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HomeMy WebLinkAboutOrdinances - No. 25ORDIPW?CE KO. .$& ORDINAECE Pi?OVIDING A SYSTEK FOR THE ASSESSI/BNT, LEVY AND COLLECTION OF TAXES BY AND FOR THE CITY OF LODI. The Board of TrusDees of the City of Lodi do ordain as follows: Section 1, - All property within the City of Lodi which, under tke Constitution and laws of the Stab of California, Is tnxakle for State and ' county purposes, shallA taxable and taxed by and for said City of Lodi, as shall in this ordinance be prescribed; and every tax assessed by and for said City , together with any percentage or penalty imposed far aelinquen- cy and the costs of collection, shall be and constitute, 8.s of the first Monday in each year and thereafter until paid, a. lien upon the property ass eased therefor 4% , ,) Section 2. After the first ?Ionday in March and beforb the first Monday in August in each year the City Assessor shall make out a true list of all the taxable property within the City of Lodi, In making out such ljst the said assessor shall proceed in the manner prescribed now or may be hereafter prescribed by law for county assessors, and such assessment list shall describe the property assessed, and state the value thereof, and shall contain all other rnatters now or hegafter required to be set forth in lists by county assessors, and in substanti@lly the same manner as now or hereafter by law proscribed for assessm&T-lists to be made by county assessors, so far as suclr, requirements or prescriptions can be made applicable to 'ta the City of Lodi and its assessment list. ,, The City Assessor shall, &urine; the same time, a100 make a list of all male persons over the age of twenty-one years, residizg iii said City of Lodi, Each of said 1i3ts shall be verified by the oath of the asseasor, and be deposted by him with the City Clerk on or before the first Monday in August of each year. oaths or affirmations necesssry in the perforaance of his duty. and his deputy Said AsaessorAshallhave power to administer all Section 3. The City Assessor shall exact fron each person a statenent, under the oath of such person, setting fo kpecifically all the real and per-sor,al property within the City of Lodi owned by such per- son, or in his possession, or under his control ? at twelve o'clock M. on the first Monday in Idarch. Such statement nust be in writing, showing separately a11 matters and things as are now or may hereafter be required in like statements to cour:ty assessors by Section 3629 of the Political Code of the Sta%e csl California or by other sections of said Code or any general law of the State of California, so far as the same can be made applicable to such statements to be made to the City Assessor of Lodi. If any person, sifter demand by the assessor neclects or refuses to give the statement so as wforesald required of him, the 88sess~r must note such neglect or refusal an the assessment book opposite the name of such person, and make an estimate of the value of the property of such person, listing and describing such property, so far as the assessor can, as in Section 2 of this ordinance provided, and shall enter the amount of such estimate as the assessment of such person, which amount of assessment shall not be &.creased by the Board of Equalization but may be increased by said Board, after notice in rnrriting to such person so assessed . Section 4. Where the name of the owner of property is known to the assessor or can be ascertained by inspection of the county records, the property must be assessed in the name of such owner, but if the name of the owner be unknown to the assessor an$ does not appear of the county records, the property must be assessed to unknown owners, If the owner of any property not listed by any person, is absent or unknown, the assess or must make an estimate of the value of such property, properly listing the same, and assess the same at such valuation, but in such case the as- seesment is not to deemed an arbikropy;,one, and it is subject to equaliza- tion. Rc 4 Section 5. The Board of Trustees of the City of Lodi shall meet at their usEpal place of holding meetings on the second Monday of August of each year at ten o'clock of the forenoon of said day, and sit as a Board of Equalization, and continue in session from day to day until all the returns of the assessor have been rectified, which shall be acconplish ed, if passible, before the fourth Monday in August. They shall. hear complaints, and may correct, modify or strike out any assessment made by the assessor, subject to the provisions of this ordinance, and may of their own motion raise any assessnent upon written notiae first given to the party whose assessment is to be raised. No reduction of any assess- ment must be mde by the Board unless Yne party affected thereby or his agent has filed with said Board before or while in session , a written applicaOion for reduction , setting forth the grounds upon which a reduct- ion is claimed, verified by the oath of the complainant. Before