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HomeMy WebLinkAboutCC Ord 154 1930-02-20 r .- -. . """"':. ....-.::...... -- , , , ' ~.' ,::/~!~AL O;:":ICIA~ ',:~,~ .~-'. I':>~" ~ ,~_ J!, THE CI'lY COUNCIL OF ~HE CI'l'Y OF SEAL q~ ~T! '.f.~:"" .1..\ 1 OelANGE, STA'fE OF OALlFORNIA, HERE,I1TH UBi.I'r"1'6 'neP'i;?EFlcE AS A REFEi1E;'lDUin AND ;ITHOUT PE'l'I'flON 'l1'tls~l'U1\, ~J!!l 7g'" ^,. HG OHDI~ANCE FOR ADOPTION TO BE VOTED UPON AT THE NEXT SUCCE,':DING GENBRAL l.lUNICIPAL ELF.CTION TO BE HELD IN SAID CITY ON AiRIL 14, 1930: OrlDIHANCE NO. / S-~ ,- AN OrlDINANCE OF 'J.'""rlE CITY OF SEAL BEACH, CALIFORNIA, FOR THE ASSESS~,!ENT AND COLLECTION OF TAX2:S IIi SAID CITY, ~HE APPOINT- :.;ENT OF A D:;FUTY CITY OLERK :IHO SHALL BE EX-OFFICIO TAX ASSESSOR, AND R"':PEALING ORDINANCE NO. 12 AND ALL ORDINAi'rOES AIID PARTS OF ORDIN._ r CES IN COi!FLICT HEffEltlITH. - .1 The People of the City of Seal Beach, Oalifornia, do ordain as follows: section l. That there is hereby created the office of Deputy Oity Clerk who shall be Ex-Officio Tax Oollector of the City of Seal BeaCh, Oalifornia, which office shall be designated as Oity Assessor, and who shall assess all property in said City in the manner more fully herein- after provided fdr under the provisions of this Ordinance and under the laws of the State of California. Sec. 2. That the fiscal year of the Oity of Seal Beach shall ~) cOlLmence with the first day of July and end with the thirtieth day of June of each year. sec. 3. That all property within the corporate limits of the ::.. City of Seal Beach is subject to taxation, except such property as may be exempt under the laws of the United States or the State of ~' Oalifornia, and muse be assessed at its full cash value; but nothing in this ordinance shall be construed m require or permit double taxation. Sec. 4. That the City Assessor must, between the frat I Monday tn March and the first Monday in July following in each year, ascertain the names of all of the taxable inhabitants and descri~ ions of all of the property ":i thin the corporate limits of the City of Seal Beach subject to taxation, and must assess such property to the persons by whom it was owned or claimed @r in whose possession or control tt was at twelve o'clock meridian of the first Monday in March; but no mistake in the description of or in the owner, or supposed owner, of the property assessed shall render the assessment thereof invalid. 1. l. r) I I I - Ordinance Number ' That the City Assessor must exact from e~h . .Nt. -.J~~ r ~...,~_ ~..g..- person a statement, in writing and under oa{~ setting forth 6~ specifically all or the real and personal property owned or Sec. 5. claimed by such pe~son or in his possession o~ uDder his control at twelve o'clock meridian on the first Monday in March; such statement shall show, separately: First: All property belonging to, claimed by or in thepossession or under the control or msnagement of such peril) n; ;)econd: All property belonging to, claimed by or in the possession or under the control,Ol'management of any firm of which such person is a member; Third: All property belonging to, claimed by or in the possession or under the control or management of any cor- poration of which such person 1. president, secretary, cashier or managing agett ; Fourth: An exact description of all lots and lends, imp~ovements and personal property, including all vessels, steall1ers and other water crsfts, subject to municipal texation and all taxable stste, county, city and other municipal or public bonds and the texable bonds of sny person, firm or corporation snd deposits of money, gold dust, bullion or other valuables and the names of the persons with whom such deposits are made snd the place or places where they may be found; Fifth: All solvent credits unsecured by deed of trust, mortgage or other lien on real or personal property due or owing to such peril) n, or any rim of whioh he is a member, or due ..-L- or owing to any corporation of which he is president, secretary, cashier or mSlll8ging agent, deducting from the sum total of such credits only such debts unsecured by trust deed, mortgage or other l:le n on real or personal property as ma y be owing by such person, firm or corporation to bona fide residents of this state; and no debt shall be so deducted unless the stqtement shows the amount of such debt as stated under oath in aggregate; provided in case of banks the statement is not required to show the debt 2. ,. I I I - /1 Ordinance Nu~er in detail or to whom it is owing, but the City Assessor, shall have the privilege of examining the books of sudl bank to verify said st>atement. 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 include such property in the stateme~ made by him, but his statement mUst show the name of the pe rson or officer who made the statement in which such property is included. The legislative Body of said city shall furnish the City Assessor with blank forms for the statements provided for in this section affixing thereto an affidavit which must be sub- stantially as follows: "I, . . . . . . , do swear that I am a resident of .. . . that the above list contains a full and correct statement of all property subject to taxation which I, or any firm of which I am a member, or any cor- poration, association or company of which I am a presi- dent, secretary, cashier or managing agent, owned, claimed, managed, possessed or controlled at 12 o'clock M. on the first Monday in March last and which is not already aasessed this year; and that I have not in any manner