Lindsay Municipal Code Art. III Tax Levy And Collection

The city council at their first regular meeting in the month of August of each year, must fix the rate of city taxes, designating the number of cents on each hundred dollars of property levied for each fund and must levy the city taxes upon the taxable property of the city.

(Ord. 282 § 28, 1963)

The city clerk must then compute and enter in the separate money column in the assessment book 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 foot up the column showing the total amount of taxes and the columns of total value of the property in the corporate limits of the city, and shall deliver such assessment roll to the tax collector on or before the first Monday in September of each year. Before he delivers the assessment roll to the tax collector he shall charge the tax collector with the amount of taxes levied for the year.

(Ord. 282 § 29, 1963)

Every city tax levied under the provisions of Articles I through III of this chapter has the effect of a judgment against the person and every lien created by Articles I through III of this chapter has the force and effect of an execution duly levied against all property of the defendant; the judgment is not satisfied, nor the lien removed until the taxes are paid or the property sold for the payment thereof.

(Ord. 282 § 30, 1963)

Every tax due upon personal property is a lien upon the real property of the owner thereof, from and after twelve midnight of the first Monday in March of each year.

(Ord. 282 § 31, 1963)

Every tax due upon real property is a lien against the property assessed; and every tax due upon improvements upon real estate assessed to other than the owner of the real estate is a lien upon the land and the improvements, which several liens attach as of the first Monday of March of each year.

(Ord. 282 § 32, 1963)

All taxes levied under the provisions of this chapter shall if not sooner paid be delinquent on the last Monday of December at four p.m. of each year, except that if sixty percent of such taxes be paid prior to the hour of four p.m. of the last Monday in December of each year, the remaining forty percent of such taxes shall not become delinquent until the last Monday in April of the succeeding year at the hour of four p.m. and the city tax collector of the city must collect for the use of the city an additional five percent on all delinquent taxes.

(Ord. 282 § 33, 1963)

All taxes levied under the provisions of this chapter shall if not sooner paid be delinquent on the last Monday of December at four p.m. of each year, except that if sixty percent of such taxes be paid prior to the hour of four p.m. of the last Monday in December of each year, the remaining forty percent of such taxes shall not become delinquent until the last Monday in April of the succeeding year at the hour of four p.m. and the city tax collector of the city must collect for the use of the city an additional five percent on all delinquent taxes.

(Ord. 282 § 33, 1963)

The notice in every case must be published for two weeks in some newspaper published in the city.

(Ord. 282 § 35, 1963)

A copy of the notice together with an affidavit showing the due publication thereof, shall be by the collector filed with the clerk of the city council.

(Ord. 282 § 36, 1963)

At the time mentioned in the notice, the tax collector must proceed to collect the taxes.

(Ord. 282 § 37, 1963)

He must mark the payment of any tax in the assessment book opposite the name of the person paying and must give a receipt to the person paying any tax, specifying the amount of the assessment and the tax paid, with a description of the property assessed.

(Ord. 282 § 38, 1963)

On or before the second Monday in May of each year, the tax collector must publish the delinquent list, which must contain the names of the persons and the description of the property delinquent and the amount of the taxes, penalties and costs due, opposite each name and description, with the taxes due on personal property added to taxes due on real estate, where the real estate is liable therefor, or the several taxes are due from the same person. The expense of publication shall be charged against the city.

(Ord. 282 § 39, 1963)

The tax collector must append and publish with the delinquent list a notice that unless the taxes delinquent together with the costs and percentage are paid, the real property upon which said taxes are a lien will be sold at public auction, and the notice must designate the time and place of sale.

(Ord. 282 § 40, 1963)

The publication must be made once a week for three successive weeks in some newspaper or supplement thereto published in the city.

(Ord. 282 § 41, 1963)

The time of sale must not be less than twenty-one nor more than twenty-eight days from the first publication and the place must be at the front door of the council chambers in the city.

