Lindsay Municipal Code Art. I Assessment Of Taxes

The assessor and tax collector of the city, in making assessments and collections respectively, of city taxes, shall be governed by the provisions of the ordinance codified in this chapter and by the laws of the state relating to exemption of property from taxation and to the assessment and collection of county taxes as to all matters concerning which this chapter is silent, substituting the word "city" for the word "county," the words "city council" for the words "board of supervisors" and the words "city assessor" for the words "county assessor" and similar appropriate substitutions.

(Ord. 282 § 1, 1963)

All taxable property must be assessed at its full cash value. Land and improvements thereon shall be separately assessed. Every tax levied and due upon real property as provided in this chapter is a lien against the property assessed and every tax levied and due upon improvements upon real estate, is a lien upon the lands and improvements which lien shall attach as of the first Monday of March in each year. The liens herein described shall continue in full force and effect until the taxes are paid in full, together with all penalties which become due thereon. Whenever the words "property," "real estate," "improvements," "personal property," "value," "credits" or "debts" are used in this chapter, they shall be construed to be used in the sense defined in Section 3617 of the Political Code.

(Ord. 282 § 2, 1963)

The assessor shall, between the first Monday in March and the first Monday in June in each year ascertain the names of all taxable inhabitants or owners of property and ascertain all property in Lindsay 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 or persons by whom it was owned or claimed, or in whose possession or control it was at twelve o'clock midnight of the first Monday in March preceding; but no mistake in the name of the owner or supposed owner of real property shall render the assessment invalid.

(Ord. 282 § 3, 1963)

The property assessor shall have the power to exact from every 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, at twelve o'clock midnight on the first Monday in March; provided, however, that in cases where he deems such course desirable, the assessor may accept such statement with the written affirmation of the person making the statement in lieu of the oath mentioned in this section. Such statement shall be in writing, showing separately:

1. All property belonging to, claimed by or in possession, or under the control or management of such person;
2. All property belonging to, claimed by, or in 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 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, including all taxable state, county, city or other municipal or public bonds and taxable bonds, of any person, firm or corporation, 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;
5. Whenever one member of a firm, or one of the proper officers of a corporation, has made a statement showing the property of the firm or corporation, another member of the firm or corporation, or another officer need not include such property in the statement made by him, but his statement must show the name of the person or officer who made the statement in which the property is included.

(Ord. 282 § 4, 1963)

The city council must furnish the assessor with blank forms of the statements provided for in Section 3.28.040, affixing thereto an affirmation which must be substantially as follows:

I ___________, do affirm that I am a resident of the City of Lindsay (or some other place, naming it), that this list contains a full and correct statement of all property subject to taxation which I, or any firm of which I am a member, or any corporation, association, or company of which I am president, cashier, secretary or managing agent, owned, claimed, possessed or controlled at twelve o'clock M. on the first Monday in March last, and which is not already assessed this year; and that I have not in any manner whatsoever transferred or disposed of any property, or placed any property out of said Lindsay, or my possession, for the purpose of avoiding any assessment upon the same, or of making this statement.

The affirmation to 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 must conform substantially to the form set forth in this section; provided, however, that the assessor may require in lieu of such affirmation an affidavit under oath.

(Ord. 282 § 5, 1963)

1. The assessor may fill out the statement at the time he presents it, or he may deliver it to the person personally, or by mail, and require him, within an appointed time, to return the same to him, properly filled out; provided, however, that such statement shall be deemed properly delivered if placed in a stamped envelope addressed to the "occupant of ___________ " inserting the address) and deposited in the U.S. Post Office, or any mailbox in the city.
2. No assessment shall be invalidated by reason of the failure of the assessor to demand and secure such statement prior to the making of such assessment. All statements rendered pursuant to the provisions of this chapter shall be deemed secret communications and shall not be deemed to be public documents nor open to public inspection.

(Ord. 282 § 6, 1963)

The assessor shall have power:

1. To require any person found within the city to make and subscribe an affidavit or affirmation giving his name and place of residence;
2. To subpoena and examine any person in relation to any statement furnished to him or which discloses property which is assessable in the city. Every person who refuses to furnish the statement required by this chapter, or to make and subscribe such affidavit or affirmation respecting his name and place of residence, or to appear and testify when requested to do so by the assessor, as provided in this chapter, shall, for each and every refusal, and so often as the same is repeated, forfeit to the city the sum of one hundred dollars lawful money of the United States, to be recovered in an action brought in its name by the assessor in any Justice's Court. All moneys recovered by the assessor under the provisions of this section must be by him paid into the treasury of the city.

