Chapter 4.28 — PROPERTY TAXES

This chapter may be designated and cited as "the tax ordinance."

(Ord. 3366 § 2, 1937: Ord. 3108 § 88a, 1933)

The fiscal year of the city shall begin on the 1st day of July of each year and shall conclude at the end of the 30th day of June following, of each succeeding year.

(Ord. 3108 § 1, 1933)

For the purpose of taxation under this chapter, "real estate" or "real property" shall not include machinery, equipment, vault doors and fixtures, used for purposes of trade, manufacture, business or profession, regardless of attachment to land or buildings, if not essential for the support of the building, structure or superstructure in which housed, and when removable therefrom without material injury thereto. Such enumerated items shall not, however include elevators, plumbing, heating, lighting, lighting and power-generating apparatus, air conditioning apparatus or other machinery or apparatus when employed for the utilization of the building as distinguished from the conduct of a trade, manufacture, business or profession in such building.

(Ord. 4014 § 1, 1947: Ord. 3108 § 2, 1933)

"Taxes" means and includes the taxes and/or assessments levied under the provisions of this chapter or other ordinances of the city and of laws of the state for the acquisition and/or improvement of property, where such taxes and/or assessments are collected with and in the same manner as other city taxes; provided, however, that the provisions of Sections 4.28.385 and 4.28.445 relating to refunds shall not be applicable to the taxes and/or assessments levied under the provisions of the general laws of the state or ordinances of the city, unless the act or ordinance pursuant to which any such special assessment has been levied and collected specifically provides for such refund and then only to the extent and in the manner so specifically provided in said law or ordinance.

(Ord. 3108 § 87, 1933)

It shall be the duty of the city assessor, tax and license collector, between the 1st day in March and the 1st day in July of each year, to make and complete a list or assessment roll of all such taxable property within the city, and to assess such property to the persons by whom it was owned or claimed, or in whose possession or control it was at 12:01 a.m. on the 1st day in March, when known, and when any owner is unknown, then to an unknown owner or owners.

(Ord. 4853 § 1 (part), 1968; Ord. 3235 § 1, 1935: Ord. 3108 § 3, 1933)

A.

He must exact from each person a statement under oath setting forth specifically all the real and personal property within the city not exempt from taxation owned by the person or in his possession, or under his control or management at 12:01 a.m. on the 1st day in March, and it is required that such person file such statement with the city assessor, tax and license collector, between the 1st day in March and the 1st day in July of each year, and at any time during, before or after such dates, furnish such information or records for examination as may be required by the city assessor, tax and license collector to make a proper assessment; provided, however, that no assessment shall hereafter be rendered invalid by reason of the failure of the city assessor, tax and license collector to demand or secure the statement required by this section prior to the making thereof. The statement shall be in writing showing separately:

All such property belonging to, claimed by or in the possession or under the control or management of the person;

All such property, belonging to, claimed by, or in the possession or under the control or management of any firm of which the person is a member;

All such property belonging to, claimed by, or in the possession of, or under the control or management of any corporation of which the person is the president, cashier, secretary or managing agent;

An exact description of all lands, improvements and personal property, money, gold dust, bullion and/or other valuables within the city not exempt from taxation and the names of the persons with whom such valuables may be deposited, and the places in which they may be found;

Whenever 1 member of a firm or 1 of the proper officers of a corporation has made a statement showing the property of the firm or corporation, another member of the firm, or other officer need not include such property in the statement made by him; but his statement must show the name of the person or officer who made the statement in which the property is included. The city assessor, tax and license collector shall furnish blank forms for the statements provided for in this section, with a form of affidavit affixed thereto which must be substantially as follows:

"I, _______, do swear that the foregoing list contains a full and correct statement of all property within the City of Pasadena subject to taxation which I, or any firm of which I am a member, or any corporation, association or company of which I am president, secretary, cashier or managing agent, owned, claimed, possessed or controlled at 12:01 a.m. on the first day in March of this year, for which a full and correct statement has not already been filed this year, with the City Assessor, Tax and License Collector, and that I have not, in any manner whatsoever, transferred or disposed of any property, or placed any property out of the City of Pasadena or my possession for the purpose of avoiding any assessment upon the same, or of making this statement."

B.

The affidavit to the statement on behalf of a firm or corporation must state the principal place of business of the firm or corporation and in other respects must conform substantially to the preceding form.

C.

The statement herein required must be furnished by the owner; provided his agent may furnish the same when the owner is prevented from so doing, due to his absence from the city.

(Ord. 4853 § 1 (part), 1968; Ord. 3235 § 2, 1935: Ord. 3108 § 4, 1933)

The city assessor, tax and license collector may fill out the statement at the time he presents it, or he may deliver it to the person and require him within an appointed time to return the same to him properly filled out.

(Ord. 3108 § 5, 1933.)

The city assessor, tax and license collector shall have the same power and shall be vested with the same authority within the limits of the city as has been granted to the county assessor, by the provisions of Section 3632 of the Political Code with reference to making assessments; provided, however, that all money received by the city assessor, tax and license collector under the provisions of Section 3632 must be by him paid daily into the city treasury.

(Ord. 3108 § 6, 1933)

If any person, after demand by the city assessor, tax and license collector, neglects or refuses to give under oath the statement herein provided for, or to comply with the requirements of this chapter, the city assessor, tax and license collector must note the refusal in the assessment book opposite the name of such person, and must make an estimate of the value of the property of such person, and the value so fixed by the city assessor, tax and license collector must not be reduced by the legislative body of the city sitting as a board of equalization, but it may increase same after notice in the manner provided in Section 4.28.120.

(Ord. 3108 § 7, 1933)

All exemptions from property taxation provided for in the Constitution or Revenue and Taxation Code of the state are authorized hereunder. All claims for exemptions shall be made in the manner prescribed by Sections 251 et seq. of the

Revenue and Taxation Code of the state, except that the affidavit therein specified shall be filed with the city assessor, tax and license collector. Failure to file the affidavit as herein provided shall be deemed a waiver of any and all claims or right for such exemption by any person, institution or association by whom, or on whose behalf, the exemption is claimed.

(Ord. 4923 § 1, 1969: Ord. 3235 § 3, 1935: Ord. 3108 § 8, 1933)

A.

Whenever the city assessor, tax and license collector deems it necessary to obtain an accurate description of any tract or lot of land in the corporate limits of the city, he may require the owner or his agent to furnish the same, with any title papers he may have in his possession, and if on demand the owner or agent neglects or refuses to furnish the same, the city assessor, tax and license collector may employ a surveyor or engineer to make out a description of the boundaries and location thereof, and a statement of the quantity of the land therein and the expense of such survey must be returned to the city controller of the city, who must add the amount to the taxes assessed upon the property.

B.

The demand of each surveyor or engineer, for services rendered shall be paid in the same manner as are all other authorized demands against the city.

(Ord. 3108 § 9, 1933)

If the owner, claimant or person in possession or control of any property for which a full and correct statement has not been filed by another person is absent or unknown, the city assessor, tax and license collector must make an estimate of the value of the property. If the name of the absent person is known to the city assessor, tax and license collector, the property must be assessed to such name; if unknown, the property must be assessed to an unknown owner or owners.

(Ord. 3108 § 10, 1933)

All personal property consigned for sale to any person within the city from any place outside the city, which is located in the city at 12:01 a.m. on the 1st day in March must be assessed as other property.

(Ord. 4853 § 1 (part), 1968; Ord. 3235 § 4, 1935: Ord. 3108 § 11, 1933)

When any person is assessed as trustee, agent, bailee, guardian, executor or administrator, his representative designation must be added to his name, and the assessment entered on a separate line of the assessment roll from his individual assessment.

(Ord. 3108 § 12, 1933)

All property wilfully concealed, removed, transferred or misrepresented, by the owner or agent thereof to evade taxation, upon discovery must be assessed at not exceeding 10 times its value, and the assessment so made must not be reduced by the board of equalization, and property discovered by the city assessor, tax and license collector to have escaped assessment for the last preceding year, if such property is in the ownership or under the control of the same person who owned or controlled it for such preceding year, may be assessed at double its value.

(Ord. 3108 § 13, 1933)

A.

The city assessor, tax and license collector must prepare an assessment book with appropriate headings in which the city assessor, tax and license collector must list all property within the city, which property must be specified in separate columns or otherwise separately designated under appropriate headings as follows:

The name and post office address, if known, of the person to whom the property is assessed;

Land, by metes and bounds or other descriptions sufficient to identify it, and the number of the lot and block in accordance with the system of numbering as the same may appear upon official maps of the city or county of Los Angeles, and the improvements thereon;

All personal property showing the number, kind, amount and quality; but a failure to enumerate in detail such personal property shall not invalidate the assessment;

The cash value of the land;

The cash value of improvements on such land;

The cash value of improvements on land assessed to persons other than the owners of the land;

The cash value of all personal property other than money;

The amount of money;

The total value of all property;

The amounts allowed as householders exemptions as provided by the Constitution of the state;

The amounts allowed as veterans exemptions, as provided by the Constitution of the state.

B.

Taxable improvements located upon land exempt from taxation, shall, as to the manner of assessment be assessed as other taxable improvements upon the assessment book. No value shall, however, be assessed against exempt land, nor under any

circumstances shall the land be charged with or become responsible for the assessment made against any taxable improvements located thereon.

C.

The city assessor, tax and license collector and his deputies shall have power to administer all oaths and affirmations necessary to the performance of his duties.

