Alameda Municipal Code § 3-29 Collection Generally

On or before October 10, the Auditor shall deliver the secured roll to the Tax Collector.

(Ord. No. 535 N.S. § 3-541)

The Tax Collector shall collect all property taxes except as otherwise expressly provided.

(Ord. No. 535 N.S. § 3-542)

On delivering the secured roll to the Tax Collector, the Auditor shall charge him/her with the taxes thereon.

(Ord. No. 535 N.S. § 3-543)

When property is placed on the roll after it has been delivered to the Tax Collector, the Auditor shall immediately compute and enter the tax and other charges and make any necessary changes in his/her account with the Tax Collector.

(Ord. No. 535 N.S. § 3-544)

a. First Installment. Half (½) the taxes on real and personal property on the secured roll are due November 1, and if the amount is not evenly divisible by two (2), the odd cent is also due.

b. Second Installment. The second half of taxes on real and personal property on the secured roll is due January 20.

(Ord. No. 535 N.S. §§ 3-545, 3-546)

The entire tax on real property may be paid when the first installment is due.

(Ord. No. 535 N.S. § 3-547)

The Tax Collector may fix a date preceding the due date when payments may be made.

(Ord. No. 535 N.S. § 3-548)

a. On or before the day when taxes on the secured roll are payable the Tax Collector shall publish a notice specifying:

1. The dates when taxes levied on the secured roll will be due.

2. The times when these taxes will be delinquent.

3. The penalties for delinquency.

4. That all taxes may be paid when the first installment is due.

5. The time and place at which payment may be made.

b. The notice shall be published once.

(Ord. No. 535 N.S. §§ 3-549, 3-5410)

The tax bill shall specify:

a. The amount of the assessment.

b. The amount of tax levied.

c. The amount of each installment.

d. The beginning and end of the fiscal year for which the tax is levied.

e. The description of the property.

f. A notice that if taxes are unpaid it will be necessary to pay penalties.

g. The rates for computing delinquent penalties.

(Ord. No. 535 N.S. §§ 3-549, 3-5411)

On the tax bill for tax sold property shall appear in writing the fact that it has been sold for taxes and the date of sale.

(Ord. No. 535 N.S. § 3-5412)

All taxes on the secured roll shall be paid at the Tax Collector's office.

(Ord. No. 535 N.S. § 3-5413)

The Tax Collector shall mark the fact and date of payment on the roll opposite the name of assessee.

(Ord. No. 535 N.S. § 3-5414)

The Tax Collector shall give the person making payment a receipt, written on the tax bill or a copy of the tax bill, specifying the amount of tax paid and the amount remaining unpaid.

Instead of describing the property, the receipt for the last installment of taxes may refer, by number or any other intelligent manner, to the receipt given for the first installment.

Receipts for tax payments made by mail shall only be issued when a receipt is requested by the person making payment. The tax bill shall contain a statement that receipts will not be issued for payments made by mail unless a receipt is requested by the person making payment and an appropriate place in which the taxpayer may request a receipt shall be provided on the tax bill. Receipts requested shall be furnished without cost to the taxpayer.

(Ord. No. 535 N.S. § 3-5415; Ord. No. 1769 N.S.)

a. Penalty. All taxes due November 1, if unpaid, are delinquent December 10 at 5:00 p.m., and thereafter a delinquent penalty of six (6%) percent attaches to them.

b. Second Half. The second half of taxes on real property, if unpaid, is delinquent April 10 at 5:00 p.m. and thereafter a delinquent penalty of six (6%) shall attach to them.

c. Delinquent on Saturday. If December 10 or April 10 shall fall on a Saturday, the time of delinquence is 5:00 p.m. on the next business day.

(Ord. No. 535 N.S. §§ 3-5416—3-5418; Ord. No. 1061 N.S.; Ord. No. 1156 N.S.)

a. First Half. After the first half of taxes on real property is delinquent, the Tax Collector shall compute and enter on the secured roll the delinquent penalties against all taxes not marked paid.

Actually, on December 19th, the Auditor shall start examination of the secured roll. Within ten (10) days, he shall verify, and charge the Tax Collector with, the amount of delinquent penalties due on the secured roll.

b. Second Half.

1. Entry on Roll. After the second half of taxes on real property is delinquent, the Tax Collector shall compute and enter on the secured roll the delinquent penalties and costs against all taxes not marked paid.

2. Verification. Annually, on May 10, the Auditor shall start examination of the secured roll and the delinquent list. Within ten (10) days, he/she shall verify, and charge the Tax Collector with, the amount of delinquent penalties and costs not previously charged to the Tax Collector.

(Ord. No. 535 N.S. §§ 3-5419—3-5420, 3-5422, 3-5424)

After the second half of taxes on real property is delinquent, the Tax Collector shall collect a cost of three ($3.00) dollars for preparing the delinquent roll and published delinquency list on each separate valuation on the secured roll of:

a. Real property, except possessory interests.

b. Possessory interests.

The costs shall be collected even though the property appears on the roll due to a special assessment and no valuation of the property is given.

(Ord. No. 535 N.S. § 3-5421; Ord. No. 1430)

After all delinquent penalties and costs have been entered on the roll the Tax Collector shall stamp in an appropriate column in the secured roll opposite the name of each assessee delinquent or opposite the description of the property on which taxes are delinquent, the word delinquent, and thereupon that portion of the roll which shows the name of the assessee, the description of such property and the total amount due which is a lien on the property shall constitute the delinquent list.

(Ord. No. 535 N.S. § 3-5423)

The Auditor shall then examine the secured roll and shall have a final settlement with the Tax Collector of all amounts charged against him on the secured roll. The Tax Collector shall immediately account for any deficiency. After the date of sale to the City by operation of law, the secured roll shall then be placed in the permanent custody of the Auditor.

(Ord. No. 535 N.S. § 3-5425)

The roll or the tax sales book, or a copy certified by the Redemption Officer, showing unpaid taxes against any property, is prima facie evidence of:

a. The assessment.

b. The property assessed.

c. The delinquency.

d. The amount due and unpaid.

e. Compliance with all forms of law relating to assessment and levy of the taxes.

(Ord. No. 535 N.S. § 3-5426)