O 008
'4.if .,. , ..i
,,'
i'
i
\'
*
. '-I: ":~
o R D I N A N C E N 0 . cf:
---- _.-
An Ordinance Providing a System for the Assessment, Levr
and Colleotion of Taxes by and for the Use of the City of
Arroyo Grande, a Municipal Corporation of tho Sixth Class .
---....-.----.-
The Board of Trustees of the City of Arroyo Grande does ordain
as follows .
.
Section 1. Whenever the term "property", "rsal os tate" ,"im-
provements",personal property" ,"val us", "full cash value","credita",
~" l ''''
.. 1,-' . or "debts" is employed in this ordinance, it is employed in the senss
affixed to it by Section 3617 of the Poll tical Code of the State of
California .
Section 2., All proper11,i:,in the City of Arroyo Grande not exemnt
.
from taxation under the laws of the State of California, or the
United states, is subject to taxation .
Section 3. All taxable property within the corporate limi ts
.30/ of the City of Arroyo Grande must be assessed at its full cash
value . Land and improvements thereon shall be separately assessed .
CuI ti va ted and uncultivated land,of the same quali ty and similarly
situated,ahall be assessed at the SalDe value.
Section ( The AS8e8'8or~:--tilri@t~1 ~
oon~tJle first ~ Of Ma1'~~~~_ ~7ti-----if d. (I
day of Anguflt 10 ~8cli year, Bscer a "! 11U"\^ ti.i
the naInes of all ta.xable inhabitants. and: '
all the property in the corpora.te limits'
of said city subject to taxation, except
such as is required to be RI!!SeBBed by th.l
State Board of Equalization, and mun
a.ssess such propert.y to the perSOll by
whom it is owned or claimed, or in
I whose possession or control it was at
IJ11 a '. I twelve o'clock, m. of the first Monday of
")1..- -". ~~-.--;Ma..A.. IIeKt. preceding. In assessing
~olvent cr.edita,...~ecured-by'mQrtJ;tage:
" or trust deed, 'a reduction therefrom-; ,,'
. shall be made of debts due to bona fide - '-', '. ," '"
\ reflidents of the State of California.. --... ..."-
Section 5. He must exact from ea.ch
person a statement under oath setting
lorth specifically all the real and 'person- ...
al propE':rty owned by such person, P.t in I
hi. po".,,;ori or cOlltrol, at 12 o,clocl<,. rrv~1
01. on the first Monday in ~xt
preceding. . .Such statements shall be in -
writing, showing Be -arately:
1. All property befonging tO,or claimed \ I~ ,
by, or in the' pus8esBion or under the'
cont,rol or management of Buch person.
2. All property 'Qelonging to) claimed
by, or in the p08Ression or under the
control or manrgement, ,of any firm of
which such person i8 a mein ber.
3. All property belongiqg to, claimed
by, or in the posBessio'n:or u.nder the
control or msnage.rnent, of any corpora. )
tion of which sucb 'pera~, is pre8ident , ~ (~ 01 -
secretRry, ca.shieri ot'~ing agent. '
4. An eXRct descript,ion of all lands, I
imsrovements and penona.lproperty , " .j(:
" an all taxable State, COUt1ty, City or
\ other municipal or pUblic bonds, . and
the taxable bouds of auy per8Qll, firm,
f'Ornornt.ion. And denosit8 of m""'''''',
9-: 4,
'-, .
5 All solvent credits duo or owing to such person or any firm
of which he is a member, or due or owing to any corporation of which
he is president, secretary, cashier or managing agent . '11.-)' l
c '
Wh~ne~~'~~n~';lIelJ;ber of a fi~'~n. iii-' IAL (..:1.- [ u r
. . of a cnl'pUJ'U- f~'
110D; has mnde a statement 8howiug the ~;: ~. /4
property Qf the firm or corpoTatiou, an- .; ~
other membel'?t the firm, or allother qf. . t..-
..!!.Q.er sJueed lIot melucla such property in ,< I,
" - a su..tement rnade by him, but thestaw. 01'" ~ \0 ,.
lOenYrnu~t 8~OW the narne~f the per- r'~' 'j
r.''- ~ sotJ..Qr fltficer~"tR~.I~, ~I.a statemetrt .\,.' \ _.'
~. ( ~whieh- fm6h.-pr~lywrretnded. . /J V(\ rit . '
I, Section.6. The Board of TrusteeslIIuet <.
" .~ furnish the 'Aa8es~or wiUJ b1al1k forms
) of the ~tate~.e~t8:fprO\'ided for in the
preced!ng '8e~ctr()n, ,affixing thereto an
affidavit, whJ(~h ~rnufl~ be substantially
fls(ollows: "I.......... do swear that
I RIO Riresident of ..... ........... .,and.
that mYJ>i?stoffice address is .......... ; /,', ~
that the' abo\'e Het contains a fnB and ..
correct .t8temeo~of .11 property .ubject I
to !,axation whie I, or any firm of
y,:luch I B"! R. member, or any .- corpora~
tlOl1, associatIOn or company ot which I I
! am pr:esident. ~aaWer,~8e,cretary., _or
managmg agent,owned, claimed, po"e'-I 11"\~
:I sed or con~rolled at l~ o'clock. m. 00.;
},'" .nN!rJ}.~t Monday in ~nd '
W111C not already .Qsessed this' year '
. and that I have not in any mannerwhat~ .
, soever, transferred or disposed o{ any
urouertv. or pI8cedaqy,;\![operty ,outof the Ci ty of Arroyo Grande, or my pos--
session for the purpose of avoiding any asessment upon the same or
of maldng this statement. The affidavit to the statement on behalf
of a firm or corporation must state the principal place of business
I
'}' of the firm or corporation, and in other respects must conform
k subs tan-
..,
tially to the preceding form .
