San Rafael Municipal Code Ch. 3.08 Property Taxation

All taxable property must be assessed at its full cash value; provided, that a mortgage, deed of trust, contract, or other obligation by which a debt is secured when land is pledged as security for the payment thereof, together with the money represented by such debt, shall not be considered property subject to taxation.

(Ord. 9).

Lands shall be assessed in parcels or subdivisions not exceeding one hundred acres each, and all property shall be assessed to the person by whom it was owned or claimed, or in whose possession or control it was at twelve p.m. (12:00 p.m.) from noon on 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. In assessing solvent credits not secured by mortgage or deed of trust, a reduction therefrom shall be made of debts due to bona fide residents of this state. Land and improvements thereon shall be separately assessed and cultivated and uncultivated land of the same quality, and similarly situated shall be assessed at the same value.

(Ord. 9).

The assessor shall have power to administer all oaths and affirmations necessary in the performance of the duties of office of the assessor.

(Ord. 9).

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 the taxable property within the city of San Rafael, except such as is required to be assessed by the State Board of Equalization.

The mode of making out of said list, and proceedings relating thereto, shall be in conformity with laws now in force regulating county assessors, except as otherwise provided by the Charter of the city of San Rafael, and except as otherwise provided in and by this chapter. The said list shall describe the property assessed and the value thereof, and shall contain all other matters required to be stated in such lists by county assessors. Said assessor shall verify said list by his oath to be thereto attached and to be substantially in the following form:

State of California, ) County of Marin, ) ss. City of San Rafael. )

I, ___________, Assessor of the City of San Rafael, do swear that between the first day of May, 19___, and the first day of August, 19___, I have made diligent inquiry and examination to ascertain all property within the City of San Rafael, 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 law and 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 reward or otherwise.

___________

Subscribed and sworn to before me this ___ day of _______, 19___. ________

The assessor shall then deposit the said verified list with the Clerk of the city of San Rafael on or before the first Monday of August of each year.

(Ord. 9).

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 twelve (12:00) noon on the first Monday in March. Such statement shall be in writing and shall show separately:

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

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

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

4. An exact description of all lands in parcels or subdivisions, not exceeding one hundred (100) acres each, all improvements, and all personal property, and all taxable state, county, city, or other municipal or public bonds and taxable bonds of any person, firm, corporation, and all deposits of money or other valuables, and the names of the persons with whom such deposits are made, and the places in which they may be found, all mortgages, deeds of trust, contracts, and other obligations by which debts are secured and the property in the city affected thereby.

5. All solvent credits due or owing to such person, or any firm of which he is a member, or due or owing to any corporation of which he is president, secretary, cashier, or managing agent, deducting from the sum of such credits such debts only, as may be owing by such person, firm or corporation to bona fide residents of this state. No debt shall be so deducted unless the statement shows the amount, in aggregate, of such debt as stated under oath. Whenever one member of a firm or one 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 corporation, or another 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 such property is included.

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

State of California, ) County of Marin, ) ss. City of San Rafael. )

I, ___________, do swear that I am a resident of the City of San Rafael, 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 San Rafael, or out of my possession, for the purpose of avoiding any assessment upon the same, or of making this statement, and that the debts therein stated as owing by me are owing to bona fide residents of this state, or to firms or corporations doing business in this state.

________

Subscribed and sworn to before me this ___ day of _______, 19___. ___________

The assessor shall have power to exact from every person of whom he shall require a statement as hereinbefore mentioned an oath substantially in the foregoing form. The affidavit to the statement on behalf of a firm or corporation shall be made by the president, the 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 said foregoing form.

The assessor may fill out the statement 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. 9).

The assessor shall have power to require any person found within the city of San Rafael to make and subscribe an affidavit, giving his name and place of residence, and he shall further have power to subpoena and examine any person in relation to any statement furnished to him or which discloses property which is assessable in the city of San Rafael.

It shall be unlawful for any person to refuse to furnish the statement hereinbefore required, 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.

(Ord. 9).

If any person, after demand therefor by the assessor, refuse or neglect to give the statement herein provided for, or to comply with the other provisions of the foregoing sections, 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.

The assessor shall, when required by the city council, transmit to said 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 chapter provided, or to comply with the provisions of the foregoing sections, the amount of the assessment upon the property of such persons, with a statement of the particular facts, if any, upon which the assessment has been made, and the valuation of the property so assessed.

(Ord. 9).