(Ord. 3235 § 5, 1935; Ord. 3108 § 14, 1933)

The city assessor, tax and license collector must prepare an index of the assessment book, which must show the name of the person to whom the property is assessed, the page or assessment number upon or under which his assessment appears, the post office address of the owner or of his agent, when known.

(Ord. 3108 § 15, 1933)

A.

On or before the first day in July of each year, the city assessor, tax and license collector shall complete his list or assessment roll, and shall attach his verified certificate thereto and deliver it and the books and maps he may have accompanying the same, and all the original statements of property given to him, to the city controller, and the city controller shall thereupon notify the legislative body of the city, and the city clerk shall thereupon notify the persons to whom the property is assessed of the fact, and of the time the legislative body of the city will meet to equalize assessments, by publication once of a notice in a daily newspaper published in the city, and in the meantime the assessment roll, books, maps and other papers accompanying the same must remain in the office of the city controller for the inspection of all persons interested.

B.

The certificate and oath required to be subscribed by the city assessor, tax and license collector and his deputies and annexed to his assessment list in the assessment book will be substantially as follows:

"I, ____, City Assessor, Tax and License Collector or Deputy City Assessor, Tax and License Collector (as the case may be), of the City of Pasadena do certify and swear that between the first day in March and the first day in July, 19, I have made diligent inquiry and examination to ascertain all property within the city subject to assessment by me, and that the same has been assessed on the assessment book equally and uniformly according to the best of my judgment, information and belief, at its full cash value, and that I have faithfully complied with all the duties imposed on the City Assessor, Tax and License Collector under the provisions of the revenue laws and the Charter and ordinances of this city in reference thereto, and that I have not imposed any unjust or double assessment through malice, ill-will or otherwise; nor allowed anyone to escape a just or equal assessment through favor, reward, or otherwise."

C.

But failure to take or subscribe such affidavit or any affidavit, or make such certificate, will not in any manner affect the validity of the assessment.

D.

The city assessor, tax and license collector shall prepare and maintain a map-book setting forth therein a map and description of the various lots, blocks and other real property within the city, and mark therein opposite each description the name of the person to whom it is assessed, and the assessed value of land and improvements for each succeeding year.

(Ord. 4853 § 1 (part), 1968; Ord. 3235 § 6, 1935: Ord. 3108 § 16, 1933)

The lands once described on the assessment book need not be described a 2nd time, but any person claiming the same and desiring to be assessed therefor, may have his name inserted with that of the person to whom such land is assessed.

(Ord. 3108 § 17, 1933)

The city assessor, tax and license collector and his sureties are liable on his official bond or bonds for all taxes on property within the city which, through his willful failure or neglect is unassessed.

(Ord. 3108 § 18, 1933)

Any taxpayer who has knowledge of any property that has escaped taxation as provided in the preceding sections may file with the legislative body of the city an affidavit setting forth the fact that the property through the willful failure or neglect of the city assessor, tax and license collector has escaped taxation, together with the description of the property as near as such taxpayer may be able to give; whereupon the legislative body of the city shall direct the city attorney to commence an action on the city assessor, tax and license collector's bond and/or bonds for the amount of taxes lost from such willful failure or neglect.

(Ord. 3108 § 19, 1933)

The legislative body shall meet at the room fixed for holding its meetings, on the Tuesday following the 2nd Monday in July in each year, as a board of equalization to examine the assessment books and to equalize the assessment of property in the city, commencing at 10 a.m. of said day, and shall continue in session for that purpose from time to time until the business of equalization is disposed of, but not later than the Tuesday following the 4th Monday in July. The meetings of the board of equalization shall be public. The city clerk shall be the clerk of the board of equalization, and the chairman of the legislative body of the city shall be the chairman of the board of equalization.

(Ord. 5114 § 1 (part), 1973: Ord. 3235 § 7, 1935: Ord. 3108 § 20, 1933)

Except as provided in Section 4.28.075, the board of equalization shall have power to increase or diminish the amount of any assessment contained in the assessment roll so as to equalize the assessment of the property in the city, both as to real and personal property in the manner provided in Sections 4.28.120 and 4.28.125.

(Ord. 3108 § 21, 1933)

Before any such assessment shall be increased, 2 full days' notice shall be given to the person to whom the property is assessed or his agent, and such person or his agent shall have the right to be heard before the board under oath.

(Ord. 3108 § 22, 1933)

No reduction shall be made in the valuation of property, unless the person affected thereby, or his agent, makes and files with the board of equalization on or before the Friday preceding the 2nd Monday in July, in each year, a verified written application therefor, showing the facts upon which it is claimed such reduction should be made; provided that the time within which such verified written application must be filed shall not apply to assessments made under the provisions of Sections 4.28.130 and 4.28.135. Before the board of equalization grants the application or makes any reduction applied for,

it must first examine on oath the person or agent making the application touching the value of the property in question. No reduction shall be made unless the person or his agent making the application attends and answers all questions pertinent to the inquiry. Upon hearing the application, the board of equalization may subpoena such witnesses, hear and take such evidence in relation to the subject pending as in its discretion it may deem proper, and during the session of the board of equalization the city assessor, tax and license collector and any deputy whose testimony is needed, must be present and may make any statement or introduce and examine witnesses on questions before the board. When the assessment list or roll has been equalized it shall be returned to the city controller.

(Ord. 5114 § 1 (part), 1973: Ord. 3235 § 8, 1935: Ord. 3108 § 23, 1933)

The board of equalization may require the city assessor, tax and license collector to enter in the assessment book any property which has not been assessed, and any assessment made as prescribed in this section has the same force and effect as if made by the city assessor, tax and license collector before the deliverance of the assessment book to the clerk of said board.

(Ord. 3108 § 24, 1933)

During the session of said board it may direct the city assessor, tax and license collector to assess any taxable property that has escaped assessment, or to add to the amount, number or quantity of property when any false or incomplete statement has been rendered, and to make and enter correct assessments (at the same time canceling previous entries) when any assessment made by him is deemed by said board so incomplete as to render doubtful the collection of the tax; but the clerk of said board must notify all persons interested by letter deposited in the post office postpaid, and addressed to the person interested at least 5 days before action is taken, of the day fixed when the matter will be investigated.

(Ord. 3108 § 25, 1933)

The clerk of said board must record in a book to be kept for that purpose, all changes, corrections and orders made by said board, and during its session, or as soon as possible after its adjournment, must enter in the assessment book all changes and corrections made by said board, and on or before the 3rd day after the adjournment of said board, must deliver the assessment book so corrected, to the city controller and accompany the same with an affidavit thereto affixed, subscribed by him as follows:

"I, _______, do swear that as Clerk of the Board of Equalization of the City of Pasadena, I have kept correct minutes of all the acts of the board touching alterations in the assessment book; that all alterations agreed to or directed to be made, have been made and entered in the book, and that no changes or alterations have been made therein except those authorized."

(Ord. 3108 § 26, 1933)

The city controller, as soon as the assessment book is delivered to him by the clerk of the board of equalization, must proceed to add up the valuations, and enter the total valuation of each kind of property, and the total valuation of all property on the assessment book.

(Ord. 3108 § 27, 1933)

A.

On or before the 15th day of April in each year, the several heads of departments, officers, boards and commissions shall prepare an estimate in writing or the amount of expenditure, specifying in detail the objects thereof, required in their respective departments, offices, boards and commissions during the next fiscal year and file the estimate with the city manager. Duplicates of these estimates shall be sent to the city controller who shall compile the estimates for and under the direction of the city manager. On or before the 1st Monday in June in each year, the city manager shall prepare and submit to the legislative body of the city an estimate of the probable expenditure of the city for the succeeding fiscal year, giving the amount required to meet the interest and sinking funds for any outstanding funded debts, together with the amounts needed for salaries and the wants of all departments of the municipal government, in detail, specifically showing the amount necessary to be apportioned to each fund in the treasury. The estimate shall also show what amount of income and revenue is likely to be collected from fines, licenses and all other sources of revenue exclusive of taxes upon property, and shall set forth the probable amount that will be required to be levied and raised by tax upon all property in the city to meet the requirements of the fiscal year. The legislative body of the city shall annually, between the 15th day of June and 15th day of August, and by vote of 4 members thereof, make and adopt a budget of the amounts estimated to be required to pay the expenses of conducting the public business of the city for the fiscal year. The budget shall be prepared in such detail as to the aggregate sum and the items thereof allowed to each department, office, board or commission as the legislative body of the city may determine. After the budget is made and adopted, in accordance herewith, it shall be signed by the chairman of the legislative body of the city and city clerk, and the several sums shall then be appropriated for the fiscal year to the several purposes and departments, offices, boards or commissions therein named. The budget shall thereupon be filed in the office of the city controller.

B.

On or before the 1st Monday in September in each year, the legislative body of the city by ordinance shall fix the rate of taxes to be levied, and levy the tax upon all property in the city, both real and personal, necessary to raise sufficient revenue to pay the expenses of conducting the public business of the city, and pay principal and interest on any bonds for which taxes must be levied and any special taxes authorized by the city Charter for the current fiscal year.

(Ord. 4938 § 2, 1969; Ord. 3108 § 28, 1933)

A.

