Chapter 3.12 — LEVY AND COLLECTIONS

• A. On or before the first day of November the city tax collector must publish a notice specifying:

  1. That the taxes of all personal property secured by real property, and one-half of the taxes on all real property, will be due and payable on the first Monday in November, and will be delinquent on the tenth day of December next thereafter, at 5:00 p.m., and that unless paid prior thereto 10% will be added to the amount thereof. That the remaining one-half of the taxes on all real property will be payable on and after the second Monday in March next and will be delinquent on the tenth day in April next thereafter, at 5:00 p.m., and that unless paid prior thereto, 10% will be added to the amount thereof.

  2. That all taxes may be paid at the time the first installment, as herein provided, is due and payable.

  3. The times and places at which payment of taxes may be made.

• B. The notice in every case must be published 3 times in some newspaper of general circulation published in the city.

• (Code 1954 § 20.52)

The taxes on any particular lot, piece or parcel of land contained in any assessment may be paid separately from the whole assessment, if such lot, piece or parcel has a separate valuation on the assessment roll, by paying the amount of city taxes on such lot, piece or parcel of land, with a proper proportion of the amounts due as tax on personal property and penalties, if any. The city tax collector shall make an entry on the margin of the assessment book showing that certain property has been released by the payment of the taxes as herein provided, together with the amounts of such taxes separately and specifically set forth. (Code 1954 § 20.53)

All taxes must be paid at the office of the city tax collector in the city. The city tax collector must mark the date of payment of any tax, or of the several partial payments, as the case may be, opposite the name of the person paying. He or she 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 or part of tax paid, and the amount remaining unpaid, if any, with a description of the property assessed, the beginning and ending of the fiscal year for which such tax is paid; provided, that the receipt for the last installment of taxes may refer by number, or in any other intelligent manner to the receipt given for the first installment of taxes, in lieu of a description of the property assessed. Upon such receipt and upon all bills or statements for taxes accruing upon property described therein shall be distinctly and legibly written, printed or stamped the words, "SOLD FOR TAXES," and also the date of such sale whenever such property has been sold for taxes prior to the date of such receipt, bill or statement and remains unredeemed.

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

REVENUE AND FINANCE

§ 3.12.030

§ 3.12.080

(Code 1954 § 20.54)

At the close of each business day, the city tax collector must settle with the treasurer for all money collected for the city, and pay the same to the city treasurer. (Code 1954 § 20.55)

On the first Monday of each month, the city tax collector must deliver to and file in the office of the city clerk a statement under oath showing:

• A. First: An itemized account of all transactions and receipts since his or her last statement, which account must show the amount collected for each fund extended on the assessment book.

• B. Second: That all the money collected by him or her as city tax collector has been so paid to the city treasurer.

• (Code 1954 § 20.56)

On the tenth day of December of each year, at 5:00 p.m., all taxes then unpaid except the last installment of the real property taxes shall be delinquent, and thereafter the tax collector shall collect, for the use of the city, an additional 10% thereon. On the tenth day of April of each year, at 5:00 p.m., all the unpaid portion of the remaining one-half of the taxes on all real property shall be delinquent, and thereafter the tax collector shall collect, for the use of the city, an additional 10% thereon; provided that the entire tax on any real property may be paid at the time the first installment, as above provided, is due and payable; provided further, that the taxes on all personal property unsecured by real property shall be due and payable immediately after the assessment of such personal property is made.

(Code 1954 § 20.57; Ord. 785 § 1)

On the third Monday in December of each year, the city tax collector must attend at the office of the city clerk with the assessment book having all items of taxes collected marked "PAID." The city clerk shall thereupon compute against all of the items of taxes due and unpaid, the penalty for delinquency, foot up the total amount of penalties then due, and must within 10 days thereafter deliver to such collector the assessment book and charge him or her with the amount of such penalties.

(Code 1954 § 20.58)

• A. On the fourth Monday in May of each year the city tax collector must attend at the office of the city clerk with the assessment book having all items of taxes and penalties collected marked "PAID." At the same time he or she shall deliver to the city clerk a complete delinquent list of all persons and property then owing taxes. In the list so delivered must be set down in numerical or alphabetical order all matters and things contained in the

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA § 3.12.080

OROVILLE CODE

§ 3.12.100

assessment book and relating to the delinquent persons or property.