Section 7. The Assessor may fill out the statement at the time he
presents it,or he may deliver it to the person and require him, wi thin
.'
~ an appointed time, to return the same to him properly filled out.
Section 8. The Assessor shall have power :
1. To' require any person found within the City of Arroyo Grande to
make and subscribe an affidavit giving his name and place of re~-
, "."" . .r-, - .. \ t l:;. '" J (1"(" ,-
(l~",,~!~~l""'''I\.,-; j" f. ,'__ l..u...r oJ-.-(J'}".r' I'
'r idence, and post office dd . ,,'
a reasJ.....\~,,' . <t.;:,; l~J'-': r )',h '-";' '.h-tl!,~" '
. .. '. ~" .
" ,
2. ~TO Subpoena and examine any person in relation to any statement fur-
;:r in said city
nished him or which discloses property which is assessable
,..... ~~ \.' \~," ~ 6':...~ '~..,'b. I
\
and he may exercise this power at any place in, '!t~ county 'O'P- ~ ~
~y,where the person whom he desires to examine may be found,but P"
~,............
w
11\'~cI.Sh~~~~~~;::~,~ \:~~:0\f~r to require such person to appear before him in any
other" county than. tsa.t i~wh~ "the. s~~a ':is.. s~d 11-pem 'M.m.
Every person who shall refuse to furnish the statement hereinbefore
required, or to make and subscribe such affidavit respecting his name
and place of residence, or to appear and testify when required so to do
~~(.:~" ,I;,. by the Assessor, as above provided, shall for each and every refusal, and
as often as the same is repea.ted, forfeit to the city of Arroyo Grande
the sum of One Hundred ($100.00 ) Dollars to be recovered by an action
3- ,
brought in the name of the A ~.<- ~
ssessor in the I~! _ _~! 'I! '''ourt In C
'I ,.,. ase
such affidavit sh 11 h
a s ow the residence of th
e person making the same
to be elsewhere in the state of California other than in tho Cit 0
Arroyo Grande, or the statement shall disclose property in an c: f .
tl' State -'d 'f - .d . .. h.. Y unty J.n
U8 out81 eo., S81 CltY.~ t e AS-! . ~. /1 '
88880r 8ho.1161e the atlldavit or state.",:, 8.. The cash value of improvements r~ ,( . 'l
meot in his office and transmit a copy on CIty and town lots. . \ i- (
0') ,QI the s.me.certitiedby him to tbe AS'i 9. The cash 'v.lue 01 improvement, rt'~ J.' \......
:3 ,.s.essor,of the.'eo.u .n~1 or~. cl. ty_ in which j on real estate assessed to persons other I . ,. '~ I It. I /: {; 1',J .
'18~cb property. ,or re81den~ is therein' than the owners oC the real estate. ( ',' \. " ~ ('...(( \\
,shown to be. -,' ,10. The cAsh. "alue of all perl'onal \..., " : {,t. ~".
" All moneys recovered by the Assessor: prnoE'rty exc1U1'lIve of money. ; i)..,0J.o)~, t ~ l~ { :1 1 "
under theprovi~ions of this section must I' ] 1. The Rmel1nl of mone)'. t l:t 'Jf1J- {j/L. ''-- q '.' C-N' \ '," 'I. ;}- -
be bV ~im pa,W:into the city treasury. ~~The total ,'alue of all pr.....ope. rty: I' ,~--...,..".J t c}-k..L ~.);.,"'n ~'.r", 1 .,...
. SeellOn 9. If .uy person .fter de'. -.1,3. ~gur' .~..., n', '. , .c-,'ft ..-r- ' . '. ~ - \, IN . . . .
,mandmadE!bytheAssessor,lleglectsor um'D.,so ,itetl. ~ ,'~\/"',~";"'_ (, J-. \. .,~I t,t!,', ~--..#:., t_~\"{1
) refu~es to g~ve under oath the statem~nt I liable to stre~. pvlJ,J<.' '...: \ ,... \t....,t;:v , ,I:'.ci 1"--" a "--\
,herem provided foI', or to comply with '__~"'.. -- _.:, ~, _iJ ".....,.,1......\ J\..oc.~ ,.';,'" - .' ...
the otherreql1iremeutsof thisordinsnce !'. Sect.onI6. he form of the .s,e.s- i ft ~l'-, ~ ~t II'" ( ""
the Aseeesor must note th.e refusal OJ: n:en~.-~oo~ sh~l be ~u?stantia~JY as. ~r/)., (,,}.'-.,. 11''''';:,.- ,,1 '/:',' " \
.. v the assessment book OppoSite the name I vld.ed mJtectIoru ,3650. ';Ofthe. ~ohtlcal ~. K', \,~ '., , ..r ~_ ~ \" ~""'''" 1,/'
S!,.;.):; ofsuchpersonandmustmakeanesti- Code,\ alureto".oomply,wlththe "'I'\~\ \~-\..)" \,...ll" ,..,....\,~
._ mate of the value of pnch property of requrements of ~gtion sqa~not ~ e 1 rlt... ''" . J ~ ' - {' 1/"'....
such person, and the' value so fixed by invali~ate8nY8sB~~/.)o,(.(,' i.. . \.~...\", ,/, 1;1...... '-\\....
the Assessor mllst not bll reduced by the 8eet101I17. On,.1\t "belore tbe rsl ~. ..' /,....p; 0, ," " ,
Board of FquaHzation. Monday-of AugU1}1in each ve:ar, the As. .~/---.: ~1..V, , ,~' ).<- ':. ....