grant- ing any application felr a reduction, the Board must examine under oath the ' I applicant, touching the value of the assessed property. Ro reduction shall , be made unless the person claiming it or his agent attends and answer questions pertinent to the inquiry. Upon the hearine: of any application, the Eoard may s6oena such witnesses, and take and hear such evidence as I I in ts discretion it may deem proper. I The City Clerk shall act as clerk of the Baard of Xqualizathan, and k keep a full, true record of all its proceedings. The assessment list as corrected by the Board of Equalization for each tax shall be the assess- ment BM.E for said .tax,-for said year. The corrected assessment list, *I that is to say, the assessment list changes as may havenmade %lwqin by the Board of Equalization, shall be as Yne sarre stands after such, if 2nYJ:s -I 5/, >,/ IL ,h . C'ertified by the Clerk, and, as so certified, shall be the ossessnent roll. upon ?QhiCh he property tax hy and for the City of .Lodi shall be levied for said year. P, Section 6. On the first Monday of September in each year, the Board of Trustees of the City of Ladi shall meet and, by ordinance, levy a property tax not exceeding the maximum allowed by law for the municipal and public uses of the said City of Lodi, and xe all taxes so levied, to- gether with any penalty or percentage imposed for delinquency, and costs of collection, shal.1 be and constitute liens on the property assessed, as of the first Monday in March in each year. - Section 7, TJpon the completioyi of the ossessrzent roll and as soon as the Board of Trustees shall have levied the annual property tax, the City clerk shall. apportion the taxes upon such assessment roll, com- puting and carrying out to the money column the amount of the taxes upon the listed property, proceeding SO far 'as practicable in the manner now prescribe& or hereafter prescribed by low for the county assessor in the matter of 8tate and County taxes. On the third Monday in Septeaber the City Clerk shall deliver said carnploted tax list, verified by his oath, to the with the same in the book marked "Marshal's Account", 1 City Xarshaf, taking his receipt therefor and charging said Xarshal Section 8. All the said taxes, so as aforesaid to be assessed and levied, shall. be due and payable on the first MIIaPndwy in October of the year of thier levy, at the office of the City Marshal, and unless paid before six o'clock P. I& on the first Monday in November of that year, shall at said hour of that day become delinquent, and thereupon per cent of each delinquent's tax shall. Secoine added thereto because of snch delinquency. ,I I M- I I Within ten days after his receipt of the assessment roll fron the Clerk, the City Marshal shall publish for two weeks ( two weeks between the first and last insertions 1 in a newspaper published in the City of Lodi, EL notice wherein shall be stated the tiae and place for making pay- ment of said taxes, the time when the sane are due and payable, the time when the same will become delinquent, and that unless paid before time of delinquencyB-per cent will become added to the amount all taxes so delinquent. such of To each person paying a tax the Narshal shall give a receipt specifying the amount of the asseessment of the tax paid with a description of the property assessed, and he must, also, mark the payment af any tax in the assessment book opposite the name of the person paying the tax. Section 9. At the eairation of each month, the Marshal must pay ayer to the City Treasurer all taxes collected by him, and file with the Treasurer his affidavit that the money so paid is all the taxes he has collected during the preceding month and, also, all. the taxes he has col- lected since his last payment of taxes to the Treasurer. Upon receiving the tax list from the Clerk the Marshal must give his receipt therefor, and upon depositing the delinquent tax list with the Clerk shall take the Clerk's receipt therefor. The MarsIhal may appoint, subject to the ap- proval of the Board of Trustees, one or more deputies to assist in the col- lection of taxes, for whose acts he and his bondsmen sha7.l be responsible. -'Section 80, the Marshal nust return the asseesment roll to the Clerk, and, also, deliv- er to the Clerk a complete delinqnent list of all. persons and greperty then owing taxes, which list shall. contain in numerical or alphabetical order a statement of all matters contained in the os~,essment book in rela- tion to such delinquent persons and property. The Clerk, after careful- ly cornparing tl?e list with the assessment book, if satisfied that duch delinquent list contains a full and correct statement of all. the taxes due and unpaid, must credit the Xarshal therewith, and make a fiiinl set- Within two days after ihe first Monday in Novenbe;, I I , : tlement with the Marshal for all. the taxes charged against him. After such uettlement , the Clerk shall deliver back said delinquent tax list to the Marshal, charging him therewith