HomeMy WebLinkAboutORD NO 298 ORDINANCE NO .~.
AN ORDINANCE PROVIDING FOR THE ASSESSMENT OF PROPERTY IN
THE CITY OF BAKERSFIELD AND TIt~ BAICERSFIELD SCHOOL DISTRICT: FOR THE
LEVYING OF TAndemS THER~J0N, AND FOR THE COLL~CTION OF THE SA1CE: AND
KEPEALING ORDINANCES NOS. 9, ~, 165, 168, 282 and 288.
CHA~TER I.
PROPERTY LIABLE TO TAXATION.
SECTION
All property in this City not exempt from taxation
under the laws of the United States or the Constitution of the State
of California, as the same now are or may hereafter be amended, is
'subject to taxation as in this ordinance provided. But nothing
in this ordinance shall be construed to require or permit double
taxation.
SECTION 2:
Shares of stock in corporations possess~ no intrinsic
value over and above the actual value of the property of the corpora-
tion which they stand for and .represent, and the assessment and taxa-
tion of such shares, and also of the corporate property, would be
double taxation. Therefore, all property belonging to corporations,
excepting those exempt from municipal taxation as provided by the laws
of the United States or ~he Constitution of ~he State of California,
shall be assessed and taxed, bu~ no assessment shall be made of
shares of stock, nor shall any holder thereof be taxed therefor.
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SECTION ~:
Ahy person claiming property to be exempt from taxation
shall make a return thereof to the City Assessor annually, the same
as other property listed for taxation, and shall accompany the same
by an affidavit stating the facts under which said property is claimed
to be exempt. The Assessor may, in his discretion, require other or
additional proof of the facts stated by such affiant before allowing~
the exemption claimed. Failure upon the part of any person entitled
under section l~- of Ar~i-cle 13 of the Constitution of the Statei~r~
to exemptiO~to claim such exemption or to make an affidavit or
furnish evidence as herein required, between the first Monday in
~arc~h ___ , and the first Monday in A.~A. st of each
year, shall be deemed a waiver of such exemption by such person.
CHAPTER I_~I.
ow. FI~T ~0~s.
SECTION 4:
Whenever the terms mentioned in this section are
employed in this ordinance, they are employed in the sense herein-
after affixed to them.
FIRST. The term "property" includes moneys, credits, bonds,
(except of railroad or Quasi-public corporations), stocks, dues,
franchises and all other ~a~ters or things real, personal and mixed,
capable of private ownership.
SECOND. The term "real estate" includes:
1. The possession of, claim to, ownership of, or right to the
possession of land.
2. Improv emen~ s.
THIRD. The term "improvements" includes:
1. All buildings, structures, fixtures, fences and improvements
erected upon o.r affixed to the land, except telephone and telegraph
lines.
2. All fruit, nut-bearing or ornamental trees and vines,
of natural growth, excepting fruit and nut-bearing trees under four
years of age, and grape vines under three years of age.
FOURTH. The term "Personal Property" includes everything which
is the subject of ownership not included within the meaning of the
term "real estate" or "improvements".
FIFTH. The terms "value" and "full cash value" mean the amount
at which the property would be taken in payment of a just debt from a
solvent debtor.
SIXTH. The term "credits" mean those solvent debts not aeo~med,
by mortgage or trust deed, owing to the person, firm, corporation or
association assessed. The tern, "debt" means those unsecured liabi-:
lities owing by the person, firm, corporation or association assessed
to bona-fide residents of this state, or firms, associations or corpor--
ations doing business therein; but credits, clqims, debts and demands
due, owing or accruing for or on account of money deposited with
savings and loan corporations shall, for the purpose of taxation, be,
deemed and treated as a~interest in the property of such corporations,
and shall not 'be assessed to the creditor or owner thereof.
CHAPTER I I I.
ASSESS~lqT OF PROPERTY.
SECTION 5:
All taxable property must be assessed at its full cash
value. Land and improvements thereon shall be separately assessed.
Cultivated and uncultivated land of the same quality and si~ilary
situated, shall be assessed at the same value.
SECTION 6:
All other taxable property must be assessed as provided~ by
law and this ordinance. Land must be assessed where the same has not
been laid out in plats filed in the office of the County Recorder of
Kern County, in parcels or subdivisions not exceeding six hundred forty
acres each, and lands which have been so platted must be assessed by
descriptions according to such plats.
SECT I0N 7:
The assessor must between the first Monday of March and the
first Monday of August in each .year, ascertain the names of all taxable
inhabitants, and all the property in the City of Bakersfield, and where
the City of Bakersfield~ is required to levy and collect the taxes for
the school district, also in that portion of the district lying outside
of the corporate limits of the City of Bakersfield, subject to taxation,
except such as im required by law to be assessed by the state board of
equalization, and must assess such property to the person by whom it
was owmed or claimed, or in whose possession or control it was at
twelve o'clock meridian of the first Monday in March next preceding;
but no mistake in the name of the owner or supposed owner of real
property shall render the assessment thereof invalid. In assessing
solvent credits not secured by mortgage or trust deed, a deduction
therefrom, shall be made of debts to bona-fide residents of this State.
In ascertaining the names of all tax~ble inhabitants and all the property
in the City of B~kersfield subject to taxation for any year, the assess-
or may make or take a copy of the names and descriptions of the property
contained in any or all of the statements which have for that year been
made and delivered by each taxpayer to the assessor of the County of
Kern, or may make or take a copy of any or all lists made by such
CounSy Assessor where any ta~er, after demand, shall have neglected
or refused to give to said ~~A§se~sor such statement. The
assessment roll n~de by said ~~A~s~ssor shall be copied as to names
of taxpayers, descriptions of property and valuations thereof in making
the assessment of property situated in the Bakersfield School District
but outside the corporate limits of the City of Bakersfield.
SECTION 8:
The Assessor may exact from each person a statement, under
oath, setting forth specifically all the real and personal property
owned by such person, or in his possession, or under his control, sit-
uated in the City of Bakersfield, at twelve o'clock meridian on the first
Monday in March. Such statement shall be in writing, showing separately.'
1. ~11 property belonging to, claimed by, or in the possession or
under ~he oontrol or ~anagement of such person.
~. Ail property belonging to, claimed by, or in the possession or
under the control or management of any firm of which such person is a
memb e r.
3. All property belo~nging to, claimed by, or in the possession or
under the control or management of any corporation of which such
perssn is president, secretary, cashier or managing agent,
4. An exact description of all lands in parcels or subdivisions,
improvements and personal property, and all taxable state, county,
city or other municipal or public bonds, and the taxable bonds of any
person, firm or corporation, and deposits of money, gold dust or
other valuables, and the names of the persons with whom such deposits
are made, and the places in which they may be found.
5. Ail solvent credits, unsecured by deed of trust, mortgage or
other lien on real or perso'nal property, due or owing to such person ~.
or any firm of which ~e is a member, or due or owing to any corpora-
tion of which he is president, secretary, cashier or managing agent,
deducting fror. a the sum total of such credits such debts only unsecured
by trust deed,~ mortgage or other lien on real or personal property
as may be owing by such person, firm or corporation to bona-fide
residents of l~his state. No debt shall be so deducted unless the
statement shoves the amount of such debt as stated under oath in
aggregate. Whenever one member of a firm, or one of the proper
officers of a corporation, has made a statement showing the property of
the firm or corporation, another member of the firm, or another officer
need not incl~de such property in the statement made by him, but his
statement must show the name of the person or officer who made the
statement in which such property is included.
SECTION 95
The Council must furnish the assessor with blank forms,.
of the statements provided for in the preceding sections, affixing
thereto ~n affids, vit which must be Substantially as follows:
"I, .................... , do swear that I am a resident of
the City of B~ersfield; that the above list contains a full and corr-
ect statement of all property subject to taxation which I, or any firm
of which I am a member, or any corporation, association or company of~
which I am president, secretary, cashier or managing agent, owned,
claimed, possessed or controlled, at twelve o'clock meridian on the
first Monday in March last, and which is not already assessed this
year, and that I have not in any manner whatsoever transferred or ·
disposed of any property or placed any property out of said city or
my possession for the purpose of avoiding any assessment upon the same
or of making this statement; and that the debts therein stated as ow-
by me are owing
lng/to bona-f:ide residents of this state, or to firms or corporations.
doing business in this state." The affidavit to the statement
on behalf of a firm or corporation must state the principal place of-
business of the firm or corporation and in other respects conform
substantially to the preceding form.
SECTION
The assessor may fill out the statement at the time
he presents i~, or he may deliver it to the person and require him,~
within an appointed time, to return the same to him, properly filled~
out. The assessor may deliver such blank statement in person
or may mail the same to each person, owner of or having in his
possession or under his control property subject to assessment withim
the City of Bakersfield, and the assessor shall also include with
said blank statement, when so mailed, a notice in writing that said
statement must be filled out and returned to the assessor within a
certain time, as said assesso~ may prescribe. The mailing of such
blank statements, as herein provided, to such person's last known~ ~
post office address shall be considered as a demand upon such person
for a statement of his property or of the property in his possession
or under his control.
