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# 1, ,-,..... ~ .~
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...,..... '0 n DIN AN C EE NO.~
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An ordinance providing a system for the AssessmentLevy
and Collecti0n of Taxes, by and for the City of Arroyo Grande,.
The Board of Trustees of the City of Arroyo Grande, do
ordain as follows:
Section 1. The orfice of Assessor is hereby created in and for
the city of Arroyo Grande, and the Clerk of the City of Arroyo Grande is
hereby made and constituted ex-ct't'icio the Assessor of the City of Arroyo
Grande.
Sec. 2. The office of Tax Collector is hereby created in and for
the City of Arroyo Grande, and the Marshal of the City of Arroyo Grande
is hereby made and constituted ex-officio the Tax Collector of the City
of Arroyo Grande.
Sec. 3. All eeal and personal property within the City of Arroyo
Grande, which is subject to taxation for County purposes under the laws
of this State, shall be subject to taxation by the City of Arroyo Grande.
Section n. The Assessor is hereby authoeized to employ a deputy
Assessor, whose cornpebsation shall be fixed , from time to time by the
Board of Trustees,. ~
Section 5. The Assessor and his deputy shall have powerAadmini-
ster all oaths and affirmations necessary in the performance of the duties
of the office of the Assessor.
section e.,All taxes assessed, together with any percentages or
penal ties imposed ,if or delin'luency and the costs of collection , shall
constitute liens upon the proprerty assessed; every tax upon personal
property shall be a lien upon the real property of .the owner thereof.
The liens provided for in this s~ction shall attach as of the first
Mondar of March of each year, and may be enforced by a sale of real
property affected, and the execution and delivery of all necessary
certificates and deeds therefor, unmer such regulations as are
prescribed in this ordinance, or by action in any. Court of competent
jurisd:j.ction to foreclose such Uens; I,rovided, that any property solel
for such taxes shall be subject to redemption within five years and upon
the terms provided or that may hereafter be provided for the redemption
or property sold for State t~xes.
All deeds made upon any sale or property for taxes or special assessments
under the provisions or this ordinance shall have the same force and
effect in evidence as is or may hereafter be provided by law for deeds
for property sold for non-pa~~ent of State taxes.
~ection 7. It shall be the dutyof the Assessor of the City
of Arroyo Grande, between the first day of March and the first. day of
August in each year, to make out a true list of all the taxab~e
property within the City of Arroyo Grande, except _ such as J.S
required to be assessed by the state BOard of equalization,.
The mode of making out of said list, and proceedings relating
thereto ahall be in conformity with laws ~ow in force regulating
County Assessors, except as otherwise provided by an act of the
Legislature of the State of California, approved May 13, 1883,
entitled "An Act to Provide for the Organixation, Incorporation,
and Government of !,;unicipal Corporations~ and acts Amendatory
thereof an(~ except as otherwise provided in and by this
"
Ordinance.
, The said list~ shall describe the property assessed,
and. the val1i.e thereof, and shall contain all other matters
required to be stated in such lists by County Assessors.
Said As~essor shall verify said list by his oath tobe thereto
attached andAile substantially in the following form, to-wit:
STATE OF CALIFORBIA, ~
COUNTY uF SAN LUIS OBIBPO, ss
CITY OF ARROYO GRANDE,
~
-- --- -------.-.----
"" 2, ( " Ordinance No. i1, continued,
I, --.;,-----,,------- Assessor of the City of' Arroyo Grande, do
swear that between the first day of March, 19--- and the f'irat day of
Au;;ust, 19-- T have made diligent inquiry and examination to ascer-
tll,in all property within the CitY"of Arroyo Grande, subject to assess-
ment by me, and that the same has been assessed upon the attached
assessment roll equally and uniformly, according to the best of my
judgment, information and belief, at its f'ull cash value; and that I
have f'aithfully complied with all the duties ill'posed upon the Assessor
by law and ordinance; and that I have not imposed any unjust or double
assessment throigh malice or ill-will or otherwise, nor allowed anyone
to escape a just and equal assessment theough favor or reward or other-
wise.
Subscribed and sworn to before me this ----- day of -----, -. 19----
Notary public in and for the County of'. San Luis Obispo, state of
Cal ifornia. .
The said Assessor shall thendeposit the said verified list with
the Clerk of the City oft Arroyo Grande, on or bef6re the first Monday
of August of' each year.
Section 8. The Assessor shall assess all SkB propeety in the City
of Arroyo Grande which is lawfully taxable therein at its f'ull cash value.
He shall assess lands in parcels or subdivisions not exceeding two
hundred acres each, and he shall assess all property to the person by
whom it was owned or claimed, or in whose possession or control it was
at twel~e O'clock noon of the first Monday in March next prfceeding;
but no mistake in the name of the owner or supposed owner oft real
property shall render the assessment thereof invalid.