Section 10. If the o.wneror claimant. seSSGr must oo.mplete hie'~asE!a8ment ./ ~,,""/ t...... ~,~ f\.w ,"-.. C""1. ,-' /
ofanyproperty;notbsted" by another' book .and deposit the same'wlth the ,J'.-'t'..J (\V~" ,.:.,' \I~~~'~'(':"'"
person, is ab8ent~r-l1llkl!own, the AI- cIerk.~Heand Me deputy (if any) must '" I,. ';.\, .."" '~''\)...'.'' i' "" Q 't' ,
sessor sha1l make ao'.estimate of the val- Int\ke and su ihe an affidavit. in the C' t\.'1 ~ ,"t, ,-, (.\ ~ ,.. d r~~"~ "
:>' '._' ue of such pro~rty. If the name of the assessment ook, to be substantially as, ~ '. ~' .''- .,\.. (t t' \'f..
.. ,~ .bsenl owneflS known to the A"e" f \ I 1\.' .\ I' , . "......V
.' sor.orifit.ppe....olrecordintheoffice (t!.,.<.<J-'Q I, \ J. "", .\.~I.'-
of the County Recorder, where the pro- ' -- t
perty is situated, the: property must be n / '
.' '~ assessed to such name. If unknown to. ., 4J - - - - - ... U
c,:: the Assessor, .nd if it does not appe.r 01 / ,fy , UL4-'1.-1rr r(j~ ~ ~
::; record as aforesaid, the property ml1f:1t, /1_% .
, be assessed to unknown Owners. ~ v "" <. ~ /4,
I " . Section 11. AU per!'OJ!~ll'rol erty con- ~ ~ ........ ~), ~" ~
~,;:" .' t., . \ lW~~~;~[ b:l:s~:uy ~:r:~l~'~~.h:;"~t,~~ 4, . k ' '1- ~
:3 (.,., '.'" SeetlOn l~.~.pe...onls.ssessed ~le{f _ ~ /fT;;I- '- -
. \.}l.~~I....l.' as Ra:ent, trus,te.e, biLi1ee,'g~la.rdian.I,\.e?C-e. ({ ~\I.-t'\Hll~ . ~ -< ~ c..1Lrz.....l-.-.J ~f::d
. ',."Y ,c.utor or. aqrn,.'Dllltraoor,., 11~s_,_rep'~~8~utiv '\. --' ..... /~
", tlve deslgnahon must"'~,be"'.OOed".to' hi~i .-~ -- - -
Itr:~l '\ !n.me, .nd ~he ..sessnj~",i'''nte...d upon J,:J::f;:;"'" ----r ~'essmencrOII for ,ai lax
(~.)1X' :a separate line froD1',hlslDdivid.ualasses.........-~\.o~ "v,,~n,. ' JorsRJd year. It,sball be certified by
"1 \ / ment. . .aessed:,tupon theff~_n_____.. _ _ ._," the Clerk who Bhall.act as clerk of the
,J Section 13. The undiBtributed or un- ~lY'ap.d uniformly, according to the beat tBpardofE ua1i~f!.tjon, as being the as.
':)'\ partitioned property of deceased persona: (.ol m. y jnd.,gemen"t, ipforma. tion and be~ !8e8Sm.ent r21lf9.r. .6.~. iq,'taxand shall be
,"..... \, may be ASSesSed t? ~he h~irs.~ual'dians, : heif ~t !t8'.fuU ~ash vR.l':1e. ~nd that. I 1."!h-e,a!:18es8I1):ent.r.(~1;~pon which snch tax
/, '/I \ .~secutors, or admlmstra~orsl.8i)d R pay~ JJ~y~,~.lt.~l~~!ly;. comphed with all the ls.tob~ leVle44,Q ,~a'year:
;.; . Iff ment of .tax.e81~ade by eIther ,binds all "duties Im,~se4>qn;.:,j~I,le..",'~lSesBQ~under- j'Sec~.lOJI ,'1,.~{:t,,:$f~>.'.J:ed ctlOn must be
uV the par~les UI mterest tor their equal t~le }?rOYlSlons '1JiI1,:'.'o~(l1J1anc~,'of .:the ;ma~e:l~thfU,~l~a~lproperty unles8
-? propor.tlons. city In. refereuce}o"as~aesment,lev)" and :the~~ty', ,,- by or his agent
Section 14. Any property willfully eol1~~tlon,of(;l'y}ax;ps,.and that I have!na~; . > .. ,~ard of-Equal.
concealed, rtjmo\lerl, transferred or mis. not Impose~ .All):. un]!1st assessment, Ilza~l~m a..~ ,~j.t /, J~Jlcatlo~,~herefo'r, ~
~ represented by the ~wner or agent there- through mahce,~r Il~ will" nor allowed !verlfied ~Y" ~ -' .",:+";,,,howing,thi;,-' facts'
,)It of t(l e\'ade taxatIOn, upon diecoverv .anyone ~o e.s. a Just and equal as. iupon wJnch,..~}I:c-"hned snch reduction'
"\ (" -Irt .....tJ-: .n:mst ~e a.sses~d _~tJ 'ftt1t ~ sessme';1t 't!:rdttgrptavor-oi-rew3I'd;or should be,rnn1~;\:'"B,efore the. Board I.