SECTION 11:
The assessor shall have power:
1. To require any person found within the City of Bakersfield
to make and subscribe an affid~.vit giving his name, place of residence
or place of business, and whether he is the owner of any taxable pror
petty.
~. To subpoena and examine any person in relation to any state-
statement furnished by him, or which discloses property which is'
assessable in the City of Bakersfield that may be stored with, in
possession oN, or controlled by such person. Every person who shall,
refuse to furnish the statement hereinbefore required in this chapter,
or to make and subscribe such affids~vit respecting his name and place
of residence, or place of business, or to appear and testify when
requested so to 'do by the assessor, as above provided, shall, for
each and every refusal and as often as the same is repeated, forfeit.
to the City of Bakersfield the sum of one hundred dollars in gold coin
of the United States, to be recovered by action brought in its name .-
by the assessor, in the Police Court of the City of Bakersfield. Ail
moneys recovered by any assessor under the provisions of this section
must be hy him paid into the treasury of this city.
SECTION 12:
If any person, after demand made by the assessor,
neglects or refuses to give, under oath, the statement ~erein provided
for, or to com:~ly with the other requirements of this title, the.
assessor must note the refusal on the assessment book opposite h'is
name, and must make an estimate of the value of the property of such.
person, and th,.~ value so fixed by the assessor must not be reduced by
the Council.
SECTION 1~:
'If the owner or claimant of any property not listed "
by another is absent or unknown, the assessor must make an estimate
of the value of such property..
SECT I0N 14:
If the name of the absent owner is known to the assessor
or if it appea,rs of record in the office of the county recorde~ of the
county where the property is situated, the property must be assessed.
to such name. If unknown to the assessor, and if it does not appear
of record, as aforesaid, the property must be assessed to unknown
owners,
SECTION 1§:
Ail personal property consigned for sale to any person ~
within this city from any place o~t of this state must be assessed
the same as other property.
SECTION
~nen a person is assessed as agent, trustee, ballee,
guardian, executor or administrator, his representative designation~
must be added to his name and the assessment entered on a separate
line from his individual assessment.
SECTION 17:
The undistributed or unpartitioned property of deceased
persons may be assessed to the heirs, guardians, executors or admin-
istrators, and a payment of taxes made by either binds all parties
in interest for their equal proportions.
SECTION 18:
Money and property in litiga, tion in possession of the
county treasurer, a court, county clerk, or receiver, must be
assessed to such treasurer, clerk or receiver~and the tax~s be paid
thereon under the direction of the court.
SECTION 19:
Any property wilfully concealed, removed, transferred
.or misrepresented by the owner or agent thereof to evade taxation,
upon discovery must be assessed at not exceeding ten times its
value, and the assessment so made must not be reduced by the Council~
SECTION 20:
Any property discovered by the assessor to have escaped
assessment for the last preceding year, if such property is in the
ownership or under the control of the same person who owned or con-.
trolled it for such preceding year, may be assessed at double its
value.
SECTION 21:
The assessor must prepare an assessment book, with
appropriate headings, in which must be listed all property within
the City of Bakersfield under the appropriate head.
1. The name and post office address, if known, of the person
to whom the property is assessed.
2. Land, by township, range, section, or fractional section;
and when such land is not a congressional division or subdivision,
by metes and bounds, or other description sufficient to identify it,
giving an est:Lears of the number of acres, not exceeding in each
and every tract six hundred and forty acres, locality., and the impro-
vements thereon. The improvements to be assessed against the partl~
cular section, tract, or lot of land upon which they are located..
3. City lots and ~blocks, as numbered on the official plats~
thereof, on file in the office of the County Recorder of the County
of Kern, and the improvements thereon.
4. All personal property showing the number, kind, amount and
quality; but a failure to enumerate in detail such personal Property
does not invalidate the assessment.
O. The cash value of real estate ~ther than city lots and blocks..
6. The cash value of improvements on such real estate.
?. The cash value of city lots and blocks.
8. The cash value of improvements on city lots and blocks .~
~. The cash value of improvements on real estate assessed to
persons other than the owners of the real estate.
10. The cash value of all l~ersonal property exclusive of money.
11. The smaount of money.
12. Taxable Lmprovemen~s owned by any person, firm, aseosiation
or corporation, located upon land exempt from taxation shall, as to the
manner of assessment, be assessed as ~ther real estate upon the assess-~
ment roll. No value shall, however, be assessed against the .exempt
land nor under any circumstances shall the iand be charged with or
become responsible for ~he assessment made against any taxable im-
provements located thereon.
13. The total value of all property.
lA. Assessments containing solvent credits, must be entered as
personal property and the proper deduction made in the personal proper.-
ty column. In making the deductions from the total value of property
assessed, as above directed, he must enter the remainder in the column
provided for the total value of all property f~r taxa. rich.
SECTION 22: ·
~ The assessor must prepare an index to the assessment-
book, which must show the ns~ne of the taxpayer and each page whereon '
his assessment appears.
SECTION 25:
On or before the first ~onday in August in each year,
the assessor must complete his assessment book. He &ad his deputies
must ts~e and subscribe an affidavit in the assessment books, to be
substantially as follows:
"I, ......................... , assessor of ( or deputy assessor,
as the case may be,) the City of Bakersfield, do swear that between
the first Monday in March and the first Monday in August, nineteen
'hundred and ............ , I have made diligent inquiry and examination.
to ascertain all the property within the City of Bakersfield ( or
within the subdivision thereof assessed by me, as the case may be,)
subject to assessment by me~ and that the same has been assessed on
the assessment book, equally and uniformly, according to the best of
my judgment, information and belief, at its full cash value; and that
I have faithfully complied with all the duties imposed on the assessor
under the revenue laws; and that I have not imposed any unjust or
double assessment through malice or ill-will or otherwise, nor allowed
any one to escape a just and eqmal assessment through favor or reward,
or otherwise.~ But the failure to take or subscribe such affidavit,
or any affids.~it, will not in any manner affect the validity of the
assessment.
SECTION 24:
The assessor must, when directed to do so by the.~
Comncil, in a map book, mske a pla~ of the various blocks within the.
city, and mark thereon in sub-divisions the name of the person to whom~
it is assessed, and the page on the roll whereon the assessment appears
SECTION 2~:
As soon as completed, the assessment book, together
with the map books and statements, ust be delivered to the clerk of
the Council,who. shsll give notice .thereof, and of the tints, as fixed
when
by Section 54 of the Charter of the City of Bakersfield~the Council,.
sitting as a board of equalization, will meet to equalize the assess-
which notice shall be given
ments,/by publication in the newspaper designated as the official
newspaper. In the meantime the assessment book, map books and
statements must ~emain in the office of the City Clerk for the in-
spection of all persons interested. After the Council, sitting ~
as a board of equalization, hss completed its labors, the map book
and statements shall be returned to the assessor's office and shall
be kept in his office for future reference.
SECTION 26:
~very assessor who fails to complete his assessment,
book, forfeit the sum of one thousand dollars, to be recovered on his
official bond, for the use of the city, in an action brought in the
name of the City of Bakersfield by the City Attorney when directed..
so to do by the Council.
SECTION 27:
Lands once described on the assessment book need not
be described a second time, but any person claiming the same and
desiring to be assessed therefor, may have his name inserted with
tha~ of the person to whom such land is assessed.
SECTION 28: ~
The assessor and his sureties are liable on his
official bond for all taxes on property within the city which, through
his wilful failure or neglect,ia unassessed.
SECTION 29:
Any taxpayer who shall have knowledge of any property
that has' escaped taxation, as provided in the preceding s~ction, may
file with the Council s.n affidavit setting forth the fact that such
property has, t~hrough the willful failure or neglect of the assessor,
escaped taxation, together with a description of the property as near.
as such taxpayer may be able to give, whereupon the said Council shall
direct .the city attorney t'o commence an action on the assessdr's bond
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for the amount of taxes lost through such willful failure or neglect.
SEOTION ~0:
On the trial of such action, the value of the property
unassessed being shown, Judgment for the amount of taxes-that should
have been collected thereon must be entered. The amount thus
recovered shall be distributed as provided in section 106 of
this ordinance.
SECTION ~1:
Water ditches constructed for ~, manufacturing
Qr irrgatl~g purposes must be assessed the same as real ~state by the
assessor at a rate per mile for that portion of such property as lies
within the city.
CHAPTER IV.
EQUALIZ~.TION OF TAXEB - CITY BOARD 0]~ EQUALIZATION.
SECTION 32: ,
The Council of the City of Bakersfield shall meet on
the first ~onday in August at 10 o'clock in the forenoon of said day,
in each year, ~nd~.sit.'~as a board of equalization, to examine the
assessment book and equalize the assessment of property in the city,
and shall continue in session for at least five days, but if the
bo~rd of e~ualization is unable to complete the equalization of taxes
in the City of Bakersfield within said time, it must continue in
session for that purpose from time to time %~1~.~2 the business of.
e~uaiization is disposed of, but not later than the third Monday in
August. They shall have power to hear complaints and to correct
or modify any assessment or cancel any assessment illegally made,
provided that notice shall be given to the party whose assessment is
to be raised.