• B. The city clerk must carefully compare the list with the assessment book and if satisfied that it contains a full and true statement of all taxes due and unpaid, he or she must foot up the total amount of taxes so remaining unpaid, credit the city tax collector who acted under it therewith, and make a final settlement with him or her of all taxes charged against him or her on the assessment book, and must require from him or her the treasurer's receipt.

• (Code 1954 § 20.59)

After settlement with the city tax collector, as prescribed in the preceding section, the city clerk must charge such collector then acting with the amount of taxes due on the delinquent tax list, with the penalties added thereto, and within 3 days thereafter deliver such list, duly certified to the city tax collector.

(Code 1954 § 20.60)

• A. Generally.

  1. On or before the eighth day of June of each year the city tax collector shall publish the delinquent list, which must contain the names of persons, and a description of the property delinquent, and the total amount of all taxes, assessments, penalties and costs due, and which are a lien thereon. Whenever any property appears in this list which was sold to the city, 5 years previous to the date fixed herein for the sale to be had under the provisions of Section 3.12.150, there shall appear immediately following the description of such property a notice, which notice shall be in substance and may be in form as follows:

To be sold at public auction ____, 20 See Sale No. _______ in addenda to this list.

2. In addition to the publication prescribed hereinabove, there shall be appended thereto a notice of sale, and a list of all property which was sold to the city 5 years previous to the date fixed herein for the sale to be had under the provisions of Section 3.12.150 of this Code, on which the taxes remain unpaid, or which has not been redeemed, or the sale thereof cancelled, and to which property the city would otherwise be entitled to a deed thereof after the lapse of 5 years from the date of such previous sale. Such notice shall state the day and hour and the place of sale, which sale must be had not less than 21, or more than 28 days from the time of the first publication, and the place shall be in the city tax collector's office, and the notice shall contain a description of the property to be sold and the least amount which will be accepted as a bid thereon, which amount shall be the amount of the taxes, penalties and costs for which the property was sold to the city at such sale. The properties enumerated shall each be preceded by a sale number, such sale numbers running in regular sequence. The notice herein provided for shall be in substance, and may be in form as now provided by state law or by any subsequent amendment thereto.

3. The city tax collector must append and publish with the delinquent list a notice that

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

REVENUE AND FINANCE

§ 3.12.100

§ 3.12.150

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 to the city.

• B.

  • When and How Made—Information to Be Shown—Copy to Clerk.

  1. The publication referred to in the preceding subsection must be made once a week for 3 successive weeks in some newspaper of general circulation published in the city.

  2. 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 21 nor more than 28 days from the time of the first publication, and place shall be in the city tax collector's office.

3. The city tax collector as soon as he or she has made the publication as herein required, must file with the city clerk 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 the date of each appearance, which affidavit shall be primary evidence of all the facts stated therein.

(Code 1954 §§ 20.61, 20.62)

The city tax collector must collect, in addition to the taxes due on the delinquent list, together with the penalties for delinquencies, in the amount outlined in the Master Fee Schedule on each lot, piece or tract of land separately assessed and on each assessment of personal property which shall be paid to the city, and placed to the credit of the general funds. (Code 1954 § 20.63; Ord. 976 § 1)

On the day and hour fixed for the sale in accordance with subsection B of Section 3.12.100 all property upon which the taxes and assessments of all kinds, penalties and costs have not been fully paid, except as provided in Section 3.12.200, shall by operation of law and the declaration of the city tax collector be sold to the city. The city tax collector shall make in appropriate columns on the delinquent list opposite each parcel of land so sold, an entry, "SOLD TO THE CITY," the date of sale, and the total amount for which such parcel of land was sold, and he or she shall be credited with the amount thereof in his or her settlement with the city clerk. (Code 1954 § 20.64)

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. (Code 1954 § 20.65)

When the total amount of taxes and assessments, together with penalties and costs thereon, amounts to the sum of $300.00 or more, the city may bring suit against the owner of such property for the collection of such taxes, assessments, penalties and costs in the manner provided by state law.