-'"' .vu. - tunes Us va1ue;n.nd the asseBlZment so otherwIse. ..' .'. " _,' :~ran.ts,the ap.plit.at~on rua ~y reo " ,
1H8{~e mt~st. ~ot be reduced by the Board The A. S8ess O. r rn. u..st, ~n a map b~k, I ~IUCt-IOn,a.PP!:h. d for 10 rat exam- . ,
of EqnahznLlon. . make a plan,oftb.evarlous blocks,:.\nth- ,me O~n ' th, e pc so or nt making
. Any property discovered by the As. in th.e'.cI.t.r/aA~~1ri9.rJ( thereon in each the 1 ea{. :-. . r . val~e of,
!<t-'sl"or to have escaped aSS~f3Slllent for ,. 6ubdIV~81?n_,tha,na.lllea"\QI the person to t~1e p erty of slIcperson. Ko reduc.r
I ~lu? lal"t pr.e~edin~ year, if such property whom}~ 1& a~Be.~8ed. twn fillst be ~naile nles~ s\~ch person,
Ii- '-\ I~ III the o.wn'~rshlp or,ul).derthe control SectI~n 18.,";}s SOA'S :aS~OInpleted and Dr I1lZent makmg t e a1?ph~'1.tlOn. attends
~lo of the "!,me person who."owneJ 01' con- on or before .~l\ e first Mcmdn.ym August and .an8\~'erS nll~estlOns pertinent to I ..I' i
, 1'./'l1ell It, for SUCI.' P,reeeding'yea.r may I of eaph year the as.. ses81:1t,nt,book togeth. the I.nqU.I~ U on tM"" earing . of the I
I.u IIRst'lZsed at double its value. "E!r wIth the ~nap' bQo~Jnd stat.ements, a}Jphcat,1O th oard may (~u'hpOeI1H I I
~t.etion .15. " The. Board of ,:Trustees ~ must be dehvered.~ ~.Assess~to the such ":\tlle 8e~, al' aJ take such ed- I
",hall fllrn~8h t,he Assessor an assessment i ~lerk, who. Ii. st~mq(hate}y.: ji(I\'e no- de,:ce.lll ~elatj(:n to.th subject pending, .
! uu~k. with appro nate. heading, in, tlC~ thereof ,oH.he.t\me t\~ place of as;n I!S dIscretIOn, It ~ay deem proper. j
.. "u ! ~\"ll1ch II}1lst be I.iste<f all property with.! wInch tlrfYbo a ~f t~ustees w1;'l1m.eet as. SectlO!122. ,It~medlately after the -,j
'" (,..J lIJ the City, and In which n'lus..t bespeci- I aBoard oL-EquallzatlOnto equahze as- completIOn of their labors and adjourn. ~
, I tied i~ eeparate c/,lumns;"un{1er the ap~' sessmen.ta, ,}<"hi~J:1.not~~e' shall,: be given ment as a Board of Equalization. the \1
__ _ _ prOprHl.t9< head t- ._~_~ _ .__,~,_, __ , -,"~Y-P~l b!~oUj~"" ~apef":pub\i~hedJ3,?arQ oi Trn8teeJlroiJl;Ul~et,i1ltft-fo..!"th_i
1. The names of the persons to whom 1lI saulC;ltYi aq~fhe 'mea~time the!~nt~ proceed to fix the rate percent. des-
.'\:... the property is assel!sed. ." a8sessmentboQk.~p book ,q.nd state-llgnatl~1g the number of l~ellts 011 each
7. ..' ,t::':'_-o--- "~". ~!!!J...hy to,,:ushir, r: n section:J!nents ';1Just r. e.m..,iiJ.1h hi,S om,.efor. t.he .Ione hundred dollars of property, nnd'
.' '.. . r fr~ IOnnl, ctlOn, an wh such 1Dspec~lOnof a1J~:~.pn~1 tel"~t~d.. [must levy the sa!11e UpOIl the taxable
nd 1S ot Co gressiona divi 'on or SectlOn 19. !:ii: descrIbed on ;proper.ty of the mty.
s bdiviai n! bY' III tes .and oun ,or th~ ass~sm tb ~ '. d oiJt ~e de-, Section 23. The. Clerk must the~ rrl
odes ptIon fficient id tih. scrIbed a se t~, t a~yperson ,comput~ and enter m a separate money
it. g ing. slim. I the umbe 01 claimi th~.'.n desirIng to be coln!"n 1B th~ ."essment book the res,
'._. _,"/ acres,.otex edingif!iCh a d ev ry ~ssess~ h~refor,.m:~,Y lave his name pec~lvesUmSltt?Ollars;.an.d cents, re.'
_---- tract Sl hund and ty ac e lI1serted with' thw\j'. of the person to ]ectmg the fractIon of a cent, t.obe paid
locality a he I rovem S the' o. whom .such land fS.ilsseBsed. as a ta.x on the property, therein -enum-
3. City and town lots Rnd the num! SectIOn 20.,: T .., jBoard of Trustees erated, and foot up the columnsbowinCf'
: ber of the lot and block according to th; I ~hall m.e~t.at r.U:s. ual place of hold- the to~al amounto.f Buch taxes. 0 ~ A
f~ystem of numbering in said city, and lng meetlUgs' t.' e~01ldl\10ndaY ?f ,SectiOn. 24. On or before tbe~ J1l{J\.C/..