SECTION ~:
T. he Csuncil ~$~, afSer giving notice in such manner
shall have power to
as it may by rule prescribe,/ancrease or lower the entire assessment
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roll or any a~sessment contained therein, so as to equalize the
assessment of property contained in said roll, and make the assessment
conform to the true value of such property in money, subject, however,
to the notice provided in the preceding section.
SECTION 54:
No reduction must be made in the valuation of
property unless the party affected thereby or his agent makes and
files with the Council a written applica, tion therefor, verified by
his oath showing the facts upon which it is claimed such reduction
should be made.
SECTION 35:
Before the council-grants the application or makes
any reduction applied for, it must first examine, on oath, the person
or the agent making the application touching the value of the property
of such person. No reduction must be made unless such person mr the
agent making the application attends and answers all questions perti-
nent to the inquiry.
SECTION 36:
Upon the hearing of the application, the Council may
subpoena such witnesses, hear and take such evidence in relation to
the subject pending as in its discretion it may deem proper.
SECTION 37:
During the session of the Council, sitting as a Board
of Equalization, the assessor and any deputy whose testimony is needed
must be present, and may make any statement or introduce and examine
witnesses on questions before the Council.
SECTION 38:
The Council may require the assessor to enter upon the
assessment book any property which has not been assessed; amd any
assesament made as prescribed in this section has the same force and~
effect as if made by the assessor before the delivery of the assess-
ment book to the city clerk.
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SECTION 39:
V~henever property has been sold to the city for taxes
and remains unredeemed upon each subsequent assessment, the assessor
shall enter upon the assessment book, immediately after the description
of the property, the fact that said property has been sold for taxes
and the date of such sale. Upon all bills or statements of or for
taxes accruing on said property subsequent to the date of said sale
and prior to the redemption of said property or the execution to the
city of a deed therefor, shall be distinctly and legibly written,
printed or stsm~ped, the words "sold for taxes", and also the date of~
such sale.
SECTION 40:
During the session of the council, sitting as a board of
equalization, it may direct the assessor to assess any taxable property
that has esc~lPed assessment, or to add to the amount, number of quality
of property when a false or incomplete list has been rendered; amd to
make and enter new assessments (at the same time canceling previous
entries) when any assessment made by him is deemed by the council
so incomplete as to render doubtful the collection of the tax; but
the clerk must notify all persons interested, by letter, deposited in
the postoffice or express, postpaid, and addressed to the person inter-
ested, a reasonable time before action tsken, of the day fixed when
the matter will be investigated.
SECTION Al:
The clerk of the board must record in his minute book
all changes, corrections and orders made by the board, and during
its session, or as soon as possible after its adjoumnment, must enter
upon the assessment book in red ink all changes and corrections made
by the board, and on or before the fourth }:onday in August must affix
thereto, subscribed by him, s~ affidavit as follows;
"I, .................. , do swear that, as clerk of the council,
sitting as a Board of Equalization of the City of Bakersfield, I have
kept correct ~inutes of all acts of .the board touching alterations
in the assessment book; that all alterations agreed to, or directed -14-
to be made, h~ve been made and entered in t4e book, smd that no
changes or alterations have been made therein except those authorized,
CHAPTER V.
LEVY OF TAXES.
SECTION 42:
The Council must, not later than the first Tuesday
in September in each year, pass an ordinance levying upon the
assessed valuation of the taxable property in the city, a rate of
taxation upon each one hundred dollars of valuation, sufficient to
raise the amounts estimated to be required in the annual budget, less
the estimated amount to be received from fines, licenses and other
sources of revenue, designating the number of cents on each hundred
dollars of property levied for each fund,
~l~.x~~x~l~l~X~l~. And, if a levy be made for school
purposes as designated in section 56 of the Charter of the City of
Bakersfield, such levy shall be made on all property within the
Bakersfield School District. They shall then deliver the assessment
roll to the auditor, who shall compute and carry out the amount of
the tax so levied upon each parcel of property contained in said
assessment roll. The corrected list for each tax shall be the
assessment roll of said tax for said year, and it shall be certified
by the auditor as being the assessment roll of said tax.
SECTION 43:
.Every tax has the effect 9f a Judgment against the
(""'. person, and every lien created by this title has the force and
· :,.- effect of an execution duly levied against all property of the
-'i'. delinquent; the judgment is not satified nor. the lien removed until
the taxes are paid or the property sold for the payment thereof.
SECTION 44:
Every tax due upon personal property is a lien upon
the real property of the owner thereof from and after twelve o'clock
meridian of the first Monday in March in each year.
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SECTION A5:
Every tax due upon real Property is a lien against
the property assessed; and every tax due upon improvements upon real
estate assessed to others than the owners of the real estate is a
lien upon the land and improvements, which several liens ~ttach as
of the first Monday in ~iarch in each year.
CHAPT~ VI.
AUDITOR
DUTIES OF ~ IN RELLATION TO REVEiCu'E.
SECTION 46:
The City Auditor, as soon as the assessment book has
been equalized by the council and delivered to him, must proceed to
add up the valuations, and to enter the total valuation of each kind
of property, and the total valuation of a. ll property on the assess-
ment book. Tihe column of acres must show the total acreage of the
lands in the city not assessed by lots or blocks.
SECTION 47:
The City Auditor must then compute and enter in a
separate money column in the assessment book, the respective sums
in dollars and cents, rejecting the fractions of a cent, to be paid
as a tax on the property therein enumerated, and segregate and place
in the proper columns of the book the respective amounts due in
instalments, as provided in section .... ~3, u of this ordinance,
and foot up the column, showing the total amount of such taxes and
the columns of total value of property in the city, as corrected under
the direction of the Council, sitting as a board of equalization.
SECTION
On or before the fourth Monday in September, the City
Auditor must deliver the correct; assessment book to the city treasurer,
with an affidavit attached thereto and by him subscribed as follows:
"X,. ................ ,Auditor of the City of Bakersfield, do swear
that I received the assessment book of the taxable property of the
City of Bakersfield from the clerk of the council, with his affidavit
thereto affixed and that I have corrected it and made it conform
to the requirements of the ordinances~of the City of ~Bakersfield,
that I have reckoned the respective sums due as taxes,and have
added up the columns of valuations,~w~ taxes and acreage, as required
by law and ordinance, and that the book to which this affidavit is
affixed is the true assessment book of said city, made in the
manner prescribed by law and ordinance.#
SECTION 49:
On delivering the assessment book to the City Treasurer,
the Auditor must charge the treasurer with the full amount of the'
taxes levied.
SECT I0N 50:
The City Auditor must verify by his affidavit attached
thereto, all stal~ements made by him under the provisions of this
title.
SECTION 51:
The City Auditor, if the assessment book or the delin-
quent tax list is transferred from one treasurer to another, must
credit the one and charge the other with the amount then outstanding
on the tax list.
SECT II(~N 52:
On or before the hour of the day fixed by the City
Treasurer for the sale of property delinquent for mma~w~ taxes,
the Auditor must furnish such treasurer a report, in condensed form,
of all property redeemed since the date af the ~ax sale for the pre-
ceding year. The City Treasurer must use such report in the enforce-,
ment of sections 73, 103 and 104 of this ordinande. .
CHAPTER VII.
COT.T,ECTION OF PROPERTY TAXES.
SECTION 53:
On or before the third l~onday in October the City
Treasurer must publish a notice in the official newspaper, specifying:
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1, That the taxes on all personal property secured by real
property, and one-h~lf of the taxes on all real property, will be due
and payable on the third I~onday in October, and will be delinquent
on the first .~:[onday in December next thereafter, at six o'clock P.E.
and that unleE, s paid prior thereto, fifteen per cent will be added to
the s~',lount thereof, and that if said one-half be not paid before the
last }~onday in April next, at six o'clock P.E. an additional five
per cent will be added thereto. That the remaining one-half of
the taxes on all real property will be payable on and after the first
Monday in January next 8ond will be delinquent on the last Eonday in
April, next thereafter, at six o'clock P.E. and that unless paid
prior thereto, five per cent will be ~dded to the amount thereof.
~.. That all taxes may be paid at the time the first install~aent,
as herein provided, is due and payable.
9. The times and places at which payment of taxes may be made.
SECTION 54:
The notice in every case must be published for two
weeks in the official newspaper published in .the City of Bakersfield.
SECTION §5:
All taxes must be paid at the office of the City
Treasurer, except personal property tax collected by the City Assessor.
SECTION 56:
The .City Treasurer must mark the date of the payment
of any tax, or the several partial payments as the cs~se may be, in the
assessment ' book, opposite the name of the person paying.
SECTION 57:
He must give a receipt to the person paying any tax,
or any part of any tax, specifying the slnount of the assessment and
the tax paid or part of tax paid, and the amount remaining unpaid, if
any, with the description of the property assessed; provided that
the receipt for the last inst-~llment of taxes ms.y refer, by number
or other intel, lig~.~temanner, to the receipt given for the first
installment of taxes, in lieu of a description of the property assessed.