(Code 1954 § 20.66)

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

OROVILLE CODE

§ 3.12.150

§ 3.12.170

On the day and hour fixed for the sale of property under the provision of Section 3.12.100, all property which has not been redeemed from sale to the city, or the sale thereon canceled, shall be sold by the city 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 a sum less than the amount of all taxes, penalties and costs due, as shown in the advertised list. After such bid has been made and accepted, the right of redemption shall cease except as to the purchaser, who shall have 30 days within which to make redemption as hereinafter provided. If not so redeemed, or if no sale is had under the provisions of this section, then such property shall be deeded to the city, as provided in Section 3.12.200; provided, that when any property is to be sold at public auction as provided in this section, the city tax collector shall within 5 days after the first publication of the delinquent list, mail a copy of such list or publication, postage thereon prepaid and registered, to the party to whom the land was last assessed next before such sale, at his or her last known address, such notice to be mailed at least 21 days before the date of the sale. In lieu of mailing the entire printed list the city tax collector may mail to the party to whom the land was last assessed next before the sale at his or her 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 law, notice is hereby given that unless sooner redeemed, the undersigned will on the ______ day of ____ 20__, 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, all properties which were sold to the city for delinquent taxes for the year 20, on which the taxes remain unpaid, of which the following described property is a part and which property was assessed for the year 20___, to ____ and described as follows:

Redemption of the above described property may be made at any time prior to the acceptance of a bid for such property.

For full information as to the amount necessary to redeem the property, apply to the City Clerk of said City of Oroville.

(Signed)_________________________________

Tax Collector of the City of Oroville.

(Code 1954 § 20.67)

When lands have been sold, or shall hereafter be sold to the city by reason of nonpayment of taxes, no owner or claimant of such lands, nor any other person, shall remove or destroy any building, fixture, or any 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, that the provisions of this section shall not apply when such lands have been redeemed from the sale, or such lands have been sold and disposed of by the city. Violation of any of the provisions of this section shall constitute a misdemeanor.

(Code 1954 § 20.68)

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

REVENUE AND FINANCE

§ 3.12.170

§ 3.12.200

• A. From and after the date of recording of the deed to the city, as provided in Section 3.12.200, the city shall be entitled to receive and collect all rents, issues and profits arising in any manner from the property so conveyed. The city clerk may demand from the former owner of such property, or any person having any interest therein, or any person in the possession, actual or constructive, of such property, or of any part thereof, an accounting for such rents, issues and profits, and may at any time after recording the deed to the city, demand and receive possession of the property so conveyed. Such possession shall be surrendered to any person designated by the city clerk, authority for such designation being hereby granted.

• B. For the enforcement of the provisions of this section, the city clerk is authorized to commence and maintain an action or actions in behalf of the city.

• C. 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.

• (Code 1954 § 20.69)

The city tax collector must enter in appropriate columns in the delinquent list opposite the description of each parcel of land sold, the date of sale and the total amount for which such parcel of land was sold. In case of a subsequent redemption the city clerk must make a note of such redemption and the date thereof on the margin of the delinquent list opposite the description of the land sold. Wherever by any other section of this chapter, 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 such sections. Whenever any sale is canceled, the city clerk shall be notified thereof and shall enter the fact and date of such cancellation upon the margin of the delinquent list opposite the description of the property involved. (Code 1954 § 20.70)

• A. A redemption of property sold may be made by the owner, his or her agent, or any party in interest, within 5 years from the date of sale to the city, or at any time prior to the entry of sale of land by the city.

• B. Redemption must be made to the city treasurer on an estimate furnished by the city clerk in lawful money of the United States. The treasurer must account to the city for all moneys received under such redemption.

• (Code 1954 § 20.71)

• A. If property is not redeemed within 5 years from the date of the sale to the city, the city tax collector, or his/her successor in office, must make the city a deed for the property.

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA § 3.12.200

OROVILLE CODE

§ 3.12.240

• B. Such deed shall be in substance and may be in form as provided by Section 3785 of the Political Code of the state. Such deed shall be recorded in the office of the county recorder.

• (Code 1954 § 20.72)

When property has been sold to a purchaser at delinquent tax sale, other than the city, in pursuance of Section 3.12.150, the city tax collector must immediately execute a deed to such purchaser, or his/her assigns, conveying such property; provided, that 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. Such deed shall be in substance and may be in form as provided by Section 3785b of the Political Code of the state.

(Code 1954 § 20.73)

• A. The deed referred to in the 2 preceding sections, duly acknowledged or proved, shall be primary evidence that:

  1. The property was assessed as required by law;

  2. The property was equalized as required by law;

  3. The taxes were levied in accordance with law;

  4. The taxes were not paid;

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

  6. The property was not redeemed;

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

  8. 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.