In assessing solvent creditors not secured by mortgage or deed
or trust, a reduction therefrom shall be made of debts due to bonified
residents of this State.
Section 9. The assessor shall have the powerto exact from every px
per.on a statement under oath, setting fo.rth specifically all the real
and personal prpperty owned by such person or in his possession, or under
his control, at twelve O'clock, noon on the first Monday in March.
Such statement shall be in writing and shall show separately;
1-- all property belonging to . claimed by,or,in the possession, or
under the control or management of such person.
2-- All property belonging to, claimed by, or in the possession, or
under the control or management of any firmof which such person is a
member.
3-- All property belonging to, claimed by, or in the possession, or
under the control or management of' any corporationof' which such person
is the President, Secretary, Cashier or managing agent.
4-- An exact description of all lands in parcels or subdivisions, not
exceeding 200 acres, each, all improvements and all personal property,
and all taxable state, county, city, or nay municipal or public bonds
and taxable bonds, of any person, f'irm, corporation, and all deposits of
money or other valuables, and the names of the Personwith whom such
deposits are made, and the places in which they may be found, all mortgage~
deeds oft trusts, cntracts, and other obligations bywhich debts are secured
and the property in the City affected thereby.
5-- 1\11 sol vent credlits, unsecured by deed of trust, mortgages. or other
lien on real or personal property, ,due or owing to such person, or any
f'irm of which he is a member, or due or owing to any corporation of
which he is President, secretary, Cashier, or managing agent, deducting
f'rom the sum of such credits such debts only, unsecured by trust deed,
mortgage, or other lienon real or personal property, as may be owing by
such person, firm or corporation to bonified residents of this state.
No debts shall be so deducted unless the statement shows the amount,
ill aggregate, of such statement under oath. - W
. When ever one member of a firm, or one of the proper of:ficers,of ~
corporation, has ma(le a statement showing the property of, the firm, or
corporation, another member of the firm or corporation, or another off'icer
need not include such property in the statement made by him; but his
statement must show the Dallie of the person or officer who ma,!e the state-
ment in which such property is included~
_._- ,-----..
# 3. ",
.' Ordinance No. ~ Continued.
The Assessor is hereby authmrized to provide ,his of rice , at the
expense or the City, with the necessary blank forms for the statement
herein mentioned, and shall cause to be printedupon each such blank form
an arfidavit rorrn, substantially as follows:-
STATE OF CALIFORNIA ~
COWNTY OF SAN LUIS OBISPO ~ss
CITY OF ARROYO GRANDE,
1-------------- do swear that I am a resident or the City or
Arro~'o Grande, that the:,lfithinLlists contain a full and correct statement
or all property subject pto taxation which I, or any firm of which I am a
member, or any corporation, or association, or company of which I am
president, secretary, cashier, or managing agent, owned, claimed, possessed
or controlled at twelve O'clock noon on the first Monday in March last
and w~ich is not already assessed this year; and that I have not in an;
manner whatsoever tr ansferred or disposed of any property, or placed any
property out of the City of Arroyo Grande, or my possession, for the purpose
of avoiding anjr assessment, upon the same, or of making this statement,'and
that the debts therein stated as owing by me are owing to boni fide residents
of this Sbate, or tb firms or corporations doing business in this State.
Subscribed and sworn to before me this, ------- day of------,- 19--
The Assessor shall have power to exa~t from every persoB of whom he shall
require a statement as herein before mentioned an oath sUbstantially in
the foregoin rorm. The affidavit to the statement on behalf of a rirm or
corporation shall be made by the president, the secretary or the treasurer
thereof, shall state the principal business of the firm or corporation
and ~in other respectsshall conform to the roregoing form. '
Section 10. The Assessor may fill out the statement at the time
when he presents it, or he may deliver it to the person and require him,
within a reasonable, speci1'ied time, to return it to hi!", pr9perly filled
out.
Section 11. The Assessor sh~l hive power to require any person
found within the City of Arroyo Grande to make and subsc:r'ibe'an affidavit,
giving his name and place of residence, and he shall l'urther have power
to subpoena and examine any person in relation to any statement fUrnished
to him or which discloses property which is assessable in the City of Arroyo
Grande. Any person who shall re1'use to furnishthe statement hereinbe1'ore
re>>1[~Et!d pr to mal{eancl subscribe such an aff'idavi t respecting his name
an Aresiaence f'o;1bappear and testirywhen requested to do so by the
Assessor, as above provided, shall for each and every re1'usal, and so
often as the same is re)eated, forfeit to the City of Arrovo Grande the
sum 01' one hundred (100 dollars, in gold coin of the United states,
to be recovered in an action brought in its name by the Assessor in the
Recorders Court of Arroyo Grande, or in the Justices Court of the
Township. All moneys recovered by the Assessoe in such action shall be
paid bp him to the Treasueer of the City of' Arr~yo Grande, and by the
Treasurer placed in the general fund.
