Bakersfield Municipal Code Ch. 3.28 Property Tax

Sections:

I. Property Tax

3.28.005 Property subject to taxation. 3.28.010 Corporate property—Shares of stock not taxable.

3.28.015 Claims for exemptions—Affidavits. 3.28.020 Definitions. 3.28.025 City treasurer duties—As ex officio tax collector. 3.28.030 City treasurer duties—Keeping records and other duties. 3.28.035 Assessment at full cash value—Separation of lands and improvements—Cultivated and uncultivated land. 3.28.040 Assessment of other taxable property—Platted and unplatted land. 3.28.045 Ascertaining names of persons and property for taxation—Use of statements filed with county or city assessor. 3.28.050 Statement of property owned—Contents. 3.28.055 Statement of property owned—Form and verification. 3.28.060 Statement of property owned—Mailing or delivery to owner—Inclusion of notice indicating return requirements. 3.28.065 Powers of assessor—Subpoenas in connection with statements—Failure to comply—Penalty. 3.28.070 Failure to comply with chapter—Assessor’s estimate of property value. 3.28.075 Assessment by assessor’s estimate when owner absent or unknown. 3.28.080 Assessment in name of owner—Procedure where owner unknown. 3.28.085 Assessment of personal property from outside city consigned for sale to persons within city. 3.28.090 Assessments of persons acting as agents or executors. 3.28.095 Assessment of undistributed or unpartitioned property of deceased persons. 3.28.100 Assessment of property in litigation. 3.28.105 Assessment of property wilfully concealed or misrepresented. 3.28.110 Assessment of property that escaped assessment the previous year. 3.28.115 Assessment roll—Contents. 3.28.120 Assessment roll—Index. 3.28.125 Assessment roll—Entry of fact that property sold for taxes. 3.28.130 Assessment roll—Completion—Affidavit. 3.28.135 Assessor to make plats of each city block at request of council—Marking names thereon. 3.28.140 Assessor to make plats of each city block at request of council—Total valuation of each kind of property—Affidavit—Equalizing assessments. 3.28.145 Failure to complete assessment book—Penalty. 3.28.150 Adding name of claimant to that of owner listed on assessment roll. 3.28.155 Liability for taxes on property not assessed. 3.28.160 Affidavit by taxpayer charging failure to assess property. 3.28.165 Trial of action to recover amount of taxes on property not assessed.

3.28.170 Assessment of water ditches. 3.28.175 Board of equalization—Meetings and procedure. 3.28.180 Board of equalization—Raising or lowering in whole or in part. 3.28.185 Board of equalization—Application for reduction in valuation of property. 3.28.190 Board of equalization—Hearing and examination of application of reduction. 3.28.195 Board of equalization—Subpoena of witness upon hearing of application. 3.28.200 Board of equalization—Additions and new assessments—Assessments deemed incomplete—Notification of persons interested. 3.28.205 Board of equalization—Clerk’s minutes—Changes in assessment roll—Affidavit. 3.28.210 Addition to assessment roll of unassessed property—Force and effect. 3.28.215 Levy of tax—Rates—Computation of amounts. 3.28.220 Levy of tax—As judgment—Liens. 3.28.225 Personal property tax as lien against real property. 3.28.230 Tax on real property and improvements—Liens. 3.28.235 Improvements owned by others than owner of property on which situated—Statement filed with assessor. 3.28.240 Auditor’s duties—Correction of mathematical and clerical errors. 3.28.245 Auditor’s duties—Computation of sums that will be paid as taxes. 3.28.250 Auditor’s duties—Delivery of corrected assessment roll—Affidavit. 3.28.255 Auditor’s duties—Charging tax collector with amount of taxes levied. 3.28.260 Auditor’s duties—Verification of all statements by affidavit. 3.28.265 Auditor’s duties—Procedure for transfer of assessment roll or delinquent tax list. 3.28.270 Publication of notice to pay taxes—Contents. 3.28.275 Publication of notice to pay taxes—Publication requirements. 3.28.280 Tax payment—Location. 3.28.285 Tax payment—Recording—Partial payments—Fractional parcels. 3.28.290 Tax payment—Receipt—Contents. 3.28.295 Monthly accounting of taxes paid—Tax collector’s report. 3.28.300 Failure of tax collector to report—Liability. 3.28.305 Failure of tax collector to report—Suit for taxes outstanding. 3.28.310 Dates when taxes delinquent—Interest. 3.28.315 Delivery of assessment roll to auditor in January—Computation of amounts due. 3.28.320 Delivery of assessment roll to auditor in May—Delivery of delinquent list. 3.28.325 Delivery of assessment roll to auditor in May—Computation of amounts—Final settlement. 3.28.330 Charging tax collector with amounts due on delinquent roll—Delivery of certified roll. 3.28.335

Publication of delinquent list—Contents—Property held by city more than five years. 3.28.340 Publication of lien foreclosure notice. 3.28.345 Publication requisites—Mailings. 3.28.350 Publication of date and place of sale. 3.28.355 Filing copy of publication with affidavit of publication. 3.28.360 Collection of additional fee along with delinquent taxes and penalties. 3.28.365 Sale to city—Conditions for sale at public auction—Notice of sale. 3.28.370 Sale to city—Removal or destruction of improvements prohibited—Right of city to rents, issues and profits. 3.28.375 Noting sale on delinquent roll sheet—Cancellation of tax sale and certificate. 3.28.380 Redemption of property—Conditions and procedure. 3.28.385 Redemption of property—Payment requirements—Account and distribution of moneys received. 3.28.390 Deed of property to city—Form—Filing. 3.28.395 Deeds to purchasers other than city—Form. 3.28.400 Deed as prima facie evidence of certain matters. 3.28.405 Deed as conclusive evidence of regularity of proceedings—Title conveyed. 3.28.410 Assessment book and delinquent list as prima facie evidence of compliance. 3.28.415 Presentation of delinquent list to auditor—Date—Examination. 3.28.420 Presentation of delinquent list to auditor—Oath accompanying delinquent list. 3.28.425 Auditing delinquent list—Final settlement—Return to permanent custody of tax collector. 3.28.430 Affidavit of taxes not paid. 3.28.435 List of property sold—Use of words Sold to the City on statements and bills. 3.28.440 Refund of overpayments—Claim—Transfer to general fund. 3.28.445 Erroneous assessment—Cancellation. 3.28.450 Double assessment—Cancellation. 3.28.455 Correction of errors in deed. 3.28.460 Land not to be sold where errors discovered before sale—Tax collection by regular method in succeeding year. 3.28.465 Error in name of owner does not void sale. 3.28.470 Suit for taxes assessed on unsecured personal property. 3.28.475 At time of trial—Certificate of tax collector as prima facie evidence of taxes due and payable. 3.28.480 Continued assessment of property sold to city—Required. 3.28.485 Continued assessment of property sold to city—No sale of lands unredeemed from previous sale. 3.28.490 Redemption of property assessed after sale to city.

3.28.495 Distribution of proceeds from redemptions. 3.28.500 Right of redemption—Procedure. 3.28.505 Partial redemption. 3.28.510 Protests—Action to recover taxes. 3.28.515 Unsecured taxes—Collection—Assessment of unassessed property—Penalty. 3.28.520 Unsecured taxes—Delinquent date. 3.28.525 Unsecured taxes—Collection by seizure and sale of personal property or by suit. 3.28.530 Unsecured taxes—Sale to be at public auction. 3.28.535 Unsecured taxes—Notice of sale. 3.28.540 Unsecured taxes—Costs of sale—Moneys collected. 3.28.545 Unsecured taxes—Sale—Title to property. 3.28.550 Unsecured taxes—Sale—Disposition of excess funds. 3.28.555 Unsecured taxes—Responsibility for unsold property. 3.28.560 Unsecured taxes—Amounts to be collected. 3.28.565 Unsecured taxes—Removal of property in storage. 3.28.570 Unsecured taxes—Suit to collect—Assessment list as evidence of right to recover. 3.28.575 Unsecured taxes—Settlement and payment of moneys collected. 3.28.580 Unsecured taxes—Noting amount of taxes collected in assessment book. 3.28.585 Examination by auditor of unsecured personal property assessment roll annually in September. 3.28.590 Board of appraisal—Created—Composition—Powers—Rules and regulations governing appraisals—Minimum selling prices—Quorum—Notice of action. 3.28.595 Sale of property by city—Procedure—Costs—Satisfaction of delinquent taxes. 3.28.600 Sale of property by city—Disposition of proceeds—Form and effect of deed—Keeping of records—Redemption from void sale. 3.28.605 Collection by civil action when taxes over three hundred dollars—Procedure—Disposition of funds recovered. 3.28.610 Alternate method of sale—Adoption of state law. 3.28.615 Defects in description, form or clerical errors—Procedure for correction. 3.28.620 Republication of corrected list or other publication. 3.28.625 Republication made in same manner as original. 3.28.630 Abbreviations in assessments and advertisements. 3.28.635 Effect of informality and failure to comply with time limits. 3.28.640 Payments made in legal tender—Required. 3.28.645 Officers—Performance only of their own duties.

II. Assessment and Collection of Tax by County

3.28.650 Transfer of duties—State law applicable.

3.28.655 Taxes levied prior to effective date. 3.28.660 Compensation. 3.28.665 Filing of certified copy. 3.28.670 Money withdrawn from county treasurer.

I. Property Tax

All property in this city not exempt from taxation under the laws of the United States or the Constitution of the state, as the same now are or may hereafter be amended, is subject to taxation as provided in this section through Section 3.28.645; but nothing in this section through Section 3.28.645 shall be construed to require or permit double taxation. (Prior code § 6.04.010)

A. Shares of stock in corporation possess no intrinsic value over and above the actual value of the property of the corporation which they stand for and represent, and the assessment and taxation of such shares, and also of the corporate property, would be double taxation.