SECTION 58:
On the first ~'[onday of each month, the Treasurer must
settle with the Auditor for all moneys collected for the city, and
pay the same to the city treasurer, and on the same day must deliver
to and file in the office of the C'ity Auditor a statement under oath,
showing:
1. An account of all his transactions and receipts since the
last settlement.
2. That all money colledted by him as tax-collector has been
paid.
SECTION 59:
A treasurer refusing or neglecting, for a period of
five days, to make the payment and settlements required in this
ordinance, is 1. iable for the full s~nount of 'taxes charged upon
the assessment roll.
SECTION 60:
The city attorney must bring suit against the treasurer
and his sureties for such amount; and when the suit is commenced no
credit or allowance must be made to the treasurer for the taxes out-
st anding.
SECTION 61:
On the first Monday in December of each year, at six
o'clock P.E., all taxes then unpaid, except the last installment of
the real property taxes, are delinquent, and thereafter the Treasurer
must collect for the use of the city, an additional fifteen per cent
thereon; provided, that if they be not paid before the last Monday in
April next succeeding, at six o'clock P.M., he shall collect an addi-
tional five per cent thereon. On the last Monday in April each year,
s.t six o'clock P.M. all the unpaid portion of the remaining one-half
of the taxes on all real property is delinquent, and thereafter the
Treasurer must collect for the use of the city, an additional five
per cent thereon; provided, that the entire tax on any real property
may be paid at the time the first installment, as above provided, is
due and payable; and provided further, that the taxes on all personal
property unsecured by real property shall be due and payable immediate-
ly after the assessment of said personal property is made.
SECTION 62:
0n the second Monday in December of each year, the
Treasurer must attend at the office of the auditor with the assessment
book, having all itemsnef taxes collected, marked "paid". The
auditor shall thereupon compute and enter against all the items
of taxes due and unpaid, the penalty for delinquency, foot up the
total amount o~~ penalties then due, and must within ten days there-
after, deliver to said treasurer the assessment book and charge him
with the a~ount of said penalties.
SECT I0N 65:
On the third Eonday in Nay of each year, the treasurer
must attend at the office of the auditor with the assessment book,
having all items of taxes and penalties collected, marked "paid", and
at the same time he shall deliver to the auditor a complete delinquent
list of all persons and property then owing taxes.
SECTION 64:
In the list so delivered must be set down in numerical
or alphabetical order all matters and things contained in the assessment
book and relating to delinquent persons or property, with the page of
each persor~s assessment.
SECTION 65:
The auditor must carefully compare the list with the
assessment book, and if satisfied that it contains a full and true
statement of all taxes due and unpaid, he must foot up the total amount
of taxes so remaining unpaid, credit the treasurer who acted under it
therewith, and a~zke a final settlement with him of all taxes charged
against him on the assessment book, and must require from him
lne. dlate:a~co~un$-.ip~ for any existing deficiency.
SECTION 86:
After settlement with the treasurer, as prescribed in
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the preceding section, the auditor must charge the treasurer then
acting with the su~ount of taxes due on the delinquent tax list with
five per cent added thereto, and w~thin:~th~ee d~s thereafter deliver
the list, duly certified, to such treasurer.
SECTION 67:
On or before the fifth day of June of each year, the
treasurer must publish the delinquent list, which must contain the names
of the persons and a description of the property delinquent and the
amount of taxeK, penalties and costs due, opposite each ns;ne and
description, with the taxes due on personal property; ~he taxes due
each school district added to the taxes on real estate, where the real
estate is liable therefor, or the several taxes are due from the same
person; provided, however, that before publication of said list the
treasurer and auditor 'shall Jointly arrange said list in such manner
that said publication shall designate in some particular manner thet
pr0pertyT, contained in said list which was sold to the ~C'~:t~ five years
previous under the provisions of section 75 of this ordinance, on which
the taxes remain unpaid, or which property has not been redeemed or the
sale thereof cancelled, an~hioh property the City of Bakersfield
would otherwise be entitled to a deed'~ after the lapse of five
years from said previous sale.
SECTION 68:
The treasurer must append and publish with the
delinquent list a notice that unless the taxes delinquent, together
with the costs s~nd penalties, are paid, the real property upon which
such taxes are a lien will be sold.
SECTION 69:
The publication must be made once a week for three
suCCessive weeks, 'in the official newspaper or supplemen~ themeto,
published in the City of Bakersfield.
SECTION 70:
The publication must designate~ the day and hour when
the Property will, bY operation of law, be sold to the City of Bakers-
field, which Sale must not be less than twenty-one nor more than twenty-
eight days from the time of the first publication, and the place shall
be. in the treasurer's office in the City Hall.
SECTION 71:
The treasurer, as soon as he has made the publication
of t~.his ordinance
required by sections 67, 68, 59 and 70/must file with the County
Becorder and the City Clerk, respectively, a copy of the publication,
with an affidavit attached thereto that it is a true copy of the same;
that the publication was made in the official newspaper or supplement~
thereto, stating' its name and place of publication and the date of
each appearance, which affidavit is primary evidence of all the facts
stated therein.
SECTION 72:
The treasurer must collect, in addition to the taxes
due on the delinquent list, ~ogetlier ..withcthe'.~uen~tt~e for delinquency,
fifty cents on each lot, piece, or tract of land separately assessed,
and on each assessment of personal property, which shall be paid to
the city and be placed to the credit of the general fund.
SECT I0N 73:
On the day and hour fixed for the sale all the property
delinquent upon which the taxes of all kinds, penalties and costs have
not been paid, shall by operation of law and the declaration of the
treasurer, be sold to the City of Bakersfield, and the treasurer shall
make an, entry "Sold to the city", on the delinquent list,opposite
the taxes, and he shall be credited with the amount in his settlement,
made pursuant to sections ~0,~2 and ~2 ~f ~his ordinan-.C~rovided, that
on the day of sale the owner or person in possession of any property
offered for sale for taxes due thereon may pay the taxes, penalties
and' costs due; and provided, £urther, that when the original tax
amounts to the sum of Three Hundred Dollars, or more, upon any piece
of property or assessment delinquent, the city may bring suit against
the ovmer of said property for the collection of sa, id~ tax,' or taxes,
of this ordinance.
penalties and costs as provided in section 1~30 / ; and provided,
further, that any property contained in the advertised list as proVided
for in section 67 of this ordinance, -which has not been redeemed from
-22-
the sale made to the City five years previously, shall be sold by the
treasurer a~ public auction to the highest bidder for cash in lawful
money of the United States; but no bid shall be accepted at such sale
for less than the amount of all taxes, penalties and costs due as shown
in said advertised list. After such bid has been made and accepted
the right of redemption shall cease, except as to the purchaser, who
shall have thirty days within which to make redemption as provided in
section 79 of this ordinance, and if not so redeemed or if no
sale is had under the provisions of this paragraph, then said property
shall be deeded to the city as provided in section ~ of ~his
ordinance.
And provided further, when any property is to be so~d at
public auction as' provided in this section, within five days after
the first publication of ~aid delinquent list, the treasurer shall
mail a copy of said list or publication, postage thereon prepaid
and registered, to the party to whom the land was last assessed next
before such sale at his last known poet office address. The money
received hereunder shall be distributed as provided in section ~ ..~._~_
of this ordinance. The charge for advertising shall be at the
rate fixed for advertising in the official newspaper.
SECTION 74:
~Vhen lands have been sold, or shay hereafter be sold, to
the City of Bakersfield by reason of non-payment of taxes, no owner
or claimant of such land, nor any other person, shall remove or destroy
any building, fixture or other improvement on such lands, or ,~ut or
remove any trees, or do or cause to be done any other act which shall
tend pe~uanently to impair the value of the lands or the value of the
improvements thereon; provided, this provision shall not apply when s~ch
lands have been redeemed from sale or have been sold and disposed of
by the City. Violation of any of the provisions of this section shall
constitute a misdemeanor.
From and after the date of recording of the deed to
the City, as provided in section 78 of this ordinance, the city shall
be entitled to receive and collect all rents, issues and profits
arising in any manner from the property so conveyed. The City
Treasurer may demand from the former owner o'f said property, or any
person having any interest therein, or any person in the possession,
actual or constructive, of said property, or of any part thereof, an
accounting for said rents, issues and profits, and may at any time
after recording of the deed to the City as aforesaid demand and receive
possession of the property so conveyed, and such possession shall be
surrendered to .any person designated by the City Treasurer, authority
· for such designation being hereby granted. For the enforcement
of the provisions of this section, the City Treasurer is authorized
to commence and maintain an action or actions in behalf of the City.
All moneys recovered under the provisions of this section shall be
paid into the City Treasury to the credit of the general fund and shall
not be considered as a credit on the amount, necessary to be paid in
redemption of the property from the sale to the City.
