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HomeMy WebLinkAboutCC ORD 1933-624 Amends §§ 12, 18, 19, 21, 25, 28, 29, 31, 33, 34, 37 and 43 of Ord. 538; adds §§ 29 1/2 and 67 1/2 to Ord. 538, tax levy and collection (Repealed by 1366)• ORDINANCE NO. 624 AN ORDINANCE AMENDING ORDINANCE NO. 5SA RELAT- ING TO TRIi, ASSESSMENT. LEVY AND COLLECTING OF TAXES IN TILE CITY OF NA- TION:'IL CITY. CALIFORNIA. The City Council of the City of National City do ordain as follows: SECTION 1. That Seeti p 12 of Ordinance No. 53x of the Oidl- aances of the City of National City , entitled "An Ordinance Providing A System For Assessing, Levying And Collecting City Taxes In The City of National City, California; And Repealing Ordinnce. No. 444 of The City Of National Ctty, Calt- fornia. Entitled 'An Ordinance Providing A System For Assessing. Levying And Collecting City Taxes In The City of National City, Cali- fornia. And Repealing Ordinance No, 402'," as amended by Ordi- nance No. 576 of the Ordinances of said City, Is hereby amended to read as follows: Section 12. The City Assessor must prepare an assessment book with appropriate heading, numer- ically or alphabetically arranged. in which mustbe listed all property within the City, and in which must he specified in separate columns ender the appropriate head: 1. The name of the person to tehorn the property is assessed. 2. Land by metes and bounds or tither descriptions sufficient to Iden- tify tt, giving an estimate of the number of acres or the number of feet from each owner in any block or lot or the number of the lot, and the block In accordance with the system of numbering as the same may appear upon the official maps of the City and the improvements l hereon. 3. All personal property show- ing the number, kind, amount and quallty, but the failure to enume- rate in detail such personal trrap- erty shall not invalidate the assess- ment. 4. The cash value of the real estate, 5. The cash value of Improve- ments on said real estate. 6. The cash value of improve- ments on real estate assea¢ed to persons other than the owner of the real estate. 7. The cash value of all personal property exclusive of money. R. The amount of money, 9. The total value of all prop- erty. Taxable improvements owned by any person, firm, asenciatton er corporation located upon the la.n.l exempt from taxation shall as to the manner of assessments, be as - seemed its other real estate upon the assessment book. No value shall, .hcrwever, he assessed against the exempt land nor under any eir- t•umstances shall the land he charged with or become responsi- ble for the assessment made against any taxable improvement located t hereon. In assessing solvent credits, not secured by mortgage or trust feed a reduction l.herefrom shall be mode of debts due to bona tide resi- dents of thls state. HIe must enter in the proper column the value of such debts entitled to exemption, end deduct the same. In making the deduction from the total value of the property assessed, as above directed, he must enter the remain- der In the column provided for the total value of all property. He must aleo enter the total value of all property after equali- zation of the City Council. Section 2. That Section 1x of said Ordinance No. 5 8 is hereby amended to read as follows: Section 18. The City Clerk must then proceed to add up the valua- tions and enter the total valuation of each kind of property and the total valuation of all property on the assessment roll. At the first regular meeting in the month of September, of each year, the City Council shall, by Resolution, fix the rate per cent. of taxes levied for all municipal pur- poses for the fiscal year, designat- ing the number of cents on each one hundred dollars of assessed valuation of property levied for each fund, and must, in said Res- olution, levy, the City taxes upon all the taxable property of said City for said year. Section 3. That Section 19 of said Ordinance No. 538 is hereby amended to read as follows: Section 19. After the rate of tax has been fixed by the City Council, the City Clerk must then compute and enter in a separate column in the assessment book, the respective sums In dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property therein enumerated, and segregate and place in the proper columns of the asenssment book. the respective amounts due in installments its hereinafter provided 1n this Ordi- nance; he rnust then foot up the respective columns showing the total ant nuns of such taxes and the total value of property in the City as corrected under the direction of the Board of Equalization. Section 4. That section 21 of said Ordinance No. 5 8 ll hereby amended to read as follows: Section 21. On or before the lirst Monday in October, the