B. Therefore, all property belonging to corporations, excepting those exempt from municipal taxation as provided by the laws of the United States or the Constitution of the state, shall be assessed and taxed, but no assessment shall be made of shares of stock of any such corporation, nor shall any holder of any such stock be taxed therefor. (Prior code § 6.04.020)

A. Any person claiming property to be exempt from taxation shall make return thereof to the city assessor annually, the same as other property listed for taxation, and shall accompany the same by an affidavit, on forms to be furnished by or subject to the approval of the assessor, stating the facts under which said property is claimed to be exempt.

B. The assessor may, in his discretion, require other or additional proof of the facts stated by such affidavit, before allowing the exemption claimed.

C. Affidavits required for exemptions under the Constitution and Laws of the state as set forth in Division 1, Part 2, Chapter 1, Article 1 of the Revenue and Taxation Code of the state, shall be filed with the city assessor at the time and in the manner prescribed in Division 1, Part 2, Chapter 1, Article 2 of said Code.

D. Failure upon the part of the person claiming any such exemption to make affidavit or furnish evidence required in this chapter at the times specified in subsection C of this section, shall be deemed and treated as a waiver of such exemption by such person. (Prior code § 6.04.030)

Whenever the terms mentioned in this section are employed in Sections 3.28.005 through 3.28.645, they are employed in the sense affixed to them in this section.

A. Affidavit and oath include affirmation and written declarations signed under the penalties of perjury.

B. Improvements includes:

1. All buildings, structures, fixtures, fences and improvements erected upon or affixed to the land, except
telephone and telegraph lines;

2. All fruit, nut-bearing or ornamental trees and vines, not of natural growth, excepting fruit and nut-
bearing trees under four years of age, and grapevines under three years of age.

C. Possessory interest means possession of, claim to, right to the possession of land or improvements, except when coupled with ownership of the land or improvements in the same person and taxable improvements on tax exempt land.

D. Real estate includes:

1. The possession of, claim to, ownership of or right to the possession of land;

2. Improvements.

E. Roll means the entire assessment roll, and includes all the pages and/or sheets of the assessment ledger prepared by the assessor describing all taxable property in the city. The secured roll is that part of the roll containing state-assessed property and property the taxes on which are a lien on real property, sufficient, in the opinion of the assessor, to secure the payment of taxes. The unsecured roll is that part of the roll containing property the taxes on which are not a lien on real property sufficient, in the opinion of the assessor, to secure the payment of taxes. The delinquent roll is that part of the roll containing property upon which taxes are delinquent.

F. Taxes include all taxes and annual installments of public improvement assessments charged on the respective tax rolls affected.

G. Unsecured personal property is property, the taxes on which are not a lien on real property, or when the real property is insufficient, in the opinion of the assessor, to secure the payment of taxes.

H. Value and full cash value mean the amount at which the property would be taken in payment of a just debt from a solvent debtor. (Prior code § 6.04.040)

A. The treasurer of the city shall be ex officio tax collector in and for said city.

B. It shall be his duty to do and perform any and all acts required to be done and performed by the tax collector under the provisions of Sections 3.28.005 through 3.28.645, as the same is now or may hereafter be amended. (Prior code § 6.04.050)

A. The said treasurer shall keep an appropriate record of all moneys collected by him as tax collector.

B. He shall make the proper entries on the assessment book or roll and delinquent lists of all payments, sales, and other transactions relating thereto.

C. He shall perform such other duties as may now or hereafter be required of the tax collector of the city by the Charter or ordinances of said city. (Prior code § 6.04.060)

improvements—Cultivated and uncultivated land.

A. All taxable property in the city must be assessed at its full cash value.

B. Lands and improvements thereon shall be separately assessed.

C. Cultivated and uncultivated land of the same quality and similarly situated shall be assessed at the same value. (Prior code § 6.04.070)

land.

A. All other taxable property must be assessed as provided by the Charter and ordinances of the city.

B. Land must be assessed where the same has not been laid out in plats filed in the office of the county recorder of the county, in parcels or subdivisions not exceeding six hundred and forty acres each, and lands which have been so platted must be assessed by descriptions according to such plats. (Prior code § 6.04.080)

statements filed with county or city assessor.

A. The assessor must between the first Monday in March and the last Monday in June, in each year, ascertain the names of all taxable inhabitants and all the property in the city, subject to taxation, except such as is required by law to be assessed by the State Board of Equalization, and must assess such property to the person by whom it was owned or claimed or in whose possession or control it was at twelve noon of the first Monday in March next preceding; but no mistake in the name of the owner or supposed owner of real property shall render the assessment thereof invalid.

B. In ascertaining the names of all taxable inhabitants and all the property in the city subject to taxation for any year, the assessor may make or take a copy of the names and descriptions of property contained in any or all of the statements which have for that year been made and delivered by each taxpayer to the assessor of the county, or may make or take a copy of any or all lists made by such county assessor where any taxpayer has neglected to give to said city assessor such statement. (Prior code § 6.04.090)

A. The assessor shall, yearly, exact from each person a statement, under oath, setting forth specifically all the real and personal property owned by such person, or in his possession or under his control, situated in the city at twelve noon on the first Monday in March of each such year.

B. Such statement shall be in writing, showing separately:

1. All property belonging to, claimed by, or in the possession or under the control or management of such
person;

2. All property belonging to, claimed by, or in the possession or under the control or management of any
firm of which such person is a member;

3. All property belonging to, claimed by, or in the possession or under the control or management of any
corporation of which such person is president, secretary, cashier or managing agent;

4. An exact description of all lands in parcels or subdivisions, improvements and personal property, and
deposits of money or other valuables, and the names of the persons with whom such deposits are made, and
the places in which they may be found. (Prior code § 6.04.100)

A. The council must furnish the assessor with blank forms, of the statements provided for in Sections 3.28.045 and 3.28.050, affixing thereto a statement which must be substantially as follows:

I, the undersigned, hereby declare and affirm under the penalties of perjury that this statement is, to the

best of my knowledge and belief, true, correct and complete and such statement includes all property owned, possessed or controlled by applicant at 12 o’clock M. on the first Monday in March, _________________ (year).

B. The statement on behalf of a firm or corporation must state the principal place of business of the firm or corporation and in other respects conform substantially to the form set forth in subsection A of this section. (Prior code § 6.04.110)

owner—Inclusion of notice indicating return requirements.

A. The assessor may fill out the statement at the time he presents it, or he may deliver it to the person and require him, within an appointed time, to return the same to him, properly filled out.

B. The assessor may deliver such blank statement in person or may mail the same to each person, owner of or person having in his possession or under his control property subject to assessment within the city, and the assessor shall also include with said blank statement, when so mailed, a notice in writing that said statement must be filled out and returned to the assessor within a certain time as said assessor may prescribe.

C. The mailing of such blank statements, as provided in this section, to such person’s last known post office address shall be considered as a demand upon such person for a statement of the property in his possession or under his control. (Prior code § 6.04.120)

statements—Failure to comply—Penalty.

The assessor shall have power:

A. To require any person found within the city to make and subscribe an affidavit giving his name, place of residence or place of business, and whether he is the owner of any taxable property;

B. To subpoena and examine any person in relation to any statement furnished by him or which discloses property which is assessable in the city that may be stored with, in possession of or controlled by such person. Every person who refuses to furnish the statement required in Sections 3.28.005 through 3.28.645, or to make and subscribe such affidavit respecting his name and place of residence, or place of business, or to appear and testify when requested to do so by the assessor, as provided in Sections 3.28.005 through 3.28.645, shall, for each and every refusal and as often as the same is repeated, forfeit to the city the sum of one hundred dollars in legal tender of the United States, to be recovered by action brought in its name by the assessor, in any court of competent jurisdiction. All moneys recovered by any assessor under the provisions of this section must be paid by him into the treasury of said city. (Prior code § 6.04.130)

value.

If any person, after demand made by the assessor, neglects or refuses to give, under oath, the statement provided for in Section 3.28.050, or to comply with the other requirements of Sections 3.28.005 through 3.28.645, the assessor must note the refusal on the assessment book or roll, opposite his name, and must make an estimate of the value of the property of such person and the value so fixed by the assessor must not be reduced by the council. (Prior code § 6.04.140)

unknown.

If the owner or claimant of any property not listed by another is absent or unknown, the assessor must make an estimate of the value of such property. (Prior code § 6.04.150)

unknown.

A. If the name of the absent owner is known to the assessor, the property must be assessed to such name.

B. If unknown to the assessor, the property must be assessed to unknown owners. (Prior code § 6.04.160)

sale to persons within city.

A. All personal property consigned for sale to any person within the city from any place out of this state or from other cities or counties in this state, must be assessed the same as other property. (Prior code § 6.04.170)

When a person is assessed as agent, trustee, bailee, guardian, executor or administrator, his representative designation must be added to his name and the assessment entered on a separate line from his individual assessment. (Prior code § 6.04.180)

deceased persons.

The undistributed or unpartitioned property of deceased persons may be assessed to the heirs, guardians, executors or administrators, and a payment of taxes made by either binds all parties in interest for their equal proportions. (Prior code § 6.04.190)

Money and property in litigation in possession of the county treasurer, a court, county clerk, or receiver must be assessed to such treasurer, clerk or receiver as such, and the taxes must be paid thereon under the direction of the court. (Prior code § 6.04.200)

Any property wilfully concealed, removed, transferred or misrepresented by the owner or agent thereof to evade taxation, upon discovery may be assessed at not exceeding ten times its value, and the assessment so made must not be reduced by the council. (Prior code § 6.04.210)

year.

