Arcadia Municipal Code Div. 3 Procedure

The tax imposed by this Part shall be paid by the persons named in Section 2682.1.1 to the City Treasurer accompanied by statements containing information required by the City Treasurer. The City Treasurer is directed to enforce each and all of the provisions of this Part and may make such rules and regulations as are not inconsistent with this Part as may be necessary or desirable to aid in the enforcement of these provisions. The City Treasurer may demand statements in writing from any person who is a party to a transfer and from any person for whose benefit a transfer is made or accepted setting forth the description of the property and such other information as he may deem pertinent for the administration and collection of the tax. It shall be the duty of any such person receiving such a demand from the City Treasurer to furnish such information. The City Treasurer may require any statement to be verified.

(Amended by Ord. 1357 adopted 8-1-67; amended by Ord. 1357-A adopted 8-15-67)

If the City Treasurer is not satisfied with the statement presented pursuant to Section 2683.1, or the amount of tax paid with respect to any transfer, he may compute and determine the amount required to be paid on the basis of any information within his possession or that may come within his possession.

If for any reason, there is not available a stated assessed valuation on the property being transferred, the City Treasurer may make an estimate of the assessed valuation of the real property being transferred and determine the amount to be paid on the basis of this estimate or upon any information within his possession or that may come into his possession.

(Amended by Ord. 1357 adopted 8-1-67; amended by Ord. 1357-A adopted 8-15-67)

The Treasurer shall give notice to a person liable under this Part of his determination made under Sections 2683.2 and 2683.2.1.

Every notice of a deficiency determination shall be mailed or otherwise served within three (3) years of the filing of a document respecting a transfer with the County Recorder.

Any person against whom a determination is made under this Part or any person directly interested may petition for a redetermination within thirty (30) days after service upon the person of notice thereof. If a petition for redetermination is not filed within the 30-day period, the determination becomes final at the expiration of the period.

If a petition for redetermination is filed within the 30-day period, the City Treasurer shall reconsider the determination and, if the person has so requested in his petition, shall grant the person an oral hearing and shall give him ten (10) days' notice of the time and place of the hearing. The City Treasurer may designate one or more deputies for the purpose of conducting hearings and may continue a hearing from time to time as may be necessary.

The City Treasurer may decrease or increase the amount of the determination before it becomes final, but the amount may be increased only if a claim for the increase is asserted by the City Treasurer at or before the hearing.

The order or decision of the City Treasurer upon a petition for redetermination becomes final thirty (30) days after service upon the petitioner of notice thereof. Provided further, however, that upon payment to the City of the amount of tax determined by the City Treasurer to be due under this Part, or if the City Treasurer determines that no tax is due under this Part, the City Treasurer shall issue a release, in recordable form, of all tax liens accruing under this Part. Such release shall be conclusive, irrespective of error, as to all persons who have relied upon the same to their detriment in any respect.

(Amended by Ord. 1357 adopted 8-1-67; amended by Ord. 1357-A adopted 8-15-67)

Any notice required by this Part may be served personally or by mail. If notice is served by mail, service shall be made pursuant to Section 1013 of the Code of Civil Procedure and shall be addressed to the person at his address as known to the City Treasurer, but the service shall be termed complete at the time of the deposit of the notice in the mail without extension of time for any reason.

The amount of the tax imposed by this Part is hereby assessed against the property upon the transfer of which the tax is imposed, and if not paid when due, such tax shall constitute a special assessment against such property and shall be a lien on the property for the amount thereof, which lien shall continue until the amount thereof including all interest is paid, or until it is discharged of record. The City Attorney may bring an action in the courts of this State or of any other State or of the United States in the name of the City of Arcadia to collect the amount delinquent, including penalties and interest.

(Amended by Ord. 1357 adopted 8-1-67; amended by Ord. 1357-A adopted 8-15-67)

As an alternative method of collection of the amount of such lien, the City Council may order the notice of lien to be turned over to the County Auditor, who shall enter the amount thereof on the county assessment book opposite the description of the particular property affected thereby, and the amount shall be collected together with all other taxes against the property. The notice of lien shall be delivered to the County Auditor before the date fixed by law for the delivery of the assessment book to the county board of equalization.

Whenever the amount of any tax imposed by this Part has been overpaid, or has been paid more than once, or has been erroneously or illegally collected or received by the City, the Treasurer shall refund such tax to the person by or for whom the same was paid upon surrender to the City Treasurer of the official City receipt for such payment. No such refund shall be made unless the claimant establishes his right thereto by written records.

(Part 8 entitled "Realty Transfer Tax" containing Sections 2681 through 2683.9 added to Chapter 6 of Article II by Ord. 1353 adopted 7-5-67; amended by Ord. 1357 adopted 8-1-67; amended by Ord. 1357-A adopted 8-15-67; amended by Ord. 1358 adopted 8-5-67; effective 9-1-67)

(PART 8 OF CHAPTER 6 OF ARTICLE II IS SUSPENDED THROUGHOUT THE EFFECTIVE PERIOD OF PART 9 added by Ord. 1367 adopted 11-29-67)