City Clerk must deliver the corrected assessment book to the City Treas- urer with an Affidavit attached thereto fled by him subscribed as follows: .,I, Clerk of the City of National City, do swear that I have reckoned the respective sums due as taxes, and have added up the columns of valuations and taxes as required by law, and that the annexed is a full, true and cor- rect eomputation of the same." Section 5. That section 2.5 of said Ordinance No. 538 as amended by said Ordinance No. 576 of the Ordinances of wild City is hereby amended to read as follows: Section 25. Within flfteen (15) days after the receipt of the as- sessment book, the City Treasurer mast publish a notice specifying: First: That the taxes on all per- sonal property secured by real property and one-half of the taxes on all real property wilt be due on the first day of November, and will be delinquent on the 20th day of December next thereafter at 5:00 P. M„ and that unless paid prior thereto, 5 per cent will be added to the amount thereof; that the re- maining one-half of the taxes on all real property will he payable on the 20th day of January next, and will be delinquent on the ] 5th day of April next thereafter at 5:00 P. M., and that unless paid prior thereto, 5 per cent will be added to the amount thereof. Second: That all taxes may be paid at the time the first install- ment, us 'herein provided, is due and payable. Third: The times and places at which payment of taxes may be made. The Tax Collector may fix a date to advance of the due date when payments may be made. Said notice in every case must be published for two weeks in some weekly or daily newspaper pub- lished in said City of National City, if there le a newspaper published within said City: if there is not, then by posting it in three public places in said city. All taxes must he paid at the ()(lice of the Tax Col- lector in the City IIall of said City of National City. The taxes on any particular lot, piece or parcel of land contained in any assessment, may be paid separately from the whole assessments, if such lot, piece or parcel of land has a sep- arate valuation on the assess- ment roll, by paying the amount of taie.s due on such lot, Piece or parcel of land, with a Proper proportion of the amounts due as tax on personal property and penaiities, If any. The Tax Collector shall make an entry on the margin of the assess- ment book, with deductions from the total assessment as estimated on the assessment roll, showing what certain property has been re- leased by the payment of the taxes as herein provided, together with the amounts of such taxes separ- ately and sped/featly set forth. Section 6. That Section 28 of said Ordinance No. 538 asmtided by Ordinance No. 576, is hereby amended to read as follows: Section 28. On the 20th day of December of each year, at 5:00 P. M., all taxes then unpaid ex- cept the last installment of real property taxes, are delinquent, and thereafter the Tax Collector trust collect for the use of the City of National City, an additional 5 per Cent thereon, On the 15th day of April of each year, at 5:00 P. M., all the unpaid portion of the remaining one-half of said taxes on all real property, is delinquent, and thereafter the Tax Collector must collect for the use of the City of National City, an additional 5 per cent thereon; pro- vided that the entire tax on any real property may be paid at the time the first installment as pro- vided above, is due and payable, and provided further that the taxes Oil personal property unsecured by real property shall he due and pay- able immediately after the assess- ment of said personal property is made, Section 7. That Section 29 of said Ordinance No. 5S8 is hereby amended to read as follows: Section 29. On or before the. 4th Monday of December in each year, the Tax Collector must attend at the office of the City Clerk with the assessment book, having all items of taxes collected marked "Paid." The City Clerk Shall thereupon compute and enter in an appropriate column on the as- sessment book against all the items of tuxes due and unpaid, the pen- alty for delinquency, foot up the total amounts of penalties then due, and must within ten (10) daYa thereafter, delilver to said Tax Col- lector the assessment book and charge hint with the amount of said penttit. les. SECTION S. That a new Section is hereby added to said Ordinance No. 538 to be numbered Sen 29 tr• to read as follows: Section 29 th. On the loth day of May of each your the Tax Col- lector must attend at the office of the City Clerk with the assessment book, having all items of taxes and penalties collected marked "Paid", and he shall at the sumo time, de- liver to the City Clerk a complete delinquent list of all persons and property then owing