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HomeMy WebLinkAboutOrdinance #425 ORDINANCE NO. 425____ AN ORDINANCE PROVIDING A SYSTEM FOR THE RAISING OF REVENUE BY TAXATION FOR THE CITY OF HUNTINGTON BEACH, CALIFORNIA. i The City Council of the City of Huntington Beach, 0 California, do ordain as follows: Section l: This Ordinance establishes the law of this City respecting the subject to vvhzich it relates, provided that this Ordinance shall not be construed as re- pealing Ordi nanc e No. 424 of the City of Huntington Beach entitled: "An Ordinance of the City Council of the City of Huntington Beach , California, Defining and Declaring an 1 Emergency to Exist and Providing for the Payment of Taxes with Interest in Lieu of Penalties , and the Payment Thereof �J in Installments". Section 2: All persons who, at the time this 1 Ordinance goes into effect , hold office under any ordinance repealed by this Ordinance, which offices are continued by this Ordinance, continue to 'hold them according to their former tenure. Section 3: Any action or proceeding commenced before this Ordinance takes effect , or any right accrued, is not affected by this Ordinance, but all procedure taken shall l conform to the provisions of this Ordinance as far as possible. - 1 - �tls­ Section 4: If any provision of this Ordinance, or its application to any person or circumstance, is held invalid, the remainder of the Ordinance , or the application of the provision to other persons or circumstances, is not affected. Section 5: Unless the context otherwise requires, the general provisions hereinafter set forth govern the con- struction of this Ordinance. Section 6: Division, chapter, article, and section he adi ngs do not in any manner affect the scope, mean- ing, or intent of the provisions of this Ordinance. -,. Section 7: Whenever any reference is made to IF - any portion of this Ordinance or of any other ordinance of 1 this city the reference applies to all amendments and addi- tions thereto now or hereafter made. Section 8: "Section" means a section of this Ordinance unless some other ordinance is specifically mention- ed and "subdivision" means a subdivision of the section in which that term occurs unless some other section is expressly mentioned. Section 9: The present tense includes the past and future tenses; and the future, the present . Section 10: The masculine gender includes the feminine and neuter. ,- Section 11: The singular number includes the , i plural, and the plural the singular. lT - 2 - -Oct r o� Section 12: "Shall" is mandatory and "may" is permissive. Section 13: "Oath" includes affirmation. Section 14: "Person" includes any person, firm, partnership, association, corporation, company, syndicate, estate , trust, business trust , or organization of any kind, Section 15 : "Property " includes all matters and things, real, personal, end mixed, capable of private owner- ship. Section 16: "Real estate" or "real property" includes : (a) The possession of , claim to , ownership of, or right to the possession of land, (b ) All mines , minerals , and quarries in the land, all standing timber whether or not belonging to the owner of the land, and all rights and privileges appertaining thereto. (c ) Improvements. Section 17 : "Improvements" includes: (a) All buildings, structures, fences, and fixtures erected on or affixed to the land. (b) All fruit, nut bearing, or ornamental trees and vines , not of natural growth, and not exempt from taxation. (c ) Alfalfa, after the first year' s planting. Section 18: "Personal property" includes all property except real estate. -- 3 � 1 ayz5' i Section 19: "Possessory interests" means: (a) The possession of , claim to , or right to the pos- session of land or improvements, except when resulting from ownership of the land or improvements. (b) Taxable improvements on tax exempt land. _c Possessory interests shall not be considered as sufficient security for the payment of any taxes. Section 20: "State assessed property" means all property required to be assessed by the state board of equali- zation under section 14 of Article XIII of the constitution. Section 21: "Roll" means the entire assessment roll. The "secured roll" is that part of the roll containing state assessed property and property the taxes on which are a lien on real property sufficient , in the opinion of the asses- sor, to secure payment of the taxes. The remainder of the roll is the "unsecured roll". The "local roll" is those parts of the secured roll and the unsecured roll containing property which it is the city assessor' s duty to assess. i Section 22: "Value", "full cash value " , or "cash 1 value" means the amount at which property would be taken in payment of a just debt from a solvent debtor. Section 23: "Assessee" means the person to whom property or a tax is assessed. Section 24: "Lien date" is the time when taxes for any fiscal year become ,a lien on property. This time is the first Monday in March preceding the beginning of the fis- cal year for which the taxes are to be collected. 4 - i Section 25 : "Assessment period" is between the lien date and the end of the regular, annual time within which the city board of equalization may equalize assessments. Section 26: "Redemption officer" means the city collector. Section 27: "Taxing agency" includes the state$ county and every district that assesses property for taxation purposes and levies taxes or assessments on the property so assessed. Section 28: "Revenue district " includes every district for which this city assesses property and collects taxes or assessments. Section 29: "Amount of sold taxes " on property which has been sold to the city means the sum of the following amounts: (a) The amount of taxes which were a lien on the real property at the time of sale. (b) All other unpaid taxes of every description which were a lien on the property for the year of sale and for each year since the sale, as shown on the rolls. As used in this subdivision, "rolls" does not include any roll for 'which the time of sale to the city is not paste Section 30: "Current taxes" means taxes which are a lien on property but vh.ich are not included in the ( 'amount of sold taxes" as defined in this Ordinance , except that between a lien date and the time in the same calendar year when property is sold to the city for taxes the taxes becoming 5 a lien on this lien date in such calendar year are not yet - "current taxes". Section 31: "Current roll" means the roll con— taining the -property on which current taxes are a lien. Section 32: "Tax sold property" is real property which has been sold to the city by operation of law for taxes and from -which the lien of the taxes for which it was sold has not been removed. Section 33: "Tax deeded property" is real property which has been deeded to the city for taxes. Section 34: Writing includes any form of recorded message capable of comprehension by ordinary visual means. Whenever any notice, report, petition, permit , statement , or j_ record is required by this ordinance , it shall be made in writing. Section 35: Unless expressly otherwise provided, any notice required to be given to any person by any provision of this Ordinance may be given by mail. For service by mail, the notice Mall be deposited in the post office in a sealed envelope, postage paid, addressed to the proper person at his address as shown on any document in the matter concerning which the notice is sent, or at his last known address, or, if no address is known, to him in this city. Section 36: Whenever it is , required by this Ordinance that any publication be made , it shall be made in a newspaper of general circulation published in this city . If there is no such newspaper, publication shall be made by i posting in three public places in the city for the required t 6 length of time, but no less than five days, or as otherwise directed by the City Council, Section 37: In the assessment , advertisement, and sale of real property for taxes , any abbreviations may be used if a written explanation of them appears either: ( a) on each page of the roll, or (b) in the front of each bo ok of the roll and a reference to this explanation appears on each page of the roll. Section 38: If any act is required by this Ordinance to be performed on or before a particular date and the date falls on a Sunday or holiday, the act may be per- formed on the next business day with the same effect as if r performed on the particular date. Section 39: No act in all the proceedings for raising revenue by taxation is illegal on account of in- formality or because not completed within the required time. Section 40: Whenever a power is granted to, or a duty imposed on, any person by any provision of this Ordin- ance, it may be exercised or performed by any deputy or per- son authorized by him, unless it is expressly provided that it shall be exercised in person. Section 41: The fiscal year shall begin July 1 and end June 30. r I DIVISION I. ASSESSMENT. Chapter 1. Taxable and Exempt Property. Section 101: All property in this city , not exempt from city taxation under the laws of the United States or of this state , is subject to taxation. Section 102: Except in the case of publicly owned property, tax exempt property shall be included in the pro- perty statement and the exemption claimed by affidavit of the person claiming exemption. The affidavit shall contain such information relating to the exemption as is required by f-- the assessors Section 103: If any person claiming an exemption fails to follow the required procedure , the ;property may be treated as if the exemption did not exist. Chapter 2. General Requirements. Section 131: All taxable property assessed by the city assessor shall be assessed at full cash value. Section 132: Land shall be legally described for tax purposes in any manner sufficient to identify it. Section 133: Cultivated and uncultivated land of ' the same quality and similarly situated shall be assessed at the same value. 