Any property discovered by the assessor to have escaped assessment for the last preceding year, if such property is in the ownership or under the control of the same person who owned or controlled it for such preceding year, may be assessed at double its value. (Prior code § 6.04.220)

The assessor must prepare an assessment book or roll, with appropriate headings, in which must be listed all property within the city, and which shall show under the appropriate head:

A. The name and post office address, if known, of the person to whom the property is assessed;

B. Land, by township, range, section, or fractional section; and when such land is not a congressional division or subdivision, by metes and bounds, or other description sufficient to identify it, giving an estimate of the number of acres, not exceeding in each and every tract six hundred and forty acres, locality, and the improvements thereon; the improvements to be assessed against the particular section, tract, or lot of land upon which they are located;

C. City lots and blocks, as numbered on the official maps thereof, on file in the office of the county recorder of the county, and the improvements thereon;

D. All personal property showing the number, kind, amount and quality; but a failure to enumerate in detail such personal property does not invalidate the assessment;

E. The cash value of land;

F. The cash value of improvements on land;

G. The cash value of all personal property including money;

H. Taxable improvements owned by any person, firm, association or corporation, located upon land exempt from taxation shall, as to the manner of assessment, be assessed as other real estate upon the assessment book or roll; no value shall, however, be assessed against the exempt land nor under any circumstances shall the land be charged with or become responsible for the assessment;

I. The total value of all property. (Prior code § 6.04.230)

The assessor shall prepare an index to the assessment book or roll, showing the name of the taxpayer and each page where his assessment appears or each assessment number under which his assessment appears. (Prior code § 6.04.240)

A. Whenever property has been sold to the city for taxes and remains unredeemed upon each subsequent assessment, the tax collector shall enter upon the assessment book or roll, immediately after the description of the property, the fact that said property has been sold for taxes and the date of such sale.

B. Upon all bills or statements of or for taxes accruing on said property subsequent to the date of said sale and prior to the redemption of said property or the execution to the city of a deed therefor, there shall be distinctly and legibly written, printed or stamped, the words Sold to the City and also the date of such sale. (Prior code § 6.04.250)

A. On or before the first Monday in August in each year, the assessor must complete his assessment book or roll. He or his deputies must take and subscribe an affidavit in the assessment book or roll to be substantially as follows:

I, ____________________, Assessor (or Deputy Assessor, as the case may be) of the City of Bakersfield, do

swear that between the first Monday in March and the first Monday in August, nineteen hundred and ______________, I have made diligent inquiry and examination to ascertain all the property within the City of Bakersfield (or within the subdivision thereof assessed by me, as the case may be) subject to assessment by me, and that the same has been assessed on the assessment book or roll equally and uniformly, according to the best of my judgment, information and belief, at its full cash value and that I have faithfully complied with all the duties imposed on the Assessor under the revenue laws; and that I have not imposed any unjust or double assessment through malice or ill will or otherwise, nor allowed any one to escape a just and equal assessment through favor or reward or otherwise.

B. But the failure to take or subscribe such affidavit, or any affidavit, will not in any manner affect the validity of the assessment. (Prior code § 6.04.260)

council—Marking names thereon.

The assessor must, when directed to do so by the council, make a plat of the various blocks within the city, and mark thereon in subdivisions the name of the person to whom each lot, piece or parcel of land is assessed. (Prior code § 6.04.270)

council—Total valuation of each kind of property—Affidavit—Equalizing assessments.

A. As soon as completed the city assessor must proceed to add up the valuation and to enter the total valuation of each kind of property and the total valuation of all property on the assessment book or roll.

B. When the totals have been entered the affidavit of the assessor attesting to the completion of the roll must then be delivered to the city clerk, who shall give notice thereof, and of the time as fixed by Section 54 of the Charter of the city when the council, sitting as a board of equalization, will meet to equalize the assessments, which notice shall be given by publication in the newspaper designated as the official newspaper.

C. In the meantime, the assessment book or roll must remain in the office of the tax collector for the inspection of all persons interested. (Prior code § 6.04.280)

Every assessor who fails to complete his assessment book or roll on or before the first Monday in August of each year forfeits the sum of one thousand dollars to be recovered on his official bond, for the use of the city, in an action brought in the name of the city by the city attorney when directed to do so by the council. (Prior code § 6.04.290)

roll.

Lands once described on the assessment book or roll, need not be described a second time, but any person claiming the same and desiring to be assessed therefor, may have his name inserted with that of the person to whom such land is assessed. (Prior code § 6.04.300)

The assessor and his sureties are liable on his official bond for all taxes on property within the city which, through his wilful failure to neglect, is unassessed. (Prior code § 6.04.310)

Any taxpayer who has knowledge of any property that has escaped taxation, as provided in Section 3.28.155, may file with the council an affidavit setting forth the fact that such property has, through the wilful failure or neglect of the assessor, escaped taxation, together with a description of the property as near as such taxpayer may be able to give, whereupon the said council shall direct the city attorney to commence an action on the assessor’s bond for the amount of taxes lost through such wilful failure or neglect. (Prior code § 6.04.320)

assessed.

On the trial of such action, the value of the property unassessed being shown, judgment for the amount of taxes that should have been collected thereon must be entered, and the amount thus recovered shall be distributed as provided in Section 3.28.495. (Prior code § 6.04.330)

Water ditches constructed for manufacturing or irrigating purposes must be assessed the same as real estate by the assessor at a rate per mile for that portion of such property as lies within the city. (Prior code § 6.04.340)

A. The council of the city shall meet on the first Monday in August at 10:00 a.m. of said day in each year, and sit as a board of equalization, to examine the assessment book or roll and equalize the assessment of property in the city and shall continue in session for at least five days, but if the board of equalization is unable to complete the equalization of taxes in the city within said time, it must continue in session for that purpose from time to time until the business of equalization is disposed of, but not later than the third Monday in August of such year.

B. They shall have power to hear complaints and to correct or modify any assessment or cancel any assignment illegally made; provided, that notice is given to the party whose assessment is to be raised. (Prior code § 6.04.350)

The council after giving notice in such manner as it may by rule prescribe, shall have power to increase or lower the entire assessment as shown on the assessment book or roll or any assessment contained therein, so as to equalize the assessment of property contained in said book or roll, and make the assessment conform to the true value of such property in money, subject, however, to the notice provided in subsection B of Section 3.28.175. (Prior code § 6.04.360)

property.

No reduction must be made in the valuation of property unless the party affected thereby or his agent makes and files with the council; at least ten days prior to the first Monday in August, a written application therefor, verified by his oath, showing the facts upon which it is claimed such reduction should be made. (Prior code § 6.04.370)

reduction.

A. Before the council grants the application or makes any reduction applied for, it must first examine, on oath, the person or the agent making the application touching the value of the property of such person.

B. No reduction must be made unless such person or the agent making the application attends and answers all questions pertinent to the inquiry. (Prior code § 6.04.380)

application.

Upon the hearing of the application, the council may subpoena such witnesses, hear and taken such evidence in relation to the subject pending as in its discretion it may deem proper. (Prior code § 6.04.390)

assessments—Assessments deemed incomplete—Notification of persons interested.

During the session of the council sitting as a board of equalization, it may direct the assessor to assess any taxable property that has escaped assessment, or to add to the amount, number or quantity of property when a false or incomplete list has been rendered; and to make and enter new assessments (at the same time canceling previous entries) when any assessment made by him is deemed by the council so incomplete as to render doubtful the collection of the tax; but the clerk must notify all persons interested by letter delivered personally or deposited in the post office, postage prepaid, and addressed to the person interested, a reasonable time before action taken, of the day fixed when the matter will be investigated. (Prior code § 6.04.410)

roll—Affidavit.

The clerk of the board must record in his minute book all changes, corrections and orders made by the board, and during its session, or as soon as possible after its adjournment, must enter upon the assessment book or roll in red ink all changes and corrections made by the board, and on or before the fourth Monday in August must affix thereto, subscribed by him, an affidavit, as follows:

I, ______________, do swear that, as Clerk of the Council, sitting as a Board of Equalization of the City of

Bakersfield, I have kept correct minutes of all acts of the Board touching alterations in the assessment book or roll; that all alterations agreed to, or directed to be made, have been made and entered in the book or roll, and that no changes or alterations have been made therein except those authorized.

(Prior code § 6.04.420)

effect.

The council may require the assessor to enter upon the assessment book or roll any property which has not been assessed; and any assessment made as prescribed in this section has the same force and effect as if made by the assessor before the delivery of the assessment book or roll to the city clerk. (Prior code § 6.04.400)

A. The city council must, not later than the first Tuesday in September of each year, pass an ordinance fixing the rate of city taxes to be levied upon each one hundred dollars of taxable property in the city, sufficient to raise the amounts estimated to be required in the annual budget, less the estimated amount to be received from fines, licenses and other sources of revenue, designating the number of cents levied for each fund on each one hundred dollars of taxable property.

B. The assessment book or roll shall then be delivered to the auditor, who shall compute and carry out the amount of the tax so levied upon each parcel of property contained in said assessment book or roll. The corrected list for each tax shall be the assessment book or roll of said tax for said year, and it shall be certified by the auditor as being the assessment book or roll of said tax. (Prior code § 6.04.430)

Every tax has the effect of a judgment against the person and every lien created by Sections 3.28.005 through 3.28.645 has the force and effect of an execution duly levied against all property of the delinquent; the judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof. (Prior code § 6.04.440)

Every tax due upon personal property is a lien upon the real property of the owner thereof from and after twelve noon of the first Monday in March in each year. (Prior code § 6.04.450)

A. Every tax due upon real property is a lien against the property assessed.

B. Every tax due upon improvements assessed to the same person to whom the land upon which they are located is assessed, is a lien upon the land and improvements, except when said land is exempt from taxation under the laws of the United States or the Constitution of the State, in which case said tax is a lien upon the improvements alone.

C. Every tax on improvements assessed to a person other than the assessee of the land on which they are located is a lien on the real property of the owner of such improvements; provided, that in order for such tax on improvements to be a lien on any parcel of real property of the owner of such improvements, the fact of such a lien must be indicated on the secured roll where any such parcel of real property is listed.

D. Said liens attach as of the first Monday in March of each year. (Prior code § 6.04.460)

situated—Statement filed with assessor.