and with the additional amounts added for delinquency. * I Section 11, On or before the fi'rst Nonday in December of each yearbhe City Marshal must publish the delinquent tax list in one or more newspapers published in the City of Lodi, which publication must be at least once a week for three successive weeks( so that three weeks inter- vene,, the first and the last of t'ne publications). The said publication shall contafn the names of the.persons and the description of the property upon which the tax Ira delinquent, the amount of taxes, penalties and costs due, opposite each nane and description, with the taxes due on personal property added to the taxes on seal estate where the real estate is liable therefor or the several taxes are due from the same person. Appended to and published with the said delinquent list rmst be a notice by the Nar- shal that unless the delinquent taxes together with the costs and penal- ties are paid the real property on which such taxes are a lien will, an a specified day, which shall be not less than twenty-one nor more than twenty-eight days.from the time notice, at the ogfice of the ivlarshal lic auction . borne by said City. On each lot, piec or tract of land separately as- sessedp and on each assessment of personal property, upon which the taxes and dues are not paid Before the first publication of said delinquent list, the Marshal must collect,, in addition to all other clues, the sum of of the first publication of such list and of the City of Zodi, be sold at pub- The expense %f such publication shall be provided Tor and I + fifty cents, which must be paid into the city treasury. Section 12. On the day in said notice fixed for the sale mentione& in Section 11 of thh ordinance aforesaid, or on some subsequent day to which he may have postponed the same, of which postponement he must give notice by at least one publicztion in a newspaper ptfblizhed in said city, the City hfarshal , between the hours of ten o'clock A. IF. and three a'clock P. Ma, must begin the sale of the advertised property, beginning at tW head of the list and continuing in alp abetical or numerical order, as the delinquent list may be, until all. the delinquent property is sold. A continuance of the salt? from day to day, for the purpose of coapleting the smc, shall not be a postponement thereof within the above requirement a, I, 2% for notice of postponement, and rn&y be had as it may be required. But - . . . . ... & the sale shall in any event be completed within two weeks from the time fixed first Slierefor in the published notice. The owner or any person in t'ne possession of any real estate offered for sale for tzxes due thereon, may designate , in vriting, to the Marsha+ before its sale, what\gortion of the property he wishes sold, if less than the-whole; but in the absence of such designation, the Marshal may desig- nate what of it shall be offered; and the land or interest in Land so of- fered for sale shall be sold to the person who will take the smallest por- tion of such land or interest in land , and pay the taxes, penalties and costs due, and elso one dollar tk? the Narahal for makPng and recar&ing the Section 13. Upon receiving the amount of taxes and costs from the I purchaser at such sale, the Marshal must make out in duplicate a certifi- cate of sale, staing there12 ( when known the name of the person assess- ed, a description of the land sold, the amount paid therefor, that it was sold for taxes, giving the amount and year of t'ne assessment, and specify- ing the time when the purchaser will be eatitled to a deed, The certifi- cates xust be signed by the Marshal, and one of them delivered to the pur- 'chaser and the other filed in the office of the County Recorder, But be- fore delivering any certificate, the Marshal nust enter in a book a der scription of the land sold, correspoding with the description in the cer-' tificate, the date aP sale, purchaser's name, and monnt paid, regularly number the description on the margin of the book, and put a corresponding number on each of the certificates. And such book sh21l be open to in- spection as a public recard. I Section 14. Upon the filing of such certificate with the County Recorder, the lien of td the City of Lodi upon the land described in such certificate, for the ttrxes, penalties and costs in the mount in such certificate stated, vests in the purchaser ntwed, which lien can be di- Tested only by a redemption of the proyeri;y in the manner 'provided in, Section 15 of this olrdinance next following. , Section 15. At any time within five years after the sale, any real property sold far delinquent taxes under the prwisions of this ordinance may be redeemed from such sale by the person whose property shall have been so sold, his heirs, executors, adrclillistratars or other successors in interest, by paying to the City Marshal of the City of Lodi (or to any officer who inay hereafter stand in his office as Tax Collectar) the mount af the,.,taxes, penalties and eosts against said property at the time of the sale theresobl with interest on the aggregate of'said taxes, penalties and costs at the rate of seven per cent per annum, and , also, all costs and expenses of such redeaption, and further penalties as follovm, to wit: the percentages sow (1907) prescribed , as such penalties, by Section 3817 of the political Code of the State of California; provided , always, c that the redemption of property sold for such delinquent taxes of the City af Ladl :my be had upon the tenns prwided or that may he fter be provid- ed by low far the redemption of property sold for State or County taxes, P in so far as those provisions are ap,+icable or can be made applicable to taxes by andf or rthe City of Lodi. ? Section 16. If the propei.