Chapter 3.04 — TAXATION IN GENERAL

The following words when used in this chapter shall, for the purpose of this chapter, have the meanings respectively ascribed to them in this section:

Assessor. The word "assessor" shall mean the city assessor.

Collector. The word "collector" shall mean the city tax collector. (Code 1954 § 20.1)

• A. The assessment and tax collection duties, and the collection of assessments levied for municipal improvements, now performed by the assessor and the tax collector of the city, are hereby transferred to the assessor and tax collector of the county for the purpose of assessment and collection of and for ad valorem property taxes that become a lien after the adoption of this section, and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1965.

• B. Hereafter all duties performed by the city assessor, other than the assessing of property in city, and all duties performed by the city tax collector, other than the collection of ad valorem taxes on property that becomes a lien after the adoption of this section and the collection of assessments for municipal improvements becoming due and payable on and after July 1, 1965, are hereby transferred to and are to be performed by the city clerk.

• (Ord. 1023 §§ 2, 3)

• A. There shall be assessed, levied and collected annually in the city a tax upon the property within the city, which tax when collected shall be paid into the treasury of the city as a revenue for general purposes.

• B. Interest and Principal on Bonds. There shall be assessed, levied and collected annually in the city a tax upon the property within the city sufficient to pay the amount of principal and interest which may become due upon any bonds of the city prior to the collection of taxes for the next succeeding year, which taxes when collected shall be paid into the treasury of the city for the purpose of redeeming the bonds and paying the interest which is or may be due thereon.

• C. Authorized by Charter. There shall be assessed, levied and collected annually in the city any tax which may be required for any of the purposes authorized by the Charter of the city, which taxes when collected shall be paid into the treasury of the city and used for the purposes specified in the Charter and for which such taxes were levied.

• D. Authorized by State Law or City Ordinance. There shall be assessed, levied and collected annually in the city upon the property therein any other amount or tax required to be assessed, levied or collected under any law of the state, the provisions of this Code or any other ordinance of the city.

• (Code 1954 §§ 20.2—20.5)

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City of Oroville, CA

REVENUE AND FINANCE

§ 3.04.040

§ 3.04.070

The city council must on or before the fourth Monday of August of each year fix the rate of city taxes designating the number of such levy for each fund on each $100.00 of property at its assessed value and must levy city taxes upon the taxable property in the city. (Code 1954 § 20.6)

• A. Every tax shall have the effect of a judgment against the person, and every lien created by this chapter has the force and effect of an execution duly levied against all property of the delinquent and the judgment is not satisfied, nor the lien removed until the taxes are paid or the property sold for the payment thereof.

• B. Every tax due upon personal property is a lien upon the real property of the owner thereof, from and after 12:00 noon on the first Monday in March in each year.

• C. 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 improvements, which several liens attach as on the first Monday of March in each year.

(Code 1954 § 20.7)

• A. Defects in description or defects in form or clerical omissions of the city assessor, or clerical errors of the city assessor, in any assessment book, when it can be ascertained from the assessment book, or from the city assessor's map or block books, or other papers in the city assessor's office, what was intended, or what should have been assessed, may, with the written consent of the city attorney, be supplied or corrected by the city assessor at any time after the assessment was made, prior to the sale for delinquent taxes; provided, that where such change will decrease the amount of taxes charged against the taxpayer by reason of such assessment, the consent of the city council, shall also be necessary to such change; provided further, that where such change will increase the amount of taxes charged against the taxpayer by reason of such assessment, the person so charged shall be given at least 5 days notice of the time when the matter will be heard by the city council. The taxpayer may at such time present any objections he or she may have to such change to the city council and its decision in the matter shall be conclusive.

• B. The date and nature of every such correction shall be entered on the assessment book opposite the assessment and the written authority therefor shall be filed by the city assessor with the city clerk and preserved by the city clerk as a public record. The city clerk shall make the proper changes or credits in his or her account with the city tax collector.

• (Code 1954 § 20.8)

• A. When the omission, error or defect has been carried into a delinquent list or any publication, the list or publication may be republished as amended, or notice of the correction may be given in a supplementary publication.

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City of Oroville, CA

OROVILLE CODE

§ 3.04.070

§ 3.04.120

• B. The publication must be made in the same manner as the original publication, and for not less than one week.

(Code 1954 § 20.9)

In the assessment of land, advertisement and sale thereof for taxes, initial letters, abbreviations and figures may be used to designate the township, range, section or part thereof. Such other abbreviations may be used as may be approved by the city council; provided, that a written or printed explanation of such abbreviation shall appear on each page of the assessment roll or book.

(Code 1954 § 20.10)

No assessment or act relating to assessment or collection of taxes shall be illegal on account of informality, nor because the same was not completed within the time required by law. (Code 1954 § 20.11)

Taxes must be paid in legal tender pursuant to the laws of the United States. (Code 1954 § 20.12)

A tax levied for a special purpose, shall be paid into such funds as may be directed. (Code 1954 § 20.13)

As far as applicable, and when not otherwise provided in and by this chapter, the provisions of state law governing the assessment, levy and collection of county taxes shall be construed to govern the assessment, levy and collection of taxes within the city, and are hereby adopted and made a part of this chapter.

(Code 1954 § 20.14)

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City of Oroville, CA

REVENUE AND FINANCE

§ 3.08.010

§ 3.08.030