1_ Section 134: Annually, between the lien date and July 1 , the assessor shall ascertain all the taxable property in the city , except state assessed property and intangible i - 8 - personal property, and shall assess it to the persons owning, . claiming, possessing , or controlling it on the lien date. Section 135: The assessor and his sureties are liable for all taxes on property which is unassessed through his wilful failure or inexcusable neglect. Section 136: Tax sold property shall be assessed as though not sold to the ci ty. s Chapter 3. Information from Taxoayer. Section 161: The assessor shall exact from each person a written property statement, under oath. Section 162: The property statement shall show all taxable property in the city owned, claimed, possessed, or controlled by: j (a) The person making the statement. (b) Any firm of mh i ch he Is a member. I (c) Any corporation of vbich he is president , secretary , cashier, or managing agent. 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 or officer need not include the property in his statement ; but his state- ment shall show the name of the person making the statement � �— which includes the property. He shall furnish any required information or records to the assessor for examination at any time. 9 r' Section 163: The property statement shall also show: (a) Legal description of all real estate. (b) An exact description and the location of personal property. Section 164: The property statement shall show all information as of the lien date. Section 165: The assessor may fill out the state- ment when he presents it, or he may leave it and require that it be filled out and returned to him within an appointed time. Section 166: Every person shall file the property statement between the first Monday in March and June 24, annually, and within such time as the assessor may appoint. As required by the assessor, at any time , every person shall furnish information or records for examination. Section 167: Failure of the assessor to demand or secure the property statement does not render any assess- ment invalid. Section 168: The assessor may require any person found in the city to make and subscribe an affidavit , showing his name, place of residence or place of basiness, and whether he is the owner of any taxable property in the - city. Section 169: The assessor may subpena and examine l_ i -10- any person in relation to : (a) Any statement furnished him, or (b) Any statement disclosing property assessable in the city that may be stored with, possessed, or controlled by the person. Section 170: Every person who wilfully states anything which he knows to be false in any oral or written statement , not under oath, required or authorized to be made as the basis of imposing any tax or assessment , is guilty of a misdemeanor. Section 171: Every person is guilty of a misdemeanor ;- who , after r does of the proper demand by the assessor,, any F-- following: �-- (a) Refuses to give the assessor a list of his taxable property. (b) Refuses to swear to the list. (c ) Gives a false name. (d) Fraudulently refuses to give his true name. Chapter 4. Property Escaping Assessment. Section 231: If any property has escaped assessment and is owned or controlled by the same person who owned or controlled it for the year for which it escaped assessment , a 'I the assessor shall assess the property at its value on the lien date for every such year. Section 232: Any property wilfully concealed, - removed, transferred, or misrepresented by the owner or his agent to evade taxation, shall be penally assessed on dis- j -11-- -- — T i a covery at not exceeding ten times its value. This assessment shall be marked "penal assessment " and shall not be reduced by the city board of equalization. a Section 233: When the property is discovered during an assessment period, the assessment shall be ent ered only on the roll being prepared. Section 234: When the property is discovered out- side an assessment period, the assessment shall be entered on the roll prepared in the next succeeding assessment period. In addition, if the property belongs on the unsecured roll, the assessor shall notify the auditor of the valuation. The auditor shall immediately place the property on the roll on viiich taxes are being collected. If the taxes and penalties -- due are collected before the next assessment period, it need not be placed on the succeeding roll. Section 235: The entry of the assessment shall be followed with "Escaped assessment for year 19 ". Section 236: Property escaping assessment shall be treated like property regularly assessed on the roll on z which it is entered. Section 237: The assessor shall not, without the taxpayer' s written permission, assess property for the year in which it escaped assessment after the end of the second l assessment period succeeding the assessment period for the r year in which it escaped assessment. 1 - 12- 6— Chapter 5. Assessment Roll. Section 291: The assessor shall prepare an assessment roll in vihich_ shall be listed all property within the city which it is the assessor' s duty to assess. Section 292: This local roll shall separately show: ti (a) The name and address, if known, of the assessee. (b) Description of the property. ( c) All possessory interests and personal property, • showing the number, kind, amount , and quality. A failure to enumerate personal property in detail does not invalidate the assessment. (d) The cash value of real estate, except improvements. ( e ) The cash value of improvements assessed to the owner of the land. ( f) The cash value of improvements assessed to any person other than the owner of the land. (g) The cash value of money. (h) The cash value of all other personal. property. ( i ) The revenue district in v;hich each piece of property assessed is situated as of February 1 next preceding the lien date. ( j ) The total value of all property assessed. Section 293: When any tract of land is situated in two or more revenue districts, the part in each district shall �J be separately assessed. fl 0136 Section 294: Land and improvements thereon shall be separately assessed. Section 295: Improvements shall be assessed by showing their value opposite the description of the land on which they are located. Section 296: Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and the land does not become responsible for the assessment made against the taxable improvements. 4 Section 297: Land once described on the roll need not be described a second time , but any person, claiming and desir- ing to be assessed for it , may have his name inserted with that of the assessee. Section 298: If the name of an absent owner is known to 161 the assessor, or if it appears of record in the office of the city clerk, auditor or city collector, the property shall be assessed to it ; otherwise, the property shall be assessed to unknown owners. Section 299: When a person is assessed as agent, trustee , bailee, guardian , executor, or administrator, his representative designation shall be added to his name, and the assessment entered separately from his individual assessment. Section 300: The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors, or administrators. �! Section 301: Property in litigation in possession -"� of a county or city treasurer, court , county or city clerk, or receiver shall be assessed to the officer in possession. -14- Section 302: No mistake in the name of the owner ��— or supposed owner of real estate renders invalid an assess- ment or any subsequent step to and including the deed to the city. Section 303: After each assessment of tax sold property the assessor shall enter on the roll the fact that it has been sold for taxes and the date of the sale. Section 304: Whenever property, which has been deeded to the city for taxes and is not on the current roll, is sold to a private purchaser, the property shall not be entered on the current roll but shall be assessed on the succeeding roll whether the lien date for the succeeding roll has passed or not. Section 305: The assessor shall prepare an index to the local roll, showing the name of the taxpayer and each page where his assessment appears or each assessment number under which his assessment appears. Section 306: On or before July 1, annually, the assessor shall complete. the local roll. He shall make an affidavit on the local roll that: (a) He has diligently attempted to ascertain all taxable property in the city subject to assessment by him. (b) All property has been assessed on the roll according to his best' judgment , information, and belief at its cash value. (c) That he has not maliciously imposed an unjust assessment. (d) That he has not intentionally allowed any i one "to escape a. ,just assessment. -15- �3 ( e) That he has complied with all duties _ I imposed on the assessor by law. Failure to make this affidavit, or any affidavit , does not affect the validity of the assessment. The assessor may require from any of his deputies an affidavit on the roll similar to his own. b Section 307: As soon as the assessor completes the roll he shall deliver the local roll, map books, and statements to the city clerk, who is ex officio clerk of the city board of equalization. DI VI SI ON I I . EQUALIZATION Chapter 1. Gene rally. Section 451: Immediately on receipt of the local roll from the assessor, the city collector shall give notice, by two publications, of the completion of the local roll and of the time the city board of equalization will meet to equalize assessments. Section 452: Until the equalization is finished, the local roll and map books shall remain in the clerk' s office for the inspection of all persons