(Ord. 282 § 42, 1963)

The tax collector as soon as he has made the publication required by this chapter, must file with the clerk of the city council 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 a newspaper or supplement thereto, stating its name and place of publication, and the date of each appearance, which affidavit shall be prima facie evidence of all the facts stated therein.

(Ord. 282 § 43, 1963)

The tax collector must collect in addition to the taxes due on the delinquent list five percent added thereto and cost of publication.

(Ord. 282 § 44, 1963)

The tax collector must collect in addition to the taxes due on the delinquent list five percent added thereto and cost of publication.

(Ord. 282 § 44, 1963)

Taxes on all property, when, in the opinion of the assessor, the taxes are not a lien upon real property sufficient to secure the payment of the taxes, shall be assessed and collected as taxes upon personal property unsecured by real estate, and shall be immediately due and payable upon assessment, and shall be collected by the assessor of the city as provided in this chapter; provided, however, that taxes on all assessment of possession of, claim to, or right to the possession of land shall be assessed and collected in the same manner as property secured by real estate.

(Ord. 282 § 46, 1963)

At the time of making the assessment, or at any time thereafter, the assessor of the city shall collect such taxes from all persons assessed. The assessor may, at any time after the assessment of taxes on personal property unsecured by real property, collect such taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed in the manner provided in this chapter. The sale must be at public auction and of a sufficient amount of the property to pay the taxes assessed, an addition of twenty percent thereon, and the costs. The sale must be made after one week's notice of the time and place thereof, given by publication in a newspaper in the city, or by posting in three public places in the city. For seizing and selling personal property for taxes, the assessor may charge in each case the sum of three dollars and the cost of advertising the same, and in addition thereto the same mileage and keeper's fees as are allowed by law to the sheriff of the county when seizing and keeping property subject to execution under attachment. On payment of the price for any property sold, the delivery thereof, with a bill of sale, vests the title thereto in the purchaser. All excess over taxes, percentage and costs of the proceedings 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, his heirs or assigns. The unsold portion of any property may be left at the place of sale at the risk of the owner. After the last Monday in July of each year there shall become payable and the assessor shall collect, an addition of twenty percent on all unpaid personal property taxes unsecured by real property, as a penalty for such nonpayment; provided, that in case of seizure and sale of personal property after the last Monday in July, there shall become due nothing in addition to the twenty percent penalty other than the costs and expense of such seizure and sale as provided in this section and provided further that nothing herein contained shall be construed as extending the time for the payment of such taxes after the same are payable as aforesaid, or as preventing the collection of such taxes by seizure and sale of personal property as provided in this section.

(Ord. 282 § 47 1963)

The assessor is governed as to the amount of taxes to be collected on personal property by the rate of taxation for city taxes in Lindsay of the previous year.

(Ord. 282 § 48, 1963)

Receipts for personal property taxes must be made out at least in duplicate and numbered; such receipts shall have a space for the name of the person assessed, the amount of the assessment, the rate collected and spaces for the classification of items assessed for collection. Such blank personal property tax receipts shall be furnished for such purpose by the city. The assessor shall settle with the city clerk at the end of each month for all collections of taxes upon personal property unsecured by real estate.

(Ord. 282 § 49, 1963)

On the day and hour fixed for the sale, all the property delinquent, 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 the City," on the delinquent assessment list, opposite the tax, and he shall be credited with the amount thereof in his settlement; provided, that on the day of the 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 five dollars or more, upon any piece of property or assessment delinquent, the city may bring suit against the owner of the property for the collection of the tax or taxes, penalties and costs. The council may in such case direct the city attorney to bring such suit against the delinquent to enforce such collection. Such suit may be begun at any time within five years after the taxes first become delinquent. Such suits shall be started in the proper court in the name of the city to enforce such collection. The provisions of the Code of Civil Procedures of the State of California relating to pleadings, proofs, trials and appeals, are made applicable to the proceedings provided for in this chapter. The money received in pursuance of this section shall be deposited in the city treasury and shall be credited toward the redemption of the property against which the original assessment was made.