! Improvements thereon. August of eRe y'E!. -~.,~IL ten .>o'clock 111 "I\:Ionday of Se~tel11bE'r of each year, the
4. All personal property showing th(; the forenoon 0 . nd sit as a clerk must deliver the corrected a~sess-
n\l~ber, kind. amount and quality, bllt Boa!J of EqulI; ~ ~)1,. d cO.lltinue in ,ment roll. to the;,..Marshal, as ex-officio
a failure to enumerate in detail such .sesslOn frolJii,lD)e' 0 time until all the t~x and license collector, ,,'ith an affida. '
'personal property does not invalidate il'~tur~f ,t . - 8S ~sor b:we been rec. vlt.attached thereto, and by him sUb-I
tbeassesament.tlfied,- (fh,e 1a have the power to scribed, RS follows:
5... The CUh. value of real estate other !hear ~ )Iaints, nd to correct., modify".t. ....... ,.. ....... Clerk of the City .~
than city or town lots. . ,or stnke out. uny assessment. made by f!;::;:b t:
6. Thecash.value of improvement& ,t.~ eA8S~8sor. ".ndmaYOf thelrownmo- .,...~d.,-
on Huch real estatetlOn, raIse any aessment, upon notice . '"
7. The cash value of city and townt...o.thelJ8rtYWhOeaSse~smentis to be ~ 7Iit/S
lots. l!::;,l~l.~ed. The corrected hst for each tax' /k~'
.~,_'H_ rl"07 L-d ~ {U..
Y- . (
sessment book of the City of Arroyo Grande for the year 191 , as fin-
ally corrected by the Board of Equalization .
That _J: h~\'e"-;eck'oned the. respective I SectiOl~ 'l'he tUlle .ot the sale musfl
!:!t1illS due as tuxes and have added UP! I not be less than twenty~one or mOre i
the <:,olumns of valuation an~ taxes as thal1. tW<:l1ty.eight days frt)Jl1 tbe first i
required by law and the OrdinAnCeS of pubhcatlOn of said notice and the place
this city, and ~he *,e is correct in of sale must !>e. in the om~~.of tile mar.
eVNY tespeGi( . ahal as ex-officIO tax and J.mcense col.
f.:.:.e('tinn"ff Wj ftys aftpf the lector. .
~'" ,.the, ~ ~ '~w The ll1iU'shnJns ex.offido tax and ]j.
, '~~ ce1H!C eoUaetor, a.'3 soon ns he has _
L made the publication required hv this" ,I (':?
. ,'-! onhnanc,c, mnst file with the - CIerIW"1 0 ,I ! c\_ '
(~ l!'\r' and wIth the County RecordlJr .
i\'f'-__.__ aud COIllIty CI~rk of__
--- ~'
J{U4. ~ _'_~
, ~,ICo\mt:y,-re81ectively, a.copy of the pI
. ,.4~ first puj, ....~JU., of, 'lication ,,,it. 1 anatfidavlt attached tht:._
:;~I- . - !,~~.__~- ,; , "to, that'it is 1\ true copy of the 8a;me i
. SaId not."" III err'il,lJ!;;,ust be pub- that the publication was madc III a
hshed lor' two. ee~! ,e we?kly. <or. ne,,.spaper or sn plement there'o, st,at-
,new8PRp~ h ~e(~!n sald.Clty, iug it~ name nm\ placo of IlUbhcfl.tto!1
and If nQlluch' paper. 18 pubhshed 'anLl. the date of each nppearnnce, 01' 1f
in -.id ~ity, then y posti!1g a co,?Y there was no newspaper publish~d ~n
! th~re?f In eac.h of - r~e public p1aces In the city, t.hat the notices w~re post~d In
l!aJdClty'for-cl~-1""u...J. -- .' ". three public places in the Clty, deslgna-
Section 26. The marshal as ex-officJO tin J the places which affidavit is pri-
tax and license collector m~st uarkth~ ml;t~Y e"jdeJ)c~ of all' the f~cts stated
date of pay t, Y assesa. therein
ment book,o 'site' he " the per~ Secti~n 3~ After the delinquent li!3t
son paying, , st' ea recei.pt.ro has bl:"en,pl' laredandgiventatheprint-
the pe . aym tax. speClfymg er for publication", the marshal as ex-:
the ol'!o.nt blth . as~essment and the officio tnx and~s~o~ctnr, must
tax Paid, wltheSCrlptlOu 01 the pro- cnllect iUaO . 1 xes due nn
I perty ~sse8sed.. .~, a _. .' the delillque a iet, he ve per cent
c. .tlOl~~ QD..!.h9/", ' emdty' t e~1 fifty cents on
"".' ~:" ~ach Int, piece 0 tr of lond separate-
.!!p:3 ~!.' . ly assessed, and ,on ea~h assessment of
. '. ~ bersonal prnpeity,whlch amount must
. -- . !ectol' I'. epaid int~h.e city .treasury. i
,1 .. _ Clt)'8,U'. ddl' Section 3- :Ontbe da.y and hour ~x-
, ,- 7 ..sucbr mqUljl\1 ........ ed for the sal~8n,the property dehn.
Jit"~ :. ~ectiont't!:"'Wrthlll three days after quent upnnwhlch~taxes~allkiuds,
t!!~ Monday of November, 01 each enalties a~ '1.:1 een paid,
t .' 'year, the marshal, as e)(-OffiClO tax and ~hal\rbv operat" 0 la a d the de-
: license col1ector,_Plust, deliver to ~he ~Iaration 0 e ma sha as ex-officio tax
'clerk, the asses8men~,roll, together w!th, and license collector,_te_ be Bold to the
a complete list of all,persons then oWlllg ---.... ~
itnxe'(lfl,ichoJistmnstcontainthenum- ~ (~ . '"
I bel' of the R-sscssm:ent'; the 'name Qf the; 0<
fS~~ a'il'e a~~nt of.the tax~s,~len . ,
I Section"". The Clerk must carefully 0....<( ~ 4tJ..<o( '14\~a( (,w4
compare the list wit.h the assessment
i book and if satisfied that it contains a ex-oftici6-tax and-ncense collector shall /
) I full ~d truJ statement of all taxes due make an entry-, "Sold to the Ci~_:""'.on_ 1, "
" -- l) llud unpaid 1~nu8t foo~~,e.,JQ the delinqu6IIt assessment list, opposite <( <
(f{!\ '" alllnunt of ,Ia Rl't-llii\ 1Il~.\~' the tax, aud he shall .be ~redited with, '.