As soon as completed, and on or before the first Monday in August of each year the assessor shall deliver his assessment list and statements to the city council to be equalized; and the city council shall forthwith give notice thereof, and of the time when the said council will meet to equalize assessments, by publication in some newspaper published and circulated in the said city, and in the meantime the assessment list or book must remain open for inspection of all persons interested.

The city council shall meet at their usual place of holding meetings on the second Monday of August of each year, at ten (10:00) in the forenoon of said day, and sit as a board of equalization, and shall continue in session from day to day until all the returns of the assessor shall have been rectified. They shall have 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 proceedings of the board of equalization shall be governed by the provisions of Article I of Chapter I of Part 3 of Division I of the Revenue and Taxation Code of the State of California, insofar as the said provisions are applicable and not inconsistent with the provisions of this chapter.

(Ord. 9).

The clerk of the city of San Rafael shall be ex officio the clerk of the board of equalization, and, as such, he shall keep a full, true record of all of the proceedings of the board of equalization in a book marked, "Records of the Board of Equalization," and in the said 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, and, having completed the corrections in the assessment list, he must take and subscribe an oath to be attached thereto and to be substantially in the following form:

State of California, ) County of Marin, ) ss. City of San Rafael. )

I, ___________, Clerk of the City of San Rafael, and ex-officio Clerk of the Board of Equalization of said city do swear that as such Clerk of the Board of Equalization, I have kept correct minutes of all of the acts of the Board of Equalization touching alterations in the assessment list; that all alterations agreed to or directed to be made have been made and entered in the said assessment list, and that no changes or alterations have been made therein, except those authorized.

________

Subscribed and sworn to before me this ___ day of _______, 19___. ___________

(Ord. 9).

The assessment list, corrected as provided in the preceding section shall be certified by the clerk as being the assessment roll upon which city taxes are to be levied for the then current year.

(Ord. 9).

On or before the last day in August of each year the city 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 the various departments of the city for the current year, not to exceed one dollar on each one hundred dollars of assessed valuation, and in addition thereto sufficient to pay the bonded indebtedness of the city and for the maintenance of the public library. 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.

(Ord. 681).

When the assessments have been equalized and the tax has been levied as aforesaid, 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 (rejecting fractions of a cent) to be paid as a tax levied on the property enumerated, and shall foot up the columns, showing the 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; provided, however, that if so ordered by resolution of the city council, adopted prior to the time the city clerk is required to compute and enter on the secured roll the respective amounts due in installments as taxes for the assessment year in which such resolution shall become effective, the city clerk shall reject any cent not evenly divisible by two in the computation of taxes on any assessment.

(Ords. 9 and 580).

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 the first Monday in March of each year, 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 chapter, or by action in any court of competent jurisdiction to foreclose such liens.

(Ord. 9).

On or before the first Monday of October of each year the assessment roll shall be delivered to the tax collector of the city, who shall within ten (10) days after such delivery forthwith publish in a newspaper published and circulated in said city, a notice specifying:

That one-half (½) of the taxes on all personal property secured by real property and one-half (½) of the taxes on all real property will be due and payable on the first Monday in October, and will be delinquent on the tenth day of December next thereafter at five p.m. (5:00 p.m.) and that unless paid prior to such delinquency, six percent (6%) will be added to the amount thereof; that the remaining one-half (½) of the taxes on all personal property secured by real property and one-half (½) of the taxes on all real property will be payable on and after the first Monday in January next, and will be delinquent on the tenth day in April next thereafter at five p.m. (5:00 p.m.), and that unless paid prior to such delinquency, six percent (6%) will be added to the amount thereof; that all taxes may be paid at the time when the first installment as herein provided is due and payable, and the times and places at which payment of taxes may be made.

The tax collector may fix a date in advance of the due date when payments may be made.

The taxes on all personal property secured by real property and the taxes on real property shall be due and payable, and shall become delinquent and shall bear respective penalties and interest at the times, in the manner and to the extent hereinabove specified.

(Ord. 580).

Upon receiving the assessment roll the tax collector shall be charged by the clerk with the full amount of the taxes levied.

(Ord. 9).

All taxes shall be collected by the tax collector except as otherwise hereinafter provided.

(Ord. 9).

The tax collector shall give a receipt to the person paying any tax or any part of any tax, specifying the amount of the assessment and the tax, or part of the tax, paid, and the amount remaining unpaid, if any, with a description of the property assessed, provided that the receipt for the last 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. 9).

The tax collector shall mark the date of payment of any tax, or of the several partial payments, as the case may be, in the assessment roll, opposite the name of the person paying the tax.