As soon as the legislative body of the city has fixed the rate of taxes for the year, or as soon as the rate has been otherwise fixed as provided by the Charter, the city controller must complete and enter in a separate column in the assessment book the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid on the property therein enumerated, and foot up the columns, showing the total amount of taxes, allowing the city assessor, tax and license collector to copy therefrom as convenient, and on or before the 4th Monday in September he must deliver the corrected and completed assessment book to the city assessor, tax and license collector, and charge the city assessor, tax and license collector with the full amount of the taxes levied, (and take a receipt for the amount of the taxes due thereon), and within 5 days after receipt of the assessment books the city assessor, tax and license collector must publish for 5 consecutive days in a newspaper of general circulation published in the city a notice specifying in substance:

That all taxes on personal property secured by real estate, all taxes on real estate, and all interest, charges and installments on assessments entered upon the tax rolls of the city shall be due and payable on a date to be fixed in the notice but not later than 15 days after the receipt of the completed assessment book by the city assessor, tax and license collector;

That said taxes will be delinquent on February 10th next thereafter at 5 p.m., and unless paid prior thereto, 6 percent will be added to the amount thereof;

The time and place at which payment of taxes may be made.

B.

The city assessor, tax and license collector may fix a date in advance of the due date when payments may be made.

(Ord. 5035 § 1, 1971; Ord. 4938 § 1 (part), 1969; Ord. 3951 § 1, 1946; Ord. 3295 § 1, 1936; Ord. 3108 § 29, 1933)

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 due on such lot, piece or parcel of land, and all taxes on personal property and penalties, if any. The city assessor, tax and license collector shall make an entry on the margin of the assessment book with deductions from the total assessment as extended on the assessment roll showing what certain property has been released by the payment of the taxes as herein provided, together with the amount of the taxes separately and specifically set forth.

(Ord. 3108 § 30, 1933)

The provisions of Section 2803 to Section 2808 inclusive of the Revenue and Taxation Code of the state, as amended to October 1, 1949, pertaining to separate valuation of interests in real property are adopted as a part of this chapter and by this reference incorporated herein as though fully set forth.

(Ord. 4117 § 1, 1949: Ord. 4075 § 1, 1948: Ord. 4005 § 1, 1947: Ord. 3108 § 30A, 1933)

The city assessor, tax and license collector must mark the date of payment of any tax, or of any partial payment, as the case may be, at an appropriate place in said assessment book.

(Ord. 3108 § 31, 1933)

All taxes must be paid at the office of the city assessor, tax and license collector unless the legislative body of the city by order, made on or before the day on which payments may be made as provided in Section 4.28.155, directs that the taxes must be collected at another designated place in the city; in which case the notice of the city assessor, tax and license collector must specify a time and place within the city when and where the city assessor, tax and license collector will attend to receive the payment of taxes.

(Ord. 3108 § 32, 1933)

Every tax so levied shall have the force and effect of a judgment against the person, and shall be and constitute a lien upon the real property situated in the city so assessed or owned by the person against whom the assessment is made or by the unknown owner of such property when assessed to an unknown owner. Every such tax and the lien thereof shall have the force and effect of an execution duly levied against all property owned by the person assessed, or by the unknown owner of such property, when assessed to an unknown owner. The judgment is not satisfied nor the lien removed until the tax assessed against the property is paid, or the property sold for the payment thereof; provided that the lien of every tax whether now existing or hereafter attaching shall cease to exist for all purposes after 30 years from the time the tax became a lien; and provided further that every tax whether now existing or hereafter levied shall be conclusively presumed to have been paid after 30 years from the time the same became a lien, unless the property subject thereto has been sold in the manner provided by law for the payment of the tax.

(Ord. 3108 § 33, 1933)

A.

It shall be the duty of the city assessor, tax and license collector to pay into the city treasury daily, all money collected for the city. He must deliver to and file with the legislative body of the city a written monthly statement under oath showing:

An account of all his transactions and receipts since his last settlement;

That all money collected by him as city assessor, tax and license collector, has been paid into the treasury.

B.

If the city assessor, tax and license collector refuses or neglects for the period of 10 days to make the payments and settlements required in this chapter, he is liable for the full amount of the taxes charged upon the assessment roll.

(Ord. 3108 § 34, 1933)

A.

On February 10th of each year at 5 p.m. all taxes, except taxes on personal property not secured by real estate, levied pursuant to this chapter and all interest, charges and installments on assessments entered upon the tax rolls of the city then unpaid shall be delinquent and thereafter the city assessor, tax and license collector must collect for the use of the city an additional 6 percent.

B.

Taxes on personal property not secured by real estate which are unpaid on August 31st of each year at 5 p.m. shall be delinquent and thereafter the city assessor, tax and license collector must collect for the use of the city an additional 6 percent.

C.

If taxes on the unsecured roll are unpaid on December 31st at 5 p.m. next following said August 31st, then an additional penalty of 1 percent attaches on the next following January 1st and on the 1st day of each month thereafter to the time of payment or to the time a court judgment is entered for the amount of the unpaid taxes and penalties, whichever occurs first.

(Ord. 5035 §§ 2, 3, 1971; Ord. 4938 § 1 (part), 1969; Ord. 4679 § 1, 1964; Ord. 3951 § 2, 1946: Ord. 3780 § 1, 1944; Ord. 3295 § 2, 1936: Ord. 3108 § 35, 1933)

On the 20th day of March at 5 p.m. of each year, the city assessor, tax and license collector must deliver to the city controller a complete delinquent list of all persons and property then owing taxes for the current year, and at the same time also return to the city controller the assessment roll. In the list so delivered must be set down in numerical or alphabetical order all matter and things contained in the assessment book, and relating to delinquent persons or property.

(Ord. 3108 § 36, 1933)

The city controller 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 for the current year, he must foot up the total amount of taxes so remaining unpaid and credit the city assessor, tax and license collector therewith and make a settlement with him of all taxes charged against him on the assessment book and must require from him the treasurer's receipt. The city controller shall require of the city assessor, tax and license collector an immediate account of any existing deficiency, and report the same to the legislative body of the city.

(Ord. 3108 § 37, 1933)

After the settlement prescribed in the preceding section, the city controller must charge the city assessor, tax and license collector with the amount of taxes due on the delinquent tax list for the current year with the penalty or penalties added thereto, and the cost of advertising and collecting, and within 5 days thereafter deliver the list to the city assessor, tax and license collector.

(Ord. 3108 § 38, 1933)

On or before the 5th day of April of each year, the city assessor, tax and license collector shall publish the delinquent list, which must contain the names of the persons and a description of the property delinquent (except where such delinquent property theretofore shall have been sold to the city under the provisions of Section 4.28.235, and not redeemed from the lien of such sale), and the amount of taxes and costs due opposite each name, with the taxes due on personal property added to the taxes due on real estate where the real estate is liable therefor, or where the several taxes are due from the same person.

(Ord. 3157 § 1, 1934: Ord. 3108 § 39, 1933)

The city assessor, tax and license collector must append and publish with the delinquent list a notice that 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, unless previously sold to the city and not redeemed from the lien of such sale. Such publication must be made once a week for 2 successive weeks in a newspaper of general circulation or supplement thereto, published in the city. If there is no newspaper of general circulation published in the city, then the list must be posted in 3 public places in the city. The notice 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 the place shall be in the office of the city assessor, tax and license collector.

(Ord. 4938 § 3, 1969; Ord. 3108 § 40, 1933)

On or before the hour of the day fixed by the city assessor, tax and license collector for the sale of the property for delinquent taxes, the city controller must furnish the city assessor, tax and license collector a report in condensed form of all property redeemed since the date of the tax sale for the preceding year. The city assessor, tax and license collector must use such report in the enforcement of the provisions of this chapter.

(Ord. 3108 § 41, 1933)

The city assessor, tax and license collector as soon as he has made the publications required by Sections 4.28.210 and 4.28.215, must file in the office of 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 of general circulation or supplement thereto, stating its

name, and place of publication, and the date of each appearance therein and in case there was no newspaper published in the city, that notices were posted in 3 public places in the city; which said affidavit shall be and is primary evidence of all the facts stated therein.

(Ord. 3108 § 42, 1933)

After February 10th at 5 p.m., of each year, the city assessor, tax and license collector must in addition to the taxes due on the delinquent list, together with the penalties for delinquency, add a charge of $3.00 on each lot, piece or parcel of land separately assessed, and on each separate assessment of personal property so delinquent, except as provided in Section 4.28.425, which amount must be paid into the city treasury and credited to the general fund of the city.

(Ord. 5035 § 4, 1971; Ord. 4938 § 1 (part), 1969; Ord. 4768 § 1, 1966: Ord. 4326 § 1, 1954: Ord. 3157 § 2, 1934: Ord. 3108 § 43, 1933)

On the day and hour fixed for the sale, all property upon which the taxes, penalties and costs have not been fully paid, or which property has not been previously sold to the city and not redeemed from the lien of such sale shall, by operation of law and the declaration of the city assessor, tax and license collector, be sold to the city, and the city assessor, tax and license collector, shall make an entry, "Sold to the City," in appropriate columns or as otherwise designated on the delinquent assessment list setting forth the date of sale and the total amount for which such parcel of land was sold, and he shall be credited with the amount thereof in his settlement made pursuant to the provisions of this chapter, provided, that on the day of 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.

(Ord. 3127 § 1, 1933: Ord. 3108 § 44, 1933)

Whenever property has been sold for taxes and remains unredeemed, upon each subsequent assessment the city assessor, tax and license collector shall enter upon the assessment book immediately after the description of the property the fact that the property has been sold for taxes and the date of such sale. Upon all bills or statements of or for taxes accruing on the property subsequent to the date of the sale, and prior to the redemption of the property, or the execution to the city of a deed therefor, shall be distinctly and legibly written, printed or stamped, the words, "Sold for Taxes," and also the date of such sale.

