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HomeMy WebLinkAboutOrdinance #12 ORDINANCE NO. 12. AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH PROVIDING FOR THE ASSESSMENT AND COLLECTION OF CITY TAXES. The Board of Trustees of the City of Huntington Beach do ordain as follows: Section 1. — The fiscal year of the City of Huntington Beach shall commence on the first day of July of each year. Section 2. — All property within the corporate limits of the City of Huntington Beach is subject to taxation by this city, except such property as may be exempt under the laws of the State of Californian or the United States of America, and must be assessed at its full cash value; but nothing in this ordinance shall be construed to require or permit double taxation. Section 3. — The City Clerk and ex-officio Assessor must, between the first Monday in March and the first Monday of July of each year, ascertain the names of all taxable inhabitants, and all the property within the corporate limits of the City of Huntington Beach subject to taxation; and must assess such property to the persons by whom it was owned or claimed, or in whose possession or control it was, at 12 o'clock meridian of the said first Monday in March; but no mistake in the name of the owner or supposed owner, of the property assessed shall render the assessment/thereof invalid. Section 4. — The Board of Trustees shall furnish the City Clerk and ex-officio Assessor an assessment roll with proper headings in which the said Assessor shall list all property within the City. and in which must be specified in separate columns under the proper head: (1) The name of the person to whom the property is assessed; (2) Land, by meter and bounds, or description sufficient to identify it, giving an estimate of the number of acres, or of the number of feet front and depth in each particular lot and block, according to the system of numbering in the city, and increments thereon; (3) All personal property showing the number, kind, amount, and quality; but a failure to enumerate in detail such a failure to enumerate in detail such personal property, does not invalidate the assessment; all bonds hereafter issued by the State of California, or by any county, the State of California, or by any county, city and county, municipal corporation, or district(including school, reclamation, and irrigation districts)within said state, shall be free and exempt from taxation; also the personal property of every householder to the amount of one hundred dollars, the articles to be selected by each house holder, shall be exempt from taxation; ORD.012 1 (4) The cash value of the real estate, whether in acreage or lots; (5) The cash value of improvements on such real estate; (6) The cash value of improvements on real estate assessed to persons other than the owners of the real estate; (7) The cash value of all personal property, exclusive of money; (8) The amount of money; (9) The total value of all property as per county assessment. (10) When any property, except that owned by a railroad or other quasi-public corporation, is subject to or affected public corporation, is subject to or affected by a mortgage, deed of trust, contract, or other obligation by which a debt is secured, the assessor must enter in the proper column, the value of such security, and deduct the same. In entering assessments containing solvent credits subject to deductions as provided by the state constitution, the assessor must enter, in proper columns, the value of the debts entitled to exemptions, and of the debts entitled to exemptions, and deduct the same. In making the deduct the same. 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 as fees city assessment. (11) The total value of all property as per city assessment. (12) The total value of all property after the equalization by the board of Trustees. Section 5. — The City Assessor must prepare an index to the assessment roll, which must show the name of the tax-payer, the book and page, or pages where on this assessment appears, and the Post Office address of such tax payer, or of his agent when known. Section 6. — The Assessor must, between the first day of March, and the first day of June of each year, mail, or deliver, a blank statement to each person, firm or corporation claiming, owning or possessing any taxable property within the City of Huntington Beach calling for a statement from such person firm or corporation under oath which shall show separately: (1.) All property belonging to, claimed by, or in the possession, or under the control or management of such persons. (2) All property belonging to, or claimed by, or in the possession, or under the control or management of any firm of which such person is a member ORD.012 2 (3) All property belonging to, claimed by or in the possession, or under the control or management of any corporation of which such person is president, secretary, cashier or managing agent. (4) And exact description of all lots and lands, improvements and personal and property 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 bullion, or other valuables, and the names of the persons with whom such deposits are made, and the places in which they may be found; all mortgages, deeds of trust, contracts and other obligations by which a debt is secured, and the property in the city affected thereby. (5) All solvent credits unsecured by deed of trust, mortgage or other lien on real or personal property due or owing to such person or any firm of which he is a member, or due or owning to any corporation of which he is president secretary, cashier or managing agent, deducting from 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 owning by such person, firm