whatsoever transferred or disposed of any property or placed any property out of the City of Seal Beach, or my possession, for the purpose of avoiding any assessment upon the same, or making this statement; and that the debts therein stated as owing by me, or by such firm, assoc+stion, corporation or company, are owing to bona fide residents of this state or to firms or corporations doing business in this state." The affidavit to this statement on behalf of a firm or corporation shall state the principsl place of business of the firm or corporation and in other respecte must conform subS; antially 3. I I I ". Ordinance NUmDer to the preceding form. ::sec. 6. That the City Assessor may fill out the statement at the time he presents it or he may deliver it to the person and require him, within an appointed time, to return the same to him properly filled out. Sec. 7. That the City Assessor shall have the same power and shall be vested with the same authority as is given to the County Assessor by Section 3632 of the Politioal Oode of the state of California; that every person who shall refuse to furnish any statement required by this ordinance or to make and subscribe the a ffidavit respecting his name and place of residence as required in said Section 3632 or to appear and testif1, when requested to do so by the City Assessor, as provided in said Section 3632, shall, for each and every refUsal and as often as the same is repeated, forfeit to the City of ~.R.~""7'~ n~~the sum of one hundred dollars, in gold coin of the states, to be recovered by action brought by the City !r!'"- "R I Vnited Assessor in the name of the city; and that all moneys or penalties so recovered must be paid into the city treasury for the use of the city. Sec. 8. That, if alV person, after demand made by the City Assessor, neglects or refUees to give, under oath, the statement herein provided for or to comply with any other re- quirements of this title, the City Assessor must note the refusal on the assessment roll opposite the name of suCh person and must make an estimate of the value of the property of such person, and the value fixed by the City Assessor, mus t not in any case be reduced by the Legislative Body. i:lec. 9. That, whenever the City Assessor has not received from the owner of a lot or tract of land within the corporate limits of the city the statement required by Section 5 herein, or when such statement does not describe sufficiently the lot or tract of land to enable him to a ssess the same as re~ired by law, and the owner or his agent or, in case they 4. I I I - Ordinance Number cannot be found or are unknown, the person in possession thereof neglects for ten days after demand by the Oity Assessor to fUr- nish him with such description, the City Assessor shall proceed as provided in section 3634 of the Political Code of the ~tate of Oalifornia. Sec. 10. That, if the owner or claimant of any property not listed by another ~erson is absent or unknown the City Assessor must make an estimate of the value of such property; that, if the name of the absent owner is known to the City Assessor, or if it appears of record in the office of the County Recorder, where the property is situated, the property must be assessed to such owner, but if unknown to the City Assessor, or if it does not sppear of record, as aforesaid, the property must be assessed to unknown owner. Sec. 11. That all personal property consigned for s~e to any person within this City from any place outside of this city must be assessed as other property. Sec. l~ That when a person is sssessed as agent, trustee, bailee, guardian, executor or administrator, or in any other representative capacity, his representative designation must be added to his name and the assessment entered on a separate line from his individual assessment. Sec. 13. That the legislative body shall furnish the City Assessor an assessment roll with appropri~ heading~ in which said City Assessor must list all property within the city, and in which must be specified, in separate columns under the proper' head. 1. The name and post office address, if known, of the person to whom the property is assessed; 2. Lands, by metes and bounds, reference to the lot and block in accordance with the system of numbering as the same may appear upon the official maps of the City at Seal Beach, or by other description sufficient to identify it, and the improvements thereon, and, in case such land is not described 5. I I I - Ordinance Number by lot or block on any offic1Bl map, then, also, an e st1mate of the number of acres contained therein; 3. All personal property, showing the number, kind, amount snd quality; but a failure to enumerate in detail such personal property shall no~ invalidate the assessment; 4. The oash value of the real estate; 5. The cash value of the improvements on such real estate. 6. The cash value of all personal property other than money; 7. The amount of money; 8. The assessment of the franchise, rolling stock, roadway, roadbed and rails within the city as apportioned by the State Board of Equalization; 9. The total value of all property; 10. The total value of all property after equalization by the Board of Equalization. Sec. 14. That the City Assessor must prepare an index to the a BSessment roll which mus t show the name of the taxpsy er the book, page, or pages, whereon his assessment appears and the post office address of such taxpayer. or of his agent, when known. sec. 15. That the City Assessor must, when directed so to do by the Legislative Body of said city, upon a map book, which must be supplied by the Legislative Body as reqpired. make a plan of the varlous blocks within the city and mark thereon, under each subdivision, the name of the person to whom it is assessed. ::sec. 16. That the taxable improvements owned by any person, firm, association or corporation located upon land exempt from taxation shall be assessed upon the assessment roll in the same msnner as other property; but no value shall be assessed against such exempt land, nor shall such land, under any circumstances, be charged with or become responsible for, any assessment made against taxable improvements located thereon. 