(Ord. 3108 § 45, 1933)

The city assessor, tax and license collector must make out certificates of delinquent tax sale for each piece or parcel of land sold, dated on the date of sale stating (when known) the name of the person assessed and a description of the land sold; that it was sold for delinquent taxes to the city, and giving the amount, year of the assessment, and specifying when the city will be entitled to a deed. Such certificate must be signed by the city assessor, tax and license collector, and filed with the city controller. The city assessor, tax and license collector before filing the same must enter in the assessment book the number and the date of the sale, the amount of taxes for which sold and also enter a corresponding number on the certificate. In case of the redemption of any of the property the city controller must enter on the margin of the certificate describing such property the fact of the redemption, giving the date thereof and by whom redeemed.

(Ord. 3108 § 46, 1933)

In all cases where property has been sold or may hereafter be sold to the city for delinquent taxes and the city has not disposed of same, or made entry thereon, the person whose estate has been or may hereafter be sold, his heirs, 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, or made entry thereon, have the right to redeem such property by paying to the city controller:

A.

The amount of taxes, penalties for delinquencies and costs due on the property at the date of such sale;

B.

All taxes that were a lien upon the property at the time the taxes became delinquent;

C.

All unpaid city taxes of every description assessed against or which are a lien against the property for each year since the sale and all penalties and costs as shown on the delinquent assessment roll, and if not so assessed, then such taxes as may be fixed by the city assessor, tax and license collector at the time of redemption for each of the years not so assessed, based upon the respective rates effective each year not so assessed, and upon values then fixed by him in relation to the assessment of taxable property made in each of said years provided that the taxes so determined shall not as to property first sold for taxes prior to November 7, 1940 exceed the taxes computed in accordance with this section as it read immediately prior to November 7, 1940. If at the time of redemption the tax rate for that year has not yet been fixed, the tax rate for the preceding year shall apply for that year;

D.

All costs and expenses of such redemption, including a redemption fee of $2.00 on each separately valued parcel sold to the city after April 29, 1971;

E.

One percent of the original amount of the tax added on the 1st day of each month following date of sale, to the time of redemption.

(Ord. 5035 § 4, 1971; Ord. 3780 § 2, 1944; Ord. 3550 § 1, 1940; Ord. 3515 § 1, 1940; Ord. 3235 § 9, 1935: Ord. 3171 § 1, 1934: Ord. 3108 § 47, 1933)

A.

As used in this section, "redemption amount" means the total amount which would be necessary to redeem property from sale for taxes as computed under the provisions of Section 4.28.250, at the time election is made to pay delinquent taxes in installments under this section.

B.

As used in this section, "balance of the redemption amount" is the amount equal to the difference between the redemption amount and the total of the portions previously paid, which portions were paid as a part of the redemption amount.

C.

Any person entitled to redeem real estate from tax sale may elect to pay delinquent taxes in installments under this section at any time before the right of redemption is terminated, except that if payment of delinquent taxes in installments is started under this section and the amount required to be paid in any fiscal year is not paid as required by this section, or if current taxes are not paid prior to their becoming delinquent as herein required, payments may not again be started under this

section during the fiscal year in which such default occurs; however, payment of delinquent taxes under this section may be started anew in a subsequent fiscal year if the right of redemption has not been previously terminated, but no credit shall be allowed for the amount previously paid; if, however, redemption is made under Section 4.28.250 prior to termination of the right of redemption and within 5 years from the date of the last payment hereunder, the amounts paid under this section may be credited on the total amount necessary to redeem under said Section 4.28.250.

D.

During the time payments are made under this section there shall not be a deed to the city for taxes or any termination of the right of redemption.

E.

Election to pay delinquent taxes in installments is made by payment, in the same manner as a redemption, of 20 percent, or more, of the redemption amount. All current taxes due or coming due in the fiscal year in which this first payment is made shall be paid on or before February 10th, except that if the election to pay delinquent taxes in installments is made after February 10th in any fiscal year, the current taxes, penalties and costs due thereon shall be paid with or prior to the installment payment. In each succeeding fiscal year the party electing to pay under this section shall pay all current taxes in that fiscal year prior to their becoming delinquent. In each succeeding fiscal year the redemptioner shall also pay 20 percent, or more, of the redemption amount, plus interest on the balance of the redemption amount of 1 percent added on the 1st day of each month following the preceding payment of a part of the redemption amount. Payments under the preceding sentence shall be computed and paid in the same manner as a redemption, and the receipts for the payments shall show that the payments are for the use of the real estate under this plan for payment of delinquent taxes in installments.

F.

The payments required in each fiscal year after the 1st payment shall be made not later than February 10th of the fiscal year succeeding the fiscal year when the last payment was made.

G.

If all payments (including current taxes) are not made on or before the dates prescribed, the property may be deeded to the city or the right of redemption may be terminated in the same manner as if no election to pay delinquent taxes in installments had been made.

H.

Payments under this section are not a redemption or partial redemption and do not affect the city's interest in the real estate. The payments are compensation for the use of the real estate. The city controller shall deposit all payments so made to the same fund in which moneys received upon redemption are deposited.

I.

If all payments under this section are made as prescribed and if redemption of the property is made on or before February 10th in the 4th fiscal year succeeding the fiscal year when the 1st payment was made, the amount necessary to redeem the property unless, under some method of redemption, a redemption may be made for a lesser amount, is the balance of the redemption amount, with interest on such balance of 1 percent added on the 1st day of each month following the last preceding payment to the date of redemption. When redemption is made under this section no credits shall be allowed for amounts previously paid or credited.

J.

Except as provided in this section, the redemption shall be made as provided in Section 4.28.250.

(Ord. 5035 § 6, 1971; Ord. 4938 § 1 (part), 1969; Ord. 3550 § 2, 1940: Ord. 3235 § 10, 1935: Ord. 3108 § 48, 1933)

A.

In all cases where real property has been sold to the city on or before April 27, 1939, for delinquent taxes, the person whose real property has been sold, his heirs, executors, administrators or other successors in interest, shall at any time on or before the 20th day of April, 1940, have the right to redeem such property by paying to the city controller the amount of taxes due thereon at the time of such sale and also all taxes that were a lien upon said real property at the time the taxes became delinquent, and also all unpaid taxes of every description assessed against the property, together with all taxes that are a lien against the property, for each year since the sale, as shown on the delinquent assessment rolls in the then permanent custody of the city controller, 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 on the whole amount of the taxes at the rate of 7 percent per year computed from the 1st day of July, 1932, to the time of such redemption, except that interest upon taxes assessed or unassessed for the fiscal year 1932-1933 shall be computed from July 1, 1933, to the time of such redemption, excepting further that interest upon taxes assessed or unassessed for the fiscal year 1933-1934 shall be computed from July 1, 1934, to the time of such redemption, excepting further that interest upon taxes assessed or unassessed for the fiscal year 1934- 1935 shall be computed from July 1, 1935, to the time of such redemption, excepting further that interest upon taxes assessed or unassessed for the fiscal year 1935-1936 shall be computed from July 1, 1936, to the time of such redemption, excepting further that interest upon taxes assessed or unassessed for the fiscal year 1936-1937 shall be computed from July 1, 1937, to the time of such redemption, excepting further that interest upon taxes assessed or unassessed for the fiscal year 1937-1938 shall be computed from July 1, 1938, to the time of such redemption, excepting further that interest upon taxes assessed or unassessed for the fiscal year 1938-1939 shall be computed from July 1, 1939, to the time of such redemption.

B.

The provisions of this section shall be deemed to allow the redemption of such real property on or before the 20th day of April, 1940, free from the payment of any costs other than the charge provided for in Section 4.28.230, interest (other than the interest hereinbefore provided), penalties for delinquency or redemption penalties which may have accrued against the real property on or before April 20, 1940.

C.

No such redemption shall be made on or after March 21, 1940, unless before or concurrently therewith the taxes and any penalties accrued thereon, levied for the fiscal year 1939-1940, shall be paid.

D.

The provisions of this section shall have no application to the amount or rate of penalties for delinquency or upon redemption for taxes of the fiscal year 1939-1940.

(Ord. 3468 § 1, 1939: Ord. 3420 § 1, 1938: Ord. 3362 § 1, 1937: Ord. 3285 § 1, 1936: Ord. 3218 § 1, 1935: Ord. 3157 § 3, 1934: Ord. 3108 § 49, 1933)

A.

In all cases where real property shall have been sold to the city on or before April 27, 1939, for delinquent taxes, the person whose real property has been sold, his heirs, executors, administrators or other successors in interest, shall, on or before April 20, 1940, have the right to elect to pay the delinquent taxes in installments as hereinafter provided, and by the payment of each of the installments, together with the current taxes, to extend the period of redemption of such real property and to postpone the date of making a deed of the property to the city as provided in Section 4.28.295 and, in the event the property has been deeded to the city, postpone the resale of the property by the city as provided in Section 4.28.320.

B.

Upon the payment to the city controller on or before April 20, 1940, of 20 percent or more of an amount equal to the total unpaid taxes plus interest on the whole of said amount at the rate of 7 percent per year, computed as prescribed in Section 4.28.260 to the date of such payment, and by the further payment on or before April 20, 1940, of all current taxes due the city thereon, together with penalties and costs and upon the payment to the city controller on or before April 20th in each of the years 1940 to 1944 inclusive, or until the said total amount has been paid, of 20 percent or more of said total amount, together with interest at the said rate from the date of the preceding payment on that part of the total amount remaining unpaid after such preceding payment, and upon payment on or before April 20th in each of the years 1940 to 1944 inclusive, of all current taxes for each of said years, with penalties and costs thereon, the right of redemption shall be extended and the time of deed to the city shall be postponed and resale by the city as provided in Section 4.28.320 shall be suspended for successive periods of 1 year. In the event of failure to make the payments herein specified on or before the dates hereinabove specified, the right to pay the delinquent taxes in installments shall cease and terminate, but the right to redeem under the provisions of Section 4.28.260 shall not be affected thereby.