interested. Section 453: Annually, on the second Monday in July, at the hour of 7: 30 P. M. , the city council shall meet as the city board of equalization to examine the local roll and equalize the assessment of property in the city . It shall continue in session for that purpose, 1 from time to time, until the business of equalization is disposed of, but not longer than fifteen days. -16- �I Section 454: The board of equalization may increase equalize l or lower any assessment on the local roll in order to e q the assessment of property in the city. Section 455: A reduction in an assessment shall be made only under at least one of the following conditions: (a) The party affected or his agent makes and ri files with the city board of equalization a verified, written application for reduction, showing the facts claimed to require the reduction, (b) The reduction is recommended in writing by Z the assessor. Section 455: Before the board of equalization makes any reduction on application of the person affected or his agent , it shall examine , on oath, the person affected or the agent making the application touching the value of the property. A reduction shall not be made unless the person or agent attends and answers all questions pertinent to the inquiry. Section 457: On the hearing of the application, the board may subpena witnesses and take evidence in relation to the inquiry. Section 458: During the session of the board of equalization, the assessor and any deputy whose testimony is I needed shall be present and may make any statement or produce evidence on matters before the board. Section 459: The board of equalization may direct �i the assessor to : (a) Assess any taxable property that has escaped i. !� assessment . (b) Change the amount, number, quantity, or description of property. (c ) Make and enter new assessments, at the same time cancelling previous entries, when any assessment made by him is deemed by the board so incomplete as to render doubtful the collection of the tax. Section 460: The clerk shall record, in a book kept for that purpose, all changes and orders made by the board of y equalization and, during its session, or as soon as possible after its adjournment , shall enter on the roll all changes made by the board. .J- �. Section 46'1,. After the board has completed its work , the map books and statements shall be returned to the assessor' s office and kept there for future reference. 'Section 462: Within three days after adjournment of the board the clerk shall deliver the corrected local roll to the auditor with his affixed certificate that all changes directed by the city board of equalization and no others have been entered on the roll by him. Section 463: Every person who wilfully states anything which he knows to be false in any oral or written state- ment , not under oath, required or authorized to be made as the basis of an application to reduce any tax or assessment, is guilty of a misdemeanors J I Chapter 2. Duti es of Auditor. Section 491: As soon as the auditor receives the local roll from the clerk of the board of equalization he shall add up the valuations on it , and enter on the roll the total valuation of each kind of property and the total valuation of all property. Section 492: Annually, immediately after equaliza- tion is completed, the auditor shall prepare a valuation statement, verified by his attached affidavit , from the local roll as corrected by the city board of equalization. Section 493: The valuation statement shall show in separate columns : r - (a) The total value of all property. ( b) The value of real estate. (c) The value of improvements . (d) The value of possessory interests and personal property , exclusive of money , ( e) The amount of money. (f ) Any other information as requested by the state board of equalization. j Section 494: As soon as the valuation statement is i prepared, the auditor shall transmit it to the state i oard of equalization. I -19- =b i DIVISION III . LEVY OF TAX Chapter 1. Determination of Tax. Section 601: Not later than the regular meeting of September, annually, the city council shall by resolution fix the rate of city and district taxes , designating the number of dollars and cents levied for each fund on each one hundred dollars of property valuation, and shall levy the city taxes on the taxable property in the city. In designating the rate levied for each fund and the city tax rate, computations shall be carried to the hundredth of a cent; fractions of a hundredth of a cent equal to a half or greater shall be considered as a hundredth of a cent and fractions of less than a half shall be disre- garded. The tax rate may "be fixed after the first meeting In September by a resolution stating the reasons why it was not fixed on or before said first meeting in September. Section 602: The auditor shall then: (a) Compute and enter in a separate column on the roll the respective sums in dollars and cents to be paid as a tax on the property included in each assessment . (b) Place in other columns the respective amounts due in installments. (c ) Foot each column showing the totals. - Fractions of a cent equal to a half or greater shall be considered as a cent and fractions of less than a half shall 'be disregarded in computing the total tax or penalties on any s -20- v assessment. Chapter 2. Effect of Tax. Section 636: Every tax is a personal obligation of the assessee. Section 637: Every tax is a lien against the property assessed. Section 638: Every tax on personal property is a lien on the real property of the owner thereof in this city. Section 639: Every tax on improvements is a lien against the taxable land on which they are located, whether they are assessed to the landowner or to some other person. Section 640: Every tax on an assessment of posses- sory interests is a lien on the other taxable real property of the owner in this city. Section 641: All tax liens attach as of the lien date. Section 642: All tax liens are paramount to all other liens. Section 643: Except as otherwise provided in this chapter, the personal obligation is satisfied and the tax lien removed when, but not before, (a) the tax is paid or legally canceled... or, (b) for nonpayment of any taxes , the property i is sold to a. private purchaser or deeded to the city. i I -21-- i Section 644: After thirty years succeeding the l_ time , heretofore or hereafter, when any tax becomes a lien, if the lien has not been otherwise removed, the lien ceases to exist and the tax is conclusively presumed to be paid. The redemption officer shall mark the tax paid in the records. DIVISION IV. COLLECTION OF TAXES Chanter_ 1. Medium of Payment. Section ?01: Taxes shall be paid in no other medium than tho-se provided in this chapter. Section 702: Taxes may be paid in lawful money of the United States. l Section 703: A tax -levied for a special purpose shall be paid in such funds as may be directed. Section ?04: As used in this chapter, "negotiable paper" means checks , drafts, and express and post-office money orders. . Section 705: The city collector, or treasurer may in his discretion accept negotiable paper in payment of any tax, assessment, or license. Section ?06: The acceptance of negotiable paper constitutes a payment of a. tax, assessment , or license as of the date of acceptance when, but not before, the negoti- able paper is duly paid. Section ?0?: If any negotiable paper be not paid for any reason, any record of payment made on any official , I i l _ record because of its acceptance shall be canceled, and the tax, assessment , or license is a lien as though no payment has i -22- U - - been attempted. The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancel- lation on its return without payment. Section 708: When a cancellation is made , the officer making it shall record It in a, book kept by him for that purpose. he shall immediately send a notice to the per- son who attempted payment by the negotiable paper of the cancel- lation of the payment. The validity of any tax, assessment , license , penal- ties, or costs is not affected by failure or irregularity in giving the notice. 1 Chapter 2. Collection Generally. Section 736: On or before October 1, the auditor shall deliver the secured roll to the city collector. Section 737: The city collector shall collect all property taxes except as otherwise expressly provided. Section 738: On delivering the secured roll to the dty (collector the auditor shall charge him with the taxes thereon. Section 739: When property is placed on the roll after it has. been delivered to the city collector, the auditor shall immediately compute and enter the tax and other charges I and make any necessary changes in his account with the city collector. Section 740: The following taxes are due November 1: it (a) All taxes on the secured roll, except taxes on real property other than possessory interests. -23- I ( b) The first half of taxes on real property other than possessory interests. Sect ion* 741: The second half of taxes on real property, other than possessory interests, is due January 20. Section 742: The entire tax on real property may be paid when the first installment is dues - Section 743: The city collector may fix a date preceding the due date when payments may be made. r-- Section 744: On or before the day when taxes on the secured roll are payable the city l— collector shall publish a notice specifying: (a) The dates when taxes levied on i - the secured roll will be due. ( b) The times when these taxes will be delinquent. ( c ) The penalties for delinquency. (d) That all taxes may be paid when the first installment is due. ( e) The time and place at which pay- ment may be made. I -2312- II Section ?45: The notice shall be pub- lished once. Section ?46: As soon as possible after receipt of the completed roll the city collector shall