Section 12. If any person, after demand thereror by the Assessor,
refuse. or neglects to give the statementherein provided. for, or to comply
with the other provisions or this Ordinance the Assessor shall note such
refusal or neglect Jlpon the assessment list, opposite the name of such
person, and must make an estimate of the value of the taxable property
01' such person.
Section13. The Assessor shaF when required by the Board of Trustees)
transmit to saiel Board on or before the rirst Monday in August of each
year, averified report"separate from the Assessment roll, containing a
complete list of all persons who refuse of' neglecjl to furnish a statement
of their property, as in this urdinance provided, or to comply with the
provisions of this Ordinance, the amoUnt or the assessment upon the property
01' such persons, with a statement of the perticular facts, if any, upon
which the assessment has been made,and the valuation of the property so
assessed.
---~'.~--- ..._~---
d~ 4. '.
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Ordinance :0...2,2.., Continued:-
Section 14. As soon as completed, and on or before the first Mondey
in August of each year, the Assessor shall deliver his assessment listIL
and statements to the Board, or Trustees to be equalized; alld the Board of
Trustees shall forthwith give notice thereor, and of the time when the
said Board will D!eet to equalize assessments, by publication at least --....
once in some newspaper published and circulated in the City of Arroyo
Grande, if there be one, and if there is no newspaper, published and
circulated in said City, by causing nitices thereof to be posted in at
least faur public places in said City, and in the meantime the aSSeASltlent
list or book must remain oper for inspectionof all persons interested.
Section 15.- The Board of 'l'rustees shall meet at the usual place of
holding meetings on the second Monday of August of each year, at 10 o'clocl.
in the forenoon of said day, and sit as a board of equalization, and shall
continue in session from day to day untill all the returns of the Assessor
shall have been rectified,. They shall have power to hear complaints" and
to correct, midify, or strike out any assessment made by the Assessor, and
may, of their own motmon, raise any assessmen0i upon notice to the party
whose assessment is to be raised. The correc~ ist of each tax shallbe
the a~'sef;sment roll for said tax for said y,ear. It shall be certified
by the Clerk of the City, who shall a.ct as the Clerk of the Board of
equalization , as being the assessment eoll for said tax, ans shall be the
assessment roll upon which such tax is to be levied in said ;t;ear.
The proceedings of the BOard of equalization shall be governed by the
provisions of Article 1, Chapter 4, of 'l'itle 9, of part 3, of' the Political
Code of the State of California, in so far as the said provisions are appli_
cable and not inconsistant with the provisions of this Ordinance.
Section 16.- TJ1e 01 erk of the City of Arroyo Grailde shall be ex-
OffiCi)~Clerk of the Doard of Ilqualization, and as such he shall kee}l
a full true reGard record of all the proceedings of the Board of equal-
ization in a book marked, records of the Board of equalization and in
the said book he shall record. all changes, corrections and ~ers made
by the said Board' and during the sessions o~ the said Board or as soon
as possible afre~adjOUrnment, he. shall enter upon the assessment lists
all changes and corrections made by the said Board, and having cowpleted
the corrections in the assessment lists, he must take and subscribe an
oath to be'attacijed thereto and to be substantially, in the following
form :-
STAl'E OF CALIFORNIA. ~
COUNTY OF SAN LUIS lilHf,PO. ss
CITY OF' AllROYO GRANDE
1---------- Clerk of the City of Arroyo Grande and ex-officio Clerk of'
of the Board of equalization of said City, d,o swear as such Clerk of the
Board of equalization, I have kept correct minutes of all the acts of the
Iooard of equalization touchingal terations 'in the assessment lists; that
all alterations agreed to or4irected to be made have been made and entered
in the said assessment lists, and that no changer or alterations have been
madetherein, except those authirized.
--------------------------------
Subscribed and sworn to berore me this------- day of ----------- 19----
--------------------
Section 17.- '1;he assessment, list, corrected as provided in the
preceding section shall be certified by the clerk as being the
!11~~ss1J;ent Roll uIJon which City taxes are to 11e levied for the then
en Yea:r:
~ection 18.~ gW-the-18tT-~kHP8~ay-i~-SeptemBep-e~-eaeh-yeap~-----
Immed~ately after the completion of their labors and adjournment as a
board of equalization, the board of trustees must meet and forth with
proceed to fix the rate per cent, designating the nunrner of cents on
each One Hundred Dollars or property, and must levy the same upon the
taxable proper~y of the City, to provide ror rasing the necessary re\'Je1l
CHue of' the C~ty f'or tile then current fiscal year which said fiscal
year shall begin with the first day of ~!ay of ~ach' year and shall end
. with the Thirtieth day of April of tlie year next foIl owing.