or corporation to bona fide residents of this state. No debt shall be so deducted unless the statement 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 in detail, or to whom it is owning; but the City Assessor shall have the privilege of examining the books of said banks to verify said statement. When ever 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 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 7. — The Board of Trustees of said city must furnish the city Assessor with blank forms for the statements provided for in section 6 hereof, affixing there to an affidavit which must be substantially as follows. ,I, , do swear 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 corporation, association or company of which I am president, cashier, secretary or managing agent, owner, claimed, possessed, controlled or managed, 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 what so ever transferred or dispersed of any property, or placed any property out of the City of Huntington Beach, or any possession, for the purpose of avoiding any assessment upon the same, or making this statement; and that the debts there in stated as owing by me or by such firm, corporation, association or company, are ownig to bona fide residents of this state, or firms or corporations doing business in this state." ORD.012 3 The affidavit to this statement on behalf of a firm, association or corporation must state the principal place of business of such firm, association or corporation, and in other respects must conform substantially to the preceding form. The said blank statement shall also contain a notice that the same must be filled out and returned to the City Assessor on or before the third Monday in June. Section 8. — The assessment roll, or list, of the real property and such personal property in the City of Huntington Beach, the taxes on which is a lien on real property referred to in Section 4 of this ordinance, shall be filled out by taknig or making a copy of the assessment of the said property on the records of the County Assessor of the County of Orange. for the year for which the assessment is sought to be made. Section 9. — The assessor shall then compare the valuations thus ascertained and entered with the valuations and data furnished by the statements received by him filled out as required and indicated in Section 6 of this ordinance and make such changes as seen just and fair, and shall copy the result of such changes into the column there in provided. These changes shall be made subject to the following rules: Rule 1. 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 manner as other real estate; but no value shall be assessed against exempt land, nor shall the land under any circumstances be charged with, or become charged with, or become responsible for any assessment made against taxable improvements located thereon. Rule 2. When any property, except that owned by a railroad or other quasi-public corporation, is subject to or affected by a mortgage, deed of trust, contract or other obligation by which a debt is secured, the Assessor must enter in the proper column the value of the security and deduct the same from the value of the property. In entering assessments containing solvent credits subject to deduction as provided in Section 3628 of the Political Code, the Assessor must enter in the proper column the value of the debts referred to in said section and deduct the same. in making the deduction from the total value of the property assessed, as above provided he must enter the remainder in the column provided for the total value of all property for taxation. Rule 3. When ever the City Assessor deems it necessary to obtain an accurate description of any tract or lot of land in the corporation limits of the City, he may require the owner, or his agent, to furnish the same, with any title papers he may have in his possession, and if on demand the owner, or agent, neglects or refuses to furnish the same the City Assessor shall proceed as provided in section 3634 of the Political Code. Rule 4. Land once described on the assessment roll need not be described a second time, but any person claiming the same and desiring to be assessed therefore may have his name inserted with that of the person to whom such land is assessed. ORD.012 4 Rule 5. If the owner or claimant of any property not listed by other persons is absent or unknown, the City Assessor may make an estimate of the value of such property. If the name of the absent owner is known to the City Assessor, or if it appears on record in the office of the recorder of Orange County, the property may be assessed to such name. If the name is unknown to the City Assessor and does not appear of record as afore said, the property may be assessed to unknown owners. Rule 6. The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, executors or administrators of such deceased persons Rule 7. Money and property in litigation in possession of a county treasurer, of a Court County clerk or receiver must be assessed to such treasurer, clerk or receiver, and the taxes be paid thereon under the direction of the court. Rule 8. When a person is assessed as agent, trustee, bailee, guardian, executer or administrator, or in any other representive capacity, his representative designation must be added to his name. and the assessment must be entered in a separate line from his individual assessment. Rule 9. Any property willfully concealed, removed, transferred or misrepresented by the owner thereof or his agent, to evade taxation, upon discovery must be assessed not exceeding ten times its value, and the assessment so made must not be reduced by the Board of Equalization. 