Lemoore Municipal Code Ch. 7 Municipal Finances

The amount of any fee, service charge, utility charge, license or tax of any nature whatsoever imposed by any provision of this Code shall be deemed a civil debt owing to the City. An action may be commenced in the name of the City in any court of competent jurisdiction for the collection of the amount of any such delinquent or unpaid fee, service charge, utility charge, license or tax, together with any penalties applicable thereto as prescribed by this Code. The remedy prescribed by this Section shall be accumulative, and the use of any action to collect such an amount as a civil debt by any civil action shall not bar the use of any other remedy provided by this Code or by law for the purpose of enforcing the provisions thereof. (1975 Code §0-2.06)

Any person having a claim against the City, except a claim for salary fixed by this Code, shall present a detailed statement in writing to the City Clerk, signed by the claimant, setting forth the nature of the claim and the date and/or dates upon which the obligation was incurred. (1975 Code §1-6.01)

Claims against the City shall be considered and allowed only at the second regular meeting of every month 1 , and no claims or demands shall be paid until they have been presented to and audited by the City Council. (1975 Code §§1-6.02, 1-6.03)

A. Any person having a claim against the City, except a claim for salary fixed by this Code, shall present a detailed statement in writing to the City Clerk, signed by the claimant, setting forth the nature of the claim and the date or dates upon which the obligation was incurred.

B. No claims or demands shall be paid until they have been presented to and audited by the City Council. (Ord. 9402, 3-1-94)

Claims against the City for money or damages which are excepted by section 905 from chapter 1 (commencing with section 900) and chapter 2 (commencing with section 910) of part 3 of division 3.6 of title 1 of the California Government Code, and which are not governed by any other statutes or regulations expressly relating thereto, shall be presented within the time limitations and in the manner prescribed by sections 910 through 915.2 of the Government Code and shall be subject to the provisions of sections 945 through 946 of that Code, relating to the prohibition of suits in the absence of the presentation of a claim to and action thereon by the City Council. (Ord. 9402, 3-1-94)

All demands, when audited and allowed, and all salaries shall be paid by a warrant drawn on the city. The following city officials shall have the authority to sign warrants drawn on the city: mayor, city manager, and finance director. All warrants and payroll checks shall require the signatures by two (2) of these officials. (Ord. 2015-07, 10-20-2015)

The city council does hereby elect to proceed under the provisions of article 1, chapter 2, division 1, title 5 of the Government Code of the state of California relating to the transfer of property tax assessment and collection functions from the city assessor and tax collector of the city of Lemoore to the county assessor and county tax collector of the county of Kings to be effective for property tax assessments and collections from and after the year 1956. (1975 Code §3-2.01)

This section 1-7-5 shall be known as the REAL PROPERTY TRANSFER TAX ORDINANCE OF THE CITY OF LEMOORE. It is adopted pursuant to the authority contained in part 6.7 (commencing with section 11901) of division 2 of the Revenue And Taxation Code of the state of California. (1975 Code §3-3.01)

There is hereby imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the city shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of twenty seven and one-half cents ($0.275) for each five hundred dollars ($500.00) or fractional part thereof. (1975 Code §3-3.02)

Any tax imposed pursuant to section 1-7-5-2 of this chapter shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued. (1975 Code §3-3.03)

A. Security Transactions: Any tax imposed pursuant to this section 1-7-5 shall not apply to any instrument in writing given to secure a debt. (1975 Code §3-3.04)

B. United States: The United States or any agency or instrumentality thereof, any state or territory, or political subdivision thereof, or the District Of Columbia shall not be liable for any tax imposed pursuant to this section 1-7-5 with respect to any deed, instrument or writing to which it is a party, but the tax may be collected by assessment from any other party liable therefor. (1975 Code §3-3.05)

C. Bankruptcy Transactions: Any tax imposed pursuant to this section 1-7-5 shall not apply to the making, delivering or filing of conveyances to make effective any plan of reorganization or adjustment:

1. Confirmed under the federal bankruptcy act as amended;

2. Approved in an equity receivership proceeding in a court involving a railroad corporation, as defined in subdivision (m) of section 205 of title 11 of the United States Code, as amended;

3. Approved in an equity receivership proceeding in a court involving a corporation, as defined in subdivision (3) of section 506 of title 11 of the United States Code, as amended; or

4. Whereby a mere change in identity, form or place of organization is effected.

Subsections C1 to C4, inclusive, of this section shall only apply if the making, delivery or filing of instruments of transfer or conveyances occurs within five (5) years from the date of such confirmation, approval or change. (1975 Code §3-3.06)

D. Securities And Exchange Commission: Any tax imposed pursuant to this section 1-7-5 shall not apply to the making or delivery of conveyances to make effective any order of the securities and exchange commission, as defined in subdivision (a) of section 1083 of the internal revenue code of 1954; but only if:

1. The order of the securities and exchange commission in obedience to which such conveyance is made recites that such conveyance is necessary or appropriate to effectuate the provisions of section 79k of title 15 of the United States Code, relating to the public utility holding company act of 1935;

2. Such order specifies the property which is ordered to be conveyed;

3. Such conveyance is made in obedience to such order. (1975 Code §3-3.07)

E. Partnership Transfers:

1. In the case of any realty held by a partnership, no levy shall be imposed pursuant to this section 1-7-5 by reason of any transfer of an interest in a partnership or otherwise, if:

a. Such partnership (or another partnership) is considered a continuing partnership within the meaning of section 708 of the internal revenue code of 1954; and

b. Such continuing partnership continues to hold the realty concerned.

2. If there is a termination of any partnership within the meaning of section 708 of the internal revenue code of 1954, for purposes of this section 1-7-5, such partnership shall be treated as having executed an instrument whereby there was conveyed, for fair market value (exclusive of the value of any lien or encumbrance remaining thereon), all realty held by such partnership at the time of such termination.

3. Not more than one tax shall be imposed pursuant to this section 1-7-5 by reason of a termination described in subsection E2 of this section, and any transfer pursuant thereto, with respect to the realty held by such partnership at the time of such termination. (1975 Code §3-3.08)

The county recorder of the county of Kings shall administer this section 1-7-5 in conformity with the provisions of part 6.7 of division 2 of the Revenue And Taxation Code and the provisions of any county ordinance adopted pursuant thereto by the board of supervisors of the county of Kings. (1975 Code §3-3.09)

Claims for refund of taxes imposed pursuant to this section 1-7-5 shall be governed by the provisions of chapter 5 (commencing with section 5096) of part 9 of division 1 of the Revenue And Taxation Code of the state of California. (1975 Code §3-3.10)