• B. Such deed, duly acknowledged or proved shall be (except as against actual fraud) conclusive evidence of the regularity of all other proceedings from the assessment by the city assessor, inclusive up to the execution of the deed.

• (Code 1954 § 20.74)

The assessment book or delinquent list, or copy thereof, certified by the city clerk, 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 the forms of law in relation to the assessment and levy of such taxes have been complied with. (Code 1954 § 20.75)

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

REVENUE AND FINANCE

§ 3.12.240

§ 3.12.260

• A. The city tax collector shall have power, and it is hereby made his or her duty at any time after receiving from the city clerk the assessment books in pursuance of the provisions of Section 3.08.160, to collect the taxes due on personal property, except when real estate is liable therefor, by seizure and sale of any personal property owned by the delinquent.

• B. The sale must be made at public auction, and of a sufficient amount of the property to pay the taxes, percentage and costs.

• C. The sale must be made after one week's notice of the time and place thereof, given by publication in a newspaper of general circulation published in the city, or by posting in 3 public places for a like period.

• D. For seizing or selling personal property for taxes, the city assessor may charge in each case the sum outlined in the Master Fee Schedule and the costs, if the personal property is advertised, for advertising the same, and in addition thereto the same mileage and keeper's fees, as is allowed by law to the sheriff of the county, when seizing and keeping property, subject to execution under attachment.

• E. 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.

• F. All excess over the taxes, percent, 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, his or her heirs or assigns.

• G. The unsold portion of any property may be left at the place of sale at the risk of the owner. (Code 1954 § 20.76)

• A. The city tax collector shall, on or before the last day of June of each year, attend at the office of the city clerk with the delinquent list, with all items collected marked "PAID" thereon. The city clerk shall then carefully compare the list with the assessment of persons and property not marked "PAID" on the assessment book, and when taxes have been paid, must note the fact in the appropriate column in the assessment book.

• B. The city clerk shall then administer to the city tax collector an oath, to be written and subscribed in the delinquent list, that every person and all property assessed in the delinquent list on which taxes have been paid has been credited in the list with such payment.

(Code 1954 § 20.77)

etc.

• A. It shall be the duty of the city tax collector within 30 days after the sale of any land for delinquent taxes to furnish to the city clerk a complete printed list of all such land so sold, and thereupon the city clerk shall enter upon the assessment book of the current year immediately after the description of the property the fact that such property has been sold for taxes, and the date of such sale. The city clerk shall transmit such list to the assessor who shall thereupon enter upon the proper books of his or her office the fact that such property has been sold for taxes and the date of such sale.

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

OROVILLE CODE

§ 3.12.260

§ 3.12.290

• B. The city clerk shall then foot up the amount of taxes unpaid, and credit the city tax collector with the amount, and have a final settlement with him or her. The delinquent list shall remain on file in the city clerk's office.

• C. At the time mentioned in Section 3.12.100(B), such collector must make an affidavit, endorsed on the list, that the taxes not marked "PAID" have not been paid.

• (Code 1954 § 20.78)

• A. Any taxes, penalties or costs thereon heretofore or hereafter paid more than once, or heretofore or here-after erroneously or illegally collected, or any taxes heretofore or hereafter paid upon any assessment in excess of the actual cash value of the property so assessed by reason of a clerical error of the city assessor as to the excess in such cases, or any taxes heretofore or hereafter paid upon any erroneous assessment of improvements on real estate not in fact in existence, when such taxes became a lien, may by order of the city 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 claim therefor verified by the person who has paid such tax, or by his or her guardian, or in case of his or her death, by his or her executor or administrator. Such claim must be filed within 3 years after the making of the payment sought to be refunded.

• C. In no case shall any judgment be rendered in favor of plaintiff in any action brought for the endorsement or allowance of any rights or claims under this section, if the action be brought by an assignee of the person paying the tax, or by any person other than the person who has paid such tax, or by his or her guardian, or in case of his or her death, by his or her executor or administrator.

(Code 1954 § 20.79)

When property that is exempt from taxation 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 city council may, upon satisfactory proof thereof, with the written consent of the city attorney, and by an order entered upon its minutes, direct the city clerk to cancel such assessment. If real property has been sold to the city for nonpayment of the tax levied on such property, or improvements so erroneously assessed, and a certificate of sale or deed therefor has been issued to the city, and the city has not disposed of the property so sold, the order of the city council shall also direct the county recorder to cancel the certificate of sale or deed so issued, so far as the same relates to such exempt property or nonexisting improvements. (Code 1954 § 20.80)

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

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

REVENUE AND FINANCE

§ 3.12.290

§ 3.12.340

• B. If the property assessed under such double assessment has been sold to the city, and a certificate of sale or deed therefor has been issued to the city, the order of the city council shall further 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, that 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.