(Ord. 282 § 50, 1963)

1. The tax collector in a book provided for that purpose must enter a description of the land sold (corresponding to the description in the original assessment roll), the name of the person assessed, the date of sale, that it was sold for delinquent taxes to the city, and the amount for which it was sold, and must regularly number the description on the margin of the book.
2. In case of a redemption, or a subsequent sale of any of the property by the city, the tax collector must enter on the margin of the record in the book, the fact of such redemption, or sale, giving the date thereof and by whom redeemed.

(Ord. 282 § 51, 1963)

A redemption of the property sold must be made by the owner, or any party interested, within five years from the date of the sale to the city, or at any time prior to the entry or sale of the lands by the city, in the manner provided for in this chapter.

(Ord. 282 § 52, 1963)

1. If the property is not redeemed within five years from the date of sale to the city, the tax collector may make a deed of the property to the city, reciting in such deed the name of the person assessed (if known), the date of sale, a description of the land sold, amount for which it was sold, that it was sold for delinquent taxes, the year of assessment, time when the right of redemption had expired, and that no person has redeemed the property in the time allowed by law for its redemption. A charge of one dollar shall be made by the tax collector for the making of any such deed, and the acknowledgment of all such deeds shall be taken by the Justice of the Peace, or may be taken by a notary public.
2. All such deeds shall be recorded in the office of the county recorder. The form of such deeds shall be approved by the city attorney before the same are filed.

(Ord. 282 § 53, 1963)

Any taxes, penalties or costs thereon paid more than once, or erroneously or illegally collected, or any tax paid upon an assessment in excess of the actual cash value of the property so assessed by reason of clerical error as to the excess in such cases, or any tax paid upon an erroneous assessment or improvement on real estate not, in fact, in existence when the tax became a lien may, by order of the city council, be refunded by the city treasurer.

(Ord. 282 § 54, 1963)

When the tax collector discovers that any property has been assessed more than once for the same year, or has been otherwise illegally assessed, he must, after obtaining the concurring opinion of the assessor and city attorney, collect only the tax justly due and make return of the facts by his certificate to the city clerk. The city clerk shall thereupon direct the tax collector to cancel such double or illegal assessment by an entry on the margin of the assessment book, as also upon the delinquent list, should such double or illegal assessment be carried therein. If the property assessed under such double or illegal assessment has been sold to the city, and a certificate of sale or deed therefor has been issued to the city, the council shall by resolution direct the county recorder to cancel such erroneous certificate of sale and deed so issued, before the city has disposed of the property thereby conveyed; provided, no cancellation of a double assessment, certificate of sale or deed shall be made in any case, until the taxes, penalties, costs and other charges by law against the property on one of such assessments shall have been paid. In case the tax collector issues an erroneous certificate of sale or deed to any property upon which the taxes have been fully paid for the year therein mentioned, such fact shall be certified to the city council by the tax collector and thereupon the council shall by resolution authorize the county recorder to cancel such erroneous certificate of sale or deed.

(Ord. 282 § 55, 1963)

When the real property has been erroneously assessed and sold to the city for delinquent taxes, any misstatements of facts or clerical errors occurring or appearing in the certificate of sale, or in the deed issued thereon, may be corrected by the tax collector by resolution of the city council, directing the correction by the issuance of a new or amended certificate of sale or tax deed. Such amended certificate or tax deed shall be made out in the same form as the original, excepting as to the correction of the error, and shall also contain a statement giving the reason for the issuance of such amended certificate or deed.

(Ord. 282 § 56, 1963)

Whenever property assessed for taxes is sold to the city, as provided in this chapter, 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 sold; provided, that no further sale shall be made to the city until the land has been redeemed from the previous sale. No person shall be permitted to redeem from any such sale, except upon payment of the amount of any and all assessments, costs, fees, penalties and interest.

