. days after the sale of any land for delinquent .taxes, to :furni. sh · to"t~.'clerk the complete li~t of all .such lands so sold,a~d there- upon .the clerk shall enter upon the assessment bo'ok.,im~ediaf:ely I' . after the description of the property, the fact ~£ that such proper- ... ty tias been sold for taxes and the date of such sale. · '. 'Section '9I .Any taxes per contra and costs paid n~ore than once "'. m' erroneously or illegally collected,may,by ~he 5rder of the board '" ' .. .of trustees,be refunded by the city treasurer. · ..... .... '... Section 92 When the treasurer ~iscovers that' tony property has "': ,. '.".'.been assessed more than once for the"~§'ame y~ar,he ~.,nst collect only [j.'..: .. ·...:the tax justly due and ~.~ke return, of the fact tinder ,~ffidavit to. ,'.'' ,...... the. clerk,who shall',when direct'ed to do so by the board of trustees · ."'. "Oancel on, of ~ said erroneous' or double assess~mnts"b~[.:.an entry .. ' " o~ .the margin of the assessment book, as also on the delinquent ..list " "Should erroneous or double asses,mn~,nt be.carried therein;~, · ...'. :. .no Cancellation of the erroneous' or ~[ouble assessment shall be made · ... .'in any case until the taxes,penalties and costs !~pon. one of such· ..'' asses.smen'~shall have been pai'd. ..(' ""~' "' Section 92 1£ the treasurer discovers Lefore the .s..~le that, ~...: . ~' ~ .. - ....... ..~ .- .. · on accom~t of irregular assessment,o.r.of any other error,any land I' i...' ' ....o~ght not to be sold,he ~-mst not offer the same for sale;and the .. .. .board of trustees must cause the assessor to enter the uncollected i "':. .taxes upon the assessment book of the next Succeeding year,to b.e ~L. ..~' collected as other taxes entered thereon. I" '"' ....":.-"Section 94. ',Vhen. land is .sold for taxes.i-correctly .inposed,as '.. ... '.'.the property of a particular person,no misnomer' of the owner,or sup · ' .'._,nosed owner,or other mi. stake relating to 'the ownership thereof al-. "' .. fe~ts the sale or renders it void or voidable. ..... , Section. 95 If any ~ers'on removes from the city. aft'er being i.".'. · 'Assessed'on personal property,the tream.~er may employ an attorney :i...::"i .. i' · to.sue for and collect the taxes assessed,in the name of :~the.city. On 'the trial a certified cody of the assessment,sit-ned by' t!~ clerk'. ." ,./~:.: "of' the city,with the af.fida~-It %f the'~g~.~_ thereto at.tach, e~,~.: _ i'.. t .st not on ' . _._?--- , [ book or delinquent list,is ,~rima facie c~idenoe that such ta~.~ud" ~ · ~ the per centum are due, and entitles him to judgement ~mless th~ ~l~f-. "': ~ end~t proves that the t~ was paid. " ~ Section 96 In case property assessed for taxes is pArchased.. by the city ~ursu~t to orovisions o* section seventy of this' or~-'. · n~ce,~t sha~x be assessed each subsequent ye~ for taxes, mnti.1 a · ..de.,d ~s made to ,he cz~y therefor ~n the sm~e ~er as .~f zt had . not been so purchased. .~ .... ~ ............... Section 97 In case ~ assessment is made ~de~ the pr.oviS~ ... ,. ions. of section ninety-six of this ordin~oe ~d the i~ds ~e ~ot'. '- " redeemed ~om a previous sale had ~mder section seventy, as provide~" ' by law,no sale shall be had ~.mder the assess~Gcnt authorized by saidj., section nin,vty-six. ~ · : Section 98 In case p~operty is sold tn the city. M~rsu~t. to "': '~"~ section seventy of 'this ordin~ce ~d is subseq~entl~ assessed' iJurz ~t to section ninety-six 'of this ordin~ce,no person shall be' permitted to' redeem ~om such' sale ',except upon' Da~ent of the ~nt of such subsequent assessment,costs, fees.,pe~:~t'ies '~d. interest Section 99 Whenever. property sold to the oity pu~m~t to. provisions of this ord-~ce shall be redeemed 'as herein provided, ..the ~oney rfo~i~ed on ~c[~]t of' ~uoh rede~pt'ion sh~l~ ~e di~t~i~-'~. uted as fol,o~s, The original m~ subsequent t~e~ 'm~d per6, '~t~e~.... oen~ties ~d the interest paid.on redemption,to,ether with ..a~--' ~itional peri, ties received-'6h'acco~t o~ delinq~encm,~d ~he..'OestS' shall all be paid into .the treasury f~r the .use ~' 'city ~d shall be appo~d '~tween the several ~mds of the ci~y'~~':' in the pz~portion that taxes are l~ied,~d the money rece'iMcd" for. ' street poll tax shall be paid to the 'street 'C~md,~d the peroent'~6 .. 'allotted_for the collection of the delinquent poll trax shall be. paid to the ~' m~d the cDsts .to the p~.ties-entitled t}~ere~oj. )' ' . The City treasurer shall keep ~ accurate acGo~t of .~y mud al'l. ~neys received in pursu.mnce o~' this sectien;~'d shall,on 'the first::. ]~onday of J~me in' each ye&w,m~e a detailed report,Verified by'. h'is' ~fidavit,o~ each acco'mnt,ye~ for year,to the boa~d of trns~:ees:,'in;" ':] ~ch form as they may desire. ' ' · " ".' ,'.' . ' ' '...' Section !O0 In all cases where real estate has been' :or ~zmy::be' "' ,-'* hereafter sold for delinqMent t~es to the city ~d' t]~e 'city"has' E~' .. ,. not disposed of the s~e,the person whose estate has been or'm~ .... ~' f hereafter be sold, hiS heirs,executors,a~Lministrat&rs or"~obher m~6Q=. cessors in estate,shall a~ any time ~ter tHe*~has been s~t'd ~o ..- .. ~ the city,~nd' before the city Shall"have. disposed' of the star, cch'aY8 .': ~ ~: the 'right to redeem such real estate by p~ing to the city t~easdr, ~.' er th, muoun~ of ~axes ~ue thereon at'the tzme of ~uch s~le;'~¢ith". ': ~ interest thereon at the rate of ,.seven'.. per ~ent p~r" ~num; ~d :also.:v all taxes that were a lien upon.sa~d rea-1--esta~te at the tiz~e' s;~id' '.':. · .. taxes becmne delznquent;~d also ~or each year~ sznce the sale : ~/.' which taxes On said l~d have not been paid;~ ~o~mt equal' to":th.e: '." .. percent~e of -taxes For 'that y~ upon the value of the real estate,' zoz that,..~e~;or if not se 'asesSsed,then upon' tho'.value . A . off the~ro!~e~ty as assessed in the ~a~ nearest ~he time off .such" ' '; ~ [' --re,~e]~p~'~n,'~/i'th inte~e~'"From the :~rst da~ o:~ ~'~y 6':5 eac~';.:8~T' :."?.~ k said veals,respectively,at the' s~e ~ate to the time of ~ede]~-i'On;" '.:~- ~ ~d a~so ali costs and ex,rises off such ~e~e;~tion as'he~ein~ter. ~ speciffie,],~d penalties,as ffollows, to-Wit:". '"ten pe~ cent' i'~ ~edee~. . . / ed within six months ~om tl~e date. off' ~a].e;t,~ty'pe~ c~t if ~e, ' [ deemed within one ~?~ 'the~e~om;Fo~ pe~ cent iff ~edeemed .within':' .' [' two yea~s the3-eff~om, sixt~ pe~ cent ,iff ~edeemed within three ~ea~s. " ' '.~ there,-om;eighty pe~ cent if redeemed within ~ou~ ~e&~s the~e~om.;.. ' /~. '~d one h~d~ed pe~ cent' if ~edeemed within .five ye~s S~ ..an¥"~eat' "" .... : ._~_~._~_~.e;~ n'~__~P~L[~_~P_~_lI~a .... ~[ .:Qenal~v shall .bo cn~w'~ed:.u~°n~z.[ .., ~' ~" '1,~' "' '" the mammt of. each year's taxes in like ~nshner,reckoni~g .~.Om:'the ... ':' 'time w~en the l~ds would. Have been sold for the t~es of ~'~,~,a~'' ye~:..' . if there had been.no previous sale thereof.' ~e city elerl~.-.sHall. on the application of. the person deSiringJ t.o redeem,n~e ~' esti~4...' ... ~ ~, ~o~t to be paid ~d shall givC'.hi]~ duplicate cer~:fi.ca~.