6. I I I .. Ordinance Number Sec. 17. That in entering said assessments con- taining solvent credits subject to deduction as provided by Section 3628 of the Political Oode of the State of California, the CitY' Assessor must enter, in the proper column, the value of the debts referred to in said section and deduct the same; and making the deduction from the total value of the prop erty assessed as above provided, he must enter the remainder in the column provided for the total value of all property for taxation and the cash value of the improvements on real estate assessed to persons other than the owners of real estat e shal,l be entered in the proper column in the assessment roll. Sec. 18. That lands once described on the assessment roll need not be described a second time, but any person claming the same and desiring to be assessed therefor mEU have his name inserted with that 01' the person to Whom Sl ch land is assessed. Sec. 19. That on or before the first Monday in July of each year the City Assessor shall make out and complete a true list, or assessment roll, of all taxBble property within the City. which list shall describe the property assessed and the value thereof, add up the values, enter the total valuation of each kind of property and the total valuation of al~ property on said assessment roll and shall verify said list by his. oath or certificate attached thereto and deliver it and the roll books, and maps he may have accompanying the same, and all of the originECL lists of property given to him, and shall deposit the same with the City Clerk on or before the said first monday in July of each year, and the City Clerk shall thereupon notify the Legislative Body of the City snd said City Clerk shall further thereupon notify the tax payers of the fsct ani of the time said Legislative Body will meet to equalize assessments by publication far two days in a daily or weekly newspaper published in said Oity of Seal Beach, the last at which shall be at lease ten days prior to the first meeting of said Board of Equalization, or by the posting of Slch notice in three public pIsces in said City at least ten days 7. I - I Ordinance Number fII prior to the date of said meeting of said Board of Equalization and in the meantime the assessment roll, books, maps and other papers accompanying the same must remain in the office of the City Clerk for the inspection of all persons interested. Sec. 20. That the oath required to be subscribed by said City assessor and annexed to his assessment list in said asseesment roll, though failure to take or S1 bscribe such oath, or any oath, will not in any manner effect the validity of the assessment, shall be substantially as follows: "I, . . . . . . Assessor of the City of Seal Bench, do swear that between the first Monday in March and the first Monday in ~uly, nineteen hundred and ,.. . . . I made diligent . . inquiry and examination to ascertain all the property within the city subject to assessment byme, and that the same has been assessed on the assessment roll equally and uniformly according to the best or my judsment, information and belief, at its full cash value; and that I have faithfully complied with all the duties imposed on the City Assesssor under the provisions of the revenue laws and the ordinances of the city in reference thereto; and that I have not imposed any unjust or double assessment through malice or ill-will or otherwise, nor allowed anyone to escape a just andequal aasessment through favor or reward or otherwise." l:iec. 21. That the City Assessor and his deputies are lisble on his and their official bonds for all taxes on property within the city which, through his or their willful failure or neglect, is unassessed Sec. 22. That any tax payer who shall have knowledge of any property that has escaped taxation as provided in the preceding sections, may file with the Legislative Body an sffidavit setting forth the fact that such property, through the willful failure or neglect of the Oity Assessor, has escaped taxation, together with a description of the property, as near as such taxPIl1 er may be able to give, whereupon said Legislative Body shall direct the 8. I I I .. Ordiance Number Ci ty' Attorney to commence an action on the bonds of the assessor and EI1 ch deputies for the amount of taxes lost from sum. willful failure or neglect; and the trial of suCh action, the value of the property unassessed being shown, judgment for t he amount of taxes that should have been collected thereon shall be entered. Sec. 23. The City Councilor Trustees of the City of Seal Beach shall meet at their usual place of holding meetings on the second Monday of August of each year, st 10 o'clock in the forenoon of said day, and sit as a board of equalization, and shall continue in session from day to day until all the returns of the assessor have been~ectified. They ahall have power to hear complainbi and to correct, modify, or