SECTION ?5:
The Treasurer must enter in appropriate columns in the
delinquent li~t, opposite the description of each parcel of land sold,
sold.
the date of sale and the total amount for which such parcel of land was /
-24-
In case of a subsequent redemption, the City Auditor must make a note
of such redemption and the date thereof in the margin of the delinquent
list opposite the description of the land sold. Wherever by any
other section of this ordinance provision is m~ie for the cancellation
of a certificate of tax sale, the tax sale itself may be cancelled for
like reasons by the same board or officer mentioned in said section;
and whenever any sale is so cancelled, the auditor shall be notified
thereof, and shall enter the fact and date of such cancellation upon
the margin of ~he delinquent list opposite the description of the
property involved.
SECT ION 75:
A redemption of the property sold may be made by the
owner or any part~ in interest, within five years from the date of the
sale to the City, or at any time prior to the ~ sale of said
land by the city, in the manner provided by section 107 of this ordi-
nance.
SECTION 77: ·
Redemption must be m~de to the City Treasurer on an
estimate furnished by the auditor, in lawful malay of the United S~ates,
and the treasurer must account to the city for all moneys received
under such redemption, which said money shall be distributed in the
manner provided by section 106 of this ordinance.
SECT ION ? 8:
If the property is not redeemAd within five years from
the date of the sale to the city, the Treasurer or his successor in
office, must make the city a deed of the property. Said deed shall be
in substance and may be in form, as follows:
"This indenture, made the ...... day of ~......... l~..,
between . ................ Treasurer of the City of Bakersfield, State
of California, first party, and the City of Bakersfield, second party
witnesseth:·
That whereas the real property hereinafter described was duly
by~ the City o~ Bakersfield
aseessed~for taxation in the year 19.., to ................. (stating
name as on assessment roll) and was thereafter on the ..... day of
· ................ 19...., duly sold to the City of Bakersfield by
..... · .... ' ........... , Treasurer of said City of Bakersfield, for non-
payment of delinquent taxes which had been legally levied in said
year 19..., and were a lien on said real property, the total amount
for which the same was sold being .............. ,
And whereas the period of five years has elapsed since said
sale and no person has redeemed the said property.
Now, therefore, the said first party in consideration of the
premises, and in pursuance of the statute in such cases made and
provided does hereby grant to the said second party that certain real
property in the City of Bakersfield, County of Kern, State of California,
more particularly described as follows, to-wit: ..........................
in witness whereof said first party has hereunto set his hand
the day and year first above written.
Tre'~surer of the City of Bakersfield. "
No other ~att ers need be recited in the said deed .than those
provided for in the above form, whether the sale is made before or
after this ordinance takes effect.
No charge shall be made by the treasurer for the making of any
such deed. All such deeds shall be recorded in the office of the
County Recorder of the bounty of Kern, and said recorder shall be paid
for filing, recording and indexing each deed,out of the City Treasury
in the same manner that other claims are paid· After such deeds
have been duly recorded the same shall be returned to the City Treasurer
and placed on file.
SECTION ?9:
When property has been 'sold to a purchaser at a delin-
quent tax sale, other than the City of Bakersfield in pursuance of section
73 of this ordinance, the treasurer must forthwith execute a deed to such
-26-
purchaser, or his assigns, conveying said property;~ provided, no
deed shall be delivered in any event until redemption has been made
of such property and all taxes, penalties, interest and charges have
been paid which may have accrued.by reason of any previous tax sale
or delinquency. Said deed shall be in substance and may be in form
as follows:
"This indenture made the ....... day of ......... 19...,
between .................. , Treasurer of the City of Bakersfield, State
of California, first party, and .................. , second party,
witnesseth:
That whereas the real property hereinafter described was duly
assessed for taxation in the year 19...., to .. .......................
(stating name. as on assessment roll) and was thereafter on the ,, .....
day of .. ............ 19..., duly sold to ..... ............... ... by
..................... Treasurer of the City of Bakersfield for non-
payment of delinquent taxes which had been legally levied in said year,
and were a lien on said real property, the total amount for which
the same was sold being ................. ; And,
~hereas, all taxes levied and assessed against said property
prior to the y~ar 19.., have been paid and discharged~
~$ow, therefore, the said first party in consideration of ~he
premises, and ~n pursuance Sf the s~atute and ordinance in such case
to
made and provided does hereby grant/said second party that certain
real property in the City of Bakersfield, County of Kern, State of
California, more particularly described as follows, to-wit: ..........
IN WITNESS whereof said first party has hereunto set his
hand the day and year first above written.
"~reasurer of "the City of ~akersf-~.~
No other matters need be recited in the said deed than those
provided for in the above form,
~X~x~~E~x~x~. No charge shall be made by ~he
treasurer for making any such deed. The provisions of sections~0 and
81 of this ordinance are hereby made applicable to the deed herein
provided for. -2?-
SECTION 80:
The deed~mentioned in either of the two foregoing
sections, duly acknowledged or proved, is prima facie evidence that:
law and
1. The property was assessed as required by/ordinance.
law and
2. The property was equalized as required by/ordinance.
~w and
3. The taxes were levied in accordance with/ordinance.
4. The taxes were not paid.
5. At a proper time and place the property was sold as
prescribed by ordinance, and by the proper officer.
6. The property was not redeemed.
?. The person who executed the deed was the proper officer.
8. Where the real estate was sold to pay taxes on personal
property, that ~e real estate belonged to the person liable to pay
the tax.
SECTION 81:
Such deed, duly acknowledged or proved, is (except
as against actu. al fraud) conclusive evidence of the re~larity of all
other proceedings, from the assessment by the assessor, inclusive, up
to the execution of the deed. Such deed conveys to the City the
absolute title to the property described therein, free of all
inc~abrances, except any lien of taxes levied for state, county or
school purposes, and except .when the land is o~ed by the United States,
or this State, in which case it is prima facie evidence of the ri~t
of possession, accrued as of the date of the deed to the City,
SECTION 82:
The assessment book or delinquen~ list, or copy thereof
certified by the City Auditor showing unpaid taxes against any person
or property, is prima facie evidence of the assessment, the property
assessed, the delinquency, the ~ount of taxes due and unpaid, and
that all of ~he fo~s of law and ordinance in relation to assessment
and levy of taxes have been complied with.
-28-
SECTION 85:
The Treasurer shall have power and it is hereby made
his duty, at any time after receiving from the City Auditor the
assessment book, in pursuance of the provisions of section 48 of
this ordinance, to collect the taxes due on personal property, except
where real estate is liable therefor, by seizure and sale of any
personaly property owned by the delinquent.
SECTION 84:
The sale must be at public auction and of a suff~cient-
amount of the property to pay the taxes, percentages and costs.
SECTION 85:
The sale must be made after one week's notice of the
time and place thereof given by publication in the official newspaper
or by posting in three public places.
SECTION 86:
For seizing ~r selling personal property for taxes
the assessor may charge in each case the sum of Three Dollars and
the cost, if said personal property is advertised, ~£ advertising
the same, and in addition thereto the same mileage and keeper's fee
as is allowed by law to the Sheriff of the County when seizing and
keeping property subject to execution under attachment.
SECTION 87:
On payment of the price bid for any property sold,
the delivery thereof with a bill of sale vests the ~itle there%o in
the purchaser.
SECTION 88:
All excess over the taxes, percent and cost of the
proceeds of any such sale must be returned to the owner of the pro-
perty sold, and until claimed must be deposited in the city treasury,
subject to the order of the owner, heirs or assigns
-29-
~ECTION 89:
The unsold portion of any property may be left at the place
of sale at the risk of the owner.
SECTION 90:
The city treasurer must on or before the last day of June
of each year attend at the office of the auditor with the delinquent
list with all items collected marked "paid" thereon, and the auditor
must then carefully compare the list with the assessment of persons and
property not 'marked "paid" on the assessment book, and when taxes have
been paid, must. note the fact in the appropriate column in the assess-
ment book.
SECTION 91:
The treasurer must then take and subscribe to an oath which
must be attached to the delinquent list, stating that every person and
all property assessed in the delinquent list on which taxes have been
paid has' been credited in the list with such payment.
SECTION 92:
The auditor must then foot up the amount of taxes remaining
unpaid and credit the treasurer with the amount and have a final settle-
ment with him,~nd the delinquent list must remain on file in the auditor's
office.
SECTION 95:
At the time mentioned in section 57 of this ordinance, the
treasurer must make an affidavit endorsed on the list, that the taxes
not marked "paid" have not been paid.
SECTION 94:
It shall be the duty of the treasurer within thirty days
after the sale cf any land for delinquent taxes, to furnish the assessor,
the complete printed list of all such. lands so sold, and thereupon the
assessor shall enter upon the assessment book of the current year, imme-
diately after the description of the property, the fact that said proper-
ty has been sold for taxes and the date of such sale.
Upon all bills or statements of or for taxes accruing on said
property subse¢tuent to the date of such sale, and prior to the redemption
of sa. id property, or the execution to the city of a deed therefor, there
shall be distinctly and legibly written, printed, or stamped the words
"sold for taxes", and also the date of such sale.