- -~.,,-- ----. -~-'---
*5. "
" Ordinance *~ continued
Section 11 19...- When tIle assessments have been equalized and the
tax has been levied and as aforesaid, the Clerk shall then compute and
enter in the assessment roll in a seperate money column, the respective
sums, in dollars and cents, rejecting fractions of cents, to be paid as a
tax on the property there in~numerated, and segregate and place ine
the proper columns of the assessment roll the respective amounts due in
installmenjs, as provided in Section 2~ of this ordinance, and shall foot
up the columns, showing the total value of property in the City and the
total amount of taxes as corrected under the direction of the bOard of
equalization; all of which shall be done and completed on or before the
first Monday in October of each year.
Section 1f 20- On or bef'ore the first Monday of October of each year
the assessment roll shall be delivered to'the lax eollect6r of the City,
who shall within ten days after such delivery forthwith publish in a news-
paper published and circulated in said City, a notice specifying:
That the taxes on all personal property secured by real prope"ty and
one-half 01' the taxes on all real property will be due and payable on the
third Monday in October, and will be delinquent on the first Monday in Dec-
cmber next thereafter, at six o'clock P.M., and that unless paid prior thee
to, fifteen percent ( 15 % ) will be added to the amount thereof; and that
if the said one half be not paid before the last Monday in April 'next,
at six o'clock P.M., an additional fiv.e per cent ( 5 % ) will be added
thereto,; that the remaining one half of the taxes on all real property will
be payable on an d after the firs~e~enday in January next, and will be del-
inquent on the last M01'1day in April thereafter, at six o'clock P.M., and
that unless paid prior thereto, fiv~ per cent ( 5 % ) will be added to the
amount thereof. That all taxes may 'be paid at the time when the first
instalment, as herein provided is due and payable. The times and places
at which payment of taxes may be made.
Section it21.- The notice me~tioned. in the preceding section shall in
every case be 11Ublished once a week for tlfO successi1l!e weel,s in some
weekly, semi-weekly or daily news paper publishei and circulated in said
City, if there is one; or if' there is not, then said notice shall he posted
by the Tax Collector in at least four public places in said City.
Section #22- Upon receiving the as,sessrnent roll the Tax Collector
shall be charged by the Clerk With the ,full amount of the taxes levied.
Section #23- All taxes shall be collected by the Tax Collector and sba
all be payable at his office in said City. Ihe Tax Collector shall give
a receipt to the person paying any tax or any part of any tax, specify-
ingthe amount of the assessment and the tax , or part of the tax, paid,
and the amount remaning unpaid, if any, with a description of the property
assessed; provided that the receipt for the last installment of taxes may
refer by number or in any other intelligal~le marmer, to the receipt given
for the first installment of taxes, inlieu of a description of the property
assasse!J..
~:op,tJon # 24- Taxes on any particular parcel of land way be paid
i~p'arately. The taxes on any particular lot, piece or parcel of Pnd
contained in any assessD,ent may be paid separately from the whole assessme'9 (
if such lot , piece or parcel has a separate val1uation on the assessment
rOll,by paying the amount of City taxes due on such lot, piece or parcel of
land, with a proper proportion of the amounts due as tax on personal prop-
erty and penalties, if' any. The Tax CollectoJr shall make an entry on tl'e
margin of the assessmaent roll showing what certain property has been re-
leased by the payment of the taxes as herein provided, togetller with tile 8J'I
ol,mtsof such taxes efi separately and specifically set forth.
Section # 25- The Tax Collector shall mark the date of paymnt of aJlY
tax, or of the several partial payments, as't e case may be, in the ass-
eSSDient roll, opposite the name of the person paying the tax.
Se
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,
#f1
Ordinance #22, Continued.
Section ,11211- On t 1 e first Monday in each ~lonth, the tax Eollector
shall settle with the ClerIc for all moneys collected for the City,
and shall pa)" the same to the l'reastirer; and on the SaJ!1e day, the Tax
Collector shall a statement under oath with the Clerk, showin~ an acc-
ount of all of his transactions and receipts as Tax Collector since his
last settlement, and showing also that all momey collected by him as Tax
Collector has been paid to the Treasurer.
"
Section #27- On the first ~;onday in December of each year, at six
o'clock P.M., all taxes then unpaid, except the last installment of tne
real property taxes, are delinquent, and ttereafter the Tax Collector
shall collect, for tne use of the City, an additional fifteen per cent
( 15 % ) thereon: and if the3' are not paid l,efore the last Monday in Apri
next succeedingt at six 0' clock P.M., he shall collect an additional fixe
per cent ( 5 % ), thereon. On the last Monday in j\pril of each year at
six o'clock P.M. all the unpaid portion of the remaining one half of the
taxes on all real property is delinquent, and thereafter, the Tax Coll-
ector shall collect, for tIle use of the City, an ar1diUonal five per cent
( 5 % ) tllerCOl1; provided" trmt hIle' entire tax on any real fl8l'e-pro11crty
way be paiil at the ti,re when the first installment, as above provided, is
due and payable; and proVideu., also, that the taxes on all personal proJ>-
Ci"ty unsecured by real property shall ,be due and payable imrrediately after
the assessment of such personal property is made.