strike out any assess- ment made by the assessor, and may, of their own motion, raise any assessment, upon notice to the party whose sssessment is to be raised. The corrected list for each tax shall be the assessment roll for said tax of said year. It shall be certified by the clerk, who shall act ss clerk of the board of equalization, as being the assessment roll for said tax, and shall be the assessmelt; roll upon which such tax is to be levied in said jear. Sec. 24. That no reduction shall be made in the valuation of property unless the party sffected thereby, or his agent, makes and filed with the bBrd a written application therefor, verified by his oath, showing the facts upon which it is claimed auch reduction should be made; and before the board grants such application or mEk es any reduction a pplied for it must first examine, on oath, the person or agent msking the ap- plication touching the value of the property of such 18 rson; a nd no reduction shall be made unless such person, or the agent, making the application attends and answers all questions pertinent to the inwuiry; and upon the hearing of S1 ch spplicstion the board mEiJ subpoena such witnesses, hear and tske such evidence in relation to the subject pending as in its discretion, it mEiJ deem Il'oper. Sec. 25. That, dlringthe session of the board tl'B City Assessor must be present and msy make any statement and introduce and examine any witnes on questions before the boa5d. 9. I I I .. Ordinance Number ~ec. 26. That, during the session of the bodrd, it may direct the City Assessor to assess any taxable property that has escaped assessment or to add to the amount, number or quantity of property when a false or incomplete list has been rendered, and to make and enter new assessments ( at the same time oancelling previous entries) when any assessment made by him is deemed by the board so incapplete as to render doubtful the collection of the tax; provided, that before the City Assessor is so ordered, notice as provided in Section 22 hereof shall be given the party interested to show cause why such property should not be so assessed. Sec. 27. That the clerk of the board must record in a book kept for that purpose all changes, corrections and orders made by the board, and during its sessions, or as soon as possible after its adjournment, must enter upon the assessment roll all changes aDd corrections made by the lx8rd and 4ecompany the same with an affidavit thereto sffixed, subscribed by him as follows: "I, . . . . . . . do swear that as City Clerk and Clerk of the Board of Equalization of the City of Seal Besch, I have kept correct minutes of all the acts of the board touching alterations in the assessment roll for the yesr 19____; and all alterations agreed to, or directed to be made, have been made and entered in the roll and that no changes or alterations have been made except those authorized by said board." and such assessment roll, as certified by the City Clerk, shall be the assessment roll upon which such tsx is to be levied in said year. Sec. 28a. That on or before the first Mondq in July of each year, or on such date in each year as shall be fixed by the Legislative Body one City Olerk, City Treasurer, Marshal or Chief of Police, Recorder or Police Judge, Street Su~rintendent and such other and appointive and subordinate officers as ml\V be 10. Ordinance Number .. I designated by said Legislative Body shall furnish the Lesiglative Body a careful estimate in writing of the amounts, specifying in detail the objects thereof, required for the business and proper conduct of their respective departments during the next ensuing year as the probable expenditures of city government for such enauing fiscal year, and the City Treasurer shall in such statement give the amount required to meet all the interest and sinking funds for the outstanding bonded indebtedness of the City and such statements from such various city officials shall also give an estimated amount of interest on deposits to be received, income from fines, licenses and other lU%l'ClIlII of revenue, exclus ive of taxes upon property and the probable amount required to be levied and raised by taxation. Sec. 28b. That the Legislative Body Shall, annually, between the first and second Mondays in August, mske a budget of the estimated amounts required to p~ the expenses of conducting the business of the city government for the fiscal year; and the budget shall be prepared in such detail as to the aggregate sum and the items thereof allowed to each department, office, board or commission, and for the general fund, as the Legislative Body shall deem advisable; and said several sums shall, after the adop- tion of the budget, be appropriated for the fiscal year to the several purposes and departments therein nsmed and smd budget shall thereupon be filed in the office of the City Clerk. Sec. 29. That the Legislative Body shall finally adopt, not later than the first Tuesday in September, sn ordinance levying upon the assessed valuation of the pt'oIB rty in the city a rate of taxation upon each one hundred dollars Of valuation sufficient to raise the amount estimated to be required in the Ennual budget less the amount estimated to be received from fines, licenses and other sources of revenue;, and the City Assessor shall compute and carry out the amount of the tax, so levied upon each parcel of property contained in said assessment roll, and enter in a separate column in the assessment roll the >>espective sums in dollars and cents, reject- ing the fractions of