$y is not redeemed within the tine allow- ed by law for its redemption, the Marshal or his successor in Qiffice as Tax Collector must make to the purchaser or his assignee a deed of the property, reciting in the deed substantially the matters contained in the certificate of sale, and that 30 person has redeemed the property within the time allowed for its redemption. For making out such deed the Mar- shal (or successor in office) shall be entitled to receive from the grante a fee of three dollars. , Section 17. Recognizing the fiscal year as fixed by the Constitu- tion, the proberty taxes of the City of Lodi, especially those contenplat- ed in this ordinance, shall be as and for the fiscal year beginning on the first day of July in t'ne year next after the year in which said taxes are assessed and levied, Section 18. In~all cases, when in the opinion of the city assessor the assessed taxes are nst a lien on sufficient real property to secure the payment of such taxes, the assessor must collect such taxes upon nak- icg the assessment, and for the purpose of determining the amount of Yne same for smary collection shall compute the amount at the rate fixed for the next prevlbus year. In all such cases the assessor may enforce collection of the tax by seizure and sale of any personal property of the assessed person, The sale must be at public auction and of 5nly a suffi- cient amount of property to pay the Icaxos, any percentage far delinquency in such case provided and the costs of seizure and sale which shall in- clude three dollars in the case of each tax-paper as aases6as's charge or fee for such a seizure or sale or both. Hotice of sale must be given at least one week prior to the sale by publication at least once in some. news- paper published in the City of Lodi. On payment of the amount bid for any personal propertrr so sold, the de- livery of such property to the purchaser at the sale shall be accomplished by bill. of sale, and such bill of sple signed by the asseasor shall vest the wrmership of the sold property in the purchaser. All excess over the taxes, penalties and costs in the proceeds of such sale must be paid over to the original owner of the sold property, and, if he can notbe found or no valid claimant thereofappear, must be deposited in the treasury subject to orders of the owner, his heirs or assigns; and any unsold portion of . the seized property may be left at the place of sale at the owner's risk. Section 3807 if the Political Code is h*j made a part of this section.' section 19. The Board of Trustees shall prtmide all the books, blanks and other supplies necessary in the assessment, levy and collection of the taxes contemplated in this ordinance Section 20. This ordinance is intended to provide a system for the assassment, levy and collection of property taxes by and far the City of Lodi, consistent with the proviaions of Chapter VI of an act entitled, "An act to provide for the organization, incorporation and government af municipal carporations", approved March 13, 1883, and with the provisions of Part I11 of Title IX of the Political Code of the State of California, so far as the same are not validly supersede6 or modified by the provisions of this ordinanct.: or by this ordinance or otherwise inapplicable to said City of Lodi; but the afareuaidbchapter of said act part of ssi0 code, so far as the same are riot validly modified or super- seded by the provisions of this ordinance, are hereby made a part of this ordinance, and to the extent defined aforesaid and so far as they can be made applicable to the City of Lodi and its property taxes, shall be ap- plied in the matter of the assessment, levy and collection of said taxes, and the aforesaid and in all matters incidental or related to said taxes or to the proced- we for the assessnent, levy, collection or enforcement of such taxes or far sales, deeds or redemptions thereto related. section 21. This ordinance shall take effect immediately upon its , passage, apprwal , and publication or printing and posting, -0c i The foregoing ordinance was introduced at s. regular meeting af the Board of Trustees of the City of Lodi, on t'ne third day Qf June, 1907, and at an adjourned regular meeting of said Board, on the tenth day of June, 1907 was passed by the following vote: