Piedmont Municipal Code Art. II Personal and Real Property TAXES3

The assessor and his deputy shall have the power to administer all oaths and affirmations necessary in the performance of the duties of the office of the assessor. (Ord. No. 63 N.S., §2)

LAW; EXEMPTIONS FROM ASSESSMENT

All taxable property in the City must be assessed in accordance with the laws of the state. All exemptions to assessments provided by the laws of the state applicable to assessments in the City shall be granted by the City. Any claim for exemption on property taxes properly filed with the County of Alameda which is applicable to property taxable by this City shall be deemed to be a filing of such claim for exemption with this City. (Ord. No. 63 N.S., §1; Ord. No. 272 N.S., §1; Ord. No. 285 N.S., §1)

It shall be the duty of the assessor, between the first day of May and the first day of August in each year, to make out a true list of all taxable property within the City, except such as is required to be assessed by the state board of equalization. The mode of

3
For state law as to taxation generally, see Rev. & Tax. C., §1 et seq.

Taxation

making out of such a list, and proceedings relating thereto, shall be in conformity with the provisions of this article and any amendments thereto. (Ord. No. 63 N.S., §4)

FORM OF OATH

The assessor shall certify the assessment list by his oath and shall deposit the same with the clerk on or before the first Monday of August of each year.

The oath required to be subscribed by him and annexed to such list shall be substantially as follows:

State of California, ) County of Alameda, ) ss. City of Piedmont. )

I, ___________________________________, Assessor of the City of Piedmont, do swear that between the first day of May, 20, and the first day of August, 20, I have made diligent inquiry and examination to ascertain all property within the City of Piedmont, subject to assessment by me, and that the same has been assessed upon the attached assessment list 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 upon the Assessor by Ordinance; and that I have not imposed any unjust or double assessment through malice or ill-will or otherwise nor allowed anyone to escape a just and equal assessment through favor or regard otherwise.

---

Subscribed and sworn to before me this ____ day of ________, 20.

The assessor shall then deposit the verified list with the clerk on or before the first Monday of August of each year. (Ord. No. 63 N.S., §4)

OWNERS; MISTAKES IN NAME OF OWNER NOT TO

INVALIDATE ASSESSMENT

The assessor shall assess lands in parcels or subdivisions, and he shall assess all property to the person by whom it is owned or claimed, or in whose possession or control it was at 12:00 noon of the first Monday in March, next preceding; but, no mistake in the name of the owner or supposed owner of real property shall render the assessment thereof invalid. (Ord. No. 63 N.S., §5)

Taxation

CONTENTS

The assessor shall have the power to exact from every person a statement under oath, setting forth specifically all the real and personal property owned by such person, or in his possession, or under his control, at 12:00 noon on the first Monday in March. Such statement shall be in writing and shall show separately:

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

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

An exact description of all lands and parcels or subdivisions, all improvements and all personal property, and all deposits of money or other valuables. (Ord. No. 63 N.S., §6)

The assessor is hereby authorized to provide his office, at the expense of the City, with necessary blank forms for the statements mentioned in the preceding section and shall cause to be printed upon each blank form an affidavit form substantially as follows:

State of California,
) County of Alameda, ) ss. City of Piedmont. )

I, _______________________________________, do swear that I am a resident of the City of Piedmont _____________________________________, that the within list contains a full and correct statement of all property 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 twelve o’clock noon on the first Monday in March last, and which is not already assessed this year; and that I have not in any manner whatsoever transferred or disposed of any property, or placed any property out of the City of Piedmont, or my possession for the purpose of avoiding any assessments upon the same, or of making this statement.

---

Subscribed and sworn to before me this ___________ day of ______, 20.

Taxation

---

(Ord. No. 63 N.S., §6)

The affidavit to the statement on behalf of a firm or corporation shall be made by the president, secretary or the treasurer thereof, shall state the principal place of business of the firm or corporation, and in other respects, shall conform to the form set out in the preceding section. (Ord. No. 63 N.S., §6)

The assessor may fill out the statement of owner-ship at the time when he presents it, or he may deliver it to the person and require him, within a reasonable, specified time, to return it to him, properly filled out. (Ord. No. 63, N.S., §7)

The assessor shall have the power to require any person found within the City to make and subscribe an affidavit, giving his name and place of residence, and he shall further have the power to subpoena and examine any person in relation to any statement furnished to him or which is assessable in the City. Any person who shall refuse to furnish the statement required by this article, or to make and subscribe such an affidavit respecting his name and place of residence, or to appear and testify when requested to do so by the assessor, as above provided, shall, for each and every refusal, and so often as the same is repeated, forfeit to the City the sum of one hundred dollars to be recovered in an action brought in its name by the assessor. All moneys recovered by the assessor in such actions shall be paid by him to the treasurer of the City and by the treasurer placed in the general fund. (Ord. No. 63 N.S., §8)

If any person, after demand therefor by the assessor, refuses or neglects to give the statement provided for in this article, or to comply with the other provisions of this article, the assessor shall note such refusal or neglect upon the assessment book or list, opposite the name of such person, and must make an estimate of the value of the taxable property of such person. (Ord. No. 63 N.S., §9)

The assessor shall, when required by the Council, transmit to the Council on or before the first Monday in August of each year, a verified report, separate from the assessment roll, containing a complete list of all persons who refuse or neglect to furnish a statement of their property, as in this article provided, or to comply with the provisions of this article, the amount of the assessment upon the property of such persons, with a

Taxation

statement of the particular facts, if any, upon which the assessment has been made, and the valuation of the property so assessed. (Ord. No. 63 N.S., §10)

MEETING OF COUNCIL AS BOARD OF EQUALIZATION

As soon as completed, and on or before the first Monday in August of each year, the assessor shall deliver his assessment list and statement to the Council to be equalized, and the Council shall forthwith give notice thereof, and of the time and place when the Council will meet to equalize assessments by causing notices thereof to be posted in at least four public places in the City, and in the meantime, the assessment list or book must remain open for inspection of all persons interested. (Ord. No. 63 N.S., §11)

AND DUTIES GENERALLY; ASSESSMENT ROLL

The Council shall meet at their usual place of holding meetings at any time of the year to sit as a board of equalization. They shall have the power to hear complaints, and to correct, modify or strike out any assessment made by the assessor, and may, of their own motion, raise any assessment, upon notice to the party whose assessment is to be raised. The corrected list of assessments shall be a part of the assessment roll for such tax for that year. It shall be certified by the clerk, who shall act as clerk of the board of equalization, as being the assessment roll for such tax, and shall be the assessment roll upon which such tax is to be levied in such year. The proceedings of the board of equalization shall be governed by the provisions of this article. Any taxpayer may petition such board for a reduction in an assessment and a proportionate reduction of the taxes extended thereon by filing an application pursuant to section 20.22. (Ord. No. 63 N.S., §12; Ord. No. 230 N.S., §1; Ord. No. 272 N.S., §2; Ord. No. 293 N.S., §1)

UNDER OATH

No reduction shall be made by the Council in the assessed valuation of property unless the party affected thereby or his agent makes and files with the board a written application therefore, verified by his oath showing the facts upon which it is claimed such a reduction should be made. A copy of the application made to the board of supervisors for a reduction of assessment of the same property shall be sufficient compliance with the requirements of this section. The procedure provided in this section shall also be used for applying for an increase in the assessed valuation of property, but shall in no way limit the right of the Council to raise any assessment on its own motion as provided in section 20.21. (Ord. No. 63 N.S., §12; Ord. No. 272 N.S., §3)

Taxation

Before the City Council grants the application or makes any reduction or increase applied for in the preceding section, it may first examine, on oath, the person or the agent making the application touching the value of the property of such a person.

Upon the hearing of the application, the board may subpoena such witnesses, hear and take such evidence in relation to the subject, as in its discretion it may deem proper.

During the session of the Council, the assessor and any deputy whose testimony is needed may be present, and may make any statement, or introduce and examine witnesses on questions before the Council. (Ord. No. 63 N.S., §12; Ord. No. 272 N.S., §4; Ord. No. 293 N.S., §2)

EQUALIZATION; CORRECTING ASSESSMENT LIST

The clerk as the ex officio clerk of the board of equalization shall keep a full, true record of all of the proceedings of the board in a book marked, “Records of the Board of Equalization”, and in the book he shall record all changes, corrections and orders made by the board, and during the sessions of the board, or as soon as possible after its adjournment, he shall enter upon the assessment list all changes and corrections made by the board. (Ord. No. 63 N.S., §13)

On or before the second Monday in September of each year the assessment list shall be certified by the clerk as being the assessment roll upon which City taxes are to be levied for the then current year. Nothing herein stated shall preclude the reduction or increase of assessed valuation after certification of the assessment list if a timely application therefor is filed and heard in accordance with sections 20.22 and 20.23. (Ord. No. 63 N.S., §14; Ord. No. 230 N.S., §2; Ord. No. 272 N.S., §5; Ord. No. 293 N.S., §3)

Not later than the second Monday in September of each year the Council shall levy the tax to provide for raising the necessary revenue of the City for the current fiscal year, shall by resolution fix the rate of taxes, designate the number of cents upon each one hundred dollars, using as a basis the value of property as it appears on the assessment roll for that year, which rate of taxation shall be sufficient to raise sufficient revenue estimated to be required to carry on all the departments of the City for the current fiscal year, not to exceed the rate provided in section 4.08 of the Charter of the City, and shall levy such additional amount as may be necessary and sufficient to pay the bonded indebtedness of the city for the current fiscal year, and an additional amount as may be necessary and sufficient for the providing and maintaining of parks in the City for the current fiscal year, and such additional amount that may be necessary and sufficient to carry on the recreation department of the City for the current fiscal year, and any additional amount that may be deemed necessary and permitted by the provisions of the

Taxation

Charter. Having determined the whole rate to be levied, the Council shall then levy the tax to provide for raising the necessary revenue of the City for the then current fiscal year, which fiscal year shall begin with the first day of July of each year and shall end with the thirtieth day of June the year next following. (Ord. No. 63 N.S., §15; Ord. No. 230 N.S., §3)

When the assessments have been equalized and the tax has been levied, the clerk shall enter in the assessment roll in a separate money column the respective sums in dollars and cents, so levied on each one hundred dollars’ valuation of taxable property to be paid as a tax levied on the property enumerated, and shall foot up the columns, showing total value of property in the City as corrected under the direction of the board of equalization, and the total amount of taxes; all of which shall be done and completed on or before the first Monday in October of each year. Any changes in assessments made after the first Monday in October shall be promptly entered in the City assessment records. (Ord. No. 63 N.S., §16; Ord. No. 293 N.S., §4)

PROCEDURES

(a) As an alternative to the procedure set forth in Division 1 of Article II of this chapter for the assessment of taxable real property within the City, the Council may by resolution designate the assessment values established by the county for taxable real property within the City to be the assessment values adopted for City tax purposes.

(b) As an alternative to the procedure set forth in Division 1 of Article II of this chapter for the board of equalization, the Council may establish by resolution that any actions of the county assessment appeals board which apply to taxable real property within the City shall automatically apply for City tax purposes. (Ord. No. 337 N.S., §1)

Division 2. Collection

All taxes levied pursuant to the provisions of this article shall be collected by the tax collector. (Ord. No. 63 N.S., §3)

On or before the first Monday of October of each year, the assessment roll shall be delivered to the tax collector. (Ord. No. 63 N.S., §17; Ord. No. 156 N.S., §17; Ord. No. 197 N.S., §1)

LEVY

Taxation

Upon receiving the assessment roll, the tax collector shall be charged by the clerk with the full amount of the taxes levied. (Ord. No. 63 N.S., §18)

Half of the taxes on all real and personal property on the secured roll are due and payable on the first day of November and are delinquent if unpaid on the tenth day of December next thereafter at 5:00 p.m., and unless paid prior to such delinquency, six percent will be added to the amount thereof.

The remaining half of the taxes on all real and personal property on the secured roll will be payable on and after the first day of February and are delinquent if unpaid on the tenth day of April next thereafter at 5:00 p.m., and unless paid prior to such delinquency, six percent will be added to the amount thereof. (Ord. No. 63 N.S., §17; Ord. No. 156 N.S., §17; Ord. No. 197 N.S., §1)

The entire tax may be paid at the time the first installment is due and payable under the provisions of this article. The second half may be paid separately only if the first half has been paid. (Ord. No. 63 N.S., 17; Ord. 156 N.S., §17; Ord. No. 197 N.S., §1)

ETC.

After the second installment of taxes on the real property is delinquent, the tax collector shall collect three dollars for preparing the delinquent roll and published delinquent list on each separate valuation of the secured roll of real property and of possessory interests. Proceeds from collections under this section shall be paid into the general fund of the City. (Ord. No. 63 N.S., §22; Ord. No. 156 N.S., §22; Ord. No. 197 N.S., §2; Ord. No. 229 N.S., §1)

TAXES; COLLECTION BY SEIZURE AND SALE PERMITTED

The taxes on all personal property unsecured by real property are due and payable on the first Monday in March of each year. Taxes due on unsecured property may be collected by seizure and sale. (Ord. No. 197 N.S., §1)

The tax collector shall give a receipt to the person paying any tax or any installment of any tax, specifying the amount of the assessment and the tax, or installment of the tax paid, and the amount remaining unpaid, if any, with a description of the

Taxation

property assessed; provided, however, that the receipt for the second installment of taxes may refer by number or in any other intelligible manner, to the receipt given for the first installment of taxes, in lieu of a description of the property assessed. (Ord. No. 63 N.S., §19)

The tax collector shall mark the date of payment of any tax, or any installment of any tax, in the assessment roll, opposite the name of the person paying the tax. (Ord. No. 63 N.S., §20)

The tax collector shall settle with the clerk for all moneys collected for the City, and shall pay the same to the Clerk; and, on the same day, the tax collector shall file a statement with the clerk, showing an account of all of his transactions and receipts as tax collector since his last settlement, and showing also that all money collected by him as a tax collector has been paid to the clerk. (Ord. No. 63 N.S., §21)

SECOND ROLL

Annually or before January tenth, the tax collector shall attend at the clerk’s office with the second roll. Prior to February first the clerk shall:

(a) Compute and enter the delinquent penalty against all taxes on the secured roll not marked paid.

(b) Foot the penalties.

(c) Charge the tax collector with the total penalties due on the secured roll.

(d) Deliver the secured roll to the tax collector. After the second half of taxes on real property is delinquent, the tax collector shall prepare a delinquent roll. In numerical or alphabetical order, the delinquent roll shall show all information on the secured roll relating to property the taxes on which are delinquent. (Ord. No. 63 N.S., §23; Ord. No. 156, N.S., §23; Ord. No. 197 N.S., §3)

SETTLEMENT

Annually on May tenth, the tax collector shall attend at the clerk’s office with the secured roll and the delinquent roll. The clerk shall compare the delinquent roll with the secured roll. If satisfied the delinquent roll is correct, he shall:

(a) Foot the unpaid taxes and penalties.

Taxation

(b) Credit the tax collector with the unpaid taxes and penalties on the secured roll.

(c) Make a final settlement with him of all taxes and penalties charged against him on the secured roll.

Thereafter, the clerk shall:

(a) Compute and enter the penalties and costs on the delinquent roll.

(b) Charge the tax collector with the amount due on the delinquent roll.

(c) Deliver the delinquent roll to the tax collector.

On or before June thirtieth or immediately after time when real property is sold to the City for taxes, whichever is later, the tax collector shall attend at the clerk’s office with the delinquent roll and advise him that all property on the delinquent roll on which taxes have been paid has been credited with such payment on the delinquent roll. The clerk shall foot the amount unpaid on the delinquent roll, credit the tax collector with the amount, and have a final settlement with him. (Ord. No. 63 N.S., §24; Ord. No. 197 N.S., §4)

All taxes assessed, together with any percentage imposed for delinquency and the costs of collection, shall constitute liens upon the property assessed. Every tax upon personal property shall be a lien upon the real property of the owner thereof. The liens provided for in this section shall attach as of March first of each year at 12:01 a.m., and may be enforced by a sale of the real property affected, and the execution and delivery of all necessary certificates and deeds therefor, under such regulations as are prescribed in this article, or by action in any court of competent jurisdiction to foreclose such liens; provided, however, that any property sold for such taxes shall be subject to redemption within five years and upon the terms provided or that may hereafter be provided by ordinance. All deeds made upon any sale of property for taxes under the provisions of this article shall have the same force and effect in evidence as is or may hereafter be provided by law for deeds for property sold for nonpayment of taxes. (Ord. No. 63 N.S., §3; Ord. No. 272 N.S., §6)

SHOWN; PENALTY; SALE, ETC.

On or within five days before or after the first Monday in June of each year, the tax collector shall publish the delinquent list, which shall contain the names of the persons and a description of the property delinquent, and the amount of all taxes and costs due, opposite each name and description, or the several taxes due from the same

Taxation

person, the expense of the publication to be a charge against the City; and, the tax collector must append to, and publish with the delinquent list a notice that, unless the delinquent taxes, together with the costs and percentage penalties are paid, the real property upon which such taxes are a lien will be sold to the City. The publication shall be made once a week, for three successive weeks, in some newspaper circulated in the City and of general circulation as defined by the state law and so determined by a decree of the Superior Court of the state, in and for the County of Alameda, and shall designate the time and the place of sale, which time shall not be less than twenty-one nor more than twenty-eight days from and after the first publication and the place shall be in the tax collector’s office in the City. (Ord. No. 63 N.S., §25)

WITH CLERK; AFFIDAVIT REQUIRED

The tax collector shall, as soon as he shall have made and completed the publication provided for in the preceding section, file with the clerk a copy of the publication, with an affidavit attached thereto, that it is a true copy of the same, and that the publication was made in a newspaper, stating its name and place of publication and the date of each appearance, and such affidavit shall be primary evidence of all of the facts stated therein. (Ord. No. 63 N.S., §26)

On the day and hour fixed for the sale, all the property delinquent, upon which the taxes of all kinds, penalties and costs have not been paid, shall, by operation of law and the declaration of the tax collector, be sold to the City. (Ord. No. 63 N.S., §28)

CREDITED

Upon sale of the property to the City as provide in the preceding section, the tax collector shall make an entry, “Sold to the City,” on the delinquent assessment list, opposite the tax, and he shall be credited with the amount thereof in his settlement made with the clerk. (Ord. No. 63 N.S., §28)

The City may bring suit in a court of competent jurisdiction against the owner of the property for the collection of delinquent taxes, penalties and costs. (Ord. No. 63 N.S., §28)

FILED

The tax collector shall make out a certificate of delinquent tax sale for each piece or tract of land sold, dated on the day of the sale, stating (if known) the name of the

Taxation

person assessed, a description of the land sold, that it was sold for delinquent taxes to the City and giving the amount and year of the assessment, and specifying when the City will be entitled to a deed.

Such certificates must be signed by the tax collector and shall be filed in the office of the clerk. (Ord. No. 63 N.S., §29)

DAY OF SALE

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; provided, further that the City may bring suit against the owner of such property for the collection of such taxes, penalties and costs. (Ord. No. 63 N.S., §28)

YEARS FROM DATE OF SALE; PAYMENT MADE TO CLERK;

DISPOSITION OF MONEYS COLLECTED

A redemption of the property sold may be made by the owner, or any party in interest, within five years from the date of the sale to the City, or at any time prior to the sale of such property to the City. Payment must be made to the clerk upon an estimate furnished by the clerk, and the clerk shall account to the City for all moneys received under such redemption, which money shall be distributed to the proper funds in accordance with the regular tax levy. (Ord. No. 63 N.S., §30)

DEED

If the property is not redeemed within five years from the date of the sale to the City, the tax collector, or his successor in office, shall make to the City a deed of the property. Such deed shall be in substance, and may be in form, as follows:

“This indenture, made the __________ day of ________, 20, between
____________________________, Tax Collector of the City of Piedmont, County of Alameda, State of California, first party, and the City of Piedmont, second party,

WITNESSETH:

THAT WHEREAS, the real property hereinafter described was duly assessed for taxation in the year 20____ to _____________________________ (Stating name as on Assessment Roll) and was thereafter on the ____ day of ______________, 20, duly sold to the City of Piedmont by ______, Tax Collector of said City of Piedmont, for nonpayment of delinquent taxes which had been legally levied in said year 20, and were a lien on said real property, the total amount for which the same was sold being $.

Taxation

AND WHEREAS, the period of five years has elapsed since said sale and no person has redeemed the said property.

NOW, THEREFORE, the said first party in consideration of the premises, and in pursuance of the Ordinance in such case made and provided does hereby grant to the said second party that certain real property in the City of Piedmont, County of Alameda, State of California, more particularly described as follows, to-wit: (Description)

IN WITNESS WHEREOF, said first party has hereunto set his hand the day and year first above written.

---

Tax Collector of the

City of Piedmont” (Ord. No. 63 N.S., §31)

FORCE AND EFFECT OF DEED

No other matters need be recited in the deed than those provided for in the form set out in the preceding section. No charge shall be made by the tax collector for the making of any such deed. All such deeds shall be recorded in the office of the county recorder and the expense of acknowledging and recording the same shall be in charge against the City. All such deeds, after having been duly recorded as herein provided, shall be transmitted to the clerk and by him filed in his office. Such deed, duly acknowledged or proved, is prima facie evidence that the property was assessed as required by law; that the property was equalized as required by law; that the taxes were levied in accordance with law; that the taxes were not paid; that at a proper time and place the property was sold as prescribed by law and by the proper officer; that the property was not redeemed; and, that the person who executed the deed was the proper officer. (Ord. No. 63 N.S., §31)

THEREOF PRIMA FACIE EVIDENCE OF ASSESSMENT, ETC.

The assessment roll or delinquent list, or a copy thereof, certified by the clerk, showing unpaid taxes against any person or property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been complied with. (Ord. No. 63 N.S., §33)

BE PAID

Taxation

In all cases where real estate has been or may hereafter be sold for delinquent taxes to the City and the City has not disposed of the same, the person whose estate has been or may hereafter be sold, his heirs, executors, administrators, or other successors interest shall, at any time after the same has been sold to the City and before the City shall have disposed of the same, have the right to redeem such real estate by paying to the clerk the sum of the following:

(a) The amount of sold taxes

(b) The delinquent penalties and costs which were a lien on the property at the time of the sale to the City.

(c) Redemption penalties as defined in the following section.

(d) A redemption fee of one dollar and fifty cents on each separately valued parcel sold to the City. (Ord. No. 63 N.S., §32; Ord. No. 197 N.S., §5)

When land shall have been sold as the property of a designated person for tax correctly imposed, no misnomer of the owner or other mistake relating to the ownership of such property shall affect the validity of the sale. (Ord. No. 63 N.S., §39)

SALE TO BE AT PUBLIC AUCTION; NOTICE

The tax collector may, after the first Monday in February in each year, collect the taxes due on personal property, except when real estate is liable therefor, by seizure and sale of any personal property owned by the delinquent. The sale must be at public auction, and of sufficient amount of the property to pay the taxes, percentages and costs. The sale must be made after one week’s notice of the time and place thereof, given by posting in three public places. (Ord. No. 63 N.S., §34)

PROCEDURE

The tax collector must, on the third Monday in February and on the third Monday in June each year, attend at the office of the clerk, with the delinquent list, and the clerk must carefully compare the list with the assessments of persons and property not marked as paid on the assessment roll; and, when taxes have been paid, must note that fact in the appropriate column in the assessment roll. The clerk must then administer to the tax

Taxation

collector an oath, to be written and subscribed in the delinquent list, stating that every person and all property assessed in the delinquent list, on which taxes have been paid, has been credited in the list with such payment.

The clerk shall then foot up the amount of taxes remaining unpaid and credit the tax collector with the amount, and shall have a final settlement with him, and the delinquent list must then remain on file in the clerk’s office. (Ord. No. 63 N.S., §35)

A refund of taxes may be ordered by the Council, but only upon those grounds provided in Article I, Chapter 5, Part 9, Division 1 of the Revenue and Taxation Code of California, and no claim for refund shall be considered unless a verified application therefore is made in writing, signed by or on behalf of the party who paid the taxes, and filed within three years after making the tax payment for which the refund is sought. (Ord. No. 63 N.S., §36; Ord. No. 272 N.S., §7)

When the tax collector discovers that any property has been assessed more than once for the same year, he shall collect only the tax justly due, and shall make return of the facts to the clerk by an affidavit. (Ord. No. 63 N.S., §37)

TRANSFERRED TO NEXT YEAR’S ASSESSMENT LIST

In case the tax collector shall discover before any sale that by reason of irregular assessment or any other error, any land ought not to be sold, he shall not offer it for sale, but the Council shall in such case cause the assessor to enter the uncollected taxes upon the assessment list of the next succeeding year, to be collected as other taxes entered thereon. (Ord. No. 63 N.S., §38)

PROPERTY; PROCEDURE

The assessor shall collect the taxes on personal property, in all cases in which, in his opinion, such taxes are not a lien on real property sufficient to secure the payment of the taxes. He shall pay to the tax collector all personal property taxes collected by him, and in his hands, and he shall make settlement therefor with the tax collector, and the assessor shall be governed as to the amount of the taxes to be by him collected on personal property by the rate of the previous year. (Ord. No. 63 N.S., §40)