a cent, to be IB id on the property therein 11. I I I I I Ordinance Number .. enumerated, and segregate and place in proper columns the res- pective amounts to be paid in installments as provided in Section 44 hereof, and foot up the columns showing the total amount of taxes, and the corrected list for each tax sb811 be the assessment roll of said tax for said year and it shall be certified by the City Assessor as being the assessment roll of said tax Sec. 30. That the City Assessor shall furnish. the City Marshal, who shall be ex-officio tax and license collector a copy of said assessment roll on or before the first day of ~tober of each year and said Assessor shall deliver to said Msrshal and !sx Collector said corrected and completed assessment roll. Said Tax Collector shall, if practicable, mark the Post Office address of each absentee property owner on the assessment roll. Said Tax Collector shall publish a notice specifying in substance that the taxes on all personal property secured by real property and one-half of taxes on all real property will be due on the 1st day of November and will be delinquent on the 5th dsy of December next thereafter at 5 o'clock P.M., and that unless paid prior thereto ten per cent will be added to the amount thereof and that if said one-half be not paid before the 20th d~ of Apri~ next at 5 o'clock P.M., an additional five per cent will be added thereto. That the remaining one-half of taxes on all real pro- perty will be payable on and after the 20th day of January next and will be delinquent on the 20th day of April next theresfter at 5 o'clock P.M. and that unless paid prior thereto five per cent will be added to the amount thereof. That all taxes may be paid at the time the first installment, as herein provided, is due and pl yable; and that said notice shall further designate the times and places at which psyment of taxes may be made and shall be published for two weeks in some dally~e~~;;;;;:;, printed, published and circuJa ted insaid Oity and/or to be posted in three public places within said City. ~ec. 31. That the tax levy authorized by the Legislative Body to meet the municipal expenses for each fiscal year shell be 12. I I I Ordinance Number ' ... equivalent to those authorized and sllowed cities of the sixth class, under and by virtue of the General Laws of the State of California in such cases made and provided far. Sec. 32. That the ~axes on sny particulsr lot, piece or parcel of land contained in any assessment may be paid separately from the whole assessment, if such lot, piece or parcel of land shall have a separate valuation on the assessment roll, by paying the amount of city taxes due on such lot, piece or parcel of lend, and all tax on personal property snd penalties, if any, assessed against the same; and the City Tax and License Collector shall make an entry on the margdn of the assessment roll, with deductions from the total assessment as extended on the assessment roll, showing what certain property'has been released by the IByment of the taxes, as herein provided, together with the amounts of such taxes, separately and specifically set forth. Sec. 33. That the City Tax and License Collector must mark the date of payment of any tax, or of the several partial p~ments, as the case may be, on the assessment roll opposite the record of such assessment. Sec. 34. That all tsxes assessed, together with any per- centage imposed for delinquency and the cost of collection, shall constitute liens on the property assessed; and the tax upon per- sonal property shall be a lien upon the real property of the owner thereof; and the liens provided for in this section shallattach as of the first Monday in March in each year and may be enforced by actions in anybcourt of competent jurisdiction under the state law to foreclose such liens, or by a sale of the property affected and the execution and delivery~ all necessary certificates and deeds therefor under ssid law or such regulstions ss may be herein provided. sec. 35. That on the 5th day of December of esch year at 5 o'clock P.M. all taxes then unpaid, except the last installment of real property taxes, are delinquent; and thereafter the tax cdlec- tor must collect for the us e of the city, an a dditional ten per cent thereon; provided, that if they be not paid before the twentieth day in April next succeeding, at five o'clock p.m., he shall collect 13. Ordinance Number. .. I an additional five per cent thereon. On the twentieth day of April of each year, at five o'clock P.M., all the unpaid portions of the remaining one-half of the taxes on a 11 real property is d elinqJ.ent and thereafter the tax collector must collect for the use of the city an additional five pl r cent thereon; provided that the entire tax on any real property may be paid st the time the first installment as above provided,is due and payable; and provided, further, that the taxes on oIl personal property unsecured by real property, shall be due and payable immediately a fter the assessment of said personal proiB rty is made. Sec. 36. The City Tax Collector shall, as and when they become due, extend upon the assessment roll all penalties or additional penal sums provided for in Section 35 of this Ordinance, and after the publication of the delinquent list is begun, as hereinafter provided for, said Tax Collector shall extend upon the assessment roll the sum of $0.50 upon each lot, piece, parcel or tract of land assessed and on each assessment of personal property as the cost of publication of said list, and provided further