(Ord. 282 § 57, 1963)

1. In all cases where real estate has been sold for delinquent taxes to the city, and the city has not disposed of the same, any person shall at any time after the same has been sold to the city and before the city shall dispose of the same, have the right to redeem said property by paying to the tax collector, the amount of taxes, penalties and costs due thereon at the time of such sale, with interest on the aggregate amount of the taxes at the rate of seven percent per year from date of sale to date of redemption and also all taxes that were a lien upon the real estate at the time the taxes became delinquent; and also all unpaid taxes of every description assessed against the property for each year since the sale, and penalties thereon; or, if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption with interest from the first day of July following each of the years, respectively, at the same rate, to the time of redemption; and also all costs and expenses of such redemption.
2. The tax collector shall on the application of the person desiring to redeem make an estimate of the amount to be paid and when paid shall give him a receipt therefor specifying the amount so paid together with a description of the property so redeemed and the year for which the sale was made a copy of which receipt shall be delivered to the city clerk.
3. Upon payment of the moneys specified in the certificate to the tax collector, any deed or certificate of sale 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 terminate.

(Ord. 282 § 58, 1963)

Clerical omissions or errors or defects in description or defects in form in any assessment book when it can be ascertained from the assessment book or from the assessor's maps, or block books, or from the list furnished by the property owner, what was intended to be assessed 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 such charge will decrease the amount of taxes charged against the taxpayer by reason of such assessment, the consent of the city clerk shall also be necessary to such change. The owner of property against which the assessment has been increased shall be notified in writing by the assessor. The date and note of such correction shall be entered on the assessment book opposite the assessment, and the written authority therefor shall be filed by the assessor with the city clerk and preserved by the city clerk as a public record, and he shall make the proper charges or credits in his account with the tax collector.

(Ord. 282 § 59, 1963)

Whenever the city becomes the owner of any property sold for taxes and the deed to the city has been filed, the city council may thereupon direct the tax collector to sell the property, or any part thereof, in the manner following:

1. He must give notice of such sale by first publishing a notice once a week for at least three successive weeks in the official newspaper. Such notice must state specifically the place of, and day and hour of sale, and shall contain a description of the property to be sold. It shall also contain a statement showing the amount of all delinquent taxes, penalties, costs, interest and expenses up to the day of such sale and shall give the name of the person to whom the property was assessed and the notice shall also refer to the authority directing the sale.
2. It shall be the duty of the tax collector to mail a copy of the notice, postage thereon prepaid, and registered, to the party to whom the land was last assessed next before the sale, at his last business address.
3. At the time set for such sale, the tax collector must sell the property described in the 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 of all the taxes levied upon the property and all costs and penalties for every year delinquent as shown by the delinquent roll for such years to the date of the execution of the deed to the city, and all expenses accruing to the date of sale under this section together with interest at seven percent per year from the first day of July following the delinquency in each of the years to the date of the sale hereunder, computed upon the aggregate amount of the delinquent taxes, penalties and costs; provided, however, that if the city council shall by resolution declare that in its judgment the property so owned by the city, and particularity described in the resolution is not at the time of value great enough that it can be sold by the city for an amount equal to the amount of all taxes levied upon the property, and all interest, costs, penalties and expenses up to the date of such sale, and that it would be to the best interests of the city to sell all of the property for a sum to be stated in the resolution less than the sum above named, the tax collector may sell the property so described for a sum not less than the sum stated in the resolution, together with the expenses of sale. 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 the property before the sale may be had without payment of such costs of advertising; and to secure the payment of such advertising in advance from the party or parties seeking to purchase, a deposit with the officer of a sum sufficient to defray such costs of advertising which deposit shall be forfeited in the event the 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 on their bid, such deposit shall be returned, and such advertising cost shall be collected from the successful purchaser.

(Ord. 282 § 60, 1963)