mail a tax bill to each assessee «hose x' address is shown on the roll. The failure or neglect of the city col- lector to send the tax bill or any similar notice, or the fact that the assessee did not receive the tax bill or any similar notice, does not affect the validity of any tax or any proceeding to en- force collection of a tax. L_ Section ?4?: The tax bill shall specify: (a) The amount of the assessment . (b) The amount of tax levied. (c ) The amount of each installment. (d) The beginning and end of the fiscal year for which the tax is levied. ( e) The description of the property. ( f ) A notice that if taxes are unpaid it will be: necessary to pay penalties. (g) The rates for computing delinquent penalties and redemption penalties. I -24-. Section 748: On the tax bill for tax sold property shall appear in writing the fact that it has been sold for taxes and the date of sale. Section 749: All taxes shall be paid at the collect- or' s office. Section 750: The city collector shall mark the fact and date of payment on the roll opposite the name of the assessee. Section 751: The city collector shall give the person making payment a receipt , written on the tax- bill or a copy of the tax bill, specifying the amount of tax paid and IL the amount remaining unpaid. Section 752: On the first Monday in each month the city collector shall report to the auditor for all moneys r collected. On the same day he shall file with the auditor a statement under oath, showing : (a) An itemized account of all his transactions and his receipts since his last settlement, including the amount collected for each fund or district extended on the roll. (b) That all money collected by him has been paid as required by law. Section 753: All taxes due November 1 , if unpaid, are delinquent December 5 at 5 p. m. and thereafter a delin- quent penalty of 8% attaches to them. If these taxes are %I not paid before the second half of taxes on real property is delinquent , an additional delinquent penalty of 3% attaches to them. -25- ,e. Section 754: The second half of taxes on real property, if unpaid, is delinquent April 20 at 5 p. m. and thereafter a delinquent penalty of 3% attaches to it. Section 755: If December `5 or April 20 falls on Saturday, the hour of delinquency is 12 M. Section 756: After the second half of taxes on real property is delinquent, the city collector shall collect as the cost of preparing the delinquent list fifty cents on each assessment on the secured roll of: (a) Real property, except possessory interests. ( b) Possessory interests. (c ) Personal property. Section 757: After the first half of taxes on real property is delinquent, the city collector shall com- pute and enter on the secured roll the delinquent penalties against all taxes not marked paid. Section 758: Annually on December 19th the auditor V shall start examination of the secured roll. Within ten days, he shall verify, and charge the city collector with, the amount of delinquent penalties due on the secured roll. Section 759: After the second half of taxes on real property is delinquent , the city collector shall com- -nute and enter on the secured roll the delinquent penalties and costs against all taxes not marked paid, and shall pre- pare a delinquent list. In numerical or alphabetical order, ' on 7i the delinquent list shall show the following information I relating to each assessment of property, the taxes on which are delinquent : ass r, (a) The assessee. ,1 ( b) The description of the property. (c ) The total amount due which is a lien on the property. Section 760: Annually on May 10 the auditor shall start examination of the secured roll and shall compare it with the delinquent list. Within 10 days , he shall verify, and charge the city collector with, the amount of delinquent penalties and costs not previously charged to the. city col- lector. He shall also correct and approve the delinquent list. Section 761: Immediately after the time property i is sold to the city for taxes the auditor shall administer an oath to the city collector, to be written and subscribed on the roll, that all property on which taxes have been paid has been credited with such payment on the roll. Section 762: The auditor shall then examine the secured roll and shall have a final settlement with the city collector of all amounts charged against him on the secured roll. The city collector shall deliver the treasurer' s receipt to the auditor and shall immediately account for any deficiency. The secured roll shall then be placed in the permanent custody of the redemption officer. Section 763: The roll or delinquent list , or a copy certified by the redemption officer, showing unpaid taxes against any property, is prima facie evidence of: (a) The assessment. (b) The property assessed. -flo2S (c ) The delinquency. I (d) The amount due and unpaid. ( e) Compliance with all forms of law relating to assessment and levy of the taxes. Section 764: If the city collector refuses or neglects for five days to make payments or settlements as required by this ordinance, he is liable for the full amount charged on the roll. The city attorney shall bring suit against the city collector and his sureties for this amount. After the suit is commenced, no credit shall be made to the city col- lector for taxes outstanding. Chapter 3. Collection on Part of an Assessment. Section 795: As used in this chapter, "parcel" Includes an undivided interest in real property. For pur- poses of this chapter, improvements are not a "parcel" separate from the land on which they are situated. Section 796: The tax on any parcel of real property, except possessory interests, contained in an assessment and having a separate valuation on the roll may be paid separately from the whole assessment by paying the amount which bears the same proportion to all taxes which are a lien on the whole assessment as the valuation of this parcel bears to the valuation of all real property, except possessory interests , in the assessment. i -28- Section 797: On such payment , the city collector shall make an entry on the roll opposite the assessment showing: (a) The property released from lien by separate payment of taxes. (b) The amount of taxes paid. (c) The value of the remainder of the assessment. (d) The balance payable on the assessment. Section 798: Any person showing evidence by a deed, deed of trust , mortgage, or decree of court , of an interest in any parcel of real property, except possessory ' interests , which does not have a separate valuation on the roll, and who is not the owner or contract purchaser of the entire piece separately assessed, may apply to the officer having custody of the roll to have the parcel separately valued on the roll for the purpose of paying current taxes. Section 799: The application shall be made after F taxes are payable, before any payment of taxes has been made on the property, and before the last installment becomes delinquent. Section 800: The application shall be accompanied by an affidavit of interest and a fee of fifty cents for a each parcel to be separately valued. Section 801: The assessor shall describe and F -- place a separate valuation on each of the parcels. The J sum of the valuations of the parcels shall equal their t tzl -29- valuation before separation. A separate valuation shall not be made of any parcel. covered by a new subdivision map filed after the lien date. Section 802: The assessor shall transmit the valu- ations to the officer having custody of the roll. This officer shall enter the descriptions and separate valuations ' on the roll as part of the original assessment. Chapter 4, Collection on the Unsecured Roll. �- *Section 830: Taxes levied on the unsecured ro 11 are due on the lien date on or next after which lien date } the property is assessed. !-' Section 831: The city collector shall collect taxes on the unsecured roll, provided that the city collector, with the consent of the assessor, may appoint the assessor or any or all of his deputies as deputy collectors, subject to �I the approval of the City Council, for the purpose of collecting said unsecured tax. Section 832: The tax rate to be used in collecting the taxes on the unsecured roll is the rate last fixed before the taxes became due. Section 833: On or before the lien date, the auditor shall furnish the city collector with blank unsecured property receipts , in a form prescribed by the auditor, and shall � I charge the city collector with the number of receipts furnished. -i Section 834: The assessor shall furnish the city -30- i F - collector daily with such portions of the unsecured roll as are completed. Section 835: The fact and date of payment . on the unsecured roll shall be marked opposite the name of the assessee. Section 836: Taxes on the unsecured roll may be collected by seizure and sale of any of the following property belonging or assessed to the assessee: I I (a) Personal property. ( b) Possessory interests, Section 837: A record shall be kept of the property seized and sold. Section 838: The sale shall be at public azction. .k sufficient amount of the property shall be sold to pay the taxes , penal-ties , and costs of seizure and sale. Section 839: Notice of the time and place of sale I shall be published once at least one week before the sale, Section 840: On payment of the price bid for property sold, delivery of the property with a bill of sale vests title in the purchaser. Section 841: The owner of the property or his suc- cessor in interest is entitled to a refund of any excess in the proceeds of the sale over the taxes , penalties , and costs in the same manner as an overpayment of tax is refunded. If not claimed within three years after the sale, this excess belongs to the city and shall be placed in the general fund. -31- Section 842: The unsold portion of any property may be