SeBtion #23- On the second. !.~onday in Decenlber,'of each ye'''r, the Tax
Collector shall attend at the of'fice of the ClerIc with the AssessDJent 11611
having all items of taxes collected marked" paid" . The Clerk shall upon CD(....
compute and enter against all the items or taxes due and unpaid the penal-
ty for delinquency, root up the total amount of penalties then due, and
shall, within ten days ther"eafter, deliver to s aid tax Collector the
Assessment Roll and clmrge him with the amount of said penalties.
Section fF2t1- On the third l>:onday in May of each year the Tax Collect-
or shall attend at the office of the Clerk wit:] the Assessment naIl, have-
ing all items of taxes and penalties collected marked "paid" , and at
the same time be shall cleliver to th' Clerk a complete delinquent list
of all persons and property then owing taxes, in 'l\'l1iO'1l list shall IJe set
down in numerical or alphabetical order all matter and things contained
in the Assessment Roll and relating to delinquent persons or property.
The CI erk shall carefully corol'are the delinqueht list with tIle Assessment
nolI and if satisfied tlHJ.t tilt contains a full and true statement of all
taxes due and unpaid, he must foot up the total aJl'ount of' taxes so re-
maning un11aid, credit the Tax Collector who acted under it, therewith,
and make a final set tl ement wi th him of all taxes charged ali:sins t him on
the Assessl'1ent Roll, and shall require f'rom him the treasurers receipt
for any existing deficiency.
Section #30- After settlement with the Tax Collector, as pepe pre-
scribed in the preceeding s' ction, the CI erJc shaJ 1 charge the 1'ax ColI e-
ctor thenactingwith the amount of taxes due on the delinquent list, with
the penal ty or penal ties adited thetrto, and wi thin three days thereafter
deliver the list, duly certified, to such Tax Collector.
,--.-------- ---.--.--
---~
#'7
Ordinance #22 Continued.
Section .f~31- On , or within five d~ys before or af'1 er the first Mon-
day in June of each year, beginning with the year 1917, the Tax Collector
shall publish the list, which ahall contain the names of the persons and
a description of the proIJerty delin'Iuent, and the our.omit of taxes, penal-
ties and costs due, opposite each name and description, with the taxes
due on personal property added to the taxes on real estate, where the real
estate is liable therefore, or the several taxes are due :Crom the same pel"
sons, the expense of the publication to be a ch arge against the City;
and the Tax Collect~r must attend to, and publish with, the said delin-
quent list a notice that, unless the taxes delinquebt, together with the
costs and penal ties are 11aid, the real property upon which said taxes are
a lien, will he sold o the City of Arroyo Grande. The Publication shall
be made once a week, for three successive weej,;s, in some news paper
published in the said City, and shall designate the time and t!'e place of
sale, which time shall not be I ess than twenty one ( 21) nor more t!lan
twenty eight, ( 28 ) days from :lnd after the first publication and tJ'e
l;lace shall be in the Tax Collectors of'rice in tlJe City of Arroyo Gr\lnde,
provided, thatcif there be no news paper published and circulated in said
City, such publication shall be given and made by posjing copies of said 1
list and notice, in at least three public places in the City of Arroyo
Grande, and keeping the same so posted for a period of three successive
weeks an(1 by publication in some newspaper published in the County of' San
Luis Obispo once a week for three successive weeks.
.Section #32- The Tax Collector shall, as soon as he shall have made
anI! completed the publication af'oresaid, f'ile with the City ClerIc a copy
of the plfblication with an affidavit attached thereto, that it is a true
copy of the same, and that the publication was made in a newspaper state-
ing its name aJ1d place of publication ;!':R-a and the date of each appearance
and stating the time and places of posting, in case said list and notice
was posted, and such affidavits shall be primary evidence of all of the
f'acts stated therein.
Section #33- The Tax Collector shall collect in addition to the taxes
due on the delin?uent list, together with thepenalties for delinquency,
f'ifty cents (50 ) on each lot, piece~rtract of' land separately assessed,
and on each assessment of personal property, which money shall be paid
into the general fund of' the city.
Section 4a4- On the cla~ and hour fixed f'or the sale, all the property
delinquent, upon which the taxes of' all ldnds penal ties and costs ha~e not
been paid, shall, by operation of the law and tile declaration of' the Tax
Collector, be sold to the City of Arroyo Grande, and the Tax Colector
shall make an entry, "sold to the City", on the elelinquent assessment lis~
opposite the tax, and he shall be credited with the amonnt thereof in his
settlement made with the Clerk, persuant to section of this ordinance;
provided, that on the day of sale the owner or person in possession of
any prO]1erty off'ered for sale for taxes due thereon, lIIay pay the taxes,
penalties and costs due; and provided, that the City of Arroyo Grande
may bring suit against the owner of said property , for the cmllection of
said tax or taxes penalties and costs.