-50-
8V. CTION 95:
Ail taxes, penalties or costs thereon heretofore or
hereafter paid more than once, or heretofore or here~fter erroneously
or illegally collected, or any taxes heretofore or hereafter paid upon
an assessment in excess of the actual cash value of the property so
assessed by reason of a clerical error of the assessor as to the excess
in such cases, or any taxes heretofore or hereafter paid upon an
erroneous assessment of improvements on real estate not in fact in ex-
istence when said taxes become a lien, may, by order of the .council,
be refunded by the city treasurer.
When the taxes, penalties and costs hereinbefore
referred to are levied in behalf of any school district and collected
by the officers of the city, the same may be refunded upon order of
the council and the city treasurer shall pay the amount to be refunded
out of any money in his possession belonging to the appropriate fund
of such school district.
No order for the refund of taxes, penalties or casts
under this section shall be made except upon a verified claim therefor,
verified by the person who has paid said tax, or by his guardian, or in,
case of his death, by his executor or administrator, which said claim
must be filed within three years after the making of the payment sought
to be refunded.
In no case shall any judgment be rendered in favor of
plaintiff in any action brought for the enforcement or allowance of
any rights or claims under this section ~mXmml~X~Xam~x~~X '
if the said action be brought by an assignee of the person paying said
tax, or by any person other than the person who paid said tax, or by his
guardian, or in case of his death, by his executor or administrator.
SECT I0N 96:
When property that is exempt from taxation, except as
provided in section 5 of this ordinance, has been erroneously assessed,
or when improvements, which did not in fact exist when the tax became
a lien, have been erroneously assessed on real estate, the council may,
upon s~tisfactory proof thereof, with the written consent of the city
attorney, and by an order entered upon its minutes, direct the auditor
to cancel such assessment; and if real property has been sold to the
city for non-payment cf the taxes levied 'on such property or improve-
ments so erroneously assessed, and a deed therefor has been ismued to
the city, and the city has not disposed of the property so sold, the
order of the council shall also direct the county recorder to cancel
the deed so issued, so far as the s~ne relates to such exempt property
or non-existing improvements.
~ECTION g?:
When the treasurer discovers that any property has
been assessed more than once for the s_~me year, he must collect only
the tax justly due and make his return of the facts by his certificate
to the auditor and council, and the council shall thereupon enter an
order upon its minutes directing the auditor to cancel such double
assessment by an entry on the margin of the assessment book, and also
upon the delinquent list should such double assessment be carried
thereon. If the property assessed under such double assessment has
been sold to the city and a deed therefor has been issued to the city,
the order of the council shall further direct the county recorder to ~
cancel th~",.record of such deed so issued, before the city has disposed
of the property thereby conveyed. Provided no cancellation of double
assessment or deed shall be made in any case, until the taxes, penalties,
costs and other charges by law against the property, or one of such
assessments shall have been paid. In c~se the treasurer issued an
erroneous deed to any property upon which the taxes have' been fully
paid for the ye~.~r therein mentioned, such facts shall be certified to
the council by 1;he auditor and treasurer and thereupon maid council
shall .make and enter in its minutes an order authorizing the county
recorder to cancel such erroneous deed.
SECTION
When real property has been correctly assessed and sold
to the city for delinquent city taxes, any misstatement of facts or
clerical errors occurring or appearing in the
~S~X de ed issued thereQn, -.~, may be corrected by the treasurer
or his successor in office, upon an order of the council entered upon
its minutes directing ccrrection~ by the issuance of a new or amended
~m~~.~ deed when it can be determined by the
assessment or subsequent proceedings what was originally intended.
When a new or amended certificate of sale or tax deed is issued under
this provis,ion, such certificate or deed shall be in letters and figures
as far as practica~eShe same as the original, excepting as to the
correction of the error or omission, and shall also contain a statement
giving reasons for the issuance of the new or amended certificate of
sale or deed. The provision herein relative to correction of
errors in certificate of sale and deeds shall apply only to all sales
of property heretofore or heresfter made wherein the city was or ia
the purchaser.
SECTION
~ If the treasurer discovers before the sale that on
account of ~r~e~.~a~ssessment or of sny other error any land ought
not to be sold, he must not offer the s~e for sale, and the council~
must cause the assessor to enter the uncollected taxes upon the
assessment book of the next succeeding year to be collected as
other taxes entered thereon.
SECTION 100:
%%1~en land is sold for taxes, correctly imposed,
the property of a particular Person, no misnomer of the owner or
supposed owner or other mistake relating to the ownership thereof,
affectgthe sale or render%_it void or voidable.
SECTION lOl:
If any person removes from the City of Bakersfield
after being assessed on personal property, the s~ssessor may employ
-55-
an attorney to sue for and collect the taxes assessed, in the
nsm.e of the assessor, but such assessor shall not be relieved
from the provisions of this chapter.
SECTION 102:
On the trial a certified copy of the assessment
signed by the auditor of t2scity with the affidavit of the
treasurer thereto attached,that the taxes have not been paid,
describing it as on the assessment book or delinquent list,
is prima facie evidence that such tax and the per centum are
due ~!.~d e~2.x.~l~e. JJmim.r~o jJ'u~dg~eut~, unless the ~Af~zic~Ad~f proves that
the tax was paid.
SECTION 103:
In case property assessed for taxes ~'~ purchased
by the city pursuant ~Q ~.~rovisions~ection 73 of this ordinance,
it shall be assessed each subsequent year for taxes until
deed is made to the city therefor, in. the same manner as if it
had not been so purchased.
SECTION 104:
In case the assessment is made under the provisions
of section 10~ of this ordinance, and the lands are not redeemed
from a previous sale had under section 75 of this ordinance, as
provided by '.law, no sale shall be had under the assessment author-~
ized by said section 105.
SECTION 105:
In case property is sold to the city pursuant to
section 73 of this ordinance, and is subsequently assessed pursu-
ant to section 10~ of this ordinance, no person shall be permitted
to redeem from such sale, except upon paSrment of the amount of
such subsequent assessment, costs, fees, penalties and interest.
SECTION 106:
V~henever property sold to the~ city pursuant to the
provisions of this ordinance, shall be redeemed as herein provided,
the money received on account of such redemption shall be distributed
as follows:
The original and subsequent taxes and all percentages,
penalties and interest paid on redemption, together with the additional.
penalties received on account of delinquency and the costs, shall all ·
be paid into the treasury for the use and benefit of the city, and
shall be appor~/i~o~e~d between the seTeral funds of the city in the
proportion~the taxes are levied. The city treasurer shall keep
an accurate account of any and all money received in pursuance of
this section, s,nd shall on the first Monday of June in each year make'
and deliver a report verified by his affidavit, of each account, year
for year, to the council, in such form as they may desire.
SECTION 107:
In all cases where real estate has been sold, or may
hereafter be sold, for delinquent taxes to the city, and ~he city has
no~ disposed of the s~e, the person whose real estate has been or may'
hereafter be sold, his heirs, e~cutors, a~inistrators, or other
successors in interest, shall at any time after ~he s~e ~s been sold'
to the city and before the city shall have disposed of the s~me, have
the ri~ to redeem such real estate by paying ~o the treasurer of
the City of B~ersfield the ~ount of taxes, penalties and costs due
thereon at the ~ime of said sale, with interest on the aggregate
~ount of said taxes, a~ the ra~e of seven per cons per ann~; ~nd also
all ~axes tha~ were a lien upon said real estate a~ the time said
ta~s becks delinquent;and also all u~paid taxes of every description.
by the city
assessed against the property/for each year since the sale; or, if no~
Bp assessed then upon the value of the property as assessed in the year
nearest the time of such redemption, with interest from. the first' day of
July following each of said years, respectively, at ~he s~e rate, to
the time of redemption;and also all costs and e~enees of such redemp-.
tlon, s. nd pe~lties ae follow~, to-wit: Ten ~ cent if redeemed
within six months from. the date of sale; twenty per cent i'f redeemed
within one year therefrom.; thirty per cent if redeemed within two years
therefrom; forty per cent if redeemed within three years therefrom;
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forty-five per cent if redeemed within four years therefrom; fifty
percent if redeemed within five or any greater number of years therefrom
The 'Penalty shall be computed upon the amount of each year's taxes in
like manner, reckoning from the time when the lands would have been sold
for the taxes of that year, if there had been no previous sales thereof.
The city auditor shall, on the application of the person
desiring tc redeem, make an estimate of the amount to be paid, and shall
give him duplicate certificates of the amount, Specifying the several'
amounts thereof, which certificates shall be delivered to the city-
treasurer, together with the money, and the treasurer shall give
duplicate receipts, written or indorsed upon said certificates, to.
the redemptioner,, who shall deliver on$ of said receipts to the city
auditor, taking his receipt therefor.