C.

If the person electing to pay the delinquent taxes in installments, his heirs, executors, administrators, or other successors in interest, shall have failed to make any of the payments of installments or of current taxes herein required on or before the dates fixed at the time of making 1st payment and if the city has not disposed of the property and redemption thereof is made on or before April 20, 1940, under the provisions of Section 4.28.260, or if redemption is made after April 20, 1940, and prior to April 20, 1944, under the provisions of Section 4.28.250, there shall be credited on the amount to be paid for such redemption, the amounts previously paid in accordance with the provisions of this section. In the event of failure to make redemption within the time hereinabove specified, the property thereupon shall be deeded to the city or resold by the city in the same manner as though no election to pay delinquent taxes in installments had been made.

D.

No such installment payment nor all of them shall be deemed a redemption of the real property nor affect the right, title or interest of the city thereto, but shall be deemed and considered as compensation for the use and occupancy of the real property, provided that if each installment of the delinquent taxes and interest is paid on or before the respective dates specified in this section and if redemption of the property shall be made on or before the 20th day of April, 1944, in the manner hereinafter in this section provided, the amounts previously paid under the authority of this section shall be credited on the amount to be paid for such redemption.

E.

The amount to be paid on or before the 20th day of April, 1944, to effect redemption of the property under this section shall be the sum of the following amounts:

Unpaid taxes computed as prescribed in Section 4.28.260, plus a sum equal to the amount of interest included in all installment payments previously made as authorized by this section, together with costs as prescribed in Section 4.28.230, and in addition interest equal to the amount of interest due at the time of such redemption on the remainder, if any, of the amount payable in installments as authorized by this section.

Unpaid taxes for the fiscal years following the year ending June 30, 1939, with redemption penalties thereon computed in accordance with Section 4.28.250. Except as in this section otherwise provided, all redemption shall be made in the manner prescribed in Section 4.28.250. All interest received by the city controller pursuant to the provisions of this section and Section 4.28.260 shall be distributed in the same manner as redemption penalties in accordance with Section 4.28.290.

(Ord. 3468 § 2, 1939: Ord. 3420 § 2, 1938: Ord. 3362 § 2, 1937: Ord. 3285 § 2, 1936: Ord. 3218 § 2, 1935: Ord. 3157 § 4, 1934: Ord. 3108 § 50, 1933)

When delinquent taxes are being paid in installments under any provisions of this chapter and the property upon which the delinquent taxes are being paid does not appear on the assessment roll, the city assessor, tax and license collector shall make an assessment according to the current values and place the property upon the current assessment roll for that year and for each year thereafter so long as the installment payments are kept up. If the property has been omitted from the assessment roll for any year or years, the city controller shall furnish the city assessor, tax and license collector with a list of the years for which no assessment has been made, and the city assessor, tax and license collector shall place a valuation on the property according to the current value thereof, which the city controller shall use in computing the tax for the years when the property was not assessed based upon the tax rate effective for each of said years, and the amount of the taxes so determined shall be included in the total amount of delinquent taxes to be paid in installments. If at the time of the payment of the 1st installment of delinquent taxes, the tax rate for that year has not been fixed, the tax rate of the preceding year shall apply.

(Ord. 3366 § 1, 1937: Ord. 3108 § 51, 1933)

In all cases where real property has been sold to the city for delinquent taxes and the property has not been disposed of nor entry made thereon by the city, the person whose property has been sold, his heirs, executors, administrators or other successors in interest between December 5, 1942 and February 5, 1943, inclusive, shall have the right to redeem such real property from the lien of the tax sale by the payment to the city controller of an amount equal to the amount of tax exclusive of penalties for which said property was sold plus the advertising charges referred to in Section 4.28.230, together with all taxes, exclusive of penalties, for all the years subsequent to said sale to the date of redemption. If said real property does not appear upon the assessment roll for any year, the city controller at the time of redemption shall levy a tax upon the value of the property as fixed by the city assessor, tax and license collector for each of said years, based upon the tax rate effective in each of said years and the tax shall be a part of the amount required to be paid in the redemption of the property. In all cases where the person or persons having the right to redeem shall have elected to pay delinquent taxes in installments under any provisions of this chapter, credit for the total amount of taxes paid in installments shall be allowed in the redemption of property under the provisions of this section, but no credit shall be allowed for sums paid as penalties and/or interest.

(Ord. 3708 § 1, 1942: Ord. 3550 § 2, 1940: Ord. 3108 § 51A, 1933)

A.

In all cases where real property has been deeded to the city for delinquent taxes, which property heretofore has been or which hereafter may be tax deeded to the state and to which the city, prior to the exercise of the right of redemption accorded by this section, has acquired or hereafter may acquire deeds from the state pursuant to Article 2 of Chapter 8 of Part 6 of Division 1 of the Revenue and Taxation Code of the state, and where the property has not been disposed of nor entry made thereon by the city, and the real property is subject to sale by the city as provided in Section 4.28.320 or is subject to entry by the city under the provisions of Section 4.28.380, the person whose property has been sold, his heirs, executors, administrators or successors in interest, shall have the right to redeem such real property from the lien of the tax sale to the city by paying to the city controller an amount equal to the total amount of the tax, exclusive of penalties, for which the property was sold, plus the advertising charges referred to in Section 4.28.230, together with all taxes and/or controller's levies, exclusive of penalties, for all the years subsequent to the sale to the date of redemption, and also plus a sum to be fixed by the city assessor, tax and license collector equal to the amounts paid by the city to the county for a conveyance to the city of the interest of the state pursuant to Article 2 of Chapter 8 of Part 6 of Division 1 of the Revenue and Taxation Code of the state; the latter sum so to be fixed by the city assessor, tax and license collector to be not less than the amount which the city has paid to the county of Los Angeles, plus advertising, escrow, title, operating and other expenses incurred by the city in connection with said redemption, conveyance and/or reconveyances. If the real property does not appear upon the assessment roll for any year the city controller at the time of redemption shall levy a tax upon the

value of the property as fixed by the city assessor, tax and license collector for each of said years, based upon the tax rate effective in each of said years, and said tax shall be a part of the amount required to be paid in the redemption of the property. In all cases where the person or persons having the right to redeem shall have elected to pay delinquent taxes in installments under any of the provisions of this chapter and default shall have been made in the payment of any of the installments or of current taxes for any year subsequent to said election within the time required by law, credit for the total amount of taxes paid in installments together with sums paid upon costs levied under the provisions of Section 4.28.230 shall be allowed in the redemption of the property under the provisions of this section, but no credit shall be allowed for sums paid as a penalty and/or interest.

B.

Upon such redemption the person so redeeming shall be entitled to a quitclaim deed from the city conveying to said person so redeeming the property, all right, title and interest acquired by the city under the deed from the state. The quitclaim deed shall state that the same has been executed by the city in accordance with the provisions of this section, that the property therein conveyed was redeemed by said person upon payment of the amounts in this section required to be paid by said person, and that the quitclaim deed has been executed for the purpose of conveying to and vesting in said person all right, title and interest acquired by the city under the deed to the property from the state.

C.

Upon certification to the legislative body of the city by the city assessor, tax and license collector that the amounts required by this section to be paid to the city by the person redeeming the property have been so paid, the legislative body by resolution shall authorize and direct the chairman of the legislative body to execute and cause to be delivered the quitclaim deed to said person.

D.

The foregoing provisions are necessary and are enacted by reason of economic conditions in the state and in the city and the consequent large number of tax deeded properties deeded to the city, many of which said properties also are deeded to the state, and also by reason of the fact that said properties are not supporting their proper share of the cost of government; it is therefore in the public interest of the people of the city and in pursuance of legislation enacted by the state more particularly designated as Article 2 of Chapter 8 of Part 6 of Division 1 of the Revenue and Taxation Code of the state of California, that the foregoing provisions hereby are enacted.

(Ord. 3676 § 1, 1942: Ord. 3583 § 1, 1941: Ord. 3108 § 51B, 1933)

A.

In all cases where real property has been sold to the city for delinquent taxes on or before April 27, 1940, or has been deeded to the city under Section 4.28.295, and the right of redemption has not been terminated, the person whose property has been sold or deeded, his heirs, executors, administrators or other successors in interest shall have the right to redeem such property under this section, by paying on or before October 1, 1941, to the city controller, the following amounts:

The total amount of the tax, exclusive of penalties, for which such property was sold;

Delinquent taxes, exclusive of penalties, for all the years subsequent to said sale to the city to the date of redemption.

If the real property does not appear upon the assessment roll for any year, the city controller of the city at the time of redemption shall levy a tax upon the value of the property as fixed by the city assessor, tax and license collector for each of

said years, based upon the tax rate effective in each of said years and the tax shall be a part of the amount required to be paid in the redemption of the property;

In all cases where the person or persons having the right to redeem hereunder shall have elected to pay delinquent taxes in installments under any provisions of this chapter, credit or the total amount of taxes, interest and/or penalties paid in installments, together with sums paid upon costs levied under the provisions of Section 4.28.230, shall be allowed in the redemption of property under the provisions of this section; provided, however, if such credit exceeds the amount necessary to redeem under this section, including payment of interest as provided in subsection 4 hereof, no refunds of said excess amount shall be made;

Interest on the sum of 1 and 2 of this section at 5 percent per year, computed beginning the day the property was sold to the city, to the time of redemption, but in no event computed beyond 3 years from the day the property was sold to the city;

Advertising charges referred to in Section 4.28.230.