CI~u.. tmHU<H"lu.1 .." ~ ax t! the amount thereof 10 hIS settle:nent
. (I license collector, who a"ted tlll/ler It, with the clerk; provided that on the )
t -I therewith, alld Dlake a final settlement 'dav of the sale the owner or person in
/'~' ....~. with him of all taxes charged against I pnsseSBion' 'olt~e,prnperty offered for
'-t;:( . him on the assessment book, and must sale for taxes due thereon'," >ll1VoY ERV the
"r I ) re~ui!,~ ~rom him the:tr&\HUTel"S r~ceipt" taxes,penRltie8an(.L,c.o&ts,du~ t ereo!; i
I .~,. ectIon.... A/t~r Bettlemoi1~ wIth the provided furt11er",tha;t n\othuJ~ herel11
1 . marshal as ex~otfielO t8;x and license ~ol. mentioned shall prevent the City fro!,"
lector, as prescribed In th~ prccedmg bringing euit agamst the owner of saId
sectioll, the cl~r~:D)':lst ch~rge said mara property for the collection ,of said tax or
ahal Qs,ex-_oftlCJotax and hcense collect~ taxes penalties and costs In any court,
or, with the.'8moun~'oI taxes due on t.he of con; peten t jurisdiction. _ ..
delinquent tax- Ji8~, ,with U,le five per ,
cent added thereto, aud wltllln three .., 8{," ..-~ffiCi;:;
. ~ days thereafter deliver the assessment f SectJon. The marsha}as ex~o ::
a. t t '. , ( , ~J roll, duly certified to Buch marshal as tax and I~cense collecto! IDU t, make ~I~
ex-officio tax. and'license collector, two certlfi~ates of dehnquettax IS d
Sect.iou 30 Ere~t..th8'"'2t'S't lor each pIece, or tract of _land 801 ,.
tfv C of ",Of es . ^ e8;r, bot-h-iUclur dated the day of the sale, stfl.tPIg (when I
/ () i I". Q, II . the maralii};;-. ex-olficio tax and I known) the Ilame 01 the perso.' assess..!,
, ~ liceuse cn!lector, mnst commence the a descr:!'tlnu 01 the laud sOldt,that. It
pnblication of the deliuqueut list, which! was s?l, for delinquent taxes to t,he, c~~ I
must contaill; the llarneaof" the persons I and gIVing the amount, "ud year 0.. .~
~ I and the de.scrrpt~!1;..Q.fIItA~;:p.mpgtly~ _.10a~.. ~~~J~t:.::JU~rl..,,'8I?ecJfyi~r'.~'hen' 'h ~ .
_J ,. '.1 'fioqne"t, ..ria'tI;e amount oj-taxes, pen- .Clt.y ~dfoe entItled to a deed., I
~'\ Inlties and costs dne, opposite each name ,"Id ,propertX"'.ha!l,~e ass.e.sed each
and description, with the taxes due on :ucce~d1f1g, ye8~ uD.tt,l. Ii . eed 18 made to
I persnnal prQ"~rty..... ' . " ._, he Cltl'!. .' '.
. Hd\\.eO~a~ on' real estate,where the. i. SectJOn,3 , ,S:p,ch ~er~I6c8tes '~llst be, j
) r~al est i liable 'herefor. or the se"~! slgne? b:r , e nietr8h~~;- ex;oflicJ9 , tax
I eraIiaxes are dne from the same person,' an~ heen.. C!QU . . lor, 'lJ! ?'arl,y nU"!.b,er- .
The expense of -the pnblict'n ~ b. ed 111 two books, each helllg a dupbeate I
a chal.ge against the city." ,t",j..\.k.:.,. of th~ other. One of the books mUst be ,
Section 3l' The marshal as ex.oflicio .6Ie9-.!qJ!!.e__,9~ce ?f}~~ 91~r~" of ~.~e
tax and lic nse collector, shall also ap.
Fiend and ~~With the delinJueot cu. ~ ~
.... ~i- ist a no tic th unles8 the taxes elin- .- - ,J.c,
.:.31 ",,, 9J1~~et Ie!' witb tho costs and per- ~ t ....... --~ T!i, ~ ~ k
/1 ~en age are paId, the real property upon
/ which snch taxes are a lien will be 801 ~ "'- . .at. ~ ~
Section 3'" The pu bHcation must be -t ~ l r. _
made ~nce a week for t.1Iree conse"nlive _ ~ 7 I ~ r 4-
,~h ..( weeks III snDle newspap~r or snp~le-!! ~ . ~
' ...~' ..1:.'1 'men~thcreto, published l~ saul ,CIty" ~ \'>
.}.,l I.", ,",.. ',"" .""...~"' .. ~"'""', ~ " -'7 '
~~.. . ). III th.e C!ty, then by .postmg ~ copy. of I , \0 '_~
,c Pt.i....' tbehstlllthreepubheplacesmthecltYI . ...~,1 ~_ ... 'C\~\~L' \...._
C' , '" .,-' for 8 like period, , c' ~ it ( t""'" ,\ (I' '.,
,,\ \]".- -. - ,'-'- \ t;- ",,,,{'
,\ ,:,.' ,:. ~ ", ,,~; ,......
,oJ ,:..}" \.