(Ord. 9).

On the first Monday in each month, the tax collector shall settle with the clerk for all moneys collected for the city, and shall pay the same to the treasurer; and on the same day, the tax collector shall file a statement under oath 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 tax collector has been paid to the treasurer.

(Ord. 9).

On the tenth day of December of each year at five p.m. (5:00 p.m.), all taxes then unpaid except the last installment of real property taxes and one-half (½) of the taxes on all personal property secured by real property are delinquent, and thereafter the tax collector must collect for the use of the city an additional six percent (6%) thereon; on the tenth day of April of each year at five p.m. (5:00 p.m.), all the unpaid portion of the remaining one-half (½) of the taxes on all real property and of the remaining one-half (½) of the taxes on all personal property secured by real property is delinquent and thereafter the tax collector must collect for the use of the city an additional six percent (6%) thereon; provided, that the entire tax on any real property may be paid at the time the first installment as above provided is due and payable. And, provided, further, that the taxes on all personal property unsecured by real property shall be due and payable immediately after the assessment of such property is made.

(Ord. 580).

On the third Monday in December and on the third Monday in May of each year, the tax collector shall deliver to the clerk a complete delinquent list of all persons and property then owing taxes, in which list shall be set down in numerical or alphabetical order, all matters and things contained in the assessment roll relating to delinquent persons or property. The tax collector shall at the same time produce the assessment roll. The clerk shall carefully compare the delinquent list with the assessment roll, and, if satisfied that it contains a full and true statement of taxes due and unpaid, he shall foot up the total amount of taxes so remaining unpaid, credit the tax collector, who acted under it, therewith, and make a final settlement with him of all taxes charged against him on the assessment roll, and shall require of him the treasurer's receipt for any existing deficiency. After settlement with the tax collector as prescribed herein the clerk shall charge the tax collector with the amount of taxes due on the delinquent list including penalties, and within three (3) days thereafter shall deliver said list duly certified to the tax collector.

(Ord. 9).

On, or within five (5) 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 taxes and costs due, opposite each name and description with the taxes due on personal property added to taxes on real estate, where the real estate is liable therefor, or the several taxes are due from the same persons, the expense of the publication to be a charge against the city, and the tax collector must append to, and publish with, the said delinquent list a notice that, unless the taxes delinquent, together with the costs and percentage are paid, the real property upon which such taxes are a lien, will be sold to the city of San Rafael. The publication shall be made once a week for two (2) successive weeks (two (2) insertions shall be sufficient) in some newspaper published and circulated in the city and shall designate the time and the place of sale, which time shall not be less than fifteen (15) days nor more than twenty (20) days from and after the first publication and the place shall be in the tax collector's office in the city of San Rafael.

(Ord. 9).

The tax collector shall, as soon as he shall have made and completed the publication aforesaid, file with the county clerk of the county of Marin, and with the city clerk, respectively, 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, such affidavit shall be primary evidence of all of the facts stated therein.

(Ord. 9).

Upon redemption of any lot, piece or tract of land subsequent to the completion of publication provided for in Section 3.08.320 hereof, the tax collector shall collect in addition to the taxes due on the delinquent list and penalties and interest as elsewhere provided herein, one dollar ($1.00) on each lot, piece or tract of land separately assessed, and on each assessment of personal property, which money shall be paid into the general fund of the city.

(Ord. 246).

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. 9).

The tax collector must, on the third Monday in February and on the third Monday in June in 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 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. 9).

The city assessor must collect the taxes on all personal property when, in his opinion, said taxes are not a lien upon real property sufficient to secure payment of the taxes.

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

(Ord. 580).

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 a sufficient amount of the property to pay the taxes, percentage and costs. The sale must be made after one week's notice of the time and place thereof, given by publication in a newspaper published in the city of San Rafael, or by posting in three (3) public places in said city.

(Ord. 9).

After the day and hour fixed for the sale of delinquent property, the city of San Rafael may bring suit against the owner of property upon which the taxes of all kinds, penalties and costs have not been paid, for the collection of delinquent taxes or delinquent taxes, penalties and costs.

(Ord. 9).

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 of San Rafael, and 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; 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. 9).

If the property is not redeemed within five (5) 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 _______, 19___, between ___________, Tax Collector of the City of San Rafael, County of Marin, State of California, first party, and the City of San Rafael, second party,

WITNESSETH:

That whereas, the real property hereinafter described was duly assessed for taxation in the year 19___, to ___________ (stating name as on Assessment Roll) and was thereafter on the ___ day of _______, 19___, duly sold to the City of San Rafael, by ___________ Tax Collector of said City of San Rafael, for nonpayment of delinquent taxes which had been legally levied in said year 19___, and were a lien on said real property, the total amount for which the same was sold being _____.