The city treasurer shall settle for the moneys received as
for other city moneys. Upon the payment of the money specified in
said certificate,, and the giving of the receipts as aforesaid by the
treasurer and auditor, any deed or certificate of sale that may have
been made to the city shall become null and void, and all right, title.
and interest acquired by the city, under and by-virtue of the tax wa~e,
shall cease and determine. Upon consummation of the redemption, the
city auditor shall report same to the county recorder, whereupon the '
recorder shall note on the margin of the certificate of sale or deed,.
if issued, the fact of such redemption, ds. re thereof and by whom
~edeemed. The receipts of the city treasurer and auditor may be
recorded in the recorder's office of the County of Kern, in s. book
of deeds and the recording thereof shall have the same affect as that~
of a deed of reconveyance of the interest conveyed by such deed or
certificate of sale.
SECTION 108:
A redemption may be ms. de of. any lot, piece or parcel of
land contained in an assessment, separately from the whole assessment,
in the manner following: In the estimate provided for in the pre-
ceding section, the auditor shall estims.te the amount of city taxes
due on such lot, piece or larcel of land, together with a proper pro-
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portion of taxes due on personal property under such assessment, and
such redemption shall be made in the manner provided for in the pre-,
ceding section. The County Recorder shall note on the margin of
the record of the certifics.te of sale, a description of the property
thus redeemed and shall specifically set forth the several amounts
of taxes paid upon such redemption.
SECTION 10~:
A partial redemption may be made, separately from the
whole assessment, of any lot, piece or parcel of land contained in
any assessment, if such lot, piece or parcel has a separate valuation
on the assessment roll in the manner following: In the estimate
provided for in the preceding section, the auditor shall estimate.~
the amount of taxes due on such lot, piece or parcel of land, together'
with a proper proportion of the taxes due on personal property under
such assessment;, and of the taxes due ,t~xe" school district; and such
redemption shall be made in the manner provided for in the preceding-
section. The county recorder shall note on the margin of the
record of the certificate of ssle, a description of the property thus
redeemed, and ~lhall specifically set forth the several amounts of
taxes paid upon such redemption.
SECTION 110:
At any time after the assessment book has been rec~eived
by the treasurer, and the taxes have become Payable, the owner of any
property assess~ed therein, who may claim that the assessment is void'
in whole or in part, may pay the same to the treasurer under protest,.
which protest shall be in writing, and shall specify whether the whole
assessment is claimed to be void, or if a part, what portion, and in
either case the grounds upon which such claim is founded and when
paid under protest, the payment shall in no case be regarded as vol-
unts. ry payment, and such owner may at any time within six months after
such payment bring an action against the city, in the .superior court
to recover back the ~ax so paid under protest; zmm~x~ provided, however,
that no recovery shall be had in any 'such action unless such action be
brought by such owner or his guardian, or in case of his or her death,
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by his or her executor or administrator; and provided further, that no
recovery shall be had in such action if the same be brought by an
assignee of such owner, or by anyone other than the persons last herein-.
above designated. A~nJ~it shall be adjudged that the assessment, or the
part thereof referred to in the protest, was void on the ground specifi-
ed in the protest, judgment shall be entered against such city there-
for. CHAPTER VIII.
SECTION 111: Collection o--~a-x~s--~e treasurer on certain
personal property.
The assessor must collect the taxes on,~:all property
when, in his opinion, said taxes are not a lien upon real property-
sufficient to secure the payment of the taxes. The taxes on all
assessments of possession of, claim to, or right to the possession of-
land, shall be immediately due and payable upon assessment, and shall
be collected by the assessor as provided in this chapter.
SECTION 112:
In the case provided for in the preceding section, at
the time of making the assessment, or at any time before the first
l~onday of August following the assessment, the assessor may collect
the taxes by seizure and sale of any personal property owned by the
person against whom the tax is assessed, or if no personal property
can be found, then the assessor may collect the taxes by seizure
and sale of the right to the possession of, claim to or right to the
possession of the land.
SECT I0~- 113:
The provisions of sections 84, 85, 86, 87, 88 and 89
of this ordinance apply to such seizure and sale.
~ECTION 114:
In the enforcement of the provisions of section 111,
the assessor shall be governed as to the amount of taxes to be collect-
ed by him on the property mentioned in said section, by the city rate
on the previous year.
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SECTION 115:
1[hen the rate is fixed for the year in which such collect
ion is made, then if a sum in excess of the rate has been collected,
such excess must be repaid ~ the city to the person from whom the
collection was nmde, or to his assignee, on demand therefor.
SECT ION ll6:
If a sum less than the tax at the rate fixed upon the
valuation thereof after equalization, has been collected, the defi-
ciency must be collected by the treasurer either by a sale of the pro-.
petty on which the same iQ a lien, if any, in the same manner as other
taxes on real and personal property are collected, or by seizure and
sale of any per~onal property owned by the person against., whom the
tax is assessed,, in the same manner provided in sections ll2 and
for the seizure and sale by the ~ssessor; provided, that no action
sh~ll be maintained to collect such deficiency unless the treasurer
she. ll, at least fifteen days before the commencement of such action,.
deposit in the United States post office, addressed to the person
owing such tax, at his last known place of residence, a notice in
writing, informing, him of the amoun~ and nature of such tax, and tha~
unless the same is paid within fifteen days action will be brought
for the same; and any action commenced without such notice shall be
dismiese~.
SECTION ll?:
The assessor, on the first ~onday in each month, must
make a settlement with the auditor, and must pay into the city treasury,
all moneys collected by him for such taxes during the preceding month..
SECTION
The auditor must, as soon as the assessment book for
the year comes into his hands, note opposite ~he names of each person
-$~-
from whom taxes have been collected the amount thereof.
SECTION 119:
Aa seen ae the rate of taxation for the year is fixed,
the auditor must note, in connection with the entry made under the
provisions of the preceding section, the amount of the excess er
deficiency.
SECT I0N 120:
Within fifteen days after the first ~&onday in August
of each year, the auditor of the city must make careful examination
of the assessment book or books of the city, and ascertain therefrom·
the amount or amounts of all taxes that should have been collected
by the assessor in pursuance to this chapter, and which have net been
collected. He must then state an account to the assessor, and demand
from him that the amount or amounts so remaining uncollected shall be
paid into the city treasury within fifteen days from the date of said
demand.
If, at the expiration of said time, the assessor has
not settled for and paid said amount or amounts i~to the treasury
as aforesaid, the city attorney must 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 the trial
of such action no defense shall be admissible, except that the assess,
ment or assessments are illegal, invalid, or void.
CHAPTER IX
MISCELLAh~EOUS PROVISIONS .
SECTION 121:
Clerical omissions or errors or defects in descriptions
or defects in form in any assessment book, when it can be ascertained
from the assessment book or from. the assessor's maps or block books, or
from the list furnished by the property-owner, what was intended to be
assessed, or what should have been assessed, may, with the written
consent of the city attorney, be supplied or corrected by the assessor
at any time after the assessment was made, prior to the sale for
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delinquent taxes;
Provided, that where said change will decrease the amount of
taxes charged against the taxpayer by reason of said assessment, the
consent of the council shall also be necessary to said change; and
provided further, that where said ~hange will increase the amount
of taxes charged against the taxpayer by reason of said assessment,
the person so charged shall be given at least five days' notice of
the time when the matter will be heard by the council and he may
at such time present any objections he may have .to such change to
the council, and their decision in the matter shall be conclusive.
The date ~nd nature of every such correction shall be entered on
the assessment book opposite said assessment and the written author-
ity therefor shall be filed by the assessor with the auditor and
preserved by the auditor as a public record, and he shall make the
proper charges or credits in his account with the treasurer.
SECTION 122:
When the omission, error, or defect has been carried
into a delinquent list or any publication, the list or publication
may be rep~lished as amended, or notice of the correction may be
given in a supplementary publication.
SECTION 123:
The publication must be made in the same manner
s,s the original, publication, and for not less than one week.
SECTION 124:
In the assessment of land, advertisement and sale
thereof for taxes, initial letters, abbreviations and figures may be
used to designate the lot, block or parts thereof, the town~hip,
range, section or part thereof.
SECTION 125:
No assessment or act relating to assessment or
collection of taxes is illegal on account of informality, nor
because the same was not completed within the time required by ~aw.
SECTION 126:
Taxes must be paid in the lawful money of the Unted
States. A tax levied for a special purpose may be paid in such funds
as may be directed.
SECTION 127:
The treasurer, assessor, clerk of the council and each
member of the council must separately perform the duties required of
him in his office, and must not, except in the cases provided by
law and ordinance perfox~n, the duties required of any other officer
under this title.
SECTION 128:
Whenever the city shall become the owner of any property
sold for taxes and the deed to the city has been filed with the County
Recorder of the County of Kern, as provided in. section 78 of this
upon written application of any person desiring to purchase such property
~crdinance~th~ council may~, by written authorization, direct
the treasurer to sell the property or any part thereof as in his judg-
ment he shall deem advisable, in the manner following:
He must give notice of such sale by first publishing a
notice for at least three successive weeks in the official newspaper.