Whenever improvements are owned by a person other than the owner of the land on which they are located, the owner of the improvements or the owner of the land may file with the assessor a written statement before the lien date attesting to their separate ownership, in which event, the land and improvements shall not be assessed to the same assessee. (Prior code § 6.04.470)

The city auditor as soon as the assessment book or roll has been equalized by the council and delivered to him, must proceed to check the addition of columns showing the total valuation of all kinds of property, and correct any clerical errors therein. (Prior code § 6.04.480)

The city auditor must then compute and enter in a separate money-column in the assessment book or roll, the respective sums in dollars and cents, rejecting the fraction of a cent, to be paid as a tax on the property therein enumerated, and segregate and place in the proper columns of said assessment book or roll the respective amounts due in installments as provided in Section 3.28.270, and foot up the columns showing the total amount of such taxes and the columns of total value of property in the city, as corrected under the direction of the city council, sitting as a board of equalization. (Prior code § 6.04.490)

On or before the first day of October, the city auditor must deliver the corrected assessment book or roll to the city tax collector, with an affidavit attached thereto and by him subscribed as follows:

I, ______________, Auditor of the City of Bakersfield, do swear that I received the assessment book or roll of

the taxable property of the City of Bakersfield from the Clerk of the Council of said City, with his affidavit thereto affixed; that I have reckoned and computed the respective sums due as taxes, and have added up the columns of valuations, and taxes as required by the Charter and ordinances of the City of Bakersfield, and that the book or roll to which this affidavit is affixed is the true assessment book or roll of said City, made in the manner prescribed by said Charter and ordinances.

(Prior code § 6.04.500)

levied.

On delivering the assessment book or roll to the city tax collector the auditor must charge said tax collector with the full amount of the taxes levied. (Prior code § 6.04.510)

The city auditor must verify by his affidavit attached thereto, all statements made by him under the provisions of Sections 3.28.005 through 3.28.645. (Prior code § 6.04.520)

delinquent tax list.

The city auditor, if the assessment book or roll or the delinquent tax list is transferred from one tax collector to another, must credit the one and charge the other with the amount then outstanding on said assessment book or roll or said delinquent list. (Prior code § 6.04.530)

On or before the fifteenth day of October of each year, the tax collector must publish a notice specifying:

A. That one-half the taxes on personal property secured by real property and one-half of the taxes on real property will be due on the first day of November, and will be delinquent on the tenth day of December next thereafter, at five p.m., and that unless paid prior thereto a penalty equal to six percent of the tax will be added to the amount thereof; that the remaining one-half of the taxes on all personal property secured by real property and on all real property will be payable on and after the first day of February next, and will be delinquent on the tenth day of April next thereafter, at five p.m., and that unless paid prior thereto a penalty equal to six percent of the tax will be added to the amount thereof;

B. That all taxes may be paid at the time the first installment, as provided in subsection A of this section, is due and payable;

C. The time and places at which payment of taxes may be made, may be set by the tax collector in advance of the due date. (Prior code § 6.04.540)

The notice in every case must be published daily for two weeks in the official newspaper published in the city. (Prior code § 6.04.550)

All taxes must be paid at the office of the city treasurer. (Prior code § 6.04.560)

A. The tax collector must mark the date of the payment of any tax, or the partial payments as the case may be, in the assessment book or roll opposite the proper assessment.

B. A partial payment may be made separately from the whole assessment on any lot, piece or parcel.

C. If such lot, piece or parcel does not have a separate valuation on the assessment roll, the tax collector shall submit a description of the fractional part of the lot, piece or parcel to be paid, to the city assessor, who shall place a valuation thereon, which valuation shall include the value of the improvements located upon the fractional parcel to be paid.

D. The proportionate part of the taxes and penalties against such fractional parcel shall be computed and entered on the assessment roll by the tax collector. (Prior code § 6.04.570)

The tax collector must give a receipt to the person paying any tax, or any part of any tax, specifying the amount of the assessment and the tax paid or part of tax paid, and the amount remaining unpaid, if any, with the description of the property assessed or the code number designating such property as shown on the records of the assessor; provided, that the receipt for the last installment of taxes may refer, by number or other intelligible manner, to the receipt given for the first installment of taxes, in lieu of a description of the property assessed or the code number designating such property. (Prior code § 6.04.580)

On or before the first day of each month, the tax collector must settle with the auditor for all moneys collected for the city and pay the same to the city treasurer, and on the same day must deliver to and file in the office of the city auditor a report showing:

A. An itemized account of all his transactions and receipts since the last settlement;

B. That all money collected by him as tax collector has been paid to the city treasurer. (Prior code § 6.04.590)

A tax collector refusing or neglecting, for a period of five days, to make the payment and settlements required in Sections 3.28.005 through 3.28.645 is liable for the full amount of taxes charged upon the assessment book or roll. (Prior code § 6.04.600)

The city attorney must on the order of the city council, bring suit against the tax collector and his sureties for such amount, and when the suit is commenced no credit or allowance must be made to the tax collector for the taxes outstanding. (Prior code § 6.04.610)

A. On the tenth day of December of each year, at five p.m., all taxes then unpaid, except the last installment of taxes on personal property secured by real property, and the last installment of real property taxes, are delinquent, and thereafter the tax collector must collect for the use of the city an additional six percent thereon.

B. On the tenth day of April of each year, at five p.m., the remaining one-half of the taxes on all personal property secured by real property, and on real property, are delinquent, and thereafter the tax collector must collect for the use of the city, an additional six percent thereon; provided, that the entire taxes on such personal property and real property may be paid at the time the first installment, as provided in Section 3.28.270, is due and payable, and; provided further, that the taxes on all personal property unsecured by real property shall be due and payable immediately after the assessment of said personal property is made. (Prior code § 6.04.620)

amounts due.

A. On or before the tenth day of January of each year, the tax collector must attend at the office of the auditor with the assessment book or roll, having all items of taxes collected marked paid.

B. The auditor shall thereupon compute and enter against all the items of taxes due and unpaid the penalty for delinquency, foot up the total of penalties then due, and must within ten days thereafter deliver to said tax collector the assessment book or roll and charge him with the amount of said penalties.

C. In computing delinquent penalties, redemption penalties or interest, fractions of a cent shall be rejected. (Prior code § 6.04.630)

delinquent list.

On or before the fifteenth day of May of each year, the tax collector must attend at the office of the auditor with the assessment book or roll, having all items of taxes and penalties collected marked paid, and at the same time he shall deliver to the auditor a complete delinquent list of all persons and property then owing taxes. (Prior code § 6.04.640)

amounts—Final settlement.

The auditor must carefully compare the list with the assessment book or roll, and if satisfied that it contains a full and true statement of all taxes, penalties and costs due and unpaid, he must foot up the total amount of taxes, penalties and costs so remaining unpaid, credit the tax collector who acted under it therewith, and make a final settlement with him of all taxes, penalties and costs charged against him on the delinquent tax list, and must require from him an immediate account for any existing deficiency. (Prior code § 6.04.650)

roll—Delivery of certified roll.

After settlement with the tax collector, as prescribed in Section 3.28.325, the auditor must charge the tax collector with the amount of taxes, penalties and costs due on the delinquent roll and within ten days thereafter deliver the roll duly certified, to such tax collector. (Prior code § 6.04.660)

more than five years.

On or before the eighth day of June of each year, the tax collector must publish a delinquent list, which must contain the names of persons and a description of the property delinquent, and an amount equal to the total amount of all taxes, assessments, penalties and costs due, and which are a lien thereon; provided, however, that before publication of said list the tax collector shall arrange such list in such manner that said publication shall designate in some particular manner the property contained in said list which was sold to the city five or more years previous under the provisions of Section 3.28.365 on which the taxes remain unpaid, or which property has not been redeemed or the sale thereof canceled, and of which property the city would otherwise be entitled to a deed after a lapse of five years from said previous sale. (Prior code § 6.04.670)

The tax collector must append and publish with the delinquent list a notice that unless the taxes delinquent, together with the costs and penalties, are paid, the real property upon which such taxes are a lien will be sold. (Prior code § 6.04.630)

A. The delinquent list shall be published twice in the official newspaper, or a supplement thereto, the second of which publications shall be not less than fourteen days from the date of the first publication.

B. Notifications shall also be given, by mailing to each person shown on the delinquent list a notice of delinquency; provided, that a failure of the tax collector to give such notice by mailing or of the person addressed to receive same shall not affect the jurisdiction of the tax collector to proceed with the sale of the city. (Prior code § 6.04.690)

The publication must designate the day and hour when the property will by operation of law be sold to the city, which sale must not be less than twenty-one nor more than twenty-eight days from the time of the first publication, and the place shall be in the tax collector’s office in the city hall. (Prior code § 6.04.700)

The tax collector, as soon as he has made the publication required in Sections 3.28.335 through 3.28.350 must file with the county recorder and the city clerk, respectively, a copy of the publication, with an affidavit attached thereto that it is a true copy of the same, that the publication was made in the official newspaper or supplement thereto, stating its name and place of publication and the date of each appearance, which affidavit is primary evidence of all facts stated therein. (Prior code § 6.04.710)

penalties.

The tax collector must collect for the city in addition to the taxes due on the delinquent list, together with the penalties for delinquency, one dollar on each lot, piece, or tract of land separately assessed. (Prior code § 6.04.720)

A. On the day and hour fixed for the sale, all the property upon which the taxes of all kinds, penalties and costs have not been paid, shall by operation of law and declaration of the tax collector, be sold to the city, and the tax collector shall make an entry “Sold to City, _, 19,” on the delinquent list, opposite the taxes; provided, that any time prior to the day and hour fixed for said sale the owner or person in possession of any property offered for sale for taxes due thereon may pay the taxes, penalties and costs due, and; provided further, that when the original tax amounts to the sum of the hundred dollars or more, upon any piece of property, the city may bring suit against the owner of said property for the collection of said tax or taxes, penalties and costs as provided in Section 3.28.595, and; provided further, that any property contained in the advertised list as provided for in Section 3.28.335, which has not been redeemed from the sale made to the city five or more years previously, shall be sold by the tax collector at public auction to the highest bidder for cash in lawful money of the United States; but no bid shall be accepted at such sale for less than the amount of all taxes, penalties and costs due as shown in said advertised lists.