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 statute in such case made and provided does hereby grant to the second party that certain real property in the City of San Rafael, County of Marin, State of California, more particularly described as follows, to wit: (here insert description of property)

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

________ Tax Collector of the City of San Rafael.

No other matters need be recited in the deed than those provided for in the above form. 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 of the county of Marin, and the expense of acknowledging and recording the same shall be a charge against the city of San Rafael. All such deeds, after having been duly recorded as herein provided, shall be transmitted to the city clerk and by him filed in his office. Such deed, duly acknowledged or proved, is primary evidence that 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. 9).

In all cases where real property shall be or shall have been sold to the city for nonpayment of any special assessment levied or collected under any statute or ordinance providing for the collection of said or any special assessment under this chapter, or in the manner provided for general municipal taxes, either as to collection, delinquency or sale, the deed referred to in Section 3.08.310 shall be executed and delivered at the expiration of the redemption period provided in such special assessment statute or ordinance whether the same be five (5) years from date of sale for delinquency or some other time. Said deed shall be substantially in the form provided in Section 3.08.310 hereof, except as to the recital therein as to taxation and redemption period in which respects said deed shall recite that said property was sold for nonpayment of special assessments and that the redemption period, therein stated as the case may be has expired.

The deed hereinabove in this section or in Section 3.08.310 hereof referred to is intended as and shall be evidentiary only and title shall pass to the city upon the first sale made after delinquency of any installment. No resale shall take place until after the expiration of the redemption period or as otherwise provided by law, but any property sold to the city may be resold pursuant to Section 3.08.330 hereof or any other law providing therefor at any time after the city shall have become entitled to receive such deed and whether the deed shall be executed, delivered, recorded or not.

(Ord. 180).

All property deeded to the city under the provisions of this chapter or otherwise acquired may be sold at public auction by the city at any time after the recording of the deed in the office of the county recorder or at any time after the city shall have acquired title thereto and all rights of redemption thereon have expired, after notice of the time and place at which the property will be sold has been published in a newspaper published and circulated in the city of San Rafael for a period of at least twenty (20) days prior to the date fixed for the sale; said notice shall be published by two (2) separate insertions upon successive weeks in such newspaper, the first of which shall be not less than twenty (20) days nor more than thirty (30) days prior to the date of sale and shall describe the property to be sold, the time and place of sale, and the terms under which the property will be sold.

The city council shall direct the proper officers to make or execute a deed in substantially the form prescribed, on the redemption of property after a deed has been made to the city, provided that the third paragraph of the deed shall be as follows:

AND WHEREAS, said taxes (or assessments as the case may be) and penalties have not been paid and said real property was, on the _______ day of _______, 19_____, after due and legal notice given thereof, sold at public auction to the second party for the sum of_______($_______) Dollars and on said date the Mayor and the City Clerk were directed by the City Council of the first party to make and execute this deed to the second party.

Such deed duly acknowledged or proved is primary evidence that the property was assessed as required by law; that the property was equalized as required by law; that the taxes (or assessments, as the case may be) were levied in accordance with law; and were not paid; that at a proper time and place the property was sold as prescribed by law, by the proper officer; that the property was not redeemed and that the person or persons who executed the deed was duly authorized to execute the same.

(Ord. 180).

When land shall have been sold as the property of a designated person for taxes 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. 9).

All deeds made upon any sale of property for taxes or special assessments under the provisions of this chapter 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 state taxes.

(Ord. 9).

The procedure, method and provision for sale and resale and provisions of the following sections shall not be exclusive, but shall be cumulative and in addition to any other procedure now or hereafter afforded to the city of San Rafael.

(Ord. 181).

Sections 3.08.370 through 3.08.490 shall not apply to the sale by the city of any property acquired by the city through tax sale, purchase or otherwise, if at the time of acquisition the property in question is not subject to any special assessment or any installment of any special assessment. It is hereby declared to be the purpose of such sections to assure the city and its taxpayers and bondholders the full amount of special assessments charged against properties being sold, if obtainable, and it is declared to be beyond the purpose of such sections to provide a double sale procedure where there are no assessments charged against the property. Properties owned or acquired by the city free from such delinquent assessment charges may be sold to the highest and best bidder therefor at the first or initial sale hereinafter provided for, and at such sale need not bring any particular or specified amount.