(Ord. 282 § 7, 1963)

1. If any person, after demand made by the city assessor neglects or refuses to give the statement provided for in this chapter, or to comply with other requirements of this chapter, the assessor must note the refusal on the assessment book, opposite the name of such person, and must make an estimate of the value of such property of such person, and the assessor must, when required by the city council, transmit on or before the first Monday in July of each year, to the city council, a verified report in writing, separate from the assessment roll, containing a complete list of all persons who refuse or neglect to furnish a statement of their property, as provided for in this chapter, or to comply with requirements of this chapter, the amount of the assessment upon the property of such persons, with a statement of the particular facts, if any, upon which the assessment has been made and the valuation of the property so assessed ascertained.
2. The city council may investigate and inquire into all assessments and values so fixed by the assessor, as prescribed by this section, and for that purpose may require each taxpayer affected by such statement and valuation to make a statement under oath within ten days from making an order requiring such statement, setting forth specifically all the property owned or controlled by, or in the possession of such taxpayer on the first Monday of March. If any taxpayer after demand made by the city council, shall neglect or refuse to make and deliver to the city council the statement duly verified as provided for in this chapter, or to comply with the other requirements of this chapter, the city council, sitting as a board of equalization, must fix such assessment and valuation at such an amount as the council shall deem just, but the value fixed by the assessor must not in any case be reduced by the city council.

(Ord. 282 § 8, 1963)

1. If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor must make estimate of the value of such property.
2. All personal property consigned for sale to any person within this city from any place out of this city must be assessed as other property.

(Ord. 282 § 9, 1963)

If the name of the absent owner is known to the assessor, or if it appears of record in the office of the county recorder where the property is situated, the property must be assessed to such name. If unknown to the assessor, and it does not appear of record as aforesaid, the property must be assessed to unknown owners.

(Ord. 282 § 10, 1963)

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 upon a separate line from his individual assessment.

(Ord. 282 § 11, 1963)

The property of every firm or corporation must be assessed in the name of the firm or corporation, if known.

(Ord. 282 § 12, 1963)

The undistributed or unpartitioned property of deceased persons may be assessed to their heirs, guardians, executors or administrators; and a payment of taxes made by either binds all the parties in interest for their equal portions.

(Ord. 282 § 13, 1963)

Any property wilfully concealed, removed, transferred or misrepresented by the owner or agent thereof to evade taxation, upon discovery must be assessed not exceeding twice its value, and the assessment so made must not be reduced by the city council.

(Ord. 282 § 14, 1963)

Any personal 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.

(Ord. 282 § 15, 1963)

The assessor must prepare an assessment book with appropriate headings, in which must be listed all taxable property within the city, and in which must be specified in separate columns, under the appropriate head:

1. The name of the person to whom the property is assessed, and description of the land by number of lot and block;
2. The full cash value of real property;
3. The full cash value of improvements on such real property;
4. The full cash value of all personal property including money;
5. The amount of military exemptions;
6. The total value of all property (changes by the city board of equalization to be noted in red ink);
7. 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. 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 made against any taxable improvements located thereon.

(Ord. 282 § 16, 1983)

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

I ___________, Assessor, (or Deputy Assessor, as the case may be), of the City of Lindsay, do swear that between the first Monday in March and the first Monday in June, Nineteen Hundred and ___________, I have made diligent inquiry and examination to ascertain all property within the City of Lindsay, subject to assessment by me, and that the same has been assessed on the Assessment Book 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 upon the Assessor under the revenue laws; and that I have not imposed any unjust or double assessment through malice or otherwise, nor allowed anyone to escape a just and equal assessment through favor or reward or otherwise.

But the failure to make or subscribe such an affidavit, or any affidavit, will not in any manner affect the validity of the assessment.

(Ord. 282 § 17, 1963)

The clerk of the city council shall immediately upon receiving the assessment roll from the assessor publish in a newspaper of general circulation, published in the city, a notice that the assessment roll of the city is in his office, open for inspection and that the city board of equalization will be in session on the second Monday of July at eight p.m.

(Ord. 282 § 18, 1963)