left at the place of sale at the risk of the owner. Section 843: Property shall not be seized and sold for. taxes after one year succeeding the time the taxes become due, except that if the property is discovered and assessed outside an assessment period the power to seize and sell is extended to one year after the lien date succeeding the discovery and assessment. Section 844: Taxes on th e uns ecured ro 11 are delinquent July 1, regardless of whether the property is discovered and. assessed before or after such date, and there- after a delinquent penalty of 8% attaches to them. Section 845: After taxes on the unsecured roll L� are delinquent , the city collector shall compute and enter on the unsecured roll the delinquent penalties against all . taxes not marked paid. As soon as practicable thereafter, the .auditor shall verify, and charge the citYcollector with, the amount of delinquent penalties due on the unsecured roll. Section 846: Immediately after the statute of limitations runs on the right to sue for taxes on the un- secured roll, the auditor shall have a final settlement with the city collector of all amounts charged against him on such roll. The auditor may arrange for further settlement as to amounts then involved in pending suits. -32- i Chapter 5. Suits for Taxes. Section 871: No suit shall be brought against an assessee for taxes on real property other than possessory interests. Section 872: Where delinquent taxes are not a lien on real property sufficient , in the opinion of the assessor or the city council , to secure the payment of the taxes , and in no other case , this city may sue in its own name to recover the taxes, delinquent penalties, and costs. Section 873: In any suit for taxes , the roll, r or a duly certified copy of any entry, showing the property \ and unpaid taxes , is prima facie evidence of the plaintiff' s right to recover. DIVISION V. TAX SALES Chapter 1. Publication of Delinquent List and Notice of Sale. Section 901: Annually, ' on or before June 8, the c-itycollector shall publish the, delinquent list . When the amount due on any assessment included in the delinquent list is paid or legally canceled before the list is ready for publication, the information relating to this assessment may be omitted from the publication. Section 902: With the delinquent list the 'city Lcollector shall publish a notice , specifying: -33- r (a) That unless the taxes, penalties, and costs I are paid the real property on which they are a lien will be sold. ( b) The time and place at auhich the property will be sold to the ci ty by operation of law. -Section 903: If there is on the delinquent list any tax sold property which was sold to the city in the fifth preceding calendar year, or any year prior thereto , a notice shall follow the description of the property substantially as follows: "To be sold at public auction, , 19__0 See sale No. in addenda to this list. Section 904: The citycollector shall publish with the L— delinquent list a, notice of sale of all tax sold property which was sold to the city in the fifth, pre cedi ng calendar year or any year prior thereto. Section 905: The published notice of sale of tax sold pro pe rty shall show: ( a) A list of descriptions of the property. The assessments contained in this notice of sale shall be numbered in regular sequence. (b) That on the date of sale at public auction five years will have elapsed since the property was sold to the city. ( c ) The year of sale to the city. (d) That the property will be offered for sale at i public auction to the highest bidder for cash, unless sooner redeemed. ( e ) The time and place at which the property will be sold. -34- (f) That the minimum acceptable bid will be the total taxes , penalties, and costs for vhich it was sold to 1 the city. �t (g) The amount of the minimum bid, opposite the description of the property. (h) The time within which the successful bidder must redeem the property. (i ) That , after a bid is made and accepted at the sale, the right of redemption ceases , except as to the s, purchaser. ( ,j ) The date of the notice. Section 906: The publication shall be made once a week for three successive weeks in a newspaper of general �— circulation published in this city. Section 907 : ' Immediately after the publication, the city collector shall file with the city clerk a copy of the publication and an affixed affidavit. The affidavit shall show: ( a) That it is affixed to a true copy of the ' publication. (b) The manner of publication. ( c ) Date of publication. This affidavit is prima facie evidence of the facts stated. Section 908: Within five days after completion j of the publication of the notice of sale of tax sold property i —35— i and at least 21 days before the date of sale , when tax _ sold property is to be sold at public auction, the collector shall mail to the last assessee either a copy of the publi- cation or a notice of' sale. Section 909: The mailed notice of sale shall show: (a) That the property will be offered for sale at public auction unless redeemed. (b) The year of sale to the city and the name of the assessee in that year. (c ) The time and place of the sale at public auction. (d) The description of the particular property. (e ) When redemption may be made. ( f) The official who will furnish all informa- tion concerning redemption. Chapter 2. Sale by Operation of Law. Section 936: Not less than 21 or more than 28 days after the first publication of the delinquent list , . at 1 the time fixed in the publication, the real property on which all taxes, penalties , and costs have not been paid, except tax sold property and possessory interests, shall by opera- i tion of law and the declaration of the city collector be sold to the city. The sale shall be in the city collector' s I office. The declaration shall be deemed sufficient by the city collector stamping on said delinquent list the words "Sold to city (date)) ". 4" Section 937: Until the time of sale , the owner or person in possession of any property in the delinquent list may pay the amount due. Section 938: If the city collector discovers be- fore the sale that because of any error the property should not be sold, lie shall not mark it sold to the city but Eh all notify the assessor. The property shall then be treated like property which escaped assessment for the year for which it was to be sold. Section 939: In appropriate columns on the roll, opposite each parcel sold, the city collector shall enter j the fact and date of sale and the amount for which the pro- perty was sold. Section 940: Every person who does any act tend- ing permanently to impair the value of tax sold or tax deeded property is: (a) Liable for any damages sustained by the city because of his act. ( b) If the act was done with intent to defraud the city, guilty of a misdemeanor. Section 941: Within 30 days after the sale by operation of law, the city collector shall f Lmnish the auditor with a list in writing of the property sold. The auditor i shall enter on the current roll opposite the description of - the property the fact and date of sale. I -37- ,r Section 942: The auditor shall transmit the list of property sold to the assessor who shall enter on his records the fact and date of sale. Section. 943: If the original sale to the city is ever canceled or held void the property shall be treated for all purposes as if sold to the city in the 'next subse- quent year for which it would have been validly sold to the city if it had not been tax sold property. Chapter 3. Sale to Private Parties 4 Before Deed to the City. Section 966: Not less than 21 nor more than 28 days after the first publication of the notice of sale of tax sold property, and at least five years after the property was sold to the city , the city collector shall, as prescribed in this chapter, sell at public auction to the highest bidder for cash all tax sold property which was sold to the city in the fifth preceding calendar year or any year prior thereto. The sale shall begin at the time given in the published notice of sale and shall continue from day to day thereafter if additional time is needed to complete the sale. The sale shall be in the collector' s office. Section 967: No bid shall be accepted at a sale under this chapter for a sum less than the amount for which the -property was sold to the city. �' -38 ' -Section 968: After a raid has been accepted, the right of redemption ceases except as to the purchaser. The purchaser shall pay the, amount bid immediately and redeem the property within thirty days. If he does not redeem, the amount bid and paid is forfeited. On redemption, he shall receive credit for that portion of his bid equal to the amount for which the property was sold to the city. The sale is not completed until the redemption- is made. Section 969: On completion of the sale, the city collector shall, without charge , forthwith execute a deed, duly acknowledged or proved, conveying the property to the purchaser or his assigns. Section 9?0: In addition to the usual provisions of a deed conveying real property, the deed shall specify: I Y g P Y� P Y: (a.) The year of sale to the city. (b) That , for the year of sale to the city, the property was duly assessed and the tax legally levied. ( c ) The assessee in the year of sale to the city. (d) The name of the purchaser at this tax sale and the fact and date that the property was sold to him for nonpayment of delinquent taxes which were a lien on the property. ( e ) The amount for which the property was sold to the purchaser. I (f ) That the property has been redeemed. (g) That the property is therefore conveyed to 7 the purchaser according to law. } -39- Section 971: This deed, duly acknowledged or proved, is prima facie evidence and conclusive evidence of the same facts as a deed to the city for taxes and conveys the same title as a deed to the city. Chauter 4. Deed to the City. Section 996: If the sale of any tax sold property at public auction is not completed, the city collector shall y forthwith execute a deed, duly acknowledged or proved, con- veying the property to the city. Section 997: In addition to the usual provisions of a deed conveying real property, the deed shall specify: .