2. After such bid has been made and accepted the right of redemption ceases, except as to the purchaser,

who shall have thirty days within which to make redemption as provided in Section 3.28.395, and if not so redeemed, or if no sale is had under the provisions of this subsection, then said property shall be deeded to the city, as provided in Section 3.28.390.

B. And, provided further, when any property is to be sold at public auction as provided in this section, within five days after the first publication of said delinquent list, the tax collector shall mail a copy of said list or publication, postage thereon prepaid and registered to the party to whom the land was last assessed next before said sale, at his last known post office address, or in lieu of mailing the entire printed list, said tax collector may mail to the party to whom the land was last assessed next before the sale, at his last known post office address, postage thereon prepaid and registered, a printed notice of such sale, which notice shall be in substance, and may be in form as follows:

NOTICE OF TAX SALE

In pursuance of ordinance of the City of Bakersfield, notice is hereby given that unless sooner redeemed, the undersigned will on the ____ day of , 19, commencing at _____ o’clock __ M., and continuing from day to day thereafter if additional time is required to complete the sale, offer for sale at public auction to the highest bidder for cash, all properties which were sold to the City of Bakersfield for delinquent taxes for the year 19, on which the taxes remain unpaid, of which the following described property is a part, and which property was assessed for the year 19 to , and described as follows_____________________.

Redemption of any of the above described property may be had at any time prior to said sale.

For full information as to the amount necessary to redeem the said property apply to the Tax Collector of the City of Bakersfield.

(Signed) _______________________

Tax Collector of the City of

Bakersfield, California.

C. The money received under this section shall be distributed as provided in Section 3.28.495. (Prior code § 6.04.730)

prohibited—Right of city to rents, issues and profits.

A. When lands have been sold, or shall hereafter be sold to the city by reason of nonpayment of taxes, and/or public improvement assessments, no owner or claimant of such land, nor any other person, shall remove or destroy any building, fixture or other improvement on such lands, or cut or remove any trees, or do or cause to be done any other act which shall tend permanently to impair the value of the lands or the value of the improvements thereon; provided, this provision shall not apply when such lands have been redeemed from sale or have been sold and disposed of by the city. Violation of any of the provisions of this section shall constitute a misdemeanor.

B. 1. From and after the date of recording of the deed to the city, as provided in Section 3.29.390, the city shall be entitled to receive and collect all rents, issues and profits arising in any manner from the property so conveyed, provided such property is not subject to administration, and is not being administered by any other taxing agency or State Controller.

2. The city manager shall demand from the former owner of said property not subject to administration
and not being administered by another taxing agency or the State Controller, or any person having any
interest therein, or any person in the possession, actual or constructive, of said property, or of any part
thereof, actual or constructive, of said property, or any part thereof, an accounting of said rents, issues and
profits and may at any time after recording of the deed to the city as provided in Section 3.28.390, demand
and receive possession of said property, and such possession shall be surrendered to any person designated
by the city manager, authority for such designation being granted by this section.

3. For the enforcement of the provisions of this section, the city manager is authorized to commence and
maintain an action or actions on behalf of said city.

4. All moneys recovered under the provisions of this section shall be paid into the city treasury to the credit
of the general fund and shall not be considered as a credit on the amount necessary to be paid in redemption
of the property from the sale to the city. (Prior code § 6.04.740)

certificate.

A. The tax collector must enter on the delinquent roll sheet bearing the description of the property involved, the date of sale and the total amount for which such parcel of land was sold.

B. In case of a subsequent redemption, he must make a note of such redemption and the date thereof in the space provided on the delinquent roll sheet bearing the description of the property involved.

C. Whenever by any other section of Sections 3.28.005 through 3.28.645, provision is made for the cancellation of a certificate of tax sale, the tax sale itself may be canceled for like reasons by the same board or officer mentioned in said section, and whenever any sale is so canceled, the tax collector shall be notified thereof and he shall enter the fact and date of cancellation upon the delinquent roll sheet bearing the description of the property involved. (Prior code § 6.04.750)

A redemption of the property sold may be made by the owner or any part in interest, within five years from the date of sale to the city, or at any time prior to the sale of said land by the city, in the manner provided by Section 3.28.500. (Prior code § 6.04.760)

distribution of moneys received.

Redemption must be made to the city treasurer on an estimate furnished by the tax collector, in lawful money of the United States, and the treasurer must account to the city for all moneys received under such redemption, which said money shall be distributed in the manner provided by Section 3.28.495. (Prior code § 6.04.770)

A. If the property is not redeemed within five years from the date of the sale to the city, and no sale of the property has been made at public auction by the tax collector as provided in Section 3.28.365, the tax collector or his successor in office, must make the city a deed of the property. Said deed shall be in substance and may be in form as follows:

THIS INDENTURE, made the ____________ day of , 19, between _______ Tax Collector of the City of Bakersfield, County of Kern, State of California, first party, and the City of Bakersfield, County of Kern, State of California, the second party,

Witnesseth:

That whereas, the real property hereinafter described was duly assessed for taxation in the year 19_____ to ______(Stating name as on assessment book or roll) and was thereafter on the _______ day of _, 19, duly sold to the city of Bakersfield by , Tax Collector of said City of Bakersfield, for nonpayment of delinquent taxes which had been legally levied in said year 19__and were a lien on said real property, the total amount for which the same was sold being _______ Dollars ($);

And whereas, the period of five years has elapsed since said sale and no person has redeemed the said property;

NOW, THEREFORE, the said first party in consideration of the premises and in pursuance of the Charter and ordinances of the City of Bakersfield in such case made and provided does hereby grant to the said second party that certain real property in the City of Bakersfield, County of Kern, State of California, more particularly described as follows, to-wit: ______________________________________________________________________

IN WITNESS WHEREOF said first party has hereunto set his hand the first day and year first above written.

---

Tax Collector of the City of Bakersfield.

B. No other matters need be recited in the said deed than those provided for in the form set forth in subsection A of this section, whether the sale is made before or after the ordinance codified in Sections 3.28.005 through 3.28.645 takes effect.

C. No charge shall be made by the tax collector for the making of any such deed. All such deeds shall be recorded in the office of the county recorder of the county, and said recorder shall make no charge therefor. After such deeds have been duly recorded the same shall be returned to the city clerk and placed on file. (Prior code § 6.04.780)

A. When property has been sold to a purchaser at a delinquent tax sale, other than the city, in pursuance of Section 3.28.365, the tax collector must forthwith execute a deed to such purchaser, or his assigns, conveying said property; provided, no deed shall be delivered in any event until redemption has been made of such property and all taxes, penalties, interest and charges have been paid which may have accrued by reason of any previous tax sale or delinquency. Said deed shall be in substance and may be in form as follows:

THIS INDENTURE, made the __________ day of , 19, between the City of Bakersfield, a municipal corporation, first party, and _______, of _______, County of _______, State of _______, Second party,

Witnesseth:

That whereas, the real property hereinafter described was duly assessed for taxation in the year 19__, to __ (stating name as on assessment book or roll) and was thereafter on the _______ day of , 19, duly sold to the City of Bakersfield by , Tax Collector of the City of Bakersfield, for nonpayment of delinquent taxes and/or public improvement assessments, which had been legally levied in said year, and were a lien on said real property, the total amount for which the same was sold being _______ Dollars, ($), and

Whereas, all taxes levied and assessed against said property prior to the year 19_______ have been paid and discharged,

NOW THEREFORE, the said first party, in consideration of the premises and in pursuance of the Charter and ordinances of the City of Bakersfield in such case made and provided, does hereby convey to the said second party, his heirs and assigns, all of its interest in and to that certain real property situated in the City of Bakersfield, County of Kern, State of California, more particularly described as follows, to-wit: ______________________________________________________________________

IN WITNESS WHEREOF said first party has hereunto set its hand the day and year first above written.

CITY OF BAKERSFIELD

By_____________________________

Tax Collector of the City of Bakersfield.

B. No other matters need be recited in the said deed than those provided for in the form set forth in subsection A of this section. No charge shall be made by the tax collector for making any such deed. The provisions of Sections 3.28.400 and 3.28.405 are made applicable to the deed provided for in this section. (Prior code § 6.04.790)

The deed mentioned in either of Sections 3.28.390 or 3.28.395 duly acknowledged or proved, is prima facie evidence that:

A. The property was assessed as required by the Charter and ordinances of the city;

B. The property was equalized as required by said Charter and ordinances;

C. The taxes were levied in accordance with said Charter and ordinances;

D. The taxes were not paid;

E. At a proper time and place the property was sold as prescribed by ordinance, and by the proper officer;

F. The property was not redeemed;

G. The person who executed the deed was the proper officer;

H. Where the real estate was sold to pay taxes on personal property, that the real estate belonged to the person liable to pay the tax. (Prior code § 6.04.800)

conveyed.

A. Such deed, duly acknowledged, is, except as against actual fraud, conclusive evidence of the regularity of all other proceedings from the assessment by the assessor, inclusive, up to the execution of the deed.

B. Such deed conveys to the city the absolute title to the property described therein, free of all encumbrance except any lien of taxes levied for state, county or school purposes, and except when the land is owned by the United States, or this state, in which case it is prima facie evidence of the right of possession, accrued as of the date of the deed to the city. (Prior code § 6.04.810)

compliance.

The assessment book or roll or delinquent roll, or copy thereof certified by the city auditor showing unpaid taxes against any person or property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all of the forms and requirements of the Charter and ordinances of the city, in relation to assessment and levy of taxes have been complied with. (Prior code § 6.04.820)

The tax collector must on or before the fifth day of July of each year attend the office of the auditor with the delinquent roll with all items collected marked paid thereon, and the auditor must then carefully examine said roll. (Prior code § 6.04.830)

delinquent list.

The tax collector must then take and subscribe to an oath which must be attached to the delinquent roll, stating that every person and all property assessed in the delinquent roll on which taxes have been paid has been credited on the roll with such payment. (Prior code § 6.04.840)

custody of tax collector.