Section #35- The Tax Colectorshall make out in duplicate a certificae
of' delinquent tax sale for e~ch ]1iece or tract of land sold, dated on the
day of the sale, stating"if known" the name of the person assessed, a des-
cription of the lane sold, that it was sold for delinquent taxes to the
City of Arroyo Gbande and gjving the amount and year of the assessment,
ancl specifying when the Cit~' of Arroyo Grande will be entitled to a deed.
Such certif'icates must be signed by the Tax Collector and one copy shall
11e filed in the office of the County Recorder of San Luis Obispo County
and state of Calif'ornia. The other copy shall be entered in a book pro-
vided for that purpose and kept in the off'ice of the Tax Collector.
--, -
.
#'8
Ordinance ffi22 Comtinued.
Section #36- A redemption of the property l'Pb~ may be made IJY the own-
er, or any party in interest, within five yearsJtlllhtthe date of the sale to
the City of Arroyo Grande, or at any time prior to the entry or sale of
said property by the City or Arroyo Grande,. Redemption must be made to
the City Treasurer upon an estiJ:1ate furn:l:shed by the Clerk in lawful maney
of the United States, and the Treasueur shall account to the City for all
Inoneys received under such redemption, which said moneys shall be destri- ,
outed to the proper funds in accordance with the redular tax 11lvy.
Section #37- If the property is not redeemed within ,five years from
the date of the sale to the City, the Tax Collector, or his successors in
office, shall make to the City, a deed of the property. Such deeds shall
be in substance, and may be ib form, as follows: "THIS INDENTURB, made the
" . . . . . . . . .day of.......... .19 '... between.................... .Tax
Collector of the City of Arroyo Grande, County of' San Luis Obispo, State
of Calirornia, first party, and the City of Arroyo Grande second party,
WITNESSETH:- TEAT WlIEHbAS, the real property hereinafter described was duty
assessed for taxation in the year 19... to ........ ... ......... ..........,
(stating name as on Assessment Roll) and was thereafter on the......day.of
..............19",.duly sold to the City of Arroyo Grande by............
Tax Collector of said City of Arroyo Grande for nonpayment of delinquent
taxes which had been legally levied in said year 19... and were lien on sa
said real property, the total amount for which the same was sold being
.......... AND WHEHEAS, the period of five years has elapsed since said
sale and no person ~as redeemed the said property. NOW TIIEREFORE, the
said first party, in consideration of t1'e premesis, and in pursuance of tb
statute and the ordinance of the City of Arroyo Grande in such case made
and provided, does hereby grant to the said second party that certain
real property in the City of Arroyo Grande, County of San Luis Obispo,
State of California, more particularly described as follows, to-wit:
IN WITNESS WHEREOF, said first party has hereunto set his hand the day
and year first above written........................Tax Collector of the
City of Arroyo Grande.
No other matters beed be recited in the said deed than those IJrovided fOr
in the above form. No charge shall be made by the Tax Collector for the
making of any such deed. All such deeds shall be recorded in the o~fice
of' the County Recorder of the County of San Luis Obispo, and the expense
of acknowledging and recording t'e same shall be a charge against tbe City
of Arroyo Grande. All such deeds, after baving been duly recorded as here
in provided, shall be transmitted to the City Clerk and by Him filed in
his office. Such deeds, duly acknowledged or proved, is primary evidence
that the property was assessed as requierd by law; that the property was
equalizell as required by law; that the taxes were levied in accordance
with law; that the taxes were not paid; that at the proper time and place
the property was sold as prescribed by law, and by the proper officer;
that the property was not redeemed; that the person who executed the deed
was the proper officer; and that, where the real estate was sold to pay
taxes on personal property, the real estate belonged to the person liable
to pay the tax.
Section *38- In all cases where real estate has been or may bereafter
be sold for delinquent taxes to the City of' Arroyo Grande, and the City
has not disposed of' the same, the person whose estste has been or may here
after be sold, his heirs, executors,a!ttlinistrators, or other successors
in interest. shall, at any time after the same bas been sold to tbe City
and before the City shall have disposed of the same, heve the right to re-
deem such real estate by paying to the treasurer of' the City the amoune of
taxes, penalties and costs due therean at the time of said sale, with int-
erest on the aggregate amount of said ta;xes, at the rate of seven per cent,
per annum: and also all taxes that were alien upon said realestate at thet
time Gaia. taxes became delinquent, and also unpaid taxes of every descript-
ion assessed against the property for each year since tlJC 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 respectivly, at the same rate, to the
time of redemption; and also all costs and expenses of such redemption,
and penalties as follows, to wit:
4,~9
Ordinance 422 Continued.