that where remittances for taxes shall be received by United States mail, the deposit of suCh remit- tances in said mail before the taxee become delinquent shall, 1br the purpose of this section. be considered payment at the time of such deposit in said mail, and such time of deposit shall be deter- mined by the City Tax Collector from the postmark or other available evidence. All delinquencies shall be charged to said Tax Collector until fully accounted for by him to the City Treasurer of said City. Sec. 37. That on the 10tl\. day of May of each year the Tax Collector must attend a t the office of the City Treasurer with the assessment book, having all items of taxes and penalties corrected marked "Paid" and at the same time he shall deliver and exhibit to said Treasurer a complete delinquent list of all persons and property then owing taxes and if said Treasurer be not satisfied that it con- tains a full and true statement of all taxes corrected he shall req1ire an immediate accounting for any deficiency. Sec. 38. That on or before the 8th day of June of each year the Tax Collectcr shall ~blish the delinquent list, which 14. I I I I I .. Ordinance Number must contain the names of the persons and a description of the property delinquent and an amount equal to the total amount' of all taxes, assessments, penalties and costs due and which are a lien thereon, in sccordance 14th and as is more particularly set forth in Section 3764 of the Political Code of the state of California as amended in 1929, Statutes of 1929, Chapter 422, and as further provided by Section 1, Article IV of the Constitution of the State of Oalifornia. That such notice or publication must be made once a week for three successive weeks in aome newspaper or supplememt thereto, printed, published and circulated in said Oity and/or in the Oounty of Orange, State of California, such notice must designate the day and hour when the property will, by operation of law, and according to law, be sold to said City; and such sale must not be less than twenty-one" nor more than t~enty-eight, days from the time of the firat publication of said notice, snd the place of sale aaie shall be the office of the Tax Oollec- tor of said City. As soon as such publications have been made as hereinbefore required and"in the manner provided for, said Tax Collector shall file in the office of the City Clerk a copy of such pub~ication or publicationa with the AffiGsvit of the Publisher of said Newspaper to the effect that said publica- tion was msde in a newspaper or supplement thereto, stating . its name and place of publication snd the dates of the appearance of said publicstion therein, whiCh said affidsvit shall be and is primary evidence of all of the facts states therein. That after such publication, said Tax Collector shall collect, in addition to the taxes due on said deli~quent list. and penalties the sum of $0.50 on each lot, piece or tract of land separately assessed and on each a ssessment of personal proper1:f so delinquent which amount shall be paid into the City Treasury as the tsxes are paid and shall be in payment for the cost of said publication Sec. 39. That, on the Gay and hour fixed for said sale, all property delinquent, upon which the taxes of all kinds, penalties snd costs shall have not been paid, shall, by 9peration of law and 15. I I I Ordinance Number ~ according to law and by the declaration of the CitJ Tax and License Collector, be sold to the City of Seal Besch, and the City Tax and License Collector shall make an entry of the words: "Sold to the city" on the assessment roll opposite the tax, and the Oity Tax and License Collector thereof in his settlement mSQe pursuant to the provisions ~f this ordinance; provided, that on the day of such sale the owner or person in possession of any property offered for sale for taxes due thereon may pay the tsxes, penalties and cost due; and, provided, further, that when the original tax amounts to the sum of One Hundred and Fifty Dollars, or more, upon any piece of property or assessment delinquent, the city may bring action against the owner of said property for the collection of said tax or taxes, penalties and costs, and the Legislative Body may authorize t~e City Attorney to bring such action for the collection of any such tax or taxes in the proper Court in the name of the City of Seal Beach and under the provisions of the Codes of the State of C81ifornis, relating to pro- pleadings, proofs, trials and appeals applicable thereto and for such services said attorney shall be entitled to receive a fee equal to twenty-five per cent of the amount of suCh delinquent taxes. Sec. 40. That the City Tax snd License Collector must make out a delinquent tax sale certificate for each piece, parcel or tract of land sold, dated on the day of such sale, stating, (when known), the name of the person to whom assessed, a description of the land sold, that it was sold for delinquent taxes to the city, giving the amount and the year of the assessment, and specifying when the cib.; will be entitled to a deed thereto; and such oertificate must be signed by the C~ty Tax and License Collector and filed with the City Treasurer; and in case of any redemption of any of said property, so sold to the city, the Oity Treasurer shall write on such certificate describing such property, the fact of suCh redemption from sale, and designate the date thereof and by whom redeemed. Sec. 41. That, whenever property has been sold'for taxes and remains unredeemed upon each subsequent assessment, the City Treasurer