Loading...
HomeMy WebLinkAboutOrdinance #531 ORDINANCE NO.' 531 AN ORDINANCE OF THE CITY OF HUNTINGTON BEACH, CALIFORNIA, AMENDING ORDINANCE NO. 425 ENTITLED, "AN ORDINANCE, PRO- VIDING A SYSTEM FOR THE RAISING OF REVENUE BY TAXATION FOR THE CITY OF HUNTINGTON BEACH, CALIFORNIA" , AS AMENDED. The City Council of the City of Huntington Beach, California., do ordain as follows : Section 1 : That Ordinance No. 425 entitled, "An Ordinance of the City of Huntington Beach, California, Providing a System for the Raising of Revenue by Taxation for the City of Huntington Beech, California," as amended, be and the same is hereby amended by amending Sections 17, 19, 200 21 , 22, 23, 24, 25, 33, 34, 40, 101, 102, 103, 1310 134, 636, 639, 640, 6413 6421 643, 740, 741, 742, 749, 750 and 756 thereof, and by adding new sections thereto r to be known as Sections 25a, 645 and 646. Said sec- tions respectively to read as follows: Section 17: "Improvements" includes: (a) All buildings, structures, fixtures and fences erected on or affixed to the land, except telephone and telegrapp lines. 1 _ Ord. 5 31 1 (b) All fruit , nut bearing, or ornamental trees. and vines, not of natural growth, and not exempt from taxation. Section 19 : "Possessory interests" means the following: (a) Possession of, claim to, or right to the possession of land or improvements, except when coupled with ownership of the land or improvements in the same person. (b) Taxable improvements on tax exempt land. Except as provided in Section 20 possessory inter- est shall not be considered as sufficient security for the payment of any taxes. Section 20: ' Leasehold estates for the production of gas, petroleum and other hydrocarbon substances from beneath 'the surface of the earth, and other rights relat- ing to such substances which constitute incorporeal here- ditaments or profits a prendre, are sufficient security for the payment of taxes levied thereon. Such estates and rights shall not be classified as possesory interests, but shall be placed on the secured roll. In the event of delinquency in the payment of any installment, they shall be subject to seizure and sale in the same manner as provided for the seizure and sale t of possessory interests in Sections 836 to 841, inclusive, 2 Ord- K 31 at any time within one year after the delinquency. Suit may be brought against an aasessee of such taxes in the event of delinquency in the payment thereof. Section 20a: "State assessed property" means all property reoAred to be assessed by the state board of equalization under section 14 of Article XIIi of the constitution and which is subject to local taxation. 1 Section 22 : "Roll" means the entire assessment roll. The "secured roll" is that part of the roll con- taining state assessed property and property the taxes on which are a lien on real property smfficient, in the opinion of the assessor, 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 un droll containin property which it is the city assessor' s duty to assess. Section 23 : "Value" , "full cash value" , or "cash value" means the amount at which property would be taken ' in payment of a just debt from a solvent debtor. In determining the "actual value" of tangible personal pro- perty, the assessor shall not take into account the existence of any custom or common method, if any, in arriving at the full cash value of any class or classes of property. 1 3 Ord, 531 Section 24: "Assesseet0 means the person to whom property or a tax is assessed. Section 25: "Lien date" is the time when taxes for any fiscal year become a lien on property. Section 25a: "Assessment yeas" means the period beginning with alien date and ending immediately prior 1 to the succeeding lien date. Section 33 : "Tax deeded property" is real property which has been deeded to the city for taxes and which has not been sold to a private purchaser or a taxing agency, or to an administering agency after being class— ified for public use. Section 34: Writing includes any form of recorded message capable of comprehension by ordinary visual means, Whenever any notice, report , petition, permit, statement , or re m rd is required by this ordinance, it shall be made in writing in the English language. Section 40: Whenever a power is granted to, or a duty imposed on, any person or board by any provision of this ordinance, it may be exercised or performed by any deputy or person authorized by the person or board to whom the power is granted or on whom the duty is imposed, unless it is expressly provided that the power or duty shall be exercised or performed only by the person or board to whom the power is granted or on whom the duty, 4 Ord. 531 is imposed. 