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 has owned or controlled it for such preceding year, may be assessed at double its value. Rule 10. In case property assessed for taxes is sold to the city for non-payment thereof, pursuant to the provisions of this ordinance, it shall be assessed each subsequent year until a deed is made to the city thereof, in the same manner as if it had not been so sold. Section 10. — The City Assessor shall have the same power and be vested with the same authority as in given to County Assessors by Section 3632 of the Political code. Every person who shall refuse to furnish any statement required by this ordinance or to make and subscribe the affidavit respecting his name and place of residence required by said Section 3632, or to appear and testify 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 Huntington Beach the sum of$100 in Gold Coin of the United States, to be recovered by action brought by the City Assessor in the name of the city. All moneys or penalties so recovered must be paid into the City Treasury for the use of the city. ORD.012 5 Section. I I — If any person, after demand made by the City Assessor, neglects or refuses to give under oath the statement provided for in Section 6 hereof, or to comply with any other requirement of this ordinance, the City Assessor may note such neglect or refusal on the assessment roll opposite the name of such person and must make an estimate of the value of his property, and the value so fixed by the City Assessor must not be reduced by the Board of Equalization. Section. 12— Clerical omissions or errors, or defects in description, or defects in form in any assessment, when it can be ascertained from the assessment roll, or from the statement 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 is made, prior to the sale for delinquent taxes; provided, that where such change will decrease the amount of the tax charged against the tax- payer by reason of said assessment, the consent of a member of the finance committee of the Board of Trustees shall also be necessary to such change; and provided further that where such change will increase the amount of tax on any assessment the person so charged shall be notified at least five days before such change is made. and if said person is dissatisfied until such change he may present his objections, in writing, to the Board of Trustees and its decision shall be final and conclusive in the matter. The date and nature of every such change or correction shall be entered on the roll opposite such assessment, and the written authorizations therefore shall be preserved by said City Assessor as public records. When the omission, error or defect has been carried into the publication of the delinquent list, the list may be published as amended, or notice of the corrections may be given by a supplemental publication, which must be made in the same manner as the original publication. Section 13. - On or before the 1st day of July of each year the City Assessor must complete the assessment roll. He must take and subscribe an affidavit in the said roll to be substantially as follows. ,I, Assessor(or deputy assessor as the case may be) of the City of Huntington Beach, do swear that I have diligently examined the Orange County assessment roll of all real estate in the City of Huntington Beach, and all personal property the taxes on which is a lien on real estate in the City of Huntington Beach, and do swear that the annexed is a true copy of the same, except as to changes carried forward and indicated as such, and that the same was made by me as such Assessor . That I have diligently examined the sworn statements of property owners returned to me. and have made such changes in the Orange County assessment valuations as have seemed to me fair and just, according to the best of my judgment, information and belief, and that I have faithfully copied with all the duties imposed on the assessor under the revenue laws and the ordinances of this city; and that I have not imposed any unjust or double assessment through ORD.012 6 malice or ill-will, or otherwise; nor allowed any one to escape a just and equal assessment through favor, or rewards, or otherwise." Section 14. — Immediately upon completion of the assessment roll the City Clerk and ex-officio Assessor must give notice thereof, and of the time the Board of Trustees will meet to equalize the assessments, by publication in the newspaper doing the city advertising; and in the mean time the assessment book must remain in his office for the inspection of all persons interested. Section 15. — The Board of Trustees shall meet at their usual place of meeting on the 2na Monday in August of each year, at 10 o'clock P.M., 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 rectified. The City Clerk shall be the clerk of the Board of Equalization. Section 16. —The Board of Equalization shall have power to increase or diminish the amount of any or all assessments on the assessment roll, so as to make the same conform to the true value of the assessed property in money. Before any such assessment is increased the Board must cause notice to be given to the owner or owners of the property the assessed value of which is to be increased, by depositing in the post office of said city, postage prepaid, a notice addressed to such owner or owners, directing him or them to appear before the Board at a designated time, not less than three days after the date of mailing such notice, and show cause why such increase should not be made. At the time designated, or any subsequent time to which the matter may be then postponed, such owner or owners must be heard before the Board under oath, if he or they so desire. Section 17. — No