shall enter upon the assessment roll immediately after 16. Ordinance Number '" , .. ~ the description of the property the fact that said property has been sold for taxes and the date of said sale; and upon all bills or statements of or for taxes accruing on said property, subsequent to the dste of said sale and prior to the redemption of said property II or the execution to the city of a deed thereto, shall be distinctly and legibly written, printed or stamped the words: nSold for taxes", and also the date of such sale. I I . Sec. 42., In all cases where real estete hss been sold, or may hereafter be sold, to the Oi ty for delinquent taxes and t he ci ty has not disposed of the same;-the 'person whose estate has been or may hereaftth> be sold, his heirs, executors or other successors in interest shall, at any time after the same has been sold to the city, have the right to redeem such real es ta te by paying to the Ci ty T~asurer the amount of taxes, penalties for delinquency and costs due thereon at the time of such sale, with interest on the aggregate amount of said taxes at the rate of seven per cent per annum, and also all taxes that were a lien upon said real property at the time said taxes Decame delinquent and also on all unpaid taxes of every description assessed against the property for each year since the sale, as shown on the delinquent assess- ment rolls in the then permanent custody of the City Treasurer, or, if not so assessed, then upon the value of the property as assessed in the Jlear nearest the time of such redemption, w:lt h interest from the first day of July of esch of said years, respectively, at the s alD8 rate, to the time of redemption, and also all costs and expenses of such redemption and the additional penalties prescribed in Section 3817 of the Politicsl Code, Amendment of 1929, Statutes of 1929, Chapter 422, and/or subsequent amendments thereto. Sec. 43. That, if the property is not rede~med within the time allowed by law for its redemption, the City Tax and License Collector, or his successor in office, may make a deed to the city of the property and such deed shall be, in substance and form, as follows: nTHIS INDENTURE, Made the day of , 19____ between Tax and License Comlector of the City of Sea~ Beach, County of orange, State of California, first party, and 17. I I I Ordinance Number, .. the City of Seal Beach, second party. WITNESSETH: That, WHEREAS, the real property hereinafter described was duly assessed for taxati0n in the year 19___, to (stating name as on assessment roll) and was thereafter on the day of Beach by , 19____, duly sold to the City of Seal , Tax and License Collector of said City of Seal Beach, 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 ssle and no person has redeemed the said property; NOW, THEREFORE, the said first party in consi~,eration of the premises, a nd in pursuance of the law in such case made and pro- vided, does hereby grant to the ssid second party that certain real property in the County of Orange, State of California, and more particularly described as follows, to-wit: . IN WITNESS WHEREOF said first party has hereunto set hts hand the day and ,year firs~ hereinabove written. Tax and License Collector of the City or Seal Bes ch. n Sec. 44. That no other matters need be recited in such deed but those provided for in the above fOllD, and all of said deeds shall be recorded in the office of the Oounty Recorder of the County,of orange; and said deed, duly acknowledged or proved, is primary ..... "t. evidence thata .. ~, ' 1. The froperty was assessed as required by law; The property was equalized as required by law; 2. 3. The taxes were levied inaccordance with law; 4. The taxes were not paid; 5. At a proper time and place the property was sold as prescribed by law and by the proper officer; 18. I I I .. Ordinance Number e. Where the real estate was sold to pay taxes on personal property, the real estate belonged to the person liable to pay such taxes. Sec. 45. That such deed, duly acknowledged or proved, is (except.as against actual fraud), conclusive evidence of the regularity of all proceedings from the assessment by the city Assessor up to the execution of the deed, both inclusive, and thwt such deed conveys to the city the absolute title to the property described therein, free from all incumbrances, except when the land is owned by the United states, the state, the county or the city, in which Case it is prima facie evidence of the right of possession accrued as of the date of the deed to the city. sec. 46. That the assessment rOll,,0p",Q,el,j,n,quent lis t, or a " copy thereof, shall be credited with the amount certified by the City Tax Oollector, showing unpaid taxes against any person or proper- ty, is prima facie evidence of the assessment, the property assessed, the deliqquency, the amount of the taxes due and unpaid, snd that all of the forms of law in relation to the asseesment and levy of such taxes have been complied with. sec. 47. That when the Citf Tax Oollector discovers that any property has been assessed more than once for the same year, or that property exempt from taxation has been erroneously assessed or when improvements, which did not in fact exist when the tax became a lien, have been erroneously assessed, he must col~eot only the tax justly d~. and make return of the facts by proper certificate to the Legislative Body, and provided further that when any taxes penalties or costs have been paid more than once, or erroneously, , or illegally collected, or any taxes paid on any assessment are