taxes. In the list so delivered must be set down in numerical or alphabet- ical order, all matters and things euntninevd in the assessmentbunk, and relating to delinquent persons or property, with his Affidavit that the statement Is true and correct. Section 0. That Section 3t of said Ordinance No. 538 is hereby amended to read as folh,we: Section 31. After settlement with the City Treasurer as prescribed in the preceding Section, the City Clerk must compute and enter in an appropriate column In the as- sessment book, opposite the de- scription of each parcel of land in- cluded therein. the 5 per cent pen- alty on the second half of the tax on real prepert y, rejecting the tractions of a cent, and must thereupon charge the City Treas- urer with the amount of the taxes due on the delinquent list. with the penulty or penalties added thereto, and wit.h in live (6) days thereafter, deliver the 11st. duly certified to such 'tax ltolleetor. Section 10. That Section a" of said Ordinance No. 538 is hereby amended to read as follows: $eettun 32. On or before the t(t)t day of June, of each year, the City Treasurer must publish the delinquent tax list, which must contain the names of the persons and description of the property de- linquent, and the amount of taxes and Costs due opposite each nurse and description, with the• taxes due on personal property added to taxes on real estate, where the real es-• late is liable therefor or the sev- eral taxes are due from the same person. Section 11. That If.•ction 43 of said Ordinance No. 538 is hereby amended to read as follows: Section 33. The City Treasurer shall append to and publish with the delinquent tax list a notice that unless the taxes delinquent to- gether with the costs and penalties are paid, the real property upon which such taxes are a lien will. by operation of law and of this ordi- nance, on the 4th Monday in June next following. be sold to the City of National City. Sactioh 12. That Section 34 oC said Ordinance No. 538 is hereby amended to read as follows: Section 84. The publication of said delinquent tax list must be made by publishing the same for a period of two weeks in a daily, semi -weekly, or weekly newspaper published and circulated in the County of Sun Diego, California, provided that if the publication is made in a weekly newspaper, then two successive weekly insertions shall be a sufficient compliance with this section, Section 13 That Section 3I of said Ordinance No. 538 Is hereby amended to read as follows: Section 37. Each parcel separ- ately assessed of the property in- cluded in the delinquent tax list on which the taxes, percentages and cost due shall not have been pre- viously paid, shall on the 40) Mon- day in Jane of each year at 12 o'clock M. of said day, be deemed by operation of law and this ordi- nance to be sold to said City of National City for the aggregate amount of such taxes. percentages and costs, and the City 'Treasurer shall enter appropriate columns in the delinquent tax list. opposite the description of each parcel of land sold, the costs, date of sale and the total amount for which such parcel of land was sold, and the city Treasurer shall in each such case make an entry "sold to the City of National City" on the delin- quent list opposite the tax and he shall he cr dited by the City Clerk with the amount thereof in his set- tlement made pursuant to the pro- visions of this ordinance, Section 14 That Section 43 of said (irdinanee No. 5',{g is hereby amended to read as follows: Section 43. The City Treasurer shall within fifteen days after the 4th Monday in June of each year, file with the City Clerk a final re- port of his proceedings in the mat- ter of the collection of taxes on the delinquent list, which report shall show the amount of taxes, penaltt•'s and Busts paid without sale, and the amount for which sales to the City shall have b.,en made. and he shall at the :name time redeliver to the City t'lerk the said delinquent In x list. The City Clerk shall there- upon compare the said report with the said delinquent tax list and credit the City Treasurer with ••'1 taxes and percentages shown there- on, together with accrued costs to the extent that such taxes, per- centages and accrued costs shall appear either to have been col- lected by the City Treasurer in Cush and paid over to the City Treasurer and recelpted for by hie, or to be included in the amounts for which sales shall have been made ter the Clty. In case for any reason all of the taxes shown on such delinquent list together with such accrued Penalties and costs shall not have been either so collected in Cash, or else included in the amounts for which such sales to the City shall have been made, the City Treas- urer shall report to the City Coun- eil