Such notice must. ste~te specifically the p~ace of, and the day and hour
of the sale and shall contain a description of ~he property to be sold
and shall also contain a detailed statement of all the delinquent taxes,
penalties, costs, interest, and expenses up to the date of such sale
and shall give the name of the person to whom the property was assessed
for each year on which there may be delinquent taxes against said
property or any part thereof and said notice shall also embody a
copy of the authorization received from the council.
It shall be the duty ~the treasurer to mail, within
~ve days after the publication of said notice of sale, a copy of
said nc.tics, postage thereon prepaid and registered, to the party to
whom the land was last assessed next before the sale, at his last known
postof£ice address. At the time set for such sale, the treasurer
must sell the property described in the council's authorization and
said notices, at public auction to the highest bidder for cash in law-
ful money of the United States; but no bid shall be received or
accepted at such sale for less than the amount of all the taxes
levied upon such property and all costs and penalties for every
year delinquent as shown by the delinquent rolls for said years
to the date of the execution of the deed to the city, and all
expenses accrued to the date of the sale under this section, to-
gether with interest at seven per cent per annum from the first day
of July following delinquency in. each of said years to the date of
the sale hereunder, computed upon the aggregate amount of such
delinquent taxes, penalties and costs; provided, however, that if
the council shs~ll by resolution entered upon its minutes, declare
that, in their judgment, the property so owned by the city, and
particularly desccibed in said resolution, is not at that time of
value great enough that it can be sold by the city for a sum equal
to the amount of all taxes levied upon said property, and all
interests, costs and penalties, and expenses up to the date of such
sale, and that it would be to the best interest of the city to
sell the said property for a sum to be stated in said resolution
less than the s~ above named, upon receipt of a copy of said resolu-
tion, certified by the clerk of the council, the treasurer may
thereupon sell the said property so designated in said resolution for
a sum not less than the sum stated in said resolution, together with
the expenses of sale. The expense of giving the notice herein required
shall be a charge against the property so advertised, and shall be
collected by the treasurer, and no redemption of such property before
said sale may be had without payment of such cost of advertising; and
to secure the payment of such advertising cost the treasurer shall
s
demand in advance from the party or parties~seeking to purchase, a
deposit with said officer of a sum sufficient to defray such cost of
advertising, whioh deposit shall be forfeited in the event said party
to purchase
or parties fail or refuse/at such sale; provided, that if the party
or parties so depositing fail to secure such property on their bid,
e~ch deposit shall 'be returned, and such advertising cost shall be
collected from the successful purchaser. Provided, 8,1so, that if
the council shall by resolution entered upon the minutes, direct the
sell
treasurer t~mp~ ~ ~X~ any property which
has been deeded to the city, and shall authorize him to order the
necessary advertising to be done at city expense, the treasurer shall
thereupon proceed as though a deposit had been made to cover advertis-
ing costs, and shall add a proportionate part of the total expense
of advertising to the amount of taxes, penalties and interest charge-
able against es~ch tract or parcel sold. In any case in which no
sale is made, the advertising shall be charged and paid as are other
city charges.
SECTION 12g:
The treasurer shall pay all moneys received from
such sale into the city treasury and the treasurer shall account
for the same as for all other city funds. On receiving the
amount bid, as ,prescribed in the preceding section, the treasurer must
execute a deed to the purchaser, which deed shall be in substance
and may be in form as follows~
"This indenture, made the .~... day of ..... .... lg..., between
............... treasurer of the city of Bakersfield, State of
California, first party, and . ............. of the county of .. ......
State cf . .......... ~ ........... , second party, witnesseth:
That whereas, the real proper~y hereinafter described was duly
sold and conveyed to the city of Bakersfield for the non-payment of
taxes which had been~legally levied and which were a lien upon said
property under and in accordance with law, and
Whereas, in conformity with ordinance, the city of Bakersfield,
acting by and through ............. treasurer as aforesaid, did offer
said property, hereinafter described, for sale at public auction to
the highest bidder, at which sale said second party became the purchaser
of the whole thereof for the sum of $ ...... L .....
Now, therefore, the ss.id first party in consideration of the
premises and in pursuance Sf the statute in such case made and provided,
does hereby grant to the said second party, his heirs and assigns, that
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certain real property hereinbefore referral to, and situate in the
· .......... county of .............. ., State of California, more
particularly described as follows, to-wit: . .....................
IN WITNESS V~HEREOF, said first party has hereunto set his hand
the day and year first above written.
B~kersfield."
No other matters need be recited in the said.deed than those
pro~tded far in the above form. No charge shall be made by the
treasurer for the making of any such deed, Said deed shall be
prima, facie evidence of all the facts recited therein and shall
operate to convey all of the interest of the city in and to said
property.
Within ten days after each sale as provided in the preceding
section, the treasurer shall report to the assessor and county
recorder, giving the name or names of all persons to whom deeds have
been issued under the provisions of this section, together with the
dates of such deeds, the amount for which the property was sold,
a description of the property conveyed, together with the numbers
and dates cf the certificates of sale and of the tax deeds by which
title to such property so granted was conveyed to the city.
The county recorder shall note on the margin of each certifi-
cate of sale and of each tax deed involved in the sale and transfer
of such property, the name of the purchaser, the date of the deed
to the purchaser and the consideratZion named ~herein. The assessor
shall use such report in his determination of the ownership of such
property for assessment purposes.
Whenever, in any action at law, it shall be determined by a
court that the sale and conveyance provided for in thiB and the
preceding section are void for any reason and t~at the purchaser
from the city may not be finally awarded the property so purchased,
no decree of tlhe court shall be given declaring a forfeiture of the
property until the former owner, or other party in interest, shall
have repaid to the purchaser the full amount of taxes, penalties and
costs paid out and expended by him, to be determined by the court,
in pursuit of the city's title to the property so sold. The said
purchaser may also present a claim against the city, in the manner
provided by law, for a refund of the amount, paid into the city treasury
as the purchase price of' such property in excess of the amount for
which he may have been reimbursed for taxes, penalties, and costs
as herein provided, and such excess shall be refunded in accordance
with section 95 of this ordinance.
SECTION 130:
The council may at any time after a delinquent list
has been delivered to the treasurer, direct him not to proceed 'in the
sale of any property on said list whereon the taxes shall amount to
three hundred dollars or more. Upon such direction the treasurer
must make out and present to the council, a certified copy of the
entries on the delinquent list relative to such tax, and the council
shall thereupon, direct the ~ity attorney to bring suit against the
delinquent in the superior court of the County of Kern, in the name
of the people of the City of Bakersfield to enforce such collection,
The provisions of the Code of Civil Procedure relating to pleadings,
proofs, trials, and appeals, are hereby made applicable to the pro-
ceedings herein, provided for. The moneys received in pursuance of
this section shall be accounted for as prescribed in the preceding, sect-
ion.
,SECTION 131: '
All provisions of this ordinance relating to the delin-
quency of taxes and the sale of property for such delinquent taxes, and
the issuance of bills of sale or deeds shall apply to the collecting
by the city of the property taxes for the school fund which may be
assessed and levied in the Bakersfield School District upon property
outside of the corporate limits of the said city, for those years where
the city shall have levied and collected taxes for school purposes in
said district.
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SECTION 132:
If any section, sub-section, sentence, clause or
phrase of this ordinance-is for any reason held to be unconstitutional
or invalid, such decision shall not affect the remaining portions of
this ordinance. The City Council hereby declares that it would
have passed this ordinance and each section and sub-section thereof
irrespective of the fact that any one'or more of the sections, sub-
sections, sentences, clauses, or phrases be declared unconstitutional
or invalid.
SECTION 135:
The following ordinances are hereby expressly repealed:
Ordinance Ho. 9 entitled "An ordiuance regulating the assessment
of property in the City of Bakersfield and the collection of taxes
thereon",
Ordinance No. ~ entitled "An ordinance regulating the assess-
ment of property within the City of Bakersfield",
Ordinance No. 16§ entitled "An ordinance amending section
sections 58 and 59 o~ ordinance No. 9, entitled (an ordinance
regul, ating ~he assessment of property in the City of Bakersfield and
the collection of taxes thereon)",
Ordinance No. 165 entitled "An ordinance amending section 84 of
ordinance No. 9 entitled (an ordinance regulating the assessment of,
property in the City of Bakersfield and the collection of~ taxes .there-
on~ "~
Ordinance ~oo ~8~ entitled "Amending seetions I and ~ of ordinance
No. l~, m,,~m~ an ord,.hanes regulating the assessment of pz~operty
within t~e Cit~,of ~akersfield."
Ordinance No. ~88 entitled "~ ordinance ~roviding for publica-
tion of Notice that taxes are due and payable; fixing the time ~en
taxes are due and payable; fixing ~he ~ime when taxes become delinquent,
and the penalty for such delinquency."
SECTION 1~
This ordinance shall be in full force and effect
from and after thirty days from the date of its passage.
I hereby certify that the foregoing ordinance was
passed by the Council of the City of Bakersfield, on the 4th day of
February, 1916, by the following vote:
NAYES:
ABSENT:
of the City of B~ersfield.