in excess of tie actual cash value of the property 80 assessed by res son of a clerical error of the City Assessor as to the excess of such payments, or any taxes paid upon Bn erroneous assessment of improvements upon real estate not in fact in existence when the taxes became a lien, may, by order of the Legisletive Body, be refunded. Sec. 48. That when real property has been correctly 19. I I I Ordinance Numhe~ .. assessed and sold to the City for delinquent taxes, any mis- statement of facts, or clerical errors occurring or appearing in the Certificate of Sale or in the Deed issued thereon, may be corrected by the Tax Oollector, or his successor in office, upon an order of the Legislative Body entered upon its minutes, direct- ing such correction by the issuance of a new or amended Certificate of Sale or Tax Deed, and such new, or amended, Certificate of Sale, or Tax Deed, shsll contain a statement giving the reasons for the issuance thereof; provided, however, that in event the Tax Oollector discovers before a sale that ona ccount of an irregu- lar assessment, or of any other error, any land ought not to be sold, he must not offer the same for sale, but must report the fact to the City Assessor, who must enter the uncollected taxes upon the assessment roll of the next succeeding year to be collected as other taxes entered thereon. Sec. 49. That, when land is sold for taxes correctly im- posed upon the property of a particular person, no misnamer of the owner, or supposed owner, or other mistake relating to the ownerShip thereof, affects the sale or renders it void or voidable. Sec. 50. That, in case property assessed for taxes is purchased by the city pursuant to the prOVision of this ordinance, it shall be assessed each subsequent year for taxes until a deed is made to the city therefor in the s~e manner as it if had not been purchased. Sec. 51. That in case an assessment is made under the provision of Section 50 of this ordinance and the land is not re- deemed from the previous sale had under the provisions of this ordinance, no sale shall be had under the assessment authorized by section 50. Sec. 52. That, whenever property sold to the city pur- suant to the provisione of this ordinance shall be redeEmed, as herein provided, the moneys received on account of such redem~~ion shall be paid into the city treasury. Sec. 53. That a partial redemption may be made separately 20. Ordinance Numbe~ . . ,. I from the whole assessment of any lot, piece or parcel of land, contained in any assessment if such lot, piece or parcel of land has a separate valuation on the asses~~ent roll. Sec. 54. That, at any time after the assessment roll has been received by the City Tax and License Collector, and the taxes have become payable, the owner of any ~roperty assess- ed therein, who may claim that the assessment is void, in whole or in part, may pay the taxes therein to the City Tax and Licens6 Oollector under protest, which protest shall be in writing and shall specify whether the whole assessment is claimed to be void, or, if a part only, what portion, and, in either case, the grounds upon which such claim is founded and, when so paid under protest, the payment shall in no case be regarded as voluntary payment and such owner may, at any time within six months after such payment, recover the same as provided in Sec- II tion 3619 of the Political Code of the State of California. I Sec. 55. The Oity Olerk shall cause a reference to this ~ ordinance, or proposition, to be included in the Notice of Election for the regular municipal election to be held on April l4th, 1930. in said Oity of Seal Beach, California, and shall cause this Ordinance, or proposition, to be printed and shall mail a copy thereof, enclosed in an envelope with a sample ballot, to each voter at least ten (10) days prior to said election, and at said election the City Olerk shall have printed ballots to be used for voting upon said proposition, in the manner provided under the Initiative and Referenduc Act , being an Act to provide for direct legislation by Cities and Towns, including Initiative and Referendum, in effect July 28th, 1917, statutes of 1917, at page 655, General Laws of the state of California, and any smendments thereto, and if a majority of the qualified electors voting on this Ordinance as proposed shall vote in favor thereof, such Ordinance shall thereupon become a valid and binding Ordinance of the Oity of Seal Beach, California, and be considered adopted upon the date that the vote is canvassed and j 21. r'" (-' " . '1' ~ I I I , Ordinance Number , . declared by the canvassing board and go into effect the first ~onday in March, 1931, and in event of such adoption, the City ClArk shall certify a copy thereof to the Oounty Auditor of the County of orange, state of California. Approved this 2J ~ day of February , 1930. ~;ayor of h) 4{='" , Vi..- t.;;,j Cit.A..f.4" the City of Seal ~ach, California. . Attest: City ~~~~~l California. Bea ch, I, OLLI~ 3. PADRICK, Oity Olerk of the City of Seal Beach, and ex-officio clerk of the Trustees and Oity Council of the said City, do hereby certify that the whole number of members of the Trustees and City Oouncil of the City of Seal Beach, is five; that the foregoing Ordinance was duly approved by the City Council of said City at a regular meeting l1eld on the 20th day of February, 1930, and that said Ordina',ce ~as duly passed by the following vote; to ~it: Ayes, Oouncilmen: Noes, Councilmen: Hz:.}. J..;. d, <jft,r-4., 4/v,t, 'j~. ~cP) ~~J. Absent, Councilmen: &~/1~J~ ~ @i~A~/. 22.