A. The auditor must then foot up the amount of taxes remaining unpaid and credit the tax collector with the amount and have a final settlement with him.

B. He will then deliver the delinquent roll to the permanent custody of the tax collector. (Prior code § 6.04.850)

At the time mentioned in Section 3.28.335, the tax collector must make an affidavit endorsed on the roll, that the taxes not marked paid have not been paid. (Prior code § 6.04.860)

and bills.

A. The tax collector shall transmit a list of property sold, to the assessor, who shall enter upon the assessment roll sheet of the current year bearing the description of the property involved, the fact that said property has been sold for taxes and the date of such sale.

B. Upon all bills or statements of or for taxes accruing on said property subsequent to the date of such sale, and prior to the redemption of said property, or the execution to the city of a deed therefor, there shall be distinctly and legibly written, printed, or stamped the words Sold to the City and also the date of such sale. (Prior code § 6.04.870)

A. All taxes, penalties or costs thereon heretofore or hereafter paid more than once, or heretofore or hereafter erroneously or illegally collected, or any taxes heretofore or hereafter paid upon an assessment in excess of the actual cash value of the property so assessed by reason of a clerical error of the assessor as to the excess in such cases, of any taxes heretofore or hereafter paid upon an erroneous assessment of improvements on real estate not in fact in existence when said taxes became a lien, the amount of the purchase price paid the tax collector at auction sales or property representing the excess over and above all taxes, public improvement assessments, penalties, costs, interest and expenses due the city on the property at the time of sales provided for in Sections 3.28.365, 3.28.595 and 3.28.600, may, by order of the council, be refunded by the city treasurer.

B. No order for the refund of taxes, penalties or costs under this section shall be made except upon a verified claim therefor, verified by the person who has paid said tax or by his guardian, or in case of his death, by his executor or administrator, which said claim must be filed within three years after the making of the payment sought to be refunded, or in cases of claims for refunds representing excess of amounts collected by the tax collector at sales of property at public auction over and above the amount due the city at the time of said sales the verified claim must be filed within three years from the date of the sale.

C. All such payments not refunded under the provisions of this section within the time allowed therefor may be transferred to the general fund of the city upon an order to that effect by the council.

D. In no case shall any judgment be rendered in favor of plaintiff in any action brought for the enforcement or allowance of any rights or claims under this section if the said action is brought by an assignee of the person paying said tax or by any person other than the person who paid said tax or by his guardian, or in case of his death, by his executor or administrator. (Prior code § 6.04.880)

When property that is exempt from taxation, except as provided in Section 3.28.015, has been erroneously assessed, or when improvements, which did not in fact exist when the tax became a lien, have been erroneously assessed on real estate, the council may, upon satisfactory proof thereof, with the written consent of the city attorney, and by an order entered upon its minutes, direct the tax collector to cancel such assessment; and if real property has been sold to the city for nonpayment of the taxes levied on such property or improvements so erroneously assessed and a deed therefor has been issued to the city, and the city has not disposed of the property so sold, the order of the council shall also direct the county recorder to cancel the deed so issued, so far as the same relates to such exempt property or nonexisting improvements. (Prior code § 6.04.890)

A. When the tax collector discovers that any property has been assessed more than once for the same year, he must collect only the tax justly due and make his return of the facts by his certificate to the council, and the council shall thereupon enter an order upon its minutes directing the tax collector to cancel such double assessment by an entry on the assessment book or roll and also upon the delinquent roll should such double assessment be carried thereon.

B. If the property assessed under such double assessment has been sold to the city and a deed therefor has been issued to the city, the order of the council shall further direct the county recorder to cancel the record of such deed so issued before the city has disposed of the property thereby conveyed, provided, no cancellation of double assessment or deed shall be made in any case, until the taxes, penalties, costs and other charges against the property, or one of such assessment shall have been paid.

C. In case the tax collector issued an erroneous deed to any property upon which the taxes have been fully paid for the year therein mentioned, such facts shall be certified to the council by the tax collector and thereupon said council shall make and enter in its minutes an order authorizing the county recorder to cancel such erroneous deed. (Prior code § 6.04.900)

A. When real property has been correctly assessed and sold to the city for delinquent city taxes, any misstatement of facts or clerical errors occurring or appearing in the deed issued thereon, may be corrected by the tax collector or his successor in office, upon an order of the council entered upon its minutes directing correction by the issuance of a new or amended deed when it can be determined by the assessment or subsequent proceedings what was originally intended.

B. When a new or amended tax deed is issued under this provision, such deed shall be in letters and figures, as far as practicable, the same as the original, excepting as to the correction of the error or omission and shall also contain a statement giving reasons for the issuance of a new or amended deed.

C. The provisions set out in subsection A of this section relative to correction of errors in deeds shall apply only to all sales of property heretofore or hereafter made wherein the city was or is purchaser. (Prior code § 6.04.910)

collection by regular method in succeeding year.

If the tax collector discovers before the sale that on account of irregular assessment or of any other error any land ought not to be sold, he must not offer the same for sale, and the council must cause the assessor to enter the uncollected taxes upon the assessment book or roll of the next succeeding year to be collected as other taxes entered thereon. (Prior code § 6.04.920)

When land is sold for taxes, correctly imposed, as the property of a particular person, no misnomer of the owner or supposed owner or other mistake relating to the ownership thereof, affects the sale or renders it void or voidable. (Prior code § 6.04.930)

If any person removes from the city after being assessed on unsecured personal property, the tax collector may employ an attorney to sue for and collect the taxes assessed, in the name of the tax collector, but such tax collector shall not be relieved from the provisions of Sections 3.28.005 through 3.28.645. (Prior code § 6.04.940)

evidence of taxes due and payable.

At the time of trial of any action pending for the collection of any assessment due under Sections 3.28.005 through 3.28.645, a certified copy of the assessment, describing the property assessed, and a certificate by the tax collector that the taxes on said property have not been paid, shall be prima facie evidence that such tax is due and payable. (Prior code § 6.04.950)

In case property assessed for taxes is purchased by the city pursuant to the provisions of Section 3.28.365, it shall be assessed each subsequent year for taxes until a deed is made to the city therefor, in the same manner as if it had not been so purchased. (Prior code § 6.04.960)

unredeemed from previous sale.

In case the assessment is made under the provisions of Section 3.28.480, and the lands are not redeemed from a previous sale had under Section 3.28.365, no sale shall be had under the assessment authorized by said Section 3.28.480. (Prior code § 6.04.970)

In case property is sold to the city pursuant to Section 3.28.365, and is subsequently assessed pursuant to Section 3.28.480, no person shall be permitted to redeem from such sale, except upon payment of the amount of such subsequent assessment, costs, fees, penalties and interest as provided for in Section 3.28.500. (Prior code § 6.04.980)

Whenever property sold to the city pursuant to the provisions of Sections 3.28.005 through 3.28.645 is redeemed as provided in Section 3.28.490, the money received on account of such redemption shall be distributed as follows: The original and subsequent taxes and all percentages, penalties and interest paid on redemption, together with the additional penalties received on account of delinquency and the costs, shall all be paid into the treasury for the use and benefit of the city, and shall be apportioned between the several funds of the city in the proportion in which the taxes are levied. (Prior code § 6.04.990)

A. In all cases where real estate has been sold, or may hereafter be sold to the city for delinquent taxes and/or delinquent public improvement assessments, and the city has not disposed of the same, the person whose estate has been or may hereafter be sold, his heirs, executors, administrators or other successors in interest shall, at any time after the same has been sold to the city, and before the city has disposed of the same, have the right to redeem such real estate by paying to the city treasurer the amount of taxes, penalties for delinquency, and costs due thereon at the time of such sale, and all unpaid taxes, penalties for delinquency and costs assessed against the property for each year since the sale, as shown on the delinquent assessment rolls in the then permanent custody of the tax collector; or, if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, and also penalties as follows: One percent per month, computed from July 1st of the year of sale upon the amount of taxes delinquent at the time of sale, and upon the amount of each year’s taxes in like manner, reckoning from the first day of July of the year when the property would have been sold for the taxes of that year, if there had been no previous sale.

B. The tax collector shall, on the application of the person desiring to redeem, make an estimate of the amount to be paid, and shall give him duplicate certificates of the amount, specifying the several amounts thereof, which certificates the redemptioner shall deliver to the city treasurer, together with the money, and the city treasurer shall give duplicate receipts, written or endorsed upon said certificates, one to the redemptioner and one to the tax collector.

C. The city treasurer shall settle for the moneys received for other city moneys.

D. Upon payment of the money specified in said certificate, and the giving of the receipts as mentioned in subsection B of this section by the city treasurer, any deed that may have been made to the city shall become null and void and all right, title and interest acquired by the city, under and by virtue of the tax sale, shall cease and determine.

E. The receipts of the city treasurer may be recorded in the recorder’s office of the county in the Official Records, and the recording thereof shall have the same effect as that of a deed of reconveyance of the interest conveyed by deed.

F. In all cases where real estate has been sold to the city for delinquent taxes and/or public improvement assessments, and the city has not disposed of the same, and no deed has been made to the city of the same, the person whose estate has been sold, his executors, administrators, or other successors in interest shall have the right to elect to pay such delinquent taxes and/or public improvement assessments for the first year or such delinquent taxes and/or public improvement assessments for the first year and any number of additional consecutive years, plus the penalties and costs due on each year’s taxes and/or public improvement assessments at the time of the sale to the city and the one percent redemption penalty as provided for in this section. (Prior code § 6.04.1000)

A. A partial redemption may be made separately from the whole assessment of any lot, piece or parcel of land contained in any assessment on any delinquent roll if such lot, piece or parcel has a separate valuation on the delinquent roll.

B. If such lot, piece or parcel of land does not have a separate valuation on the delinquent roll the tax collector shall submit the description of the fractional part of the lot, piece or parcel of real property upon which redemption is requested to the city assessor, who must place a valuation thereon, which valuation shall include the value of the improvements located upon the fractional part sought to be redeemed.