' , "
-I, ,
I
I
I
~
Section 25. Within five (5) days after the receipt of the assessment
book the marshal as ex-offioio tax and lioense oollector must publish
a notioe specifying : ~-- (a) That all taxes are then due and payable;
(b) That they are payable at a oertain plaoe,mentioning the person to
whom, ,and the place where ; (c) That the taxes on all personal property
secured by real property and ~ one-half of the taxes on all real prop-
erty ,ill become delinquent on the third Monday in November,next there-
after,at 6 o'olook p.m.and that unless paid prior thereto five per cent ,
~
(5'%) will be added to the amount thereof; (d) That the remaining o~-\ ~~,
half of the taxes on all real property will beoome delinquent on the first
c
Monday in April next thereafter, at 6 o'olof p.m. and that unless paid
prior thereto five per oent (5 %) will be added to the amount thereof.
Said notioe (as in copy)
, .
~
-
J-
___. j8 Gi "
~ .__ Vt\'\.
The form of :such certificates must ' V
coufnrm so far as possib1e Wi.th the form rt:\ ,c-
pree:cribed . for certificate" of Bale of ~ l j"
property t.o' the State of' CS..Ii.,'V:J. rnia for ...
like pl1rp~5es. In case of ie, rildemption
sneh entn",s shall be made \.Pi1 the- mar- ( ~
gin. of the ce1'ti~cate8 3Sa~e' now pre- i . .. :<--
scribed by J&W m the csaeaf rademp- f\t~
tiou of prOl)ert,}' sold to' the State of I~ tJ
California. t" -1., ~.".:
Section *. ~ AredJmptioll of the \ ,,(,
property sold m y be m'a-de by the own- / Of') ,....) f
ar, or any party in inter~st.. within five ~ ~ - ~} t- r\,,;,
years from the date of I the satie of the, t/... \.i
same to the cily. ,{/ (p
Section" Redemption mnst be :....',...~
made to the treasm:er on an cstimat1:.'i "
furn}shed by the Clerk, and all moneys 1\ .,.r'
recClved on such redemption must be ~I'
I paidi~to tl,City.-tr~~. - -_: .... 1\
SectIOn 4. If thl!"Jft'operty. .... is n'ot re- _ 1 ",\.tJl V
deemed wi hin tlte-ti'lDa p~ed 'fotm-! ~I ~I' \,\
s~~,'the Mar- \\
5h1\1 as ex-officio tar and license colled-
or) or. his 8t\cceBBoTi~~office, mn~t'make
~he city a deed to thepr6P..ert..Y, reciting j
In such deed the name"of the"rJcteon 8S- "
seased (when known), the date of'the t 6
Bale, i\ dej;mriPt.ion 01 the land. sold the 1~
amount (or whiqh it WnB 'oold, that it .3
waB Bold for del~nqueJtttaxes, giving the
assessed value'and tl1"e' 'year 'of asseSs-
ment, .the time when,t!te . right - of re-
demption had expired*and that no per-
8~n has redeemed the p'roperty in the
,time alJowcd by law for Its redemptiou.
An such deeds shall be recorded, in the
office of the C~u~ty n'ecorder o(
San Luis Obispo County, and thereafter filed in the office of the
Clerk of t~e City of Arroyo Grande
S~~tion4f:- ~h~-ri1-at.t~r~ r;daed- i~
the certificate of sale.must be recited in
the deed, and sUf::h deed, duly. acknowl. I
.c,dge? or proved, :i~,,:primary evidence Section 41:1. ~<1 Y9ILP OOiWll,tpCi n~ I[ ,j)'f
tlat, .... .,- . "
. ~. Theptop~I,'tywaB assessed as re. , ,-- >, - .
l:qu2mt,~y,:lawi~'i.';" ._,._~t,..16i~~- "'-,ij F""fuw~ /J~~ ]~11;,.__
\...~ ";-d",f-;.U~l~)' 1~... '<eqna}il'ed As"re. .L1t.,"
Co Iqmre byw.':""f'-L' ~
'~') 3. The t.x...w.r~"levjedin accord- <taxes ~l ~ CUy ~ "'-,wO ~ shall be
1 Bnce wIth 1!Iri(8law. . . "';" "', ,n.. "--..a.. ,
I 4. The taxes ",eTenot pRid. '
.1 5. At a proper time anfplase the collected on personal prouerty until after the
property WfJ,B sold as prescnbed by law ...
p.nd by the propero4}cer, _d,. _ '
G. ~he property was noifredeemcd. Boa.rd of Trustees of sa.id C1 ty shall ha.ve
7. 1he person ....'Wbo,_.~ecuted the
deed was the prope~ officer. - ,
~ 8. Where thc rea'.state was so.ld toj fixed the ra.te of' taxation and shall have
tJ- ___ . ~axeB on personal property, that the '
~ (r"m rearestate belonged to the person liable i
(J..0-1- . ',' to pay..the~x. .. levied the sa.me upon the taxa.ble property of
SectIOn Such deed, duly acknowl~
edged or 1>1 ved, is (except as against
~1 actnallraud) conclusive evldeuce of the the City as provided in Section 22. of this
1 . regularity of aU other proceeeings, from; ".k ~" ~
",. the asses~ment by the Ass~ssor inclu~ . ~I .. ~
_J sive, up to the execution oi the deed., Ord1ne.nC8. ~_.<' . - -"~"" ___d~ __J~
i. Such d~ed conveys to the city the abso-! J.'f/ DnrJIlg each fls~' yc,",alter said'fl,-. 'YV'- /1)..
lute tlUe to the property described ">0" . :>1 cal yea-r--commencmg "" r994., the .,
i therein. free of aU inc\\mbrances ex.' ..~ ABSe5S0r shaH cqllect the taxes on all
,I cept when the land is owned byth~Uni~ ,..-. personal property, when in his opinion,.