Section #38 Con~d.- Ten per cent if redeemed within six months from
the date of sale; twenty if redeemed within one year therefrom; thirty
per cent if rede~ued within two years therefrom; forty per cent if er-
deemed within three years therefrom; forty-five per cent if redeemed with
in four years therefrom, and fifty per cent if redeemed within five years
or any greater number of years therefrom. The penalty shall be computed
upon the amount of each years taxes in like manner, reconing from the time
when the lands would have beeb sold for the taxes of that yea~, if there
had been no previous sales thereof. The City Clerk shall, on the appli-
cation of the person desiring to redeem, make an estimate of the amount
to be paid, and shall gine him triplicate certificates of the amount,
specifying the several amounts thereof, which certificate shall be del-
ivered to the 'l:reasur~r, together with the money, and tile Tro'1.l:mrer shall
give triplicate receipts, written or endorced upon samd certificates, to
the redemptioner, who shall deliver ofle of said receipts to the City ,ClerIc
and redeliver one to the City Treasueer, and may record one in the office
of the Coubty Recorder. Upon tender of the fee for acknowledgement, the
Treasurer shall acknowledge either of satd receipts so as to entitle the
same to be recorded. Upon the payment of the money' specifyed in said cer~
ficate and the giving of either of the receipts afore said, by the Treas
urer, 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
b, the City under and by virtue of the tax sale shall cease and determine.
In all cases where deeds have been executedby the Tax Collector to the Ci:\ly
as provided in section thirty seven and the oll'ner of the property redeems
the same, aa provided in this se~tion, the City Clerk is hereby empowered
and diredted to make, execute and deliver, in the name of the City, to tile
person in whose name the property ms assessed, Or his assigns, or when ass
essed to "unknown owners", to the owner of such real property, a deed in
substance and in form ~s follows, to wit: THIS ENDF..NTURE, made this"....
day of............19...between City of Arroyo Grande, a municipal corp
oration, first party, and......... ... ..second party, WITNESSETH: - THAT
WHEREAS, the real property hereinafter described was sold to first party
for delinquent taxes and penalties in the year 19.....and there after the
Tax Collector of first party executed a deed dated................ ........
and recorded in the office of the County Recorder in the County of SlI.n
Luis Obispo, state of Calif'ornia,on a.'.... . day or.............. .19.. . . .. .. .. . .. . .. ...
In volume.......at page......records of San Luis Obispo County, AND WHERE
AS, the taxes and penalties, above mentioned, have been paid, HOW THERE
FORE, the said first party, in constderation of the premesis and in pur-
suance of the statutes and ordinance in such case, made and provided, doji
hereby grant to the said second party that certain real property situated
in the city of Arroyo Grande, County of San Luis Obispo, State of Calif-
ornia,more IJarticularly described as follows, to wit: IN WITNESS WHEREOF,
said first party has caused these presents to be exexuted to day and year
above, first written. ...................... City Clerk of tloe Cityof
Arroyo Grande.
Section #'39- 'fhe Assessment Roll or Delinquent List or a copy thereof
certified by the Clerk, showing unpaid taxes against any person or properj,
is prima ~acie evidence of the assessment, tneproperty assessed, the del-
inquency, the amount of taxes due and unpaid, and that all the forms of
ttth1n relation to the assessment and levy of such taxes have beeD complicld
w h.
Section #49- The Tax Collector shall, upon receiving the Assessment
Roll, from the Clerk as provided in section twenty of theis ordinance,
immediately collect the taxes due on personal property, execpt where real-
estate is liable therefore and in all cases in which, in his opinion,
said taxes are not alien on real property sufficient to secure the payment
of the taxes, by seizure and sale of any personal property owned 11Y the
<leI inquent. 'fhe s~tle must be aj publis auction, and a sufficient amount
of the property to pay the taxes, per centages and costs. The sale must
be made after one weeks notice of the time and place thereof, given by
. publication ina newspaper published in the City, or by posting in three
public places in the Cityy. For seizing or selling personal property
for taxes, the tax Collector may charge in each case the sum of three
dOllars and the costs of advertising the same, if said personal property
4fr10
Ordinance ~ 22 Continued.
Section #40 Cont'd.
is advertised and in addition thereto to same mileage and keepers fees
as is allOwed'by law to the Sheriff ,of the County when 'seizing and keep-
ing property sUbject to executuon under atachrnent. On payment of the pr-
ice bid for any property sold, there delivery thereof, with a bill of sale
vests the title thereto in the purchaser. all exeess over the taxes, per- f
centages and costs of the proceeds of any such sale, shall be retuene~ to
the oIVner of the property sold, and until claimed shall. be deposi4ed1n the I
City Treasury, subject to the order of the owner his he1rs, or assigns.
The unsold portion of any property may be left at the placeof sale at the
risk of the owner.
I
Section #41- The Tax Collector must, on or before the last Monday in
July of each year, attend the office of the ClerIc. with the delinquent
list, with all items collected, marked, "paid" thereon, and t)~e ClerIc I
must then carefully compare the said list with the assessment of persons i
and property not marked" paid" on the Assessment Roll, and when taxes
have been paid, must note that fact in the appropriate column in the r
Assessment Roll. The Clerk must then administer to the Tax Collectior an I
oath, to be written and described in the delinquent list, statinl that
every person and all property assessed in the delinquent list, on which
taxes have been paid, has been credited in the list with such payment.
