Ordinances - No. 129of 2-11 yoi-~,oj?.s in.i;eyezie6.
shell 13ok ~ffect in :my ,rg.zm?.er the vali6ity of
proceeding in. relation t?ier.;to.
Sonever, 2, failure to pblish mcl~ n.ctice
tax or a~y su'ii.iosec?,uent
Seciion 10. The 30n.i-d of Trustees sha7-1 met at their usual place
of liol6iiig met ings on the seiond !.lon~k~,y of Au.pst of each year, at
10 o'clock in the forenoon of said c?ay, and sit as a Board of Equali-
zakion, and. shall continue in session from C'ay to day until all the
returns of the CitT Assessor shall have been rectified, as prescribed
by Sectioc 872 of the Municipal Corporetion Act. The proceedings of
the 3or.rd of .%-jualizzkiion shall be eoperned sj<~sl;mtially by the pro-
visions of Sections 3672 end 2682/inclusive iilsofar BS the said nrovi-
sions are ~~plicshle ad. not inconsistent ;ii th the provisicns of this
C)rdinance .
of &aid Foliticnl Code,
3.
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the miomt of said penalties.
Section 13. Betneen the first an2 third Mondays in H4ay of each
year the Tax Collector sl6!.1. c,ttend at the office of the Zlerk with the
Assessment Eoll, having a11 item ol taxes and 2enaltiss collected
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matters an8 things contained in the BEkmxnent
persons or property, The Clerk shall careful1
list with the Assessment Roll and. if satisfied that it confains a full
and true statement of all taxes due and mpaid, he musf foof, up the taZa1
amount of taxes so remaining unpaid, credit the Tax Collector €herewith,
and make a final settlement with him of all taxes charged against him on
the Assessment 3011, and shall require from him the Treasurer
for any existing deficiency.
on the delinquent list, riith ihe penalty or penalties acltded thereto, and
within three days thereafter deliver the list, duly certified, to the Tax
Collect or,
He slia.11 then charge the Tax Collector vith the amount of taxes due
Section 20. On or before the *first Xonday in Jme of each year, \.
the Tax Collector shall puhlish the
weeks in a new
shall be subst
st, hfor bm SucGeSsive
said city, which list
I
The following is the delinquent tax list for the fis
ending
of the property delinquent, and ‘the amount; of tams, penalt
due 0,pposite each name and description with the taxes due an personal
property added to the taxes on real estate, where the real estate is
liable therefor:
, the names of the persons
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(Here follow list)
Nptice is hereby given that, unless the taxes delincjuant, tsge
with the costs and penalties are paid., the reel praperty
tion 21. The Tax Collector shall
to sFvid. property oil the day of , lo-.
No other matters need be recited in the said deed than those
irovided for in the above form.
Collector for the making of any such deed.
recorded in the office of the County Recorder of the County of San
Joaquin, and the expense of acknowledging and recording the same shall
be a charge against the City of Lodi.
been duly recorded as herein provided, shall be transmitted to the
City Clerk, an& by him filed in his office.
or proved, is primary evidence of all those things set forth and
enmerated in Section 3786 of the Political Code.
No charge shall be made by the Tax
All such deeds shall be
A11 such deeds, after having
Sueh dead, duly acknowledged
ceipts tso as to entitle the same to be record
the money specified in said certificate, and the
eipts aforesaid by the Tax Collector, any deed or certificate of
sale that may heve been made to the city shall be'come null ah void,
and all right, title and interest acquired by the city under and by
girtue of the tax'sals, shall cease and determine.
In all cases where deeds have been executed by the Tax C
to the city, as provided in Section 25 hereof, and the ovinar of the
property redeems the sane, as provided in this secfian, the City Clark
is hereby empovie
name of the city
ed, or his assigns, or yihen assessed 't
of such real propert
THIS II?Di3T;ITWZ,
*
d and directed to make, execrate and deliver, in the
to the person in whose names the praperty is assess-
City of Lodi, a municipal corporation, first party, and-
I
THAT ?%EREAS, the real prop,erty
to first party for d-elinquent taxes
and- tlzereafte'r the T& Collector of
Recorder of the County of S
day of
Be_c_ords of San daaquia County;
, 19-, in Tolumne:
AND TIHERF&S, the taxes
paid.