B.

Except for the interest provided in subsection 4 and except for charges provided in subsection 5 of this section, no other interest, costs or penalties accruing prior to October 1, 1941, shall be paid for redemption hereunder.

(Ord. 3596 § 1, 1941: Ord. 3108 § 51C, 1933)

Notwithstanding any other provision of this chapter, the chairman of the board of directors be and is authorized to execute a quitclaim deed to the person redeeming any tax deeded property upon certification by the city assessor, tax and license collector and the director of finance that the recording fee and the amount of taxes, penalties, costs, and assessments which are due on the property, have been paid. The executed deed shall be delivered to the city assessor who shall record said quitclaim in the office of the county recorder.

(Ord. 5228 § 1, 1975: Ord. 3108 § 51D, 1933)

All penalties, costs and interest received by the city controller for the redemption of real property sold for delinquent taxes or assessments shall be paid by him into the general fund of the city.

(Ord. 3108 § 52, 1933)

If the property is not redeemed within 5 years after the same shall have been sold to the city for nonpayment of taxes, the city assessor, tax and license collector, or his successor in office, must make the city a deed of the property, reciting in such deed the name of the person assessed (when known), the date of sale and description of the land sold, the amount for which it was sold, that it was sold for delinquent taxes, giving the assessed value and the year of assessment, and that no person had redeemed the property within 5 years after the sale thereof to the city for nonpayment of taxes. All of the deeds shall be filed with the city clerk, who shall have the same recorded in the office of the county recorder or registered with the registrar of titles of the county of Los Angeles, as the case may be.

(Ord. 3218 § 3, 1935: Ord. 3108 § 53, 1933)

A.

Such deed, duly acknowledged or proved, is primary evidence that:

The property was assessed as required by law;

The property was equalized as required by law;

The taxes were levied in accordance with law;

The taxes were not paid;

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

The property was not redeemed;

The person who executed the deed was the proper officer;

Where the real property was sold to pay taxes on personal property, that the real property belonged to the person liable to pay the taxes.

B.

Such deed, duly acknowledged or proved, is (except as against actual fraud) conclusive evidence of the regularity of all proceedings, from the assessment of the city assessor, tax and license collector inclusive, up to the execution of the deed. Such deed conveys to the city the absolute title to the property described therein, free of all encumbrances, except when the land is owned by the United States, the state, county or the city, in which case it is prima facie evidence of the right of possession accrued as of the date of the deed to the city.

(Ord. 3108 § 54, 1933)

The assessment book or delinquent list or copy thereof, certified by the city controller 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 the taxes have been complied with.

(Ord. 3108 § 55, 1933)

The city assessor, tax and license collector, annually within 20 days after the completion of the sale of property for delinquent taxes shall furnish a final report to the city controller of the collection of taxes, penalties and costs paid prior to

sale, the amount for which the property was sold to the city and the total delinquent taxes, penalties and costs remaining unpaid. If the report is found to be correct, the city controller shall approve the same, and upon approval thereof the city controller shall enter upon the proper books of his office the fact that said property has been sold for taxes and the date of the sale, and shall within 15 days thereafter transmit to the legislative body a report showing all properties theretofore deeded to the city for unpaid taxes, which have not been sold by the city or entered upon by the city for municipal use. The report shall list separately each such parcel giving the name of the person (when known) to whom the property was assessed, the date of sale, the description of the property, the amount for which it was sold, that it was sold for delinquent taxes and there has been no redemption thereof, the assessed value, the time when the right of redemption had expired, date of deed provided for in Section 4.28.295, and the present fair market value of the property.

(Ord. 3235 § 13, 1935; Ord. 3108 § 56, 1933)

Whenever the city has become the owner of any property sold for taxes and the deed to the city has been filed with the city clerk and recorded or registered as provided in Section 4.28.295, the legislative body by resolution may authorize and direct the city assessor, tax and license collector to sell the property or any part thereof as in their judgment they shall deem advisable in the manner following:

A.

He must give notice of the sale by first publishing a notice once a week for 3 successive weeks in some newspaper of general circulation published in the city, or if there be no newspaper published therein, then by posting a notice in 3 conspicuous places in the city, 1 of which shall be in the United States Post Office, nearest the land to be sold, in addition to a notice conspicuously posted on the land itself for the same period. Such notices must state specifically the place of and the day and hour of sale and shall contain a description of the property to be sold and shall also contain a detailed statement of all the delinquent taxes, penalties and costs required under Section 4.28.250, as if redemption were to be made, together with expenses up to the date of such sale, and shall give the name of the person to whom the property was assessed for each year on which there may be delinquent taxes against said property or any part thereof and the notice shall embody a copy of the authorization received from the legislative body. It shall be the duty of the city assessor, tax and license collector to mail within 5 days after the 1st publication of the notice of sale a copy of the notice, postage thereon prepaid and registered, to the party to whom the land was last assessed next before the sale or to the owner, if known, at his last known post office address 21 days before the date of sale thereunder.

B.

At the time set for such sale, the city assessor, tax and license collector must sell the property described in the legislative body's authorization and said notices, at public auction to the highest bidder for cash, in lawful money of the United States, or as may be otherwise provided by ordinance.

C.

But no bid shall be received or accepted at the 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 rolls for said years, and also all tax liens up to the date of the execution of the deed to the city and all expenses accrued to the date of the sale under this section, and also the redemption penalties required under Section 4.28.250; provided, however, that if the legislative body of the city, in which any such property is situated, shall, by resolution entered upon their minutes, declare that, in their judgment, the property so owned by the city, and particularly described in said resolution, is not at that time of value great enough that it can be sold by the city for a sum equal to the amount of all taxes levied upon the property, and all costs, penalties and expenses up to the date of such sale, and that it would be to the best interest of the city to sell the property for a sum to be stated in said resolution, less than the sum above named, upon receipt of a copy of said resolution, certified by the clerk of the legislative body, the city assessor, tax and license collector may sell the property so described in said resolution for a sum not less than the sum so stated in said resolution, together with expenses of sale.

D.

The expense of giving the notice herein required shall be a charge against the property so advertised, and shall be collected by the city assessor, tax and license collector, and no redemption of the property before the sale may be had without payment of the cost of advertising; and to secure the payment of such advertising cost the city assessor, tax and license collector shall demand in advance from the party or parties seeking to purchase, a deposit with said officer of a sum sufficient to defray the cost 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 the property on their bid, such deposit shall be returned, and the advertising cost shall be collected from the successful purchaser; provided, also, that if the legislative body of the city shall, by resolution entered upon the minutes, direct the city assessor, tax and license collector to order the necessary advertising to be done at city expense, the city assessor, tax and license collector shall thereupon proceed as though a deposit had been made to cover advertising costs and shall add a proportionate part of the total expense of advertising to the amount of taxes, penalties and costs chargeable against each tract or parcel sold. In any case in which no sale is made, the advertising cost shall be paid as are other claims against the city. When a sale has been consummated in accordance with the provisions hereof the legislative body shall authorize its chairman to execute a deed for and on behalf of the city.

(Ord. 3108 § 57, 1933)

The sale under Section 4.28.320 may be postponed from time to time at the discretion of the city assessor, tax and license collector for a period not exceeding 90 days from the time first set for sale.

(Ord. 3642 § 1, 1942: Ord. 3108 § 57(a), 1933)

All notices required to be given by Section 4.28.320 shall state, in addition to the matters now required by that section, that all right to redeem shall terminate upon the day and hour fixed for sale, whether a sale is effected or not, unless the sale is postponed pursuant to Section 4.28.325, in which event all right to redeem shall terminate upon the day and hour to which the sale is last postponed, whether a sale is then effected or not.

(Ord. 3642 § 2, 1942: Ord. 3108 § 57(b), 1933)

When the city assessor, tax and license collector offers property for sale pursuant to Section 4.28.320, the right of redemption shall terminate absolutely upon the day and hour fixed for sale, whether a sale is effected or not, unless such sale is postponed pursuant to Section 4.28.325, in which event all right to redeem shall terminate upon the day and hour to which such sale is last postponed, whether a sale is then effected or not.

(Ord. 3642 § 3, 1942: Ord. 3108 § 57(c), 1933)

When no sale is effected and the right of redemption is thereby terminated pursuant to Section 4.28.335, the city may deal with or dispose of said property at any time in the same manner as it deals with or disposes of any other property which it owns and upon terms and conditions satisfactory to it.

(Ord. 3642 § 4, 1942: Ord. 3108 § 57(d), 1933)

Sections 4.28.325, 4.28.330, 4.28.335 and 4.28.340 shall control all provisions hereof including Section 4.28.440, inconsistent with said sections.

(Ord. 3642 § 5, 1942: Ord. 3108 § 57(e), 1933)

On and after July 1, 1947 the right of redemption of all property deeded to the city may be terminated either as provided in Sections 4.28.320, 4.28.325, 4.28.330 and 4.28.335, or by notice as hereafter provided in Sections 4.28.355, 4.28.360, 4.28.365, 4.28.370 and 4.28.375.