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 under this ordinance. Section 102 a Except in the case of publicly owned • property, tax exemptproperty diall be included in the prop- erty statement and the exemption claimed by affidavit of the person claiming exemption. The affidavit shall con- tain such information showing that the property and the owner meet all the requirements entitling the property to the exemption as is required by the assessor. Section z103 a If any person claiming an exemption fails to follow the required procedure, .the exemption is waived by the person, Section 131 : All taxable property assessed by the city assessor shall be assessed at its full cash value. • Section 134: Annually, the assessor shall assess all the taxable property in the city, except state assess- ed property, and shall assess it to the persons owning, claiming, possessing, or controlling it on the first Monday in March. The assessor shall ascertain such property between the first Monday in March and the first day of July. • 5 Ord. 531 Section 636: Every tax has the effect of a judg- ment against the person. Section 639: Every tax on personal property is a lien on the real property of the owner thereof in this city. Section 640: Every tax on personal property and improvements, located upon or appurtenant to a lease- hold estate for the production of gas, petroleum or other hydrocarbon substances from beneath the. surface of the earth, and belonging to the owner of such lease- hold estate, may be secured by such leasehold estate, when, in the opinion of the assessor, such leasehold estate is of sufficient value to constitute security for the payment of all taxes upon such personal prop- erty or improvements and upon such leasehold estate. In the event of delinquency in the payment of any such tax, such personal property, improvements and leasehold estate shall be subject to seizure and sale in the same manner as provided for the seizure and sale of unsecured personal property, in Sections 836 and 842, inclusive, at any time within one year after delinquency. Suit may be brought against an assesses of such taxes in the event of delinquency in the payment thereof. Section 641 : Every tax on an assessment of poss- essory interests is a lien on the other taxable real property of the owner in this city. 6 Ord.531 Section 642: All tax liens attach annually as of the first Monday in March preceding the fiscal year for which the taxes are levied. Section 643: Every lien created by this ordinance has the effect of an execution duly levied against the property subject to the lien. Section 645: All tax liens are paramount to all r other liens. Section 646: Except as otherwis:e 'provided in this chapter, the personal obligation � s;; satisfied and the tax lien removed wheri,. but not before, (a) the tax is paid or legally cancelled or, (b) for nonpayment of any taxes, the property is sold to a private purchaser or deeded to the city. Section 740: The following taxes on the secured roll are due November 1 : (a) All taxes on personal property. (b) Half the taxes on real property, and if the amount is not evenly divisible by two, the odd cent is also due. Section 741 : The second half of taxes on real property on the secured roll is due January 20. Section 742 : The entire tax on the secured roll may be paid when the first installment i s due. The second installment may be paid separately only if the first installment has been paid. 7 Ord.531 Section 749 : All taxes on the secured roll shall be paid at the city collector' s office. Section 750: The city collector shall mark the fact and date of payment on the roll or delinquent roll opposite the tax to which the payment relates. Section 756: After the second half of taxes on real property is delinquent , the city collector shall collect a cost of one dollar for preparing the delin- quent list , one dollar on each separate valuation on the secured roll of: (a) Real property, except possessory interests. (b) Possessory interests. (c) Personal property. The cost shall be collected even though the prop- erty appears on the roll due to a special assessment and no valuation of the property is given. Section 2 : The City Clerk shall certify to the passage 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 thereafter it shall be in force and effect . 9 8 Ord. 531 i PASSED AND ADOPTED by the City Council of the City of Huntington Beach , California, at an adjourned meeting thereof held on the 24th day of May 1948. MAYOR ATTEST City Clerk. 8a Ord,531 STATE OF CALIFORNIA County of Orange ss City of Huntington Beach I, JOHN L. HENRICKSEN, the duly elected,qualified and acting City Clerk of the City of Huntington Beach and ex-off icio Clerk of the City Council of said City of Huntington Beach, do hereby certify that the whole number of members of the City Council of the City of Huntington Beach, is five ; that the foregoing Ordinance was first read to said City Council at a regular meeting thereof held on the 1„-hday of May 1948, and was again read to said City Council at an adjourned meeting thereof held on the 24th day of May , 1948, and was passed and adopted by the affirmative vote of more than a majority of all the members of said City Council as follows : AYES: Councilmen: Seabridge, Langenbeck, Greer NOES : Councilmen: None ABSENT : Councilmen: LeBard, Terry C4Y Clerk and ex-officio Clerk of the City Council of the City of Huntington Beach, California. 9