~ res of the m~o~t specifying the several.~ount8 thereof,whiCh Oer~'~'.' ' tificatcs shall be delivered to.t]~ ~ity't~eas~er,together.~it])f .. " the money,~d tl~e city tre.asurer"~all give 'duplicat~ reC~i]%s"~' " ~ten Hr endorsed m~on..said 'certificates to .the.redemptiener'who shall .'~. . .':~deliver'one of sald receipts to'..~he city Olerk,t~li~g 'his receipt'. :;....f;' '~:.':..;~herefor. The treasurer shall aC'count for the moneys .:'~eceivec1 'as:' /for ?tl}er'city ~mds in his~h~db, Upon the pa~e~ of the ' money :" :'.. "' ./ spectfzed in said certificate ~d the giving 'of the 'receipts-~ob~ '~"~ ~. said: by the treasurer ~d clerk,~ deed 'or certificate of '~a%~' k that may have been made. to the city shall become null ~d void,'mnd;'"' . ~ all rzght,tztze ~d zn~e~.es~ acquzred-by t,~e czty under ~d ~,y .v~r-:..~. ~' tue of the tax sale shali cease mhd 'determine. The receip~.::0f.. ~ the city. treasurer '~d clerk ~my be recorded in the reco~de~"~s'.of~ . .-, · . rr~ · , · . . ':~ '. · ,. · ~ fzce~of the cowry of ~,E zn a bo6k o~ deeds,~d the record, /' of shall ]~ave the sm'~e effect as. that of a deed of reconvey~ce';of the i.:cte~est ~onveyed by ~ch.deed o~ certificate of sale,' ..... " ,'.' .Section I0~, A redemotion may ba made of ~y lot,piec~ br p~-"'/ , eel; of:~:~a..con~azned ~n ~?,~;ses..~m~nt separately .~rom th9 whole..: f ass~:~nt in the m~ner foli°wing~~ ..~n the estimate providC~.:'~r /'. · - ' ' ~ i J " · '~-= ..... ~'- ".. ' · , '" czty taxes due on su:ch lot,.pzece or~ p~cel of lmnd~oge~'Her :w~th 'a.." ': Drinker oroportion o~"taxes due on personal ~rooertv tmde~ suc~ ':;a~'" ~": '~ essment, ~d such redemptzon shall be made zn the m~er .proyzde~.~ .'..': :.. ~ for. in the preceding sec~tion. ~e ~ty recor,]er shall 'n0te..dn .... the margin of the record of .the. certificate of':~s~e a descri~ti, en'J:.: ' j severaz ~oun~s'-o... ~axes paz,~ ~cer m~ch rede~_rpt..on, · .... ' · Section 102..'At ~y time ~ter the assessment book h'~s'b'~.r.~ '?'..:..' .. ;.. ceived by tl~e ~, ~d the t~es have become p~vabte, the'.~n~z~. :~':J , . . ncr o~. anM_oro~e~ tv ~sEssed oherezn Eho -may clazm tha~ .tne .-.asses~...-. wzaether the mtole ass.,ssment .ls.c.Lazn~ed to be voza, o~ zf a ~t:.: only,what portion,~ tn 'either 'case the grmmds upon .~zhieh~.'SuCh: :'.~ '~':J claim is Co~ded ~c~ when so paid trader protest the paM'Gent:.'shalL'?. '"J ~. in no'case be regarded .as a vol~tary.pa~tent,~d such.oEer'ma~ -..: at ~y 'time ~,~i?in six months after such pa~ent bri~ ~. a~.i:~n~".~ "" z ~ainst the city in .the Sperior Co~t' to recover bac:~ the..ta~e's" ~id under protest,~d if it' shall be adjuc~ed that the' assess~'~ent.......' or the p~t thereof referred to in the protest vfas voi~' on. '.~d specified in the protest,judpAtent shall.be entered city therefor; -orovided~hat no assessment shall 'be declare~l'v~id acco-~t of deductions beinf~ made for mort~ge$ ~here p~t. pa~ent?~ bare been made ~d not released nn the record. ..... ...:....... ~apter VIIi. C~.llection of. taxes-by the treasurer on'..'ce~' Section 102 The treas~er must collect the t~es on. all..'..per~- · sonal pr~pqrty,~,ihen, in hi~ 'opinion ~d in the opinion of the'. ~s.~'ez~z or,said taxes a re not a lien upon real property m.tfficient to .'.-. secure the pa~ent of the taxes, . . " Section !04' In the .,~ provided for' in the precedi~ ~Sed-.: . ' ../~ tion,at the time oz. m~zn~, t~e assessment,or.. . at ~y time before....:.~.~.