(.a) The date of sale to the city. (b) That , for the year of sale to the city, the property was duly assessed and the tax legally levied. (c) The assessee in the year of sale to the city. (d) The amount for which the property was sold. ( e ) That five years have elapsed since the sale to the city and the property has not been redeemed. (f) That the property is therefore conveyed to the city_ according to law. Section 998: The deed to the city shall be recorded with the county recorder and shall thereafter be filed in the city clerks office. r- V Section 999: The deed, duly acknowledged or proved, is prima facie evidence that: -40- L if o (a) The property was assessed according to law. (b) The assessment was equalized according to law. ( c ) The taxes were levied according to law. (d) The taxes were not paid. ( e ) The property was sold to the city according to law. (f ) The property was not redeemed. (g) The proper officer executed the deed. (h) All the taxes for which the real property was y sold were legally a lien on the real property. Section 1000: The deed, duly acknowledged or proved, is conclusive evidence, except against actual fraud, of the regularity of all other proceedings , from the assessment of the assessor to the execut ion of the deed, both inclusive. Section 1001: The deed conveys to the city the absolute title to the property, free of all encumbrances. Chapter 5. Renting Tax Deeded Property. Section 1026: In the name of the city , the -c_ity collector may rent tax deeded property and may collect all proceeds arising in any manner from the property. Section 102?: The city collector may exact an accounting from any person of the proceeds from tax deeded I property. Section 1028: The city collector may demand and .' receive possession of tax deeded property and may maintain an action of unlawful detainer or of ejectment in the name -41- of the city against persons unlawfully on the property. r-- Section 1029: In the name of the city , the city collector may do all things relating to renting and receiving the proceeds of tax deeded property that an absolute owner may do. Section 1030: All leases shall contain a clause that if the tax deed is declared void the lessee is" entitled only to refund of the unearned portion of the rental paid, with no further damages. The refund shall be made in the same manner as an overpayment of tax is refunded. Section 1031: The city collector may remove or permit the removal of any structure or fixture which becomes a public nuisance on receipt of written notice of condemnation from the proper authority. Section 1032: On the approval of the city council, the city collector may make an investigation and appraisal by competent appraisers of tax deeded property and for this pur- pose may employ any necessary assistance. A report of the in- formation resulting from the investigation and appraisal shall be filed with the city council. Section 1033: All moneys received under this chapter shall be deposited in the general fund. Chapter 6. Sale to Private Parties of Tax Deeded Prope rty. ifSection 1061: The procedure to sell tax deeded property is as provided in this chapter. i . -42- r Section 1062: Any person may apply in writing to the city collector to purchase tax deeded property , tendering the amount bid, Section 1063: The application shall. describe the pro- perty and shall be accompanied by a sum sufficient to defray the costs of advertising and conducting the sale. If the applicant fails to secure the property on his bid, this sum shall be returned to him and these costs sha.11 be collected from the successful bidder. In either event , this sum is a b credit on the amount bid. Section 1064: At any time without application the city collector may, and on application under this chapter the i city collector shall, transmit a notice in writing to the city i— council of his intent to sell tax deeded property. Section 1065: The notice of intent chall specify: (a) A description of the property, (b) A detailed statement of the amount that was needed for redemption Just before deed to the city. (c ) The minimum price at which it is proposed to sell the -property at public auction. (d) The time and place of sale. ( e) Any terms of sale or that the sale is to be for cash. i Section 1066: The minimum price for each parcel shall be sufficient to cover the required costs of advertising and conducting the sale, unless otherwise authorized by the city council. -43- h Section 1067: The city council shall by resolution approve , reject, or change the conditions for the proposed sale and shall transmit a certified copy of the resolution to the city collector. Section 1068: On receipt of the re solution, if it allows a sale, the city collector shall publish notice of the intended s1.le once in a newspaper published in the city. The notice shall contain the same facts as the notice of intent III transmitted to the city council, as changed by the city council. A copy of, the notice shall also be mailed to the last assessee of the property and to the governing to and of every taxing agency having unpaid taxes which are a lien on the property. a The first publication shall be completed at Least 21 days before the sale. Section 1069: The city collector may publish addi- tional notice of the sale in a newspaper or, otherwise , but the cost of this additional notice is not a required cost t-o be included in the minimum price. Section 1070: At the time and place specified, the city collector shall sell the property at public auction to the highest bidder. No bid shall be accepted for less than the specified minimum price. Section 1071 : All bids. shall be for cash. Section 1072: On receipt of the full purchase price , the city collector shall, without charge , execute a deed, �^ duly acknowledged or proved, conveying the property to the -our- chaser or his assigns. -44- Section 10?3: In addition to the usual provisions - of a deed conveying real property , the deed shall specify: (a) That the property was duly sold and conv ey ed to the .city for nonpayment of taxes. (b) That the taxes fo r uh is h it was so ld to the city were legally levied and were a lien on the property. j} ( c ) That the property was sold at public auction to the highest bidder. (d) That the grantee became the purchaser at this sale and the amount for which the property was sold to him. ( e) That the property is therefore conveyed to the purchaser according to law.. r- Section 10?4: This deed, duly acknowledged or proved, is prima facie evidence and conclusive evidence of the same i facts as the deed to the city for taxes and conveys the title which the ci ty had. Section 10?5: Within ten days after executing a deed under this chapter, the city collector shall transmit to the county recorder and city assessor a report , specifying: (a) That the tax deeded property has been sold, (b ) The name of the grantee in the deed. ( c) The date of the deed. (d) The amount for which the property was sold. ( e ) The description of the property. (f ) The number_ and date of the tax deed to the city. C Section 10?6: If any other taxing agency has a tax lien on, or tax title to , tax deeded property, the city collector I -45- may, with the approval of the city council , ,loin with the other taxing agency in selling the tax deeded property in order to give the purchaser the rights of the other taxing agency as well as the ci ty' s title. v The city shall contract with the other taxing agency as to any matters not otherwise covered by law. I , f! -46- DIVISION VI . REDEMPTION `- Chapter 1. Redemption Generally. Section 1201: Tax sold property may be redeemed by the owner or his successor in interest , at any time there- after up to and until the city shall have disposed of the same. Section 1202: The amount necessary to redeem is the sum of the following: (a) The amount of sold taxes. (b) The delinquent penalties and costs for the year of sale to the city. r- (c ) Redemption penalties. r"- Section 1203: Redemption penalties are the sum of the following: (a) One per cent a month beginning July 1 of the year of sale to the city on the amount of sold taxes at i, the time of sales (b) One per cent a month beginning July 1 of each subsequent year on the unpaid taxes for which the property would have been sold to the city in that year if there had not been a previous sale, and one-half per cent per month thereafter until the date of redemption; provided however, that nothing in this Division and Chapter shall be construed as repealing Ordinance No. 424 of the City of Huntington Beach entitled: "An Ordinance of the City �_ Council of the City of Huntington Beach, California, De- -47- -f/e26" fining and Declaring an Emergency to Exist and Providing for the Payment of Taxes with Interest in Lieu of Penalties, and the Payment Thereof in Installments'. . Section 1204: Application to redeem shall be made to the redemption officer, who shall then prepare in tripli- cate estimates of the amount necessary to redeem. Section 1205: Payment of the amount necessary to r redeem shall be made to the redemption officer and receipt shall be endorsed on each copy of the estimate. The redemp- tion officer shall deliver one copy of the receipt to the redemptioner and one to the auditor. The auditor shall notify the assessor of the redemption. Section 1206: Opposite the description of the property on each roll on which the property appears the redemption officer shall note the fact and date of