Earlier editions: 2026-09
Chapter III — FINANCE AND TAXATION›Article II — TAXATION›Division IV — LEVY AND COLLECTION OF TAXES
Alameda Municipal Code § 3-31 Collection on the Unsecured Roll
Alameda Municipal Code · 2026-10 edition · updated 2026-10-04 · Alameda
Cite as: Alameda Municipal Code § 3-31 · Text as of 2026-10-04
3-31.1 - Due Date.¶
Taxes levied on property on the unsecured roll are due on the lien date on or next after which lien date the property is assessed.
(Ord. No. 535 N.S. § 3-561)
3-31.2 - Time of Delinquency; Penalty.¶
Taxes on the unsecured roll are delinquent September 1, regardless of whether the property is discovered and assessed before or after such date, and thereafter a delinquent penalty of ten (10%) percent attaches to them.
(Ord. No. 535 N.S. § 3-562; Ord. No. 1080 N.S.)
3-31.3 - Delinquent Penalties; Entry.¶
On payment of delinquent taxes on the unsecured roll the Tax Collector shall enter on such roll the delinquent penalties collected.
(Ord. No. 535 N.S. § 3-563; Ord. No. 1080 N.S.)
3-31.4 - Collection by Tax Collector.¶
The Tax Collector shall collect taxes on the unsecured roll.
(Ord. No. 535 N.S. § 3-564; Ord. No. 108 N.S.)
3-31.5 - Unsecured Tax Rate.¶
The tax rate to be used in collecting the taxes on the unsecured roll is the rate last fixed before the taxes became due.
(Ord. No. 535 N.S. § 3-565)
3-31.6 - Preparation of Unsecured Roll.¶
The Assessor shall annually prepare the unsecured roll, in which shall be shown the name of the assessee, if known, the assessed value of all other personal property, exemptions, the total value of all property assessed, and the tax to be collected thereon. The unsecured roll shall, after the lien date, be delivered by the Auditor-Assessor to the Tax Collector.
(Ord. No. 1080 N.S.; Ord No. 1673 N.S.)
3-31.7 - Charging Tax Collector.¶
On delivering the unsecured roll to the Tax Collector, the Auditor shall charge the Tax Collector with the taxes appearing therein.
(Ord. No. 1080 N.S.)
3-31.8 - Entry of Payment.¶
The date of payment on the unsecured roll shall be marked opposite the name of the assessee.
(Ord. No. 535 N.S. § 3-568; Ord. No. 1080 N.S.)
3-31.9 - Seizure and Sale.¶
Taxes on the unsecured roll may be collected by seizure and sale by the Tax Collector of any of the following property belonging or assessed to the assessee:
a. Personal property.
b. Possessory interests.
(Ord. No. 535 N.S. § 3-569)
3-31.10 - Record.¶
A record shall be kept of the property seized and sold.
(Ord. No. 535 N.S. § 3-5610)
3-31.11 - Conduct of Sale-Amount.¶
The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and cost of seizure and sale.
(Ord. No. 535 N.S. § 3-5611)
3-31.12 - Notice.¶
Notice of the time and place of sale shall be published once at least one (1) week before the sale.
(Ord. No. 535 N.S. § 3-5612)
3-31.13 - Bill of Sale.¶
On payment of the price bid for property sold, delivery of the property with a bill of sale vests title in the purchaser.
(Ord. No. 535 N.S. § 3-5613)
3-31.14 - Excess Proceeds.¶
The owner of the property or his/her successor in interest is entitled to a refund of any excess in the proceeds of the sale over the taxes, penalties, and costs in the same manner as an overpayment of tax is refunded. If not claimed within three (3) years after the sale, this excess belongs to the City and shall be placed in the general fund.
(Ord. No. 535 N.S. § 3-5614)
3-31.15 - Unsold Portion.¶
The unsold portion of any property may be left at the place of sale at the risk of the owner.
(Ord. No. 535 N.S. § 3-5615)
3-31.16 - Limitation of Seizure-Escaped Property.¶
Property shall not be seized and sold for taxes after three (3) years succeeding the time the taxes become due, except that if the property is discovered and assessed outside an assessment period the power to seize and sell is extended to two (2) years after the lien date succeeding the discovery and assessment.
(Ord. No. 535 N.S. § 3-5616)
Get a plain-English answer with a citation back to this text.
Ask AI about this code