The Clerk shall then foot up the amou nt of taxes remaining unpaid and. I
credit the Tax Collector with the amount, and shall have a final settle-
ment with him, and the delinquent list must then remain on file in the
Clerks office.
Section #42- Any taxes, percentages, or costs eroneously collected I
may, by order of the Board of Trustees, be refunded by the Treasurer.
Section #43- When the Tax Collector discovers that any property has
been ass esed more than once for the same year, he shall coll ect only the
tax justly due, and shall make return of the fa.cts to the ClerIc by aaff-
idavit,.
Section #44- In case the Tax Collector shall discover before any sale
that by reasan of irregular asessments or other error, any land aught not
be so~d, he shall not offer it for sale, but the Board of trustees shall
in such case cause the Assessor to(the uncollected) to enter the uncoll-
ected taxes upon the Assessment List of the next succeeding year, to be
collected as other Taxes entered thereon,.
i~atiatB8P~5- When land shall have been sold 'as the property of a des-
1 a erson for taxes correctly imposed no misnomer of the owner,
or other mistake relating to the ownership of such property shall aff-
ect the validity of the sale.
Section #46- All property deeded to the City under the provisions of
this ordinance shall be sold at public auction by the Board of Trustees,
not less than six months, nor more than two years af~er the recording of
the deed in the office of the County Recorder, after notice of the time all
and place at which the property will be sold has been published in a news
paper published and circulated in the City of Arroyo Grande, for aperiod
of at least twenty days prior to the date fixed for the sale; said notice
shall set for th the property to be sold, the time and place of the sale,
and the terms under which the property will be sold. If there be no news
paper published and circulated in the City, the notice shall be posted in
four public places in lieu of said pUblication,. The Board of Trustees
shall direct the proper officials to make and execute a grant deed in sub-
stantially the form precribed in section #38 of this ordinance to be used
on redemption of property after a deed has been made to the City; prov~ded
that the third paragraph of the deed, shall be as rollows: AND WHBREAS, saiid
taxes and penalties have not been paid, and said real property was, onthe
..........day of.............. ..19.... After due and legal notice given
thereof, sold at public auction to second party for the sum .......Dollars
and on said date the President of the Hoard of Trustees and the City CIerI,
were directed by the Board or Trustees of first party to make and execute
this deed to second party.
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v
.
" .'
#11 .
Ordinance *22- Continued,
Section #46 Cont'd.- Such deed, duly acknowledged or proved, is promary
evidence that the proerty was assessed as required by law; that the propepty
was equalized as required by law, that the taxes were levied in accordance
with law; that the taxes were not paid; at a proper time and place the pr-
operty was sold as pre,,;cribed by law, and by the proper officer; that the
property was not redeemed , and that the person who executed the deed \Vas
the proper officer.
Section #47- The word "Clerk" and the words" City Clerk" wherefer psed
in this ordinance, if no other words describe the 6fficer, shall be con-
strued as meaning the Clerk of the City of Arroyo Grande. The \Vord "ASS- I
essor" wherever used in this ordinance shall be construed as meaning ~he
Assessor of the City of Arroyo Grande. The \vords "Tax Collector" as used
in this ordinance shall be construed as menaing theTac collector of, the
Citv of AJ'royo Grande. The word "Treasurer" wherever used in this ordinance
shall construed as meaning the Treasurer of the City of Arroyo Grande.
_The word" City" wherever used in this ordinance shall be construed as
meaning the City of Arroyo Grande. The words"Board of Trustees" wherever
used in this ordinance shall be construed as meaning the Board of Trustees
of the City of Arroyo Grande, the "Board ~f Equalization" wherever used
in this ordinance shall be construed as meaning the Board of Equalization
of the City of Arrmyo Grande.
Section #48- All ordinances and parts of ordinances in conflict here-
with are hereby repealed.
Section #49- This ordinance shall go into effect thirty (30) days from
and after the date of its passage and ad~tion. Introduced by Trustee
C. S. Noble. Passed and adopted this.,,/.. .. .day January, 19/" by the foil
llowing vote 011 roll call. ' ,
Ayes--Trustees, ~..:tI; d.ilit/~}fvt& \.,~
Noes--Trustees, -- ~.
Absent--Trustees, ~
Approved:-
President of the Board of Trustees of the City of Arroyo Grande.
I certify that the foregoing(ordinance)is a full, true and correct
copy of a n Ordinance adopted by the BO~f Trustees of the 8tty-~~ ~e
Ci ty of Arroyo Gr'~ande on January.. /0 ' 1917.
Clerk of the Board of Trustees and City Clerk of the City of Arroyo
Grande.
,
.
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