redemption. Chapter 2. Redemption of Part of an Assessment. Section 1231: As used in this chapter, "parcel" includes an undivided interest in real property. For pur- poses of this chapter, improvements are not a "parcel " separate from the land on which they are situated. Section 1232: Any parcel of tax sold property contained in an assessment and having a separate-valuation on the roll for the year of sale to the city and all subse- quent rolls may be redeemed separately from the whole r— 4� assessment as provided in this chapter. Section 1233: The amount of sold taxes on the parcel is the mount which bears the same proportion to -48- a the amount of sold taxes on the vhole assessment as the valuation of this parcel bears to the valuation of all real property in the assessment. Section 1234: The amount necessary to redeem the parcel is the sum of the following: (a) The amount of sold taxes on the parcel, (b) Redemption penalties computed on the mount of sold taxes on the parcel, (c ) Delinquent penalties and costs for the year of sale to the city as if the parcel were the entire assess- ment. Section 1235: On such redemption, the redemption officer shall make an entry opposite the assessment on the roll on vehich the property was sold showing: L—. (a) The parcel released from lien by separate ILI redemption. (b)' The portion of the amount of sold taxes paid. s (c ) The valuation of the remainder of the assess- ment. ( d) The portion of the amount of sold taxes remaining unpaid. Section 1236: Opposite the assessment on each other roll on which the property appears the redemption officer shall note the fact and date of partial redemption. Section 1237: In all other respects the redemption �. shall be made in the regular manner, I -49- j 17 Section 1238: Any person claiming an interest , evidenced by a deed, deed of trust , mortgage, or decree of court , in any parcel of tax sold property vhich does not have a separate valuation on the roll for the year of sale to the city or any subsequent roll may apply to the redemp- tion of ficer to have the parcel separately valued in order that it may be redeemed under this chapter. Section 1239: Each application shall be accompanied by a fee of one dollar, -� Section 1240: The redemption officer shall transmit the application for separate-valuation to the assessor. Section 1241: The assessor shall place a separate valuation on the parcel for each year for which it was b delinquent and not separately valued and transmit it to the city collector. Except between the time when the second installment of taxes becomes delinquent and. the time when property is sold to the city, if the parcel is not separately i valued on the current roll, the assessor shall also transmit a. separate valuation of the parcel to the officer having custody of the current roll who shall place the valuation on the current roll as part of the original assessment. In all cases, the sum of the valuations of the parcels separately valued shall equal their total valuation before separation. q{ ! -50- i '� DIVISION VII . DISTRIBUTION Section 1351: Amounts received in payment of taxes, penalties , and costs, or on redemption or on sale of tax sold property or tax deeded property , Eh all be dis- tributed in the order of the sections in this division. Distribution under each section in turn shall be made as fully as possible before proceeding to the succeeding sections. Section 1352: As used in this division: (a) "Taxes " includes assessments. (b) "Fund" includes a revenue district. Section 1353: All amounts forfeited by bidders for, failure to complete purchases shall be distributed to 1 the general fund. D Section 1354: Amounts received to reimburse the city for any costs of publication or other expenses shall be distributed to the general fund. Section 1355: The amount collected as the cost of preparing the delinquent list shall be distributed to the general fund. Section 1356: (a) If the balance remaining is equal to or greater than the total unpaid taxes on the property , there shall be distributed to each fund an amount equal to the unpaid taxes levied fo r the fund. (b) If the balance remaining is less than the �- total unpaid taxes on the property, there shall be distrib- uted, to each fund, an amount bearing the same proportion to -51-. �aZ� 17 r- the balance remaining as the unpaid taxes levied for the fund bear to the total unpaid taxes on the property. Section 1357: On payment of current taxes, amounts paid as delinquent penalties shall be distributed to the general fund. Section 1358: This section does not apply to 1 1-tz amounts received on payment of current taxes. As used in this section, "delinquent penalties" means the amounts collected for delinquent penalties or, in the case of a sale where the amount collected for delinquent penalties is not sp ecified, the delinquent penalties fo r the first year of delinquency. (a) If the balance remaining is equal to or greater than the total delinquent penalties on all unpaid b taxes on the property, there shall be distributed to each fund an amount equal to the delinquent penalties on the un- paid taxes levied for the fund. (b) If the balance remaining is less than the total delinquent penalties on all unpaid taxes on the L _ property , there shall be distributed to each fund an amount bearing the same proportion to the balance remaining as delinquent penalties on the unpaid taxes levied for the fund bear to the total delinquent penalties on the unpaid taxes j on the property. Section 1359: (a) If the balance remaining is ,•a equal to or greater than the total interest and redemption penalties on all unpaid taxes on the property, there shall be I . -52- distributed to each fund an amount equal to the interest and redemption penalties on the unpaid taxes levied for the f undo (b) If the balance remaining is less than the total interest and redemption penalties on all unpaid taxes on the property, there shall be distributed to each fund an amount bearing the same proportion to the balance remain- ing as the interest and redemption penalties on the unpaid taxes levied for the fund bear to the total interest and redemption penalties on all unpaid taxes on the property. Section 1360: Any further amount shall be distri- buted pro rata anong the city and revenue districts in the 1 proportion which the unpaid taxes due the city and each revenue district bear to the total unpaid taxes on the property . The portion of this surplus due the city shall be distributed to the general fund. DIVISION VIII. REFUNDS AND CORRECTIONS Chapter 1. Corrections Generally. Section 1401: All or any portion of any tax, penalty, or costs, heretofore or hereafter levied, may be canceled by the auditor on order of the city council with written approval of the city attorney if it was levied: (a) More than once. (b) Erroneously or illegally. (c ) On a portion of an assessment in excess of the cash value of the property by mason of the assessor' s -53- r clerical error. (d) On improvements when the improvements did not exist on the lien date. ( e ) On property acquired after the lien date by the state, county, city, or a district and because of this public ownership exempt from further taxation when can- cellation is requested, except when acquired by sale and deed for taxes. Except in the case specified in subdivision ( e) , the correct amount due on the assessment shall be paid be- fore the tax is canceled. Section 1402: On discovery that any property is assessed more than once for the same year, after payment of all charges ,justly due on the property , the city collector -- shall certify the facts to the auditor and city council. , The other assessments and charges thereon shall be can- celed on the roll in the same manner that a tax may be canceled. Section 1403: Errors in the roll or delinquent list or any tax proceeding may be corrected by the auditor with the written consent of the city attorney at any time after the assessment period and before the sale to the city for taxes. Section 1404: The consent of the city council is necessary to any change that will increase or decrease the I amount of taxes due. If any change will increase the amount of taxes due, the city council shall give the assessee oppor- -=54, I tuni.ty for a hearing after five days' notice. The city council' s decision in the matter is final. Section 1405: The auditor shall : (a) Enter the date and nature of every correc- ti on on the m 11. (b) File the written authority for the correction as a public record. ( c) Make the necessary changes in his account with the city collector. Section 1406: On order of the city council with consent of the city attorney , if all proceedings leading up to a sale or deed are correct , the city collector may correct a misstatement of facts or clerical error in: (a) The entry of a sale to the city by new entry L— replacing the erroneous entry. (b) A tax deed by issuance of a new or am ended deed. As far as practicable, the new or amended tax deed shall be the same as the old one except where corrected. Section 1407: If tax sold property has been er- roneously resold to the city or tax deeded property is erroneously resold or redeeded to the city, the city collector may cancel the erroneous sale or deed on order of the city council with the consent of the city attorney. i Section 1408: If the taxes on any property are entered on the roll as a lien on real property on which - they are not legally a lien, the auditor shall certify the facts to the city council. On order of the city -55-- "14 i council, with consent of the city attorney , the auditor shall cancel the entry and shall reenter it as follows: (a) If the assessee has real property sufficient in the assessor' s opinion to secure the taxes, as a lien on this real property. (b) Where there is not sufficient real property to secure the taxes.