reduction must be made in the valuation of any property unless the party affected thereby, or his agent makes and files with the Board a written application therefore verified by his oath, showing the facts upon which it is claimed such reduction should be made. Before the Board grants the application or makes any reduction applied for it must first examine upon oath the persons or agent making the application including the value of the property of such person. No reduction must be made unless such person or the agent making the application attends and answers all the questions pertinent to the inquiry. Upon the hearing of the application the Board may subpoena such witnesses and take such evidence in relation to the subject pending as in its discretion it may deem proper. Section 18. — During the session of the Board the City Assessor, or any deputy whose testimony is needed, must be present and may make any statement or introduce and examine witnesses on questions before the Board. ORD.012 7 Section 19. — Durnig the session of the Board 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 cancelling the previous entries), when any assessment made by him is deemed by the Board so incomplete as to render doubtful the collection of the tax; provided that before the City Assessor is so ordered, notice as provided in Section 16 hereof, shall be given the parties interested to show cause why such order should not be made, Any assessment made as provided in this section has the same force and effect as if made by the Assessor before the delivery of the assessment roll to the City Clerk. Section 20. — The Clerk of the Board must record in a book to be kept for that purpose, all charges, 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 and corrections made by the Board, and on or before the last Monday of August must deliver the assessment roll, so corrected, to the Board of Trustees and accompany the same with an affidavit there to affixed, subscribed and sworn to by him as follows: "I do swear that City Clerk and Clerk of the Board of Equalization of the City of Huntington Beach, I have kept correct minutes of all the acts of said Board touching alterations in the assessment roll for the year 19—; that all alterations agreed to, or directly to be made, have been made and entered in said roll and that no changes or alterations have been made therein except those authorized by said Board." The Board of Trustees shall forthwith fix the levy or rate per cent of taxes levied for all municipal purposes for that fiscal year, designating the number of cents on each one hundred dollars of property levied for each fund not to exceed in the aggregate the limits fixed by law. Section 21. — The City Clerk must then compute and enter in separate money columns in the assessment roll the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property there in enumerated, and must put up the columns showing the total amount of such taxes; and it shall be his duty at the same time whenever any property has theretofore been sold for taxes and remains unredeemed, to enter upon the assessment roll immediately after the description of the property, the fact that said property has been sold for taxes, and the year of such sale. Section 22. — On or before the second Monday in September the City Clerk shall deliver to the Marshal, as ex-officio Tax Collector the Assessment book, and take his receipt for the amount of taxes due thereon. Section 23. — Within five (5) days after the receipts of the assessment roll the Tax Collector shall publish a notice specifying in substance: — (a) That all taxes for the City of Huntington Beach are payable. ORD.012 8 (b) That all taxes for the City of Huntington Beach will be delinquent on the last Monday of November next succeeding, and 10%will be added to the amount thereof. (c) That said taxes will be due and payable to the Tax Collector, or his deputy, at his office, either in the City of Huntington Beach or at the County Seat of Orange County, as designated in said notice, and that the Tax Collector will keep certain designated office hours at such office. Such notice must be published for two week in the newspaper authorized to do the city advertising. Section 24. — Every tax has the effect of a judgment against the person, and every lien created by this ordinance has the force and effect of an execution duly levied against all property of the delinquent; the judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof. Every tax due upon personal property is a lien upon the real property of the owner thereof, from and after twelve o'clock M. of the first Monday in March of each year. Every tax upon real property is a lien against the property assessed; and every tax due upon improvements on real estate assessed to others than the owners of the real estate, is a lien upon the land and improvements; which several liens attach as of the first Monday of March in each year. Section 25. — The City Tax and License Collector must mark the date of payment of any tax. in the assessment roll opposite the description of the property on which such tax was paid. The tax on any particular lot, piece or parcel of land contained in any assessment may be paid separately from the whole assessment, if such lot, piece or parcel has a separate valuation on the assessment roll, by paying the amount of the tax due on such lot. piece or parcel of land, with the proper proportion of the amounts due as taxes on personal property and penalties and costs, if any. The City Tax and License Collector shall mark the date and amount of each such separate payment on the assessment roll opposite the description of the property on which such separate payment is made. Section 