(Code 1954 § 20.81)

In case the city 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 city clerk and collector. Thereupon the council shall make and enter in its minutes an order authorizing the county recorder to cancel such erroneous certificate or deed. (Code 1954 § 20.82)

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 certificate of sale, or in the deed issued thereon, may be corrected by the city tax collector, or his/her successor in office, upon an order of the city council, entered upon its minutes, directing correction, by the issuance of a new or amended certificate of sale, or tax deed, when it can be determined by the assessment and subsequent proceedings what was originally intended. When a new or amended certificate of sale or tax deed is issued under the provisions, such certificate or 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 the new or amended certificate of sale or deed. The provision herein relative to correction of errors in certificates of sale and deeds shall apply only to all sales of property heretofore or hereafter made wherein the city was or is the purchaser.

(Code 1954 § 20.83)

Any taxes, penalties and costs paid more than once or erroneously or illegally collected may by order of the city council, be refunded by the city treasurer on a proper demand approved by the city attorney and signed by the finance committee of the city council. (Code 1954 § 20.84)

When property is left off the assessment roll in error, and the error is discovered prior to March first of the year following, the city assessor shall prepare a supplementary roll on like forms as the regular assessment roll and shall turn same over to the city tax collector charging him or her with the amount thereof. Should such error not be discovered until after penalty dates, penalties shall not be added.

(Code 1954 § 20.85)

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

OROVILLE CODE

§ 3.12.340

§ 3.12.370

If the city tax collector discovers before delinquent sale that on account of irregular assessment, or of any other error, any land ought not to be sold, he or she shall not offer the same for sale, and the city council shall cause the assessor to enter the uncollected taxes upon the assessment book of the next succeeding year, to be collected as other taxes entered thereon. (Code 1954 § 20.86)

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.

(Code 1954 § 20.87)

• A. In case property assessed for taxes is purchased by the city, pursuant to provisions of Section 3.12.280, 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.

• B. In case an assessment is made under the provisions of this section, and the lands are not redeemed from a previous sale had under Section 3.12.280, no sale shall be had under the assessment authorized by this section.

• C. In case property is sold to the city, pursuant to Section 3.12.280, and is subsequently assessed pursuant to this section, no person shall be permitted to redeem from such sale, except upon payment of the amount of such subsequent assessments, costs, fees and penalties.

(Code 1954 § 20.88)

• A. In all cases where real estate has been sold, or may hereafter be sold for delinquent taxes to the city, and the city has not disposed of the same, the person whose real property has been or may hereafter be sold, his or her heirs, agents, executors, administrators, or other successors in interest, shall, at any time after the same has been sold to the city, and before the city shall have disposed of the same, have the right to redeem such real estate by paying to the city treasurer the amount of taxes, penalties and costs due thereon at the time of the sale, and also all taxes that were a lien upon such real estate at the time such taxes became delinquent; and also all unpaid taxes of every description assessed against the property for each year since the sale, or if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, with penalties from the first day of July of each of such years, respectively, at the same rate, to the time of redemption, and also all costs and expenses of such redemption, and penalties of 10% per annum if redeemed within 5 or any greater number of years therefrom. The penalty shall be computed upon the amount of each year's taxes in like manner, reckoning from July 1st of the year when the lands would have been sold for the taxes of that year, if there had been no previous sales thereof.

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

REVENUE AND FINANCE

§ 3.12.370

§ 3.12.380

• B. The city clerk shall, on the application of the person desiring to redeem, make an estimate of the amount to be paid, and shall give him or her triplicate 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 such certificates, one to the redemptioner, and one to the city clerk.

(Code 1954 § 20.89)

• A. In all cases where a lot, piece or parcel of land contained in any assessment has been sold or may hereafter be sold for delinquent taxes to the city, and the city has not disposed of the same, a partial redemption may be made, separately from the whole assessment, of any such lot, piece or parcel of land, as follows:

• B. If such lot, piece or parcel of land has a separate valuation on the assessment roll, such partial redemption shall be made in the manner following: In the estimate provided for in the preceding section, the city clerk shall estimate the amount of city taxes due on such lot, piece or parcel of land, together with a proper proportion of the taxes due on personal property under such assessment, and such redemption shall be made in the manner provided for in the preceding section.