* (1 ) If it is state assessed property, on the secured roll. (2) In all other cases, on the unsecured ro 11. Section 1409: If. any error is carried into any publication or mailing of notice, the amended publication or notice may be republished or mailed, or, in lieu there- of, notice of the correction may be given by publication or mailing. Section 1410: The new publication or mailing shall be in the same manner as the original. Section 1411: If any act is to be done within a specified time after the original publication or mailing, the new publication or mailing shall specify the time when the act may be done. This time is whichever is the later of the following: (a) The time originally specified. (b) One week after the new publication or mailing. i � -56- i Section 1412: If property is sold or deeded to the city for taxes , and the taxes have been paid or were not legally a lien on the property, the sale and deed shall I e canceled by the auditor on order of the city council with written approval of the city attorney. Section 1413: If property is sold or deeded to the city for taxes and the tax or assessment is legally canceled, the city council shall order the auditor to cancel the sale and deed when the tax is canceled. Section 1414: When a tax or sale or deed is 1 egally canceled, the auditor shall make notation of the fact on r the roll and shall notify the city collector and assessor. '— When a deed is canceled, the auditor shall also notify the county recorder of the fact. Chapter 2. Refunds. Section 1436: On order of the city council, any taxes, penalties, or costs shall be refunded if they were: (a) Paid more than once. (b) Erroneously or illegally collected. (c ) Paid on an assessment in excess of the cash value of the property by reason of the assessor' s clerical error. (d) Paid on an erroneous assessment of improve- ments which did not exist on the lien date. i I Section 1437 : Application for a refund shall be made within three years after payment was made. Section 1438: Application for refund shall be verified and may be made only by the person who made pay- ment, his guardian, executor, administrator, or heir. Re- fund shall not be made to an assignee of the applicant. Section 1439: If the amount paid has been appor- tioned to any funds or revenue districts, the proper pro- portion of the refund shall be deducted from any amounts due each fund or revenue district. Section 1440: Any amount subject to refund fo r which application is not made within the time allowed shall be placed in the general fund. Section 1441: After taxes are payable, any assessee >> may pay the tax under protest. A payment under protest is not a voluntary payment. Section 1442: The protest shall be in writing, specifying: j (a) Whether the whole tax or assessment is claimed to be void or, if only a part, what portion. (b) The grounds on which the claim is founded. Section 1443: Within six months after payment, action may be brought against the city to recover the tax paid under protest. The action may be brought only: (a) As to the portion of the assessment claimed j to be void. (b) On the grounds specified in the protest. 1 -58- n (c ) By the person making payment , his guardian, I �I executor, administrator, or. heir. Payment of a ,judgment against the city shall not be made to an assignee of the person bringing the action. Section 1444: If the amount paid under protest has been apportioned to any fands or revenue districts, the proper proportion of a Judgment against the city shall be deducted from any amounts due each fund or revenue di strict. Chapter 3. Transfer of, Payments. 7 Section 1471: If a person by mistake pays a tax on other -Jhan the property intended, and by substantial evidence, convinces the city collector that the payment was intended for another property , the city collector may cancel the credit on the unintended property and transfer it to the property intended as prescribed in this article, at any time before the succeeding sale of property to the city. Section 1472: The person seeking the transfer shall sign and file with the city collector an affidavit giving full details of the transaction. If the transfer is made, the affidavit is a public record and reference to ( i it shall be entered on the roll opposite the unintended property. Section 1473: The city collector shall send a notice to the owner of the unintended property respecting the proposed transfer. -59- -S/a2S Section 1474: The notice shall state that the owner of the unintended property may demand a hearing by the city council within five days after the notice is sent. If made, a copy of the demand shall be sent to the city collector. The city council shall set a time for the hearing and its decision on the proposed transfer is final. Section 1475: If the amount paid is less than the amount due on the prp perty intended, the balance of the amount due shall be paid before the transfer. If the amount paid is more than the amount due on the property intended, the applicant is entitled to a refund of the excess in I , the same manner as an overpayment of tax is refunded. Section 1476: If the delinquent list is ready for —, publication or has been published , the applicant shall pay the cost of advertising the unintended property. The un- intended property shall then be advertised as if it were omitted from the delinquent list by clerical error, unless the taxes on the unintended property are immediately or previously paid. Chapter 4. Jurisdictional Errors. Section 1501. If the collection of a delinquent tax cannot be enforced because of any jurisdictional error in the assessment of real property or in any subsequent step up to and including the termination of the right of redemption, the city collector shall certify the facts to the auditor and city council. I -- —- ---- — — —60-- -- — -- -- - --- - --- -- - Fi Section 1502: If any sale or deed for taxes is rendered invalid by the error, it shall be canceled in the same manner that a tax may be canceled. Section 1503: If any portion of the property was i� taxable for the year for which collection cannot be en- forced and the tax is unpaid, the clerk shall send a ter' notice to the last assessee of the property respecting the jurisdictional error. Section 150A4: The notice shall state that the error will be corrected and -the collection of the tax en- forced unless cause is shown why such action should not be taken. The notice shall also state that the assessee r may demand a hearing by the city council within ten days i after the notice is sent. Section 1505: The city council shall order the necessary steps taken to correct the error. The officials whose duty it was to pe rf orm the steps originally --hall comply with this order. Section 1506: If an error is omission of or defect in publishing or sending any notice , the city council shall order the corrected notice to state the facts requiring the new notice and the time within which the taxpayer shall do any acts dependent on the notice. Section 1507: The property shall be entered on the I roll and treated like property escaping assessment in the last preceding assessment period and discovered at the time the corrections are completed, except that : l -61-= U { (a) The assessment shall be the corrected assess- ment for each year for which the collection of delinquent taxes could not be enforced. ILI (b) The amount charged against the property be- fore computation of the regular delinquent penalties on the roll on which it is entered shall be the corrected tax for each year for which the collection of delinquent taxes could not be enforced. Section 1508: There is no limit on the time within which an error may be corrected under this chapter. Chapter 5. Refunds on Void Tax Deeds. i Section 1536: The purchaser of tax sold property or tax deeded property is entitled to a refund from the city of the amount paid as purchase price if ( a) It is determined by final judgment of a court that the sale or deed of the property is void. (b ) It is determined by resolution of the city council that the property belongs to the United States, this state, or any city or political subdivision of th i s state and has been erroneously sold for taxes. (c ) The sale or deed is legally canceled. Section 1537: The claim for refund shall be pre- sented in the same manner as other claims against the city and within one--year after the judgment becomes final or the resolution is passed. There shall be credited on the I -62- 1, amount due the purchaser any portion of the purchase price repaid to him under any ,judgment of a court. Section 1550: The City Clerk shall certify to the passage and adoption of this Ordinance and shall cause the same to be published by one insertion in the Huntington Beach News, a weekly newspaper, printed, published and circulated in the City of Huntington Beach, and thirty (30) days after the adoption hereof the same shall take effect and be in force. PASSED AND ADOPTED by the City Council of the City of Huntington Beach, California, at a regularly adjourned meeting thereof held on the r� �( d o A 1 1939. - g ---��^- ay f p ri , NiA 0 ATTEST : City Clerk. -63- STATE OF CALIFORNIA, ) County of Orange, ) ss: City of Huntington Beach. ) r I , C . R. FURR, City Clerk and ex-officio Clerk ` of the City Council of the City of Huntington Beach, California, do hereby .certify that the foregoing Ordinance was presented and read to the City Council at a regular meeting thereof held on the 3d day of April , 1939, and was again read to said City Council at a regularly adjourned meeting thereof held on the day of April, 1939, and was passed and adopted by the following vote: �- AYES: Councilmen-O."'"'..., NOES: Councilmen: ABSENT : Councilmen: City Clerk and ex-officio Ulerk of the City Council of the City of Huntington Beach , California. i -64-