s and in parsuance oi the Statnt
Section 27. TheAssessor shall at hie earliest convenience,
collect the taxes due on personal property WkJen, in his
tsxes are not 9 lien on real property sufficient to secure the payment
of the taxes, by seizure and sale at public auction, as provided in
Sections 3820, 3822, and 2&22 of the PolitLcal Code, end Sections 3792,
3793, 3794, 3795 and 3796 of said ~~~~~~&X$iXxh.X.W?xhXxh!M code,
relating to the collection of county taxes, except that said sections
shall be understood to apply to the City Assessor instead of the
County Assessor. . The assessor shall b e governed as to the amount
of taxes to be collected by him upon personal property by the rate of
taxation in said City for the previous year, and when the rate is fixed,
for which such collection is made, then if a sum in excess of the rate
has been collectea, such excess shall remain in the City Treasury and
must be repaid by the City Treasurer to the person from whom the col-
lection was made, or to the assignee, on demand therefor. If a sum
leas than the taxes at the rate fixed upon the valuation thereof, after
equalization.ha8 been collected, the deficiency must be collected by
the Tax Collector in accorOance with the provisions of Section 3825 of
the Political Code of the State of Galifornia.
said
Section 20.
in Julp in each year, attend at the office of the clerk, with the de-
liquent list with all items collected marked rrRiLdlf, thereon, and the
Clerk must then carefully compare the said list with the assessment of
persons and property not marked "Paid" on the Assessment Roll, and when
taxes have been paid, must note that fact in the appropriate column
in the Assessment Roll. The Glerk must then administer to the Tax
Collector rn oath, to be written and subscribed in the delinquent list,
atatin$ that every Person and all property assessed in the delinquent
list, on ahich taxes have been paid, has been credits6 in the list with
such payment.
The Tax Collector must, on or before the last Monday
\
The Clerk shell then foot up the amount of taxes remahning unpaid and 1 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 i
12.
Clark's office.
Section 29. Any taxes, percentages, or costs erroneously collected
may, by order of the Board of Trustees, be refunded by the Treasurer.
Sectlon 30. When land shall have been sold as the property Of a
dezignated person for taxes oorrectlg imposed no misnomer of the owner,
or other mistake relating to the ownership of such property, shall
affect the validity of the sale.
Section 31. All peoperty deeded to the City under the provisions
of this Ordinance shall bg sold at public auction by the Board of
Trustees, not less than six months, nor more than three years after re-
cording of the Deed in the office of the County Recorder, after notice
of the time and place of sale has been published in 8 newepaper
published and circulated in the City of Lodi for a period of at .least
two weeks prior to the date fixed for the sale;
forth the property to be sold, the time and place of sale and the terms
under which the property will be sold.
said notice shall set
The Board of Trustees shall direct the proper officials to make
and execute a grant deed in substantially tho form preseribed in
Section 26 of this ordinance, provided, that the third paragraph of such
deed shall read as follows:-
AND WHEREAS, said taxes and penalties have not been paid, and said
real property was, on the day of * 19 9 after due
and legal notice given thereof, sold at public auction to second party
for the sum of Dollars, and on said date
the President of the Board of Trustees and the City Qlerk, were directed
by the Board of Trustees of the first party to make and executed this
Deed to second paxty.
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paid deed, duly acknowledged andproved, ehal.1 be prima facie / evidence of the legality of a11 proceedings leading up to its issuance.
Section 82. A11 provisions contained herein relative to the time
for doing certain acts shall be regarded as directory, and no tax cer-
tificate or deed, or proceeaing leading up to their issuance shall be
declared invalid by reason of a failure to observe the exact date for
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doing said acts, providing the provisione of this ordinance have been
substantially complied with. ’
In the description of all lands or property, it shall be sufficient
to describe them by giving the xaumbsr of the lot and block and the
name of the tract or subaivieion, providing a nap of such tract or sub-
division, showing the nnmbere of such lot and block has been filed
for record in the office of the County Recorder. $-
Section. 33. All ordinances or parts of ordinances in conflict
herewith are hereby repaaf,ed.
Section 34. This ordinance shall go into full force and effect
thirty days after its final passage.
President of the Board of Trustees.
tits Clerk.
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I, &he wdersiped, hereby certify t,hst the foregoing
was duly and regularly introduced in the Board of Trustees of the
of Lodi, at a,Regular Adjourned meeting, held
thereafter finally adopted at a regular meeti
Hoest Trustees:
Absent: Trustees:
In Testimony mereof 5 have hereunto set my hand and affix84
official seal of said city this a@ day of