(Ord. 3642 § 6, 1942: Ord. 3108 § 57(f), 1933)

If the right of redemption is to be terminated by notice, the city assessor, tax and license collector shall give notice of termination of the right of redemption by registered mail to the last assessee of any tax deeded real property at his last known address, or if no address is known for him, or if the property is assessed to unknown owners, the city assessor, tax and license collector shall make an affidavit of such fact and file the affidavit with his records of notices sent and no notice need be mailed in such cases.

(Ord. 3642 § 7, 1942: Ord. 3108 § 57(g), 1933)

The notice of termination of the right of redemption shall state:

A.

The time of termination of the right of redemption;

B.

A description of the property;

C.

That if property is not redeemed, or payment of delinquent taxes in installments is not started before the time set for termination of the right of redemption, the right of redemption shall cease.

(Ord. 3642 § 8, 1942: Ord. 3108 § 57(h), 1933)

The city assessor, tax and license collector shall also publish the notice of termination of right of redemption once in a newspaper of general circulation published in the city, or if none, by posting in 3 conspicuous places in the city. The publication or posting by the city assessor, tax and license collector of the notice of termination of right of redemption of any tax deeded property shall be made within 10 days after the notice as to such property is mailed or within 10 days after the affidavit is made as the case may be.

(Ord. 3642 § 9, 1942: Ord. 3108 § 57(i), 1933)

The time set for the termination of the right of redemption shall be at 5 p.m. on the 60th day after the notice of termination of right of redemption is mailed, or at 5 p.m. on the 60th day after the day on which the affidavit is made, as the case may be.

(Ord. 3642 § 10, 1942: Ord. 3108 § 57(j), 1933)

If any property deeded to the city is not redeemed, or payment of delinquent taxes in installments is not started on or before the day and hour set for termination of the right of redemption, the right of redemption as to such property is terminated on

the day and hour so set.

(Ord. 3642 § 11, 1942: Ord. 3108 § 57(k), 1933)

A.

Whenever the city becomes the owner of any property sold for taxes, and the deed to the city has been filed with the city clerk and recorded or registered as provided in Section 4.28.295, the right of redemption may be terminated absolutely by the city by its entry thereon and the adoption thereof for municipal use and by the enactment of a resolution declaring that the city has entered upon and taken possession of the property for municipal use.

B.

A copy of such resolution shall be mailed by the city assessor, tax and license collector by registered mail to the last assessee of the tax deeded property at his last known address, or if no address is known for him, or if the property is assessed to unknown owners, the city assessor, tax and license collector shall make an affidavit of such fact and file the affidavit with his records of notices sent and no notice need be mailed in such case.

C.

The city assessor, tax and license collector shall also publish such resolution once in a newspaper of general circulation published in the city or if none, by posting in 3 conspicuous places within the city. The publication or posting by the city assessor, tax and license collector of such resolution shall be made within 10 days after the notice as to such property is mailed or within 10 days after the affidavit is made as the case may be.

D.

The city assessor, tax and license collector shall also cause a certified copy of said resolution to be recorded in the office of the county recorder or registered with the registrar of titles of the county of Los Angeles, as the case may be.

(Ord. 4238 § 1, 1951: Ord. 3171 § 2, 1934: Ord. 3108 § 58, 1933)

A.

Upon filing of a claim for refund as specified herein, the following taxes, penalties or costs may be refunded by order of the legislative body:

Paid more than once, or erroneously or illegally collected;

Paid upon an assessment in excess of the actual cash value of the assessed property, by reason of the assessor's clerical error or excessive or improper assessments attributable to erroneous property information supplied by the assessee;

Paid on an assessment of improvements when the improvements did not exist on the lien date.

B.

Notwithstanding the provisions of subsection A, the following taxes, penalties and costs may be refunded by the city controller within 6 months after the date of payment if:

Paid more than once, or erroneously or illegally collected;

The amount paid exceeds the amount due on the property as shown on the tax roll;

In any other case where the amount to be refunded is less than $10.00.

C.

All claims for refund under subsection A shall be filed with the city assessor, tax and license collector within 1 year after making the payment sought to be refunded. Claims must be verified, and may be filed by the person who has made the payment sought to be refunded, his attorney, duly authorized agent, guardian, executor or administrator.

(Ord. 4938 § 4, 1969: Ord. 4485 § 1, 1959; Ord. 3108 § 59, 1933)

Any uncollected tax, or portions thereof, or penalty or costs thereon, heretofore or hereafter assessed, charged or levied more than once, or erroneously or illegally, or upon that portion of an assessment found to be in excess of the actual cash value of the property assessed, by reason of a clerical error of the city assessor, tax and license collector, or upon an assessment for improvements on land when such improvements did not in fact exist at the time the tax became a lien, or upon an assessment of property which after the time the tax became a lien was acquired and owned by the United States of America, city, county, state, school district or other political subdivision and which, because of such public ownership, is not subject to sale for delinquent taxes, may, upon satisfactory proof thereof, be canceled by the city controller upon the order of the legislative body of the city with the written consent of the city attorney; provided, that no cancellation shall be made of such charges on property exempt from taxation in event of failure to comply with the provisions of law, if any, relative to the manner of claiming such exemption. If real property has been sold to the city for nonpayment of any tax levied as described in this section, 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 legislative body of the city shall also direct the city controller to cancel the certificate of sale or deed so issued.

(Ord. 3756 § 1, 1943: Ord. 3108 § 60, 1933)

When the city assessor, tax and license collector discovers that any property has been assessed more than once for the same year, he must collect only the tax justly due and make return of the facts, by his certificate, to the city controller who shall, when directed to do so by the legislative body of the city, cancel 1 of the double assessments by a proper entry on the margin of the assessment book, as also upon the delinquent list, should such double assessment or error be carried therein.

(Ord. 3108 § 61, 1933)

When real property has been correctly assessed and sold to the city for delinquent 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 controller, or his successor in office, upon an order of the legislative body 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 proceeding what was originally intended. When a new or amended certificate of sale or tax deed is issued under these 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 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. When any assessments, sale to the city, certificate of sale or deed to the city is canceled as in this chapter provided the clerk of the legislative body shall forthwith notify the city controller of the cancellation.

(Ord. 3108 § 62, 1933)

If the city assessor, tax and license collector discovers before the sale that on account of irregular assessment or any other error, any land should not be sold, he must not offer the land for sale, but must enter the uncollected taxes upon the assessment book of the next succeeding year, to be collected as other taxes entered thereon.

(Ord. 3108 § 63, 1933)

When land is sold for taxes correctly imposed upon 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.

(Ord. 3108 § 64, 1933)

In case property assessed for taxes is purchased by the city pursuant to the provisions of 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 so purchased.

(Ord. 3108 § 65, 1933)

In case any assessment is made under the provisions of Section 4.28.420 and the land is not redeemed from the previous sale had under the provisions of this chapter, no sale shall be made under the assessment authorized by said Section 4.28.420, nor shall any publication be made as provided in Sections 4.28.210 and 4.28.215, nor shall any publication charge as provided in Section 4.28.230 be made.

(Ord. 3157 § 5, 1934: Ord. 3108 § 66, 1933)

In case property is sold to the city pursuant to the provisions of this chapter, and is subsequently assessed pursuant to Section 4.28.420, no person shall be permitted to redeem from such sale, except upon payment of the amount of such subsequent assessments, costs, fees and penalties.

(Ord. 3108 § 67, 1933)

Whenever property sold to the city pursuant to the provisions of this chapter shall be redeemed as herein provided, the moneys received on account of such redemption shall be paid forthwith into the city treasury.

(Ord. 3108 § 68, 1933)

A.

In all cases where a lot, piece or parcel of real property 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, nor entered thereon, under the terms of Sections 4.28.315 and 4.28.320, a partial redemption may be made in the manner provided in Section 4.28.250, separately from the whole assessment, of any such lot, piece or parcel of real property if such lot, piece or parcel of real property has a separate valuation on the assessment roll; provided, however, a proper proportion of all taxes due on personal property under such assessment and a proper proportion of all assessments entered on the tax roll shall be paid. The city controller shall properly proportion such personal property taxes and assessments, based on the assessed value of the lot, piece or parcel of real property sought to be redeemed.

B.

If such lot, piece or parcel of real property does not have a separate valuation on the assessment roll, the city controller shall submit the description of the fractional part of the lot, piece or parcel of real property upon which redemption is requested to the city assessor, tax and license collector who must place a valuation thereon. The city controller shall then estimate the amount of the taxes due on such lot, piece or parcel of real property 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 and all assessments entered on the tax rolls; whereupon the redemption shall be made in the manner provided for in Section 4.28.250; provided that no lot, piece or parcel of real property owned or claimed under contract by the person so redeeming shall be divided for the purpose of such redemption. A partial redemption may be made in like manner separately from the whole assessment of an undivided interest in any real property if such property has a separate valuation on the assessment roll; and the city controller shall estimate the amount of taxes due on such undivided interest according to the proportion which such interest in said property bears to the whole assessment. The city controller shall note on the certificate of sale a description of the property or undivided interest redeemed under this section, and shall specifically set forth the several amounts of taxes, penalties and costs paid upon such redemption.

(Ord. 3108 § 69, 1933)

At any time after the assessment book has been received by the city assessor, tax and license 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 the city assessor, tax and license collector under protest, which protest shall be in writing, and shall specify whether the whole assessment is claimed to be void, or if a 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, and such owner may at any time within 6 months after such payment recover the same as provided in Section 3819 of the Political Code of California.