~ ted States or the State oi California in: . said taxes are not a lien on real proper. .
i which case it is prhna facie evideIlc~ oll~~ tl; sufficient to sec",r.~ayment..:%- /k;....<. ,-.
\ the nght of,posBess1on, accrued nsof the. . .!tI ~ ~...."'... ,- .
! date of the~ed to the City. , ~ At the time of ma-king,th... a88eS8ment~ .1_. J:. ~ JI ~
~eetion The flssessment book. or II- I.lta L-11;~~~ ~I i Rftl1 ~trr it'i-"- ,e-o$l."- ~ ,~~ ,-, -
de1mquentl t, or cO.PJ< thereof, certified ~' /imay. C.OllectBu,qh. ta:!!:es.'.b-Y' 'a.elZu...re and. , .
I'C hy ~he CJerk, howjng unpaid taxes ,saJ.e of an.Y~iI!:E' ~~~....by
, U, ngamst any per \>" rope-rt.y, is )1ri- th~ron ',',. ~.IzOlli-.\tl;.e !ajt~Saij4
r- ."\" \ . 111ft fuele evidenc . 1e assessment, the . se~s~, and.~ &':P;f?vuuoneo~ Sech~n 46
, lJ', property assessed. the delinquency, the o!thJ;S._ord~.ro ..:.~.u.ct1. seIzure
:) nmOl1llt of taxes <\pit: .andunpaid and t/Jc"'.' ,~>.a1I.d...~I~ J h... J.....". v& shall be.gove.rn- I
: tll!~t aU the forms of 'aw in relation to ' e~ as to the amount of taxes to be by j ~
the assessment and levy of such t~\xes hun ~oUe_ct:e~QJ.l.,;J&r~q~&.1.. pJ'.operty by . \"
, . J ~ be~n complied with. ~he city ~at.e of the preced.ii1g Ye3I',and, \.
\'-\.',.. \;, 1'5ectlOlI 4&~, AU prO\'isiobs of Secf.ion: If a, sum 10 e.xct1SS _of the rate thereafter 12..
3.7~1 to 3700" (both inc1usivfJ) of' the P04j 1evIed by the Board of Trustees for that ..:,J
lIhcal Code shall be. appUcab\e to and', year be col1ected, such excess shaH be
govern the proceedings to be had,dnder~ repaid by the treasurer to the person
seizure and sale of property for ;..iaxes,! from. whom the collection was made j
substitrtting the words, "City Treasury" and If a sum 1:e88 than the rate thered.
fOl' the words "County Treasury" there- \ ter so fixed ha.d been col1ected, the defl-
in. .. "I ciency must be collected as other taxes
'.d.ie .- on per~on'N.roverty arc coilected. "AI"\,.',' ~
( SectIon The Assessor on P ..
l'.i Monday i i1 . .L:~ must make a .
settlement with the Clerk, and must
pay inU t:b(f t- _....~=-all moneys coHect-
1/ tIr<. O~yEt~~(4 /. vl.0V
.,
I
A"'J
r \........
ed by him for such taxes during the preceding week.
section~ The Clerk must as soon as the assessment book comes into his
hands, note opposite the name of e~ch person from whom personal prop-
erty taxes have been collected, the amount thereof, and as soon as
i
the rate of taxation for ths yoar is f)fxed he must note in connaxion
with the entry made, the amount of the excess or deficiency.
Section 51. On the first Monday of each month, the marshal as ex-officio
tax and license colloctor must make oath of the total ~ount of taxes
collected by him during the preceding month. Said affidavit must be
filed in the office of the Clerk.
Section 5~missions, errors, or defects in form in the assessmentbook,
when it can be ascertained therefrom wh~t was intended, may on the
order of the attorney, be supplied or corrected by the assessor at any
...-r Clj.. ~
time prior to the sale for delinquent~and after the assessment was made
Section ~. ~~en t~e omission,error or defect has been carried into a de-
l.
linquent tax lIst, or any publication,the list or publication may be
amended and republished, or notice of the corrsction may be given in a
supplementary publication . The publication must be made upon the order
~~ of the attorney in the same manner as the original publication and for
'_ ~less than one week.
Sectiou" . . . ,_",
adve:rtjse_:~~l th:a.1~8!:1m$nt olland,. !
- iQ~tjalleU~t;8.t :h~\'j:i~~~f:;~~~ta:t;~.
may be usE:fd. to.-des' nate. . gu~es I
-' ralJg~e~~ti . ft.,: lot ,Q.' , _b~I(, _ tOWU.IWIP,.!
$0 ,>.JJ,~cp . .+ ~""-eorr- 'l'.~__
, anlJ rne"" mu'" . ~r
third Mo "-. ", f-no.,-:3nnually,on the
l1uay:o April k
ment ,with .tn~-'Cle k ' ma e a 8e~tle.
.' conn~ Jd with th r of. all transactIons
viousYJ,_lr, e reven,ue for the pre~...
S.ctio~. . Ulo:J L"'bu~~ year for the City of Arroyo Grande shall commenco
d~ the f1.rs~~ of\~l of ~aCh year and end on tho J.e~~ (t",oY _f r
~~::::J I'Y\I..~ (JIJ-"t:..'-:tt,' 1;":u.rJ..-.-I-':J. !F.~'^".("tL,
u__, ..f. M.~ u~(lcvvail.R8 ~,v-J ~ '(~~ ...,-...t.!,-L'a .a~t>--( r
Seot10n ~ 'fb. CI.rk .hall 0.rt1 to th~'S'" of thl. ord1n.no. and
cause the same to be published and the same shall take effect and be
~. (. ',~" I
in force on and after the first day of Ap~fl, 1912.