specifically each of the delin- quent assessments so remaining un- paid and not included in the amounts for which sales to the City shall have been made, and the cause why the same is so unpaid or not includ+ d in the amounts for which such sales to the City shall have been made. Section 15 That 4eetien 51 _of said Ordinance No. 538 is hereby amended to read as follows: Section 51. In all cases where reul estate shall hereafter be sold to the City for delinquent taxes and shall be subject to redemption as hcreinbefore provided the man- ner of such redemption shall be as follows: The person whose estate shall have been sold, or his heirs, execu- tors, administrators or other suc- eessors in interest. or any party in interest, may redeem the same by paying to the City Treasurer the amount of taxes due thereon at the time of the sale including the five per centum aforesaid and the seventy-five cents cost, together with interest on the aggregate of said slims at the rate of seven per cent. per annum from the date of such sale up to the date of such redemption. The City Clerk shall on the application of the person desiring to redeem, snake an esti- mate of the arnount to be paid, and shall give him triplicate certificates of the amount, specifying the sev- eral items thereof, which certificate shall be delivered to the City Treas- urer. together with the money and the City Treasurer shall make triplicate receipts written or en- dorsed upon said certificates to the redernptioner, who shall leave one of said receipts with the City Treasurer and deliver one of said receipts to the City Clerk, taking their receipts therefor. The City Treasurer shall settle for the moneys received as for other City moneys. The Clty Clerk shall charge and collect front the re- demptioner for the use of the City of National City, for making out said estimates, the sum of $2.00; which said Stint shall he paid by the Clty Clerk to the Treasurer and the sans• shall he credited to the general fund of said City. Upon the payment of the money speci- fied in said certificate, and the giv- ing of the receipts aforesaid by the Treasurer and Clerk, any deed or certificate of sale thatmay have been made to the City shall become null and void, and all right, title and interest acquired by the City shall cease and determine. In case of a subsequent redemption of the property sold for delinquent taxes hereunder, the City Clerk must make a note of such redemption and the date thereof en the margin of the delinquent tax list opposite the description of the land sold. (The receipts of the City Clerk and City 'Treasurer may be recorded in the Recorder's office of San Diego County in the Book of Deeds. and the record thereof shall have the same effect as that of a deed of reconvcyance of the interest con- veyed by said deed or certificate of sale.) The rightof redemption shall not. cease by reason of the execu- tion of a deed to the City for any property which shall have been SO sold to it until the City shall have actually disposed of the property 60 acquired by It. Section 16. That a new sec- tion is hereby added to said Ordi- nance No, 538 to be numbered to read as follows: Section 67 t/. Whenever a n y act to be performed under this ordinance falls upon a legal holi- day. such act may be performed upon the next business day with the same effect as if It had been performed upon the day appointed. Section 17. That this ordinance shall take effect and be in force on the 31st day after the date of its final passage. Section 18 That the City Clerk of the City of National City is here- by directed to cause this ordinance to be published once in the Nation- 621 xl City NewF, a weekly netcspaprr published and of general circula- tion in said City of National City. SIGNELI AND APPROVED HAROLD P. REQUA, MAYOR of the City of National City, California. ATTEST: KATHERINE KING, CITY CLERK of the City of Na- tional City. California. (SEAL) 4'E:RTIFICATE OF CITY CLERK I HEREBY CERTIFY that the foregoing Ordinance is a true and correct ropy of Ordinance No. 624 of the City of National City, Cali- fornia, entitled "An Ordinance Amending Ordinance No. 538 Re. luting to the Assessment, Levy and Collection of Taxes in the City of Rational City, California"; that said ordinance was introduced and read at a meeting of the City Coun- cil of said City on the 21st day of. March, 1933; that it was thereafter pusscd and adopted by said City, council at a regular meeting there- of on the 4th day of April, 1933, by the following vote, to -wit: AYES: Councilmen Pettit. Thatcher, Wade, Waddell, Reuua. NOES: Councilmen none. APSENT: (councilmen none. AND 1 H ERI' HY C ^RTIFY that the same has been ul published according to eal� City Clerk of t e City of National City, California. (SEAL)