• C. If such lot, piece or parcel of land does not have a separate valuation on the assessment roll, the city clerk shall investigate and ascertain the relative or proportionate value such lot, piece or parcel of real property bears to the whole tract assessed, and the city clerk shall estimate the amount of such taxes due on such lot, piece or parcel of land according to such relative or proportionate value and the taxes due on any improvements on the portion sought to be so redeemed, together with a relative proportion of the taxes due on personal property under such assessment, whereupon such redemption shall be made in the manner provided for in the preceding section; 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.

• D. A notice by registered mail of the proposed division must be given by the city clerk to the person to whom the same was assessed, if known to the city clerk, and if not so known, by posting a notice of such proposed division for a period of 20 days in 3 public places in the city, and if no protest against such division be filed with the city clerk within 20 days from the date of the posting or mailing of such notice, the city clerk shall thereupon issue an estimate as above stated.

• E. In cases where written protest is filed within 20 days to such division, the city clerk shall withhold his or her estimate and refer the matter to the city council for decision. The city council shall set a time for hearing the protest, and cause a notice of the date of such hearing to be mailed by the clerk to the person who has filed a written protest with the city clerk, as above provided, at the post office address named in such protest, at least 5 days prior to the date of such hearing. At the termination of such hearing the city council may confirm the act of the city clerk or modify or set aside the same and its decision in the premises shall be final. In the event of such reference to the city council and of its dividing the assessment, the estimate of the city clerk shall conform to the action of the city council.

• F. A partial redemption may be made in like manner, separately from the whole assessment

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA § 3.12.380

OROVILLE CODE

§ 3.12.420

of an undivided interest in any real property, if such property has a separate valuation on the assessment roll; the city clerk estimating the amount of taxes due on such undivided interest according to the proportion which such interest in the real property bears to the whole assessment. The recorder shall note, on the margin of the record of the certificate of sale a description of the property of undivided interest redeemed under this section, and shall specifically set forth the several amounts of taxes paid upon such redemption. (Code 1954 § 20.90)

• A. At any time after the assessment book has been received by the city 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 such collector under protest, which protest shall be in writing, and shall specify whether the whole assessment is claimed to be void, or if part only, 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 a voluntary payment.

• B. Such owner may at any time within 6 months, after such payment, bring an action against the city, in the superior court, to recover the tax so paid under protest; provided, however, that no recovery shall be had in any such action unless such action be brought by such owner or his/her 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 be brought by an assignee of such owner, or by any one other than the persons last hereinabove designated. If it shall be adjudged that the assessment, or the part thereof referred to in the protest, was void on the ground specified in the protest, judgment should be entered against the city therefor.

(Code 1954 § 20.91)

The city assessor must, between the first Monday of March and the first day of August, collect the taxes on all personal property, when in his or her opinion, such taxes are not a lien upon real property, sufficient to secure the payment of the taxes, and such taxes shall be immediately due and payable, and all provisions of the Revenue and Taxation Code of the state, which are not inconsistent with the provisions of this chapter relative to the collection of taxes on personal property shall apply to govern the city assessor in the collection of such taxes. (Code 1954 § 20.92)

The provisions of Chapter 21, Sections 2700 to 2707, inclusive of Part 3, Division 1 of the Revenue and Taxation Code of the state providing for the payment of personal property taxes on the secured assessment roll in installments at the time and in the manner provided for the payment of real property taxes are, by reference, incorporated herein and made a part hereof. (Code 1954 § 20.93)

The city assessor shall be governed as to the amount of taxes to be by him or her collected on personal property, by the city rate of the previous year.

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

REVENUE AND FINANCE

§ 3.12.420

§ 3.12.430

(Code 1954 § 20.94)

Whenever the city shall have become the owner of any property sold for taxes, and the deed thereto has been duly recorded, the city council may at any time thereafter sell and dispose of such property either at public auction, or by private sale, and upon such terms and conditions as may seem advisable to the city council.

(Code 1954 § 20.95)

Downloaded from https://ecode360.com/OR4980 on 2026-07-07

City of Oroville, CA

REVENUE AND FINANCE

§ 3.16.010

§ 3.16.050