Chapter 3.12 — LEVY AND COLLECTIONS
Oroville Municipal Code · 2026-07 edition · updated 2026-09-27 · Oroville
§ 3.12.010. Notice as to when taxes due and payable—Installment payments, penalties, etc.¶
§ 3.12.020. Partial payments on lots separately assessed.¶
§ 3.12.030. Taxes payable at office of collector—Receipt.¶
§ 3.12.040. Collector to pay money to treasurer daily.¶
§ 3.12.050. Collector to make monthly statement to clerk.¶
§ 3.12.060. Date unpaid taxes delinquent—Penalty—Collection.¶
§ 3.12.070. Duty of collector after collections made.¶
§ 3.12.080. Delivery of delinquent list to clerk—Final settlement with collector.¶
§ 3.12.090. Duty of clerk after settlement with collector—Charging collector with…¶
§ 3.12.100. Publication of delinquent list and notice of sale.¶
§ 3.12.110. Additional penalty to be collected for each lot, etc., sold.¶
§ 3.12.120. Property to be sold to city on day fixed for sale.¶
§ 3.12.130. Right of owner or person in possession to pay taxes on day of sale.¶
§ 3.12.140. Right of city to bring suit for taxes, penalties, etc.¶
§ 3.12.150. Property not purchased by city to be sold at auction to highest…¶
§ 3.12.160. Owners, etc., not to remove or destroy improvements on property sold to city.¶
§ 3.12.170. City entitled to rents, issues and profits from property…¶
§ 3.12.180. Record of sale and subsequent redemption to be noted in delinquent…¶
§ 3.12.190. Redemption of property sold to city may be made by any party in interest…¶
§ 3.12.200. Failure to redeem property sold to city within 5 years—Deed to city.¶
§ 3.12.210. Deeds to purchasers other than city.¶
§ 3.12.220. Deed as primary evidence.¶
§ 3.12.230. Assessment book or delinquent list as prima facie evidence.¶
§ 3.12.240. Powers of collector as to collection of taxes due on personal…¶
§ 3.12.250. Collector to report items "paid" on delinquent list to city clerk—Duty of…¶
§ 3.12.260. Report of lands sold for delinquent taxes—Duty of clerk to report to assessor,¶
§ 3.12.270. Refund of taxes, penalties or costs—When judgment not to be rendered.¶
§ 3.12.280. Procedure in case of erroneous assessments.¶
§ 3.12.290. Double assessments.¶
§ 3.12.300. Erroneous certificate of sale or deed.¶
§ 3.12.310. Correction of errors after sale generally.¶
§ 3.12.320. Refund of taxes—Penalties and costs erroneously collected.¶
§ 3.12.330. Supplementary roll for omitted property.¶
§ 3.12.340. Duty of collector upon discovery of error prior to sale.¶
§ 3.12.350. Effect of misnomer, etc., on sale.¶
§ 3.12.360. Assessment of property sold to city.¶
§ 3.12.370. Redemption of property sold to city by owner, etc., after sale—Payment of…¶
§ 3.12.380. Partial redemption of property sold to city after sale.¶
§ 3.12.390. Payments under protest.¶
§ 3.12.400. Time and manner of collections of taxes on personal property.¶
§ 3.12.410. Adoption of state law as to payment of personal property taxes.¶
§ 3.12.420. Rate to be used in collection of taxes on personal property.¶
§ 3.12.430. Disposition by city of property purchased at tax sales.¶
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