Alameda Municipal Code § 3-19 Assessment Roll

The Assessor shall prepare an assessment roll in which shall be listed all property within the City which it is the Assessor's duty to assess.

(Ord. No. 535 N.S. § 3-351)

This roll shall show:

a. The name and address, if known, of the assessee.

b. Land, by legal description.

c. A description of possessory interests sufficient to identify them.

d. Personal property. A failure to enumerate personal property in detail does not invalidate the assessment.

e. The assessed value of real estate, except improvements.

f. The assessed value of improvements on the real estate.

g. The assessed value of improvements to any person other than the owner of the land.

h. The assessed value of the possessory interests.

i. The assessed value of personal property, other than intangibles.

j. The revenue district in which each piece of property, is situated.

k. The total taxable value of all property assessed, exclusive of intangibles.

l. The actual value of solvent credits, after legal deductions for debts.

m. Any other things required by the Assessor.

(Ord. No. 535 N.S. § 3-352; Ord. No. 1673 N.S.)

When any tract of land is situated in two (2) or more revenue districts, the part in each district shall be separately assessed.

(Ord. No. 535 N.S. § 3-353)

Land and improvements thereon shall be separately assessed.

(Ord. No. 535 N.S. § 3-354)

Improvements shall be assessed by showing their value opposite the description of the land on which they are located.

(Ord. No. 535 N.S. § 3-355)

Taxable improvements on land exempt from taxation shall be shown like other real estate on the roll. Value shall not be assessed against the exempt land and the land does not become responsible for the assessment made against the taxable improvements.

(Ord. No. 535 N.S. § 3-356)

Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his/her name inserted with that of the assessee.

(Ord. No. 535 N.S. § 3-357)

If the name of an owner is known to the Assessor the property shall be assessed to such owner; otherwise, the property shall be assessed to unknown owners.

(Ord. No. 535 N.S. § 3-358)

When a person is assessed as agent, trustee, bailee, guardian, executor, or administrator, his/her representative designation shall be added to his/her name, and the assessment entered separately from his/her individual assessment.

(Ord. No. 535 N.S. § 3-359)

The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, or executors, or administrators.

(Ord. No. 535 N.S. § 3-3510)

Property in litigation in possession of a County or City Treasurer, Court, County or City Clerk, or receiver shall be assessed to the officer in possession.

(Ord. No. 535 N.S. § 3-3511)

No mistake in the name of the owner or supposed owner of real estate renders invalid an assessment or any subsequent step to and including the deed to the City or to the purchaser at public auction.

(Ord. No. 535 N.S. § 3-3512)

After each assessment of tax sold property the Assessor shall enter on the roll the fact that it has been sold for taxes and the date of the sale.

(Ord. No. 535 N.S. § 3-3513)

Whenever property, which has been deeded to the City for taxes and is not on the current roll, is sold to a private purchaser, the property shall not be entered on the current roll but shall be assessed on the succeeding roll whether the lien date for the succeeding roll has passed or not.

(Ord. No. 535 N.S. § 3-3514)

The Assessor shall prepare an index to the local roll, showing the name of each assessee and each page where his/her assessment appears or each assessment number under which his/her assessment appears.

(Ord. No. 535 N.S. § 3-3515)

On or before the first Tuesday in July, annually, the Assessor shall complete the local roll. He shall make an affidavit on the local roll that:

a. He/she has diligently attempted to ascertain all taxable property in the City subject to assessment by him/her.

b. All property has been assessed on the roll according to his/her best judgment, information, and belief at its cash value.

c. That he/she has not maliciously imposed an unjust assessment.

d. That he/she has not intentionally allowed anyone to escape a just assessment.

e. That he/she has complied with all duties imposed on the Assessor by law.

Failure to make this affidavit, or any affidavit, does not affect the validity of the assessment. The Assessor may require from any of his/her deputies an affidavit on the roll similar to his/her own.

(Ord. No. 535 N.S. § 3-3516)

As soon as the local roll has been completed the Assessor shall notify the City Clerk of such completion. The City Clerk shall be ex officio Clerk of the City Board of Equalization.

(Ord. No. 535 N.S. § 3-3517)