26. — The City Tax and License Collector must give a receipt to the person paying any tax or part thereof, specifying the amount of the assessment and the tax or part thereof, paid, and the amount remaining unpaid, if any, with a description of the property assessed. Upon every such receipt and upon every bill or statement of taxes, there shall be distinctly and legibly written, printed or stamped, the words"Sold for Taxes," and also the year of such sale, whenever the property described therein has been sold for taxes prior to the date of such receipt, bill or statement and remains unredeemed. ORD.012 9 Section 27. - On the last Monday of November of each year at six o'clock P.M. all unpaid taxes shall be delinquent, and thereafter the tax collector must collect for the use of the city an addition of ten cent thereon. Section 28. — On the second Monday of December of each year the tax collector must deliver to the city clerk, a complete delinquent list of all persons and property then owning taxes, and at the same time return the assessment roll. In the list so delivered must be set down in numerical or alphabetical order all matter and things contained in the assessment book and relating to delinquent persons or property. Section 29. — The City Clerk must compare carefully the list with the assessment book, and statement of all taxes due and unpaid, said clerk must foot up the total amount of taxes, so remaining unpaid, and credit the tax collector therewith, and in act a final settlement of all taxes charged against him on the assessment book; and, if said settlement does not correspond with the treasurer's receipts, the board shall require an immediate payment of any existing deficiency. If the tax collector refuses or neglects for a period of ten (10) days to make the payments and settlements required in this ordinance he is liable for the full amount of the taxes charged upon the assessment book. Section 30. —After the settlement prescribed in the preceding section, the Clerk must charge the tax collector again with the amount of taxes due on the delinquent tax list, with the 10% added thereto, and within five days there after deliver the list to the said tax collector. Section 31. — On or before the third Saturday in December of each year the Tax Collector must publish the delinquent list, which must contain the names of the persons and a description of the property delinquent and the amount of the taxes and costs due opposite each name and description, with the taxes due on personal property added to the taxes due on real estate, where the real estate is liable therefore, or where the several taxes are due from the same persons. He must append to and publish with the delinquent list a notice that, unless the taxes delinquent, together with the costs and penalties, are paid, the real property, upon which such taxes are a lien, will be sold. Such publication must be made once a week for three successive weeks in the newspaper authorized to do the city advertising, or in a supplement thereto, and such notice must designate the day and hour when the property will, by operation of law, be sold to the city; provided that the time of sale must not be less than twenty one nor more than twenty eight days from the first publication and the place of sale must be in the Tax Collector's office in the City of Huntington Beach, or at the County Seat of Orange County. Section 32. —As soon as the Tax Collector has made the publication required by section 31 of this Ordinance, he must file in the office of the city clerk. , a copy of the publication with an affidavit attached there to that it is a true copy of the same, that the publication was made in the newspaper, or supplement there to, stating its name and date of publication and the date of each appearance therein of such delinquent list, which said affidavit shall be and is primary evidence of all the facts stated there in. ORD.012 10 Section 33. — 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 city tax collector, be called off the delinquent assessment list in regular order, and be separately struck off and sold to the city as purchaser; provided, however, that the owner or person in possession of any property offered for sale for taxes due there nn may, prior to the sale of such property, pay the taxes, penalties and costs due, and thus satisfy the lien of the city upon the property. The City Tax Collector shall make an entry, "Sold to the City" of Huntington Beach," on the delinquent assessment list opposite to each piece of property, so sold, and he shall be credited with the amount of the taxes, penalties, and costs thereon in his settlement. Section 34.— The city tax and license collector must make out a certificate of delinquent tax sale for each price or tract of land sold, dated on the day of the sale, stating (where known) the name of the person assessed, a description of the land sold, that it was sold for delinquent taxes to the City of Huntington Beach, and giving the amount and year of the assessment, and specifying when the city will be entitled to a deed. Such certificate must be signed by the city tax collector, regularly numbered in a book, and the book must be filed in the office of the City Clerk. The form of such certificate of sale and record book shall be the same, so far as applicable, as that prescribed by the state controller when land is sold to the state for delinquent taxes. In case of a redemption, or a subsequent sale of any of said property by the city, the city Treasurer must cause an entry to be made on the margin of the certificate, describing such property in said certificate book of records, of the fact of such redemption or sale, giving the date thereof, and by whom redeemed. Section 35. — The City Tax Collector must, in a book provided for that purpose, enter a description of the land sold, corresponding to the description in the original assessment roll, the date of sale, that it was sold to the city, the amount for which it was sold, and must regularly number the descriptions on the margin of the book. Such book must be open to public inspection, without fee, during office hours, when not in actual use. Section 36. —A redemption of the property sold may be made by the owner, or any party 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 this ordinance. - Section 37.—Redemption must be made to the city treasurer on an estimate furnished by the City Clerk, in lawful money of the United States, and the treasurer must account to the city for all moneys received under such redemption. Section 38.—If the property is not redeemed within the time allowed by this ordinance for its redemption, the tax collector, or his successor in office, must make the city a deed to the property, reciting in such deed the name of the person assessed (when known), the date of sale, a description of the land sold, the amount for which is was sold, that it was sold for delinquent ORD.012 11 taxes, giving the assessed value and the year of the assessment, the time when the right of redemption had expired, and that no person has redeemed the property in the time required by law for its redemption. No charge shall be made by the Tax collector for the making of any such deed, and the acknowledgment of all such deeds may be taken by any officer authorized by law to take the acknowledgment of deeds. All of the such deeds shall be recorded in the office of the county recorder, and the costs of recording the same shall be paid by the city. The Board of Trustees shall provide by ordinance uniform blank deeds, upon which all conveyances to the city under the provisions of the this section shall be made. Section 39.— The matter recited in the certificate of sale must be recited in the deed, and such deed, duly acknowledged or proved, is primary evidence that: 1. The property as assessed as required by law; 2. The property was equalized as required by law. 3. The taxes were levied in accordance with law. 4 The taxes were not paid. 5. At the proper time and place the property was sold as prescribed by law, and by the proper officer; 6. The property was not redeemed; 7. The person who executed the deed was the proper officer; 8. Where the real estate was sold to pay taxes on personal property that the real estate belonged to the person liable to pay the tax. Section 40.— Such deed duly acknowledged or proved is (except as against actual fraud) conclusive evidence of the regularity of all others proceedings, from the assessment by the assessor up to the execution of the deed inconclusive. Such deed conveys to the city the absolute title to the property described therein, free from all imcumbrances, except when the land is owned by the United States, or this state. Section 41. — The assessment book, or the delinquent list, or copy thereof, certified by the city clerk, showing unpaid taxes against any persons or property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxed due and unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been complied with. Section 42.— The tax collector must, on or before the last day of February of each year, attend at the office of the city clerk with the delinquent list, with all items collected marked "paid" there on, and the clerk must then carefully prepare a list with assessment of persons and ORD.012 12 property not marked "paid" on the assessment book, and when taxes have been paid, must note the fact in the appropriate column in the assessment book. Section 43.— The clerk must then administer to the tax collector an oath, to be written and subscribed in the delinquent list, that every person and all property assessed in the delinquent list on which taxes have been paid has been credited in the list with the payment. The clerk must then foot up the amount of the taxed unpaid, and credit the tax collector with the amount and have a final settlement with him and the delinquent list must remain on file. in the clerk's office. Section 44.—It shall be the duty of the tax collector, within thirty days after the sale of any land for delinquent taxes, to furnish to the clerk a complete list of all such lands. so sold, and thereupon the clerk enter upon the assessment of the current year, immediately after the description of the property, the fact that said property has been sold for taxes, and the date of such sale. Section 45. —Any taxes, penalties and costs, paid more than once, or erroneously or illegally collected, may, by the order of the Board of Trustees, be returned by the city treasurer. When the tax collector discovers that any property has been assessed more than once for the same year, he must collect only the tax justly due, and make return of the facts, under affidavit to the clerk, who shall, when directed to do so by the Board of Trustees, cancel one of said erroneous or double assessments by an entry in the margin of the assessment book, as also on the delinquent list, should such erroneous or double assessment be carried there in. If the property assessed under such erroneous or double assessment has been sold, and a certificate or deed therefore has been issued, such facts shall be certified to the Board of Trustees by the clerk and tax collector, and there upon the Board of Trustees shall authorize the clerk to cancel such double assessment, certificate or deed; provided no cancellation of an erroneous or double assessment shall be made in any case until the taxes, penalties and costs upon one of such assessments shall have been paid. Section 46. —If the tax collector discovers before the sale that on account of irregular assessments, or of any other error, any land ought not to be sold, he must not offer the same for sale; and the Board of Trustees 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 47. When land is sold for taxes correctly imposed as the property of a particular person, no misnomer of the owner, or supposed owner, or other mistake relating to the ownership thereof, affects the sale, or renders it void or voidable. Section 48. —In case property assessed for taxes is purchased by the city, pursuant to the provisions of this ordinance, it shall be assessed each subsequent year for taxes, until a deed is made to the city therefore, in the same manner as if it had not been purchased. In case an assessment is made under the provisions of this section, and the lands are not redeemed from a previous sale had under this ordinance, no sale shall be had under the assessment authorized by this section. ORD.012 13 Section 49.—In case property is sold to the city pursuant to this ordinance, and is subsequently assessed pursuant to this ordinance, no person shall be permitted to redeem from such sale, except upon payment of the amount of all taxes, costs, fees, penalties and interest then due and unpaid for each and every year, including the year of the sale and all subsequent assessments. Section 50.—When ever property sold to the city, pursuant to the provisions of this ordinance, shall be redeemed as herein provided, the moneys received on account of such redemption, including the original and subsequent taxes, and percentages, penalties, costs and interest, shall be paid with the treasury for the use and benefit of the city. Section 51.—In all cases where real, estate has been sold, or may hereafter be sold, for delinquent taxed to the city, and the city has not disproved of the same, the person whose real estate has been sold, or may hereafter be sold, his heirs, executors, administrators, or other successors in interest, shall at any time after the same has been sold to the city, and before the city shall have disposed of the same, have the right to redeem such real estate by paying to the city treasurer the amount of taxes, penalties and costs due thereon at the time of said sale, with interest on the aggregate amount of said taxed at the rate of 10 per cent per annum; and also all taxed that were a lieu upon said real estate at the time said taxes became delinquent; and also all unpaid taxes of every description assessed against the property for each year since the sale; or if not so 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 the same rate, to the time of redemption; and also all costs and expenses of such redemption, and penalties as follows. to—wit: Ten per cent, if redeemed within six months from the date of sale; twenty per cent, if redeemed within one year there from; thirty per cent, if redeemed within two years there from, forty percent if redeemed within three years there from; forty five per cent if redeemed within four years there from, and fifty per cent, if redeemed within five years or any greater number of years there from. The penalty shall be computed upon the amount of each years' taxes in like manner, reckoning from the time when the lands would have been sold for the taxes of that years if there had been no previous sale thereof. The city clerk shall, on the application of the person desiring to 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 city treasures shall give duplicate receipts written or endorsed upon said certificates, to the redemptioner, who shall deliver one of said receipts to the city clerk, taking his receipts therefore. 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 aforesaid by the treasurer and clerk, 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 sale, shall cease and determine. The receipts of the city treasurer and city clerk may be recorded in the county recorder's office of this county in the book of deeds, and the record there of shall have the same effect as that of a deed of reconveyance of the interest conveyed by such deed or certificate of sale. ORD.012 14 Section 52.— 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 in 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 ordinance. At the time of making the assessment, or at any time before the first Monday of August, the assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed. Section 53.— The sale must be at public auction, and of a sufficient amount of property to pay the taxes, percentage and costs. The sale must be made after one week's notice of the time and place thereof, given by publication in a newspaper published in the city, or by posting in three public places. For seizing and selling personal property, the assessor may charge in each case the sum of Three Dollars. On payments of the price bid for any property sold, the delivery thereof with a bill of sale vests the title thereto in the purchaser. All excess, over the taxes, percentages and costs, of the proceeds of any such sale. must be retuned to the owner of the property sold and until claimed must be deposited in the city treasury, subject to the order of the owner, heirs or assigns. The unsold portion of any property may be left at the place of sale at the risk of the owner. Section 54.— The assessor shall be governed as to the amount of taxes to be collected upon person property, by the city rate for the previous year; provided, that the first collection of such taxes under this section shall be based upon a rate of 75 — ¢ upon each $100 valuation of property seized. When the rate is fixed for the year in which such collection is made, then, if a sum in excess of the rate has been collected, such excess shall not be apportioned to the city, but shall remain in the city treasury, and must be paid by the treasurer to the person from whom the collection was made, or to his assignee, in demand there for. If a sum less than the rate fixed has been collected the deficiency must be collected by the tax collector as other taxes on real and personal property are collected. The assessor, on the first Monday in each month, must pay into the city treasury all moneys collected by him during the preceding month. The clerk must, as some as the assessment book for the year comes with his hands, note opposite the name of each person from whom taxes have been collected the amount thereof, and as soon as the rate of taxation for the year is fixed, the clerk must note, in connection with said entry, the amount of the excess or deficiency. ORD.012 15 Section 55.— Omissions, errors or defects in the form of any original assessment or assessment-book, where it can be ascertained there from what was intended, may, on the written order of the Board of Trustees, be supplied by the assessor, at any time after the original assessment was made and prior to the sale for delinquent list in any publication thereof, the list may be published as amended or notice of the correction may be given in a supplemental publication, to be make in the same manner as the original publication and for not less than one week. But no assessment or act relating to assessment or collection of city taxes is illegal on account of informality or because the same was not complete within the time required by law; nor can the city's right and power to and collect taxes. Section 56.— The Board of Trustees shall have full power to buy a road poll-tax upon the male inhabitants of the city, liable to such tax, each year; and such powers shall be exercise by passing a resolution, electing to do so. When the Board so decides to impose a road poll-tax for any particular year, its action in the matter shall me limited by the following conditions: Every male person over twenty one (21) and under sixty (60)years of age, except honorably discharged soldiers and sailors of the units sate in the war of the rebellion, paupers, idiots, insane persons and Indians not taxed, formed in the City between the first day of May and the first day of August is liable to a road poll-tax not to exceed two (2) dollars. Said road poll-tax must be collected by the city tax collector, who shall have all the * possessed by county assessors and collectors for the collection of state poll-taxes. Section 57.—In addition to his monthly deposits with the treasurer and his quarterly settlements with the clerk, the tax collector shall make an annual report to the Board of Trustees showing the total assessed valuation of all property within the city as reported by the assessor; the charges made by the Board of Equalization; any further changes made during collection; the amount of taxes collected prior to delinquency; the amount of taxes, penalties, percentages, fees and costs collected after delinquency without sale; the amount received from sales, giving each item with the name of the owner and the fact that it was sold to the city. Section 58.—Any person violating any of the provisions of the forgoing sections of this ordinance, or who commits any of the acts therein declared to be unlawful and prohibited, or who neglects or refuses to do the duties therein required of him, is guilty of a misdemeanor, and shall, upon conviction, thereof by a court of competent jurisdiction, to be punished as provided for in section 8 of Ordinance No. 8 of the city of Huntington Beach. Section 59.—All provisions of Title 9 of the Political Code of the State of California in regard to revenue and taxation of this Ordinance shall apply to and govern all matters of revenue and taxation which are not herein specifically provided for, substituting where necessary the proper city officer for any county officer there in referred to. ORD.012 16 Section 60.— The City Clerk shall certify to the passage of this Ordinance and cause the same to be printed and published once in the Huntington Beach News, a news paper printed and published in the city of Huntington Beach and there after and thereupon it shall take effect and be in full force. Ed Manning President of the Board of Trustees of the City of Huntington Beach. M. D. Rosenberger City Clerk and ex-officio Clerk of the Board of Trustees. I, M. D. Rosenberger, City Clerk of the City of Huntington Beach, do hereby certify that the foregoing Ordinance was passed at a regular meeting of the Board of Trustees of the City of Huntington Beach, held on the 12t"day of April 1909, by the following vote: Ayes. Warner, Stewart, Howard, Helme, Manning. Noes. None. M D Rosenberger City Clerk of the City of Huntington Beach. California, I M. D. Rosenberger, City Clerk and Ex-officio Clerk of the Board of Trustees of the City of Huntington Beach, hereby certify that the foregoing ordinance is a true and correct copy of an ordinance of the City of Huntington Beach Numbered 12 and entitled, An Ordinance of the City of Huntington Beach, providing for the Assessment and Collection of City Taxes, and that the same has been published in the Huntington Beach News, a newspaper published and printed in the City of Huntington Beach according to law. Published. April 16t- 1909 M.D. Rosenberger City Clerk. ORD.012 17 phis Ordinance was reproduced from a handwritten original in its exact form to maintain its historicaCtntegrtty. This typewritten format allows for keyword searching. the handwritten originaCs can be vie wed in the City Clerks office on request.