~.,~.. ,. sure and sale of the personal property ~taxed and owned by th.e son against whom the tax is assessed. Section ~.05 The provisions of ~eCtioln_s eighty, eighty-one, ~i- eighty-two, eighty- three, eighty-fou~, and eighty-five ef this ordin- ance apply to suc~,~ seizure and sale. Section .I06 The treasure~; is gov.erned,as to the amount of .. taxes to be by him coliected on personal property,by the city rate on the previous year. " Section I07 When the rate is fixed for the year in which · such collection 'is macle.,then if a sum ir[ excess of the rate has been collected, such excess must be repaid by the city to the person from wh~m the collection was made,or to his assignee,on demand therefor. Section i08 If a stun less than the rate fixed has been col- · lected,the de'~?iciency must be collected as other taxes on personal · ' property are collected. · . ~' · .. L... oe~t~on ~.09 The tr. easurer on the f~rst ~ondav o~ each' r.,~onth · .... faust ms~e a settle~',~ent with the clerk,'and ~st pay in.to the city · ...~'·. treasury all moneys collected by l~im for such taxes during tl~e. . preceding month. .. Section ?.T_O 'l~ne clerk r~ust,as soon as the as~'essment book for the year comes' into bis hands,note,opposite the nmues df each " .. person from whom taxes .have been collected,the amount thereof. .. Section. III As sodn as the rate of taxation for the year is · . fixed, the Clerk must not, e,in connecti6n with the ent~z.. ~der the '~' ':" i '. · ' ,provisions. . .cf' tl~e. preceaing, __ sectio.~, the. ..._ mammt O.T.~e .......... excess ' defzczency. ' '.. Section II2 Within fifteen day~ after the first monday in ~ ..-' January of each ~ear .the city clerk must _make a care.t~.~i exm.,.uinhtion · ' of the assessment book and ascertain therefrom the amount or amOLm- ~ should have been collected by the treasurer in ..' 'pursuance of tl~is chapter an,! which .have not been. collected. He must then state an account to the treasurer and demand from him that the amo~mt or amounts ss remaining uncollected shall, be paid · .into tl~e city treasury within .fifteen days from' the date of said demand; if at the expiration of said ·time the ~z~~ 'has not set- · · tied for sG~d paid such amount':6r amounts into the treasury as .afor- esaid, the ci'~y, attorney must eminence an action in the superio~ court of Kern co~ty against the treasurer and }lis bondsmen for the. ~ . . '.. recovery of said amount oi- amc;mrs so remaining uncollected; and ~ ... upon trial of such action no defens~ shall be a~hnissible,except , 'that the assessme~.,t or assesm-aents are illegal,invalid or void. ~ .~ Chapter IX Miscellaneous provisions. Section II~. Omissions,errors or ~,..ects in form in any origi- ~- "" '"- hal or duplicat-e assessment bock;when it-can be ascertained th~re-- , .from what was intended,may,with the written consent of'the city at- . torney be' Sun-oiled or corrected by the assessor at any tine prior . · ' to the sate. ~r delinquent taxes.,and.af, ter the origi~at assessment ..... ._~: ' _S,.__ee-tion I[4' ~,~en..the omi%si.on~,.error~or 'de~ect has been .car~ .... tion may be republished a.-. amended,or notice of the correction ~ay be given in a supplementary publication. " ~' " Section !15 The publication must be ~.~de in the sm;.~e ~,uanner i as the original publication and for not less than one week. · "" Section '~!6 In the assessment of iand,advertiseme'nt and sale· %/ ....'thereof for taxes,initial letters,abbreviations and figures ~.