C. The tax collector shall then estimate the amount of such taxes, penalties for delinquency and costs, due on such lot, piece or parcel of land according to such relative or proportionate value, and the taxes, penalties for delinquencies and costs due on any improvements on the portion sought to be so redeemed.

D. Whereupon such redemption shall be made in the manner provided for in Section 3.28.500; provided, that no lot, piece or parcel of land owned or claimed under contract by the person so redeeming shall be divided for the purpose of such redemption.

E. A partial redemption may be made in like manner separately from the whole assessment of an undivided interest in any real property if such property has a separate valuation upon the assessment roll, the tax collector estimating the amount of taxes, penalties for delinquency and costs due on such undivided interest according to the proportion which said interest in said property bears to the whole assessment. (Prior code § 6.04.1010)

At any time after the assessment book or roll has been received by the tax collector, and the taxes have become payable, the owner of any property assessed therein, who may claim that the assessment is void in whole or in part, may pay the same to the tax collector under protest, which protest shall be in writing, and shall specify whether the whole assessment is claimed to be void, or if a part, what portion, and in either case the grounds upon which such claim is founded; and when so paid under protest the payment shall in no case be regarded as voluntary payment, and such owner may at any time within six months after such payment bring an action against the city, in a court of competent jurisdiction to recover the tax so paid under protest; provided, however, that no recovery shall be had in any such action unless such action is brought by such owner or his guardian, or in case of his or her death, by his or her executor or administrator, and; provided further, that no recovery shall be had in such action if the same is brought by an assignee of such owner, or by anyone other than the persons last designated above in this section, and if it is adjudged that the assessment, or the part thereof referred to in the protest, was void on the ground specified in the protest, judgment shall be entered against such city therefor. (Prior code § 6.04.1020)

property—Penalty.

A. The tax collector shall collect the taxes on all property when it is determined by the assessor, that said taxes are not a lien on real property or that the real property is insufficient to secure the payment of the taxes.

B. The taxes on all assessments of unsecured personal property, leasehold improvements and possessory interest shall be immediately due and payable upon assessment, and shall be collected by the tax collector as provided in Sections 3.28.005 through 3.28.645.

C. In the event of the failure or neglect of any person to return to the assessor for taxation any property between the first Monday in March and five p.m., on the last Monday in June of any year, such property when discovered by the assessor to have escaped taxation for such year, if such property is in the ownership or under the control of the same person who owned or controlled it on the first Monday of March, shall be immediately assessed, and the entry thereof shall be made upon the assessment roll of the succeeding year.

D. If the personal property is discovered and assessed after the last Monday in June such entry shall be followed by the words penalty for failure to return within the time required by law, and thereupon a penalty equal to ten percent of the tax shall attach to the tax so levied; provided, however, that in no case shall such penalty be less than fifty cents.

E. The authority granted to the assessor to assess property which has escaped taxation and to enter the same upon the assessment roll of the year following that in which it should have been assessed shall be limited to a period of not more than two years from the date upon which the lien for taxes of such year attached, and the authority to seize and sell such property for the nonpayment of such tax shall be extended for a like period of time. (Prior code § 6.04.1030)

Taxes on unsecured personal property, and the taxes on all assessments of possession of, claim to or right of possession of land are delinquent at five p.m., on August 31st, unless August 31st falls on Saturday, in which event the time of delinquency is 5 p.m., on the next business day, regardless of when the property is discovered and assessed, and thereafter a delinquent penalty of ten percent attaches to them; provided, however, that in no case shall such penalty be less than fifty cents; provided further, that in those cases where there is both a failure to return within the time required by law and nonpayment of such taxes prior to the time they become delinquent, only one penalty shall attach. (Prior code § 6.04.1040)

property or by suit.

In the case provided for in Section 3.28.515, at the time of making the assessment, when in the opinion of the assessor said taxes are not a lien on real property or that the real property is insufficient to secure the payment of the taxes, and upon notice thereof given to the tax collector by the assessor, the tax collector may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed, or if no personal property can be found, then the tax collector can sue in the name of the city for the recovery of the taxes as provided in Section 3.28.570. (Prior code § 6.04.1050)

The sale must be at public auction and of a sufficient amount of the property to pay the taxes, percentages and costs. (Prior code § 6.04.1060)

The sale must be made after one week’s notice of the time and place thereof given by publication in the official newspaper or by posting in three public places. (Prior code § 6.04.1070)

A. For seizing or selling personal property for taxes the tax collector may charge in each case the sum of three dollars and the cost, if said personal property is advertised, of advertising the same, and in addition thereto the same mileage and keeper’s fee as is allowed by law to the sheriff of the county when seizing and keeping property subject to execution under attachment.

B. Such moneys as are collected under the provisions of this section shall be turned over to the treasurer and credited to the general fund. (Prior code § 6.04.1080)

On payment of the price bid for any property sold, the delivery thereof with a bill of sale vests the title thereto in the purchaser. (Prior code § 6.04.1090)

All excess over the taxes, percentages and costs of the proceeds of any such sale must be returned to the owner of the property sold, and until claimed must be deposited in the city treasury, subject to the order of the owner, heirs or assigns. (Prior code § 6.04.1100)

The unsold portion of any property may be left at the place of sale at the risk of the owner. (Prior code § 6.04.1110)

In the enforcement of the provisions of Section 3.28.515 the tax collector shall be governed as to the amount of taxes to be collected by him on the property mentioned in said section by the city rate on the previous year. (Prior code § 6.04.1120)

A. Unsecured personal property held in storage in warehouses or in the possession of, or under the control of, any person, firm or corporation on the first Monday in March, at twelve noon and subject to taxation shall not be removed from said warehouse or from the possession or control of said person, firm or corporation until all taxes against said unsecured personal property has been paid or until the tax collector has been given twenty-four hours’ notice in writing by the person, firm or corporation with whom the property is stored, that said unsecured personal property is to be removed.

B. Upon failure to give said notice, said person, firm or corporation storing said property shall be liable for taxes thereon. (Prior code § 6.04.1130)

right to recover.

A. Notwithstanding the provisions of Sections 3.28.515 and 3.28.525, where delinquent taxes are not a lien on real property, or in the event that the real property is insufficient to secure the taxes, in the judgment of the assessor or the city council, the tax collector may sue in the name of the city for the recovery of the delinquent taxes, with penalties and costs.

B. In any such suit, the assessment list or a duly certified copy thereof, showing the assessee, the property and unpaid taxes, is prima facie evidence of plaintiff’s right to recover. (Prior code § 6.04.1140)

The tax collector, on or before the first day in each month, must make a settlement with the auditor, and must pay into the city treasurer all moneys collected by him for such taxes during the preceding month. (Prior code § 6.04.1150)

assessment book.

The tax collector must note in the assessment book or roll opposite the name of each person from whom taxes have been collected, the amount thereof. (Prior code § 6.04.1160)

assessment roll annually in September.

Within fifteen days after the first Monday in September of each year, the auditor of the city shall make careful examination of the unsecured personal property assessment book or roll of the city and ascertain that all assessments and taxes are accounted for. (Prior code § 6.04.1170)

regulations governing appraisals—Minimum selling prices—Quorum—Notice of action.

A. For the purpose of carrying out the provisions of this section a board of appraisal is created and established. Said board of appraisal shall consist of the city manager, city assessor and city tax collector. The board of appraisal shall have the power and authority to determine and establish, and, when necessary, to redetermine and reestablish, the minimum selling price of all properties acquired by the city through sales by the tax collector to the city for delinquent taxes and/or delinquent public improvements assessments when the deed to the city has been filed with the county recorder of the county as provided in Section 3.28.390. The board of appraisal shall formulate rules and regulations governing the appraisal of properties deeded to the city under such sales, not in conflict with the provisions of Sections 3.28.005 through 3.28.645.

B. The board of appraisal shall meet, determine and establish the minimum selling price on each separate piece or parcel of property at the time owned by the city, by reason of sales to the city for delinquent taxes and/or delinquent public improvement assessments. Thereafter the board of appraisal shall meet as many times as may be necessary for the purpose of redetermining and reestablishing minimum selling prices on properties and for determining and establishing minimum selling prices on properties not already determined and established. Two members of said board of appraisal shall constitute a quorum to transact business and no minimum selling price shall be determined and established or redetermined and reestablished without the consent and approval of at least two members of said board of appraisal.

C. When the minimum selling price has been determined and established on any piece or parcel of property by the board of appraisal the tax collector shall be immediately furnished with a written notification of such action. A copy of said notification shall also be furnished the city auditor. (Prior code § 6.04.1180)

delinquent taxes.

Whenever the city becomes the owner of any property sold for taxes and/or public improvement assessments and the deed to the city has been filed with the county recorder of the county as provided in Section 3.28.390, upon written application of any person desiring to purchase such property the tax collector may sell the property in the following manner:

A. He must give notice of such sale by first publishing a notice once a week for at least two successive weeks, in the official newspaper, the first of such notices to be published at least fourteen days before the date fixed for said sale. Such notice must state specifically the place of, and the day and hour of the sale, and shall contain a description of the property to be sold and the name of the person to whom the property was last assessed for city taxes on city assessment rolls. The notice shall also contain the minimum selling price as determined by the board of appraisal as provided in Section 3.28.590. It shall be the duty of the tax collector to mail not later than the date of the first publication of said notice of sale a copy of said notice, postage thereon prepaid and registered, to the party to whom the land was last assessed next before the sale at his last known post office address, or the post office address shown on the last assessment roll.

B. At the time set for such sale the tax collector must sell the property described in the said notice at public auction to the highest bidder for cash in lawful money of the United States; but no bid shall be received or accepted at such sale for less than the amount determined by the board of appraisal as the minimum selling price of the property to be sold.

