Merced Municipal Code Ch. 13.32 Improvement Act of 1911

When proceedings are taken pursuant to this chapter, the Improvement Act of 1911 shall apply.

(Prior code § 14A.112).

As an alternative method for the collection of cash assessments or assessments of less than fifty dollars levied under the provisions of this chapter, the council may, and upon the written request of the contractor or his assigns shall, by resolution adopted at or before the third Tuesday in September, direct that the assessments be collected upon the tax roll upon which general city taxes are collected.

(Prior code § 14A.123).

The resolution shall contain a description of the properties so assessed, the amounts of the assessments, together with interest thereon from the date of filing the original list of unpaid assessments and at the rate of one percent per month to the next succeeding thirty-first day of December of the tax year for which the roll has been prepared, and the total amounts of principal and interest on each property.

(Prior code § 14A.124).

A certified copy of the resolution shall be delivered immediately to the officer who extends city taxes upon the tax roll on which they are collected.

(Prior code § 14A.125).

The officer shall extend upon the roll the total amounts of the assessments and interest.

(Prior code § 14A.126).

The amounts shall be collected at the same time as the first installment of taxes and in the same manner as general city taxes are collected, and be subject to the same penalties and interest and to the same procedure under foreclosure and sale in case of delinquency, as provided for general city taxes, all of which laws for the levy, enforcement and collection of which are made applicable to special assessment taxes.

(Prior code § 14A.127).

The assessments and the interest so entered shall become due and payable to the contractor or his assigns at the office of the treasurer on the second day of January next succeeding.

(Prior code § 14A.128).

Upon default in payment, the lands so assessed shall be sold in the same manner in which real property in the city is sold for the nonpayment of general city taxes, and be subject to redemption within one year from the date of sale in the same manner as the real property is redeemed from the delinquent sale, and upon failure of redemption, shall in like manner be sold or pass by deed to the city. The city shall not, however, be required to pay into the assessment fund any part of the delinquency until the property is redeemed or sold and money received therefor.

(Prior code § 14A.129).

Upon receipt of the deed the city shall there-upon offer and sell the property at public auction in the manner provided by law for the sale of tax deeded property, and the amount of the assessment and the penalties and interest thereon less the costs of the sale shall be paid to the contractor or his assigns.

(Prior code § 14A.130).

In the event there has been no bidder offering the amount then due on the property, it may, at the city's election, be declared sold to the owner of the assessment and in like manner be deeded to him, and the assessment ordered satisfied of record.

(Prior code § 14A.131).

Nothing in this chapter shall be deemed to prevent the city from: advancing to the contractor or his assigns the amount of any assessment when due, in which event it shall receive the interest posted to the roll; or advancing the amount and the interest thereon upon its delinquency on or immediately after January 1, in which event the city shall receive the delinquent penalties and interest; or subsequent thereto, in which event the city shall receive the penalties and the interest shall be prorated; or purchasing the property at the public sale thereof, in which event it shall receive title in like manner as would the owner of the assessment.

(Prior code § 14A.132).