~ay be used to designate the lot,block or par.ts thereof. .. . Section !I7 No assessment or"act relating to an assessment or " collection of taxes is illegal on account of informality nor becal,:Se. ...the s~ne wa,~ uot co~plete~ within the time specified by ordinance. ,... Section ~I~ Taxes must be paid in lawful money of the Uni'ted i..' -' Etate,~. · . Section It9 The assessor,city attorney and treasurer,must an- · .nua~y,on tae .first Monday in January,make a settlement with the city Clerk af ' . .... ~ all. transactions, cor~nected w~th the revenue for the previous year; ' '.. , Section ~20..,~ W]~enever the .city shall become the owner of any , . ' proper~y sold ,fo~ t~'..ax~'s, _.a~'."~ .deed to the city has been executed ~' ...' and recorded, the' bo~r~ CT. t~Irustees of th~, city nay diroct the treasurer 'to sell the pro,~erty in the manner following: He must' ;.'... give notice of' such sale by first publishing a notice for at 'least .. ' three succossive week~"~'in some n~wspaper published in the city, or · .','if there be ~o news paper published t'herein,then by posting 'a noti- i' ce in three conspicuous places in the city for the same period. · .. ~ch notice must ~tate s~2~fi'oaiiy the place o:.P and the day an, d ~ ...".,... hour o~ sale and sl~all~'ain a descripti-on of the properly;to be ...., .....',:, sol'd an~ shal-I-~I~8~.s~e· that. said sale`· has been authorized by . said board of truest.ecs, At'~he ti~,~e se~'for, sucl~ sale,.the treasur- '. ~' . er ~st sell the p~opert? ·described in said notice at public auc- · .' t.i. on to th.e highest bidder' .fdr cash in lawf~l money, of the United 'States,and,no bid eh'all be received or .accepted at suc~ sale if less than the ~,ount .of ali the taxes le~i'ed upon such brooertv __all interest,,." - .' · see' up to date of' such.' S~le. · The expenses ~~btid~" h~rein~.-r~q-u~i~$'g s~it ,b~. · ': a charge .agAinst tl~e city. Section T~- The treasurer shall pay all moneys received from . . .~1. . ~. ' J such sale into the city treasurv and the treasurer shall account · ' '., for the stone as for. ali other 'c'~ty f~mds. Upon receivi~g the ... .nt bid as pre.screech,, ~n the precsd~.ng sect~on,the treasurer · ' execute a deed to the purchaser~geciting the facts necessary t'o au- thorize such sale and conveyance;which" deed shall convey all the · .- interest of the city in and to suOh..property and shall be ~ '.. facie evidence 'of all facts .recited therein. · " Section I22 The board of trustees may at any time after .a de- .,.: linquent list has been delivered to the tream~er direc.t hi~ not to :'" '. proceed in the sale of any Rrdperty On said list whereon the ~axes ,. . shall ~,~ount to three .htmdr'e~l dollars, or ~,~ore. Upon such ~rect; ·-.. ;, · ion the treasurer must ~ke out and' 'present to the board a certi- " " .-. fled copy '~" - o~ ,.;~e e~tries on' the delinquent list relative to such · tax, and the board ~hall thereupon direct"the cit_v attorney to brin~ · ' suit against the deiinGuent 'in the sunerior cour~ of the ~o~ntv'o'~' "'."' Eern to enforce such colleot.'~on;an.d moneys receiMed in pursuance of .. ....this section.-shali be acc~;~ted for. as prescribed in the. preceding ' section ....'.' . Section ~2,B . ·This Ordinance shall be in force ~md effect from "'.i: '. · 'and_. after its passage and .nubli~ation, as required by law. . ... .. . ~'~'. ,.? · /& ..., ~,~, . .- .~ -. ,,..~s.e~.~s ~~,y o~, A.D.1898 b; the · . ; ,, .~., ...... ~. , Y · '- ~ ~ ~. · ~V_O ' ~ ...... :. · ' ~...'~- .., ~, j ----~ ~~ . ~ '...~ ~ ~;'~.. ~ ~o ~.. . .. . .~,~,. ~.. ~g. t-. . . . . · · , . .-.. · .~...~ .-- -. ,.~'~- ~,.~'~?~ . . ....__'_..~.. -.~,-~ . . · . ,