C. The expense of giving the notice required in this section shall be a charge against the property so advertised, and shall be collected by the tax collector, and no redemption of such property before said sale may be had without payment of such cost of advertising; and to secure the payment of such advertising cost the tax collector shall demand in advance from the party or parties so seeking to purchase, a deposit with said officer of a sum sufficient to defray such cost of advertising, which deposit shall be forfeited in the event said party or parties fail or refuse to purchase at such sale; provided, that if the party or parties so depositing fail to secure such property at said sale and the same is sold to some other person or persons, such deposit shall be returned, and such advertising cost shall be collected from the purchaser.

D. Provided, also, that if the council by resolution entered upon the minutes, directs the tax collector to sell any property which has been deeded to the city, and authorizes him to order the necessary advertising to be done at city expense, the tax collector shall thereupon proceed as though a deposit had been made to cover advertising costs. In any case in which no sale is made, the advertising shall be charged and paid as are other city charges.

E. The acceptance by the tax collector of the full purchase price shall be in lieu of all unpaid taxes and/or unpaid public improvement assessments appearing on any and all delinquent tax rolls in the permanent custody of the tax collector at the time of payment but shall not serve as a cancellation or be in lieu of any tax or public improvement assessment appearing unpaid on any current tax roll against the property purchased. (Prior code § 6.04.1190)

of deed—Keeping of records—Redemption from void sale.

A. The tax collector shall pay all moneys received from such sales into the city treasury. The treasurer shall account for the same as for all other city funds, after deducting from the sum received at said sale that portion of the amount representing the excess over and above all taxes, public improvement assessments, penalties, costs, interest and expenses due at the time of said sale. Such excess shall be refunded on verified claim as provided in Section 3.28.440. On receiving the amount bid, as prescribed in Section 3.28.595, the tax collector is directed and authorized to execute a deed to the purchaser, which deed shall be in substance and may be in form as follows:

THIS INDENTURE, made the ___________ day of ___________ 19___, between the City of Bakersfield, a municipal corporation, first party, and ____________________, of ___, County of, State of ______, second party, Witnesseth:

That whereas, the real property hereinafter described was duly sold and conveyed to the City of Bakersfield for the non-payment of taxes (and/or public improvement assessments) which had been legally levied and which were a lien upon said property under and in accordance with the Charter and ordinance of the City of Bakersfield, and

Whereas, in conformity with said Charter and ordinances, the City of Bakersfield for the non-payment of taxes (and/or public improvement assessments) which had been legally levied and which were a lien upon said property under and in accordance with the Charter and ordinance of the City of Bakersfield, and

Whereas, in conformity with said Charter and ordinances, the City of Bakersfield, acting by and through , Tax Collector as aforesaid, did offer said property, hereinafter described, for sale at public auction to the highest bidder, at which sale said second party became the purchaser of the whole thereof for the sum of Dollars ($_)

NOW, THEREFORE, the said first party in consideration of the premises and in pursuance of the Charter and ordinances in such case made and provided, does hereby convey to the said second party, his heirs and assigns, all of its interest in and to that certain real property situated in said City of Bakersfield, County of Kern, State of California, more particularly described as follows, to-wit: ______________________________________________________________________

IN WITNESS WHEREOF, said first party has hereunto set its hand the day and year first above written.

CITY OF BAKERSFIELD,

By____________________________

Tax Collector of the City of Bakersfield.

B. No other matters need be recited in the said deed than those provided for in the form set forth in subsection A of this section. No charge shall be made by the tax collector for the making of any such deed. Said deed shall be prima facie evidence of all facts related therein and shall operate to convey all of the interest of the city in and to said property.

C. Within five days after such sale as provided in Section 3.28.595, the tax collector shall report to the city assessor and county recorder, giving the name or names of all persons to whom deeds have been issued under the provisions of this section, together with the dates of such deeds, description of the property conveyed and the amount for which the property was sold.

D. The county recorder shall note on the margin of each tax deed involved in the sale and transfer of such property, the name of the purchaser, the date of the deed to the purchaser and the consideration named therein. The city assessor shall use such report in his determination of the ownership of such property for assessment purposes. The tax collector shall cancel all delinquent taxes and public improvement assessments appearing against the property sold on each and every delinquent roll at the time of payment to him of the full purchase price.

E. Whenever, in any action at law or in equity, it has been or shall be determined by a court that the sale and conveyance provided in this section and Section 3.28.595 or in Section 3.28.365 are void for any reason and that the purchaser from the city may not be finally awarded the property so purchased, no decree of the court shall be given declaring a forfeiture of the property until the former owner, or other party in interest, has repaid to the purchaser the full amount paid out and expended by him, to be determined by the court, in pursuit of the city’s title to the property so sold. (Prior code § 6.04.1200)

dollars—Procedure—Disposition of funds recovered.

A. The council may at any time after a delinquent roll has been delivered to the tax collector, direct him not to proceed in the sale of any property on said roll whereon the taxes shall amount to three hundred dollars or more.

B. Upon such direction the tax collector must make out and present to the council, a certified copy of the entries on the delinquent roll relative to such tax, and the council shall thereupon direct the city attorney to bring suit against the delinquent, in a court of competent jurisdiction, in the name of the people of the city to enforce such collection.

C. The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials and appeals, are made applicable to the proceedings provided for in this section.

D. The moneys received in pursuance of this section shall be paid into the city treasury, and the treasurer shall account for the same as for all other city funds. (Prior code § 6.04.1210)

In order to provide an alternate method for the sale and disposition of real properties deeded to the city by reason of delinquent taxes and/or public improvement assessments, all the provisions of Chapter 7, Part 6, Division 1 of the Revenue and Taxation Code of the state, entitled “Sale to Private Parties After Deed to State” and all the provisions of Chapter 8, Part 6, Division 1 of the Revenue and Taxation Code of the state, entitled “Deed to State, County or Public Agencies” as said chapters are amended and in force on the date of the adoption of the ordinance codified in Sections 3.28.005 through 3.28.645, are adopted and made a part of this chapter as though fully set forth in this chapter. (Prior code § 6.04.1220)

correction.

A. Defects in description or defects in form or clerical omissions of the assessor or clerical errors of the assessor in any assessment book or roll, when it can be ascertained from said assessment book or roll, or from the assessor’s maps or block books, or other papers in the assessor’s office, what was intended or what should have been assessed, may, with the written consent of the city attorney, be supplied or corrected by the assessor at any time after the assessment was made, and prior to the sale for delinquent taxes; provided, that where said change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the council shall also be necessary to said change, and; provided further, that where said change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least five days’ notice of the time when the matter will be heard by the council and he may at such time present any objections he may have to such change to the council, and their decision in the matter shall be conclusive.

B. The date and nature of every such correction shall be entered on the assessment book or roll opposite said assessment and the written authority therefor shall be filed by the assessor with the auditor and preserved by the auditor as a public record, and he shall make the proper charges for credits in his account with the tax collector. (Prior code § 6.04.1230)

When the omission, error or defect has been carried into a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication. (Prior code § 6.04.1240)

The publication must be made in the same manner as the original publication, and for not less than one week. (Prior code § 6.04.1250)

In the assessment of land, advertisement and sale thereof for taxes and/or public improvement assessments, initial letters, abbreviations and figures may be used to designate the lot, block or parts thereof, the township, range, section or part thereof and such other abbreviations as may be approved by the city council. (Prior code § 6.04.1260)

No assessment or act relating to assessment or collection of taxes and/or public improvement assessments is illegal on account of informality, nor because the same was not completed within the time required by law. (Prior code § 6.04.1270)

Taxes and/or public improvement assessments must be paid in legal tender of the United States. (Prior code § 6.04.1280)

The treasurer, auditor, tax collector, assessor, clerk of the council and each member of the council must separately perform the duties required of him in his office, and must not, except in cases provided by the Charter and ordinances of the city, perform the duties required of any other office under Section 3.28.005 through this section. (Prior code § 6.04.1290)

II. Assessment and Collection of Tax by County

A. The duties of the city council, assessor, tax collector, auditor and city clerk of the city with respect to the assessment of property in the city for the purpose of ad valorem taxation thereof, to the equalization and correction of such assessments, to the collection, payment and enforcement of such taxes hereafter becoming a lien, to the sale of property for nonpayment of such taxes levied for municipal purposes, and to the redemption of such property from sale or other penalties for nonpayment of the municipal taxes of the city, shall be performed by the officers of the county charged respectively with the performance of duties of the same character as the officers of the city whose duties are to be performed by such county officers.

B. All duties now being performed by the above-mentioned city officers which are not specifically transferred by the provisions of Sections 3.28.650 through 3.28.670 shall continue to be performed in accordance with the applicable laws of the city.

C. All the provisions of Article 1, Chapter 2, Division 1 of Title 5 of the Government Code of the state, (commencing with Section 51500) are applicable to the city and all provisions of the Charter concerning the assessment, levy and collection of taxes are subject to the provisions of Sections 3.28.650 through 3.28.670. (Prior code § 6.30.020)

All taxes of the city that shall have been levied prior to the effective date of the ordinance codified in Sections 3.28.650 through 3.28.670, including delinquent taxes, shall be collected, the payment thereof enforced in the same manner and upon the same penalties, and property sold for the nonpayment thereof and redeemed from such sale in the manner and under the same conditions as provided by the laws in force, in the city at the time of the taking effect of the ordinance codified in Sections 3.28.650 through 3.28.670 and the officers of the city as now provided under the Charter and ordinance thereof, shall collect and enforce the payment of the taxes, including delinquent taxes and do any and all things that may be necessary in the sale of property for the nonpayment of the taxes and in the redemption thereof from the sale. (Prior code § 6.30.030)

The amount of compensation to be charged by and paid to the county for the performance of services contemplated in Sections 3.28.650 through 3.28.670 shall be fixed by agreement between the city and county pursuant to Section 51514 of the Government Code of the state. (Prior code § 6.30.040)

The city clerk shall cause a certified copy of Sections 3.28.650 through 3.28.670 to be filed with the county auditor, county collector and county treasurer prior to the first day of February, 1962. (Prior code § 6.30.050)

The money collected by the county for the city, shall be drawn from the city funds in the hands of the county treasurer by county auditor’s warrant. (Prior code § 6.30.060)