(Ord. 3108 § 70, 1933)

The taxes on all personal property, assessments of possession of, claim in or right to the possession of land, and the taxes on taxable improvements located upon land exempt from taxation shall be immediately due and payable to the city assessor, tax and license collector upon assessment unless the owner or claimant of such personal property, such possession of, claim in, or right to the possession of land, or of such improvements also shall own in fee taxable real property in the city in which event the taxes upon such personal property, possession of, claim in or right to the possession of land or upon such improvements shall be a lien upon such taxable real property so owned in fee which lien attaches as of the first day in March of each year, and such taxes need not be collected upon assessment by the city assessor, tax and license collector if in his opinion such taxable real property so owned in fee is sufficient to secure the payment thereof.

(Ord. 4853 § 1 (part), 1969; Ord. 3780 § 3, 1944: Ord. 3235 § 14, 1935: Ord. 3108 § 71, 1933)

The city assessor, tax and license collector shall be governed as to the amount of tax mentioned in Section 4.28.450 to be collected by him on personal property by the tax rate for the preceding year.

(Ord. 3108 § 72, 1933)

In the case provided for in Section 4.28.450, at the time of making the assessment, or at any time within 3 years thereafter, the city assessor, tax and license collector may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed, or if no personal property can be found, then the city assessor, tax and license collector may collect the taxes by seizure and sale of the right to the possession of, claim to or right to the possession of the land. The city assessor, tax and license collector must keep a record of the property so seized and sold.

(Ord. 4557 § 1, 1961: Ord. 3108 § 73, 1933)

Said sale must be at public auction and only such amount of property shall be sold, as will be sufficient to fully pay the tax, penalties and costs. The sale must be made after 1 week's notice of the time and place thereof; the notice shall be given by publication once in a newspaper of general circulation published in the city, or by posting in 3 public places in the city. 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. All excess over the taxes, penalties and costs of the proceedings in 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. The unsold portion of any property may be left at the place of sale at the risk of the owner or owners; provided that the city may bring suit against the owner of said property for the collection of the taxes, penalties and costs.

(Ord. 3235 § 15, 1935; Ord. 3126 § 2, 1933: Ord. 3108 § 74, 1933)

In the event that any tax levied and assessed upon any franchise is not paid prior to the date of delinquency, the city may bring suit against the owner of the property for the collection of the tax, penalties and costs.

(Ord. 3222 § 1, 1935: Ord. 3108 § 74-1/2, 1933)

Should the board of equalization reduce the valuation for the same year or the personal property so assessed, the sum in excess of the reduced valuation must be repaid in the manner provided in Section 4.28.315, to the person from whom the collection was made, or his or her heirs or assigns. If the valuation of the property should be increased by said board, then the deficiencies must be collected in the same manner as other taxes on personal property are collected by the city assessor, tax and license collector.

(Ord. 3108 § 75, 1933)

The city assessor, tax and license collector shall carefully note upon his assessment book all collections made by him under this chapter and shall turn over daily to the city treasury all money received.

(Ord. 3108 § 76, 1933)

Should the city assessor, tax and license collector fail to demand and, through his refusal or neglect, to collect any and all taxes which by this chapter he is directed to collect, he shall be personally liable to the city for the amount of the delinquent taxes, with interest from the date of their assessment, and the legislative body of the city is authorized and directed to cause

proper action or actions at law to be brought against the city assessor, tax and license collector and the sureties on his official bond or bonds, to recover the same.

(Ord. 3108 § 77, 1933)

Defects in description or defects in form or clerical errors or omissions of the assessor, in any assessment book, when it can be ascertained from the assessment book, or from the city assessor, tax and license collector's maps or block books, or other papers in the city assessor, tax and license collector'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, tax and license collector at any time after the assessment was made, prior to the sale for delinquent taxes; provided, that where said change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the legislative body shall also be necessary to the change; and provided, further, that where the change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least 5 days' notice in writing of the time when the matter will be heard by the legislative body and he may at such time present any objections he may have to such change to the legislative body and its decision in the matter shall be conclusive. 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, tax and license collector with the city controller and preserved by the city controller as a public record, and he shall make the proper charges or credits in his account with the city assessor, tax and license collector. When the defect, error or omission has been carried into a delinquent list or any publication, the list or publication, or such portion thereof affected by the defect, error or omission may be published as amended, or notice of the correction may be given in a supplemental publication to be made in the same manner as in the original publication, and for not less than 1 week.

(Ord. 3108 § 78, 1933)

A.

Clerical omissions or clerical errors of the city controller, in any assessment book, may, with the written consent of the city attorney be supplied or corrected by the city controller at any time after the delivery of the assessment book to the city assessor, tax and license collector, prior to the transmission to the city controller of the statement required by Section 4.28.315; provided, that where the change will decrease the amount of taxes charged against the taxpayer by reason of said assessment, the consent of the legislative body shall also be necessary to said change; and provided, further, that where the change will increase the amount of taxes charged against the taxpayer by reason of said assessment, the person so charged shall be given at least 5 days' notice in writing of the time when the matter will be heard by the legislative body, and he may at such time present to the legislative body any objections he may have to such change and their 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 controller and preserved by him as a public record, and he shall make the proper charges or credits in his account with the city assessor, tax and license collector.

C.

If a property owner by mistake pays the tax on property other than that intended to be paid and by a duly verified, written demand, containing a complete statement of the details of the transaction, filed with the city assessor, tax and license collector by the person who made the payment, not later than the first day of March of the current fiscal year in which the payment was made, convinces the city assessor, tax and license collector that the payment was intended as payment of taxes on other property and if the city assessor, tax and license collector is satisfied that no guaranty or certificate of title has been issued or transfer of title has been made respecting the property since the payment was credited, a cancellation of

the credit and transfer thereof to the property intended may be made by the city assessor, tax and license collector; provided, that the owner of the property from which the credit is to be removed shall be notified by the city assessor, tax and license collector by registered mail at his last known address respecting such change.

D.

The notice shall state that such person may within 10 days after the mailing thereof demand a hearing by the legislative body. Such demand shall be made in duplicate and 1 copy must be filed with the city assessor, tax and license collector, whereupon such body shall set a time for the hearing and its decision shall be conclusive relative to such change.

E.

Credit for the amount paid by applicant shall, if sufficient to pay the same, be transferred on the roll and credited as payment of the taxes against the property to which applicant intended his original payment applied; if not sufficient for such payment, the credit shall be transferred only upon payment by him of the balance necessary to make such payment in full. If the additional payment is not made by him, a transfer of such credit shall not be made hereunder. If the amount mistakenly paid exceeds the amount of the tax against the other property, the excess shall be refunded to the applicant in the same manner as an overcollection of tax.

(Ord. 3235 § 16, 1935; Ord. 3108 § 79, 1933)

If at any time during the current fiscal year, or during any other year, the publication of any notice, the sale or declaration of sale of any property to the city or otherwise, the issuance, execution, recording or registration of any certificate, deed or other instrument or writing, the making of any entry or demand, or the performance of any other act by this chapter required to be done or performed has been or shall be at the time provided by or pursuant to this chapter, prevented or postponed by reason of any order, injunction, decree or judgment of any court, then any of such acts or things so prevented or postponed may be done and performed by the officer or board in the first instance charged with the doing of such act or thing, immediately after the vacation, setting aside or reversal or such order, injunction, decree or judgment, and upon a day or days selected by the officer or board charged with the doing or performance of such act or thing, unless another time is fixed by order of the legislative body of the city.

(Ord. 3108 § 80, 1933)

Anything in this chapter to the contrary notwithstanding, the legislative body by an order entered upon its journal, may extend for not exceeding 30 days, the time fixed in this chapter for the performance of any act; provided that the provisions of this section or any section of this chapter shall not be construed so as to invalidate or void the performance of any act or duty of any officer or officers of the city which has been, is or may be done or performed after the time or times mentioned in this chapter or fixed by such order, and done pursuant to the objects thereof. All provisions of this chapter shall be liberally construed so as to give full force and effect to the objects and purposes thereof.

(Ord. 3108 § 81, 1933)

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

(Ord. 3108 § 82, 1933)

If the last day for the performance of any act required or permitted hereunder shall fall upon a legal holiday, such act may be performed up to the same hour of the next day which is not a holiday.

(Ord. 3235 § 17, 1935: Ord. 3108 § 82-1/2, 1933)

Taxes must be paid in legal tender or in money which is receivable in payment of taxes by the government of the United States of America, or as may be otherwise provided by ordinance.

(Ord. 3108 § 83, 1933)

All taxes assessed prior to the 1st Monday after the first day of January, 1934, must be collected under the laws in force at the time the assessment was made, and in the same manner as if the ordinance codified herein had not been passed except as to redemption penalties as set forth in Sections 4.28.250, 4.28.255, 4.28.260 and 4.28.265.

(Ord. 3108 § 84, 1933)

Unless it is apparent from the context that another meaning is intended, the term "person," wherever used in this chapter, means and includes, owner, agent, copartnership, firm, association or corporation, persons of both sexes, and shall include both plural and singular.

(Ord. 3108 § 85, 1933)

A.

Wherever in this chapter any sentence, section or provision of the state Constitution or the general laws of the state has been adopted by reference, the officers named therein are deemed to mean and include the officers of the city whose powers, duties and officers most nearly correspond to the officers so named.

B.

Except as herein provided the mode and manner of collecting municipal taxes and enforcing such tax lien and the proceedings thereafter shall conform as nearly as practicable to the general laws governing county taxes for the county of Los Angeles.

(Ord. 3171 § 3, 1934: Ord. 3108 § 86, 1933)