(Ord. 234).

All or any real properties heretofore or hereafter acquired by or on behalf of the city of San Rafael whether deeded or otherwise transferred to said city upon tax sale, foreclosure sale or otherwise may be sold by said city in separate parcels or as a whole as in Sections 3.08.370 through 3.08.490 provided and upon such sale all of the right, title and interest of said city of San Rafael shall forthwith pass to the purchaser of said property subject only to installments of assessments which may have become a lien thereon prior to such sale, but which at the time of such sale shall not have matured or become due or payable and subject to all installments of assessments and taxes which shall not have become a lien upon such property at the time of such sale. Nothing in Sections 3.08.370 through 3.08.490 contained and nothing set forth in any deed or other instrument executed upon such sale shall be deemed in any manner to pass such property or any part thereof free and clear of taxes or assessments payable to the county of Marin or to the state of California nor shall any certificate of sale or deed given pursuant thereto constitute or be a warranty of title free and clear of taxes or assessments or interest or penalties thereon which may be due or payable to said county of Marin or state of California.

(Ord. 181).

The city council may by resolution adopted by said city council at any regular meeting thereof authorize and direct the sale of any real property in such resolution described in the manner following: Said city council shall in such resolution nominate and appoint any competent person to handle and conduct such sale and shall therein prescribe and designate a time and place of sale which shall be within said city of San Rafael during regular business hours and upon a regular business day; said city council shall further by said resolution find and state the total amount of money which is then due against all of said property therein described, in favor of said city, which amount in no event shall be less than the amount paid therefor, all accrued penalties and delinquencies and necessary expenses incurred; said city council may, if it so determines, further find and state the amount or amounts which have been theretofore paid by said city for or due against the parcels of land therein described, severally and separately or for or against any group or groups of such parcel; said city council shall further in said resolution find and state that the time for the redemption of said properties and each and every parcel therein described has expired; said city council shall further in said resolution declare that at the time and place specified therein as the time and place of sale said properties and each and all thereof will be sold to the highest and best bidder therefor in cash for not less than the amount above provided and shall further specify and state whether said properties will then be sold as a whole or in separate parcels and may further designate the parcels or groups of properties which shall be sold as single units.

(Ord. 181).

Upon the passage and adoption of the resolution hereinabove referred to in Section 3.08.390 hereof the person therein named and designated as the person by whom such sale is to be made shall proceed to publish by two (2) separate insertions upon successive weeks in a newspaper of general circulation printed, published and circulated in said city of San Rafael a notice, which notice shall be in substance as follows:

NOTICE OF RESALE OF REAL ESTATE

Notice is hereby given that upon _______, the _______ day of _______, 19_____, at the hour of _____ o'clock ___.m. at _____ within the City of San Rafael, County of Marin, State of California, and on behalf of said city, the undersigned Commissioner will sell and offer for sale to the highest and best bidder for cash for an amount not less than that authorized by law, those certain real properties described in a resolution passed and adopted by the City Council of the City of San Rafael upon the ___ day of _______, 19_____, and which resolution is on file in the Office of the City Clerk of the City of San Rafael and is designated as Resolution Number _____. Said sale will be made and conducted in the manner and upon the terms set forth in said resolution. Reference is hereby made to said resolution for further particulars.

Dated:___________ (Signed) ___________ Commissioner.

The date of said sale shall not be less than fifteen (15) days from the first publication of said notice.

(Ord. 181).

The printer or publisher of said newspaper shall file in the office of the city clerk of the city of San Rafael an affidavit setting forth the fact of such publications and such affidavit shall be conclusive evidence thereof in the absence of actual fraud. The time and place of sale set forth in said notice and the name of the person who signs the same as commissioner shall correspond to the time and place of sale set forth in said resolution and the name of the person designated therein as the person to conduct said sale.

(Ord. 181).

At the time and place designated in said notice and in said resolution for the sale of such properties the same shall be offered for sale in the manner therein set forth and shall be sold to the highest and best bidder therefor in cash; provided, however, that at such time and place said property shall be sold for a sum of money not less than the amount paid therefor by said city of San Rafael nor shall the same be sold for a sum less than the amount designated in said resolution as the sum due and chargeable against the same. In the event such properties shall upon said sale be sold for the amount or amounts due against such parcels respectively, said commissioner shall execute in the name of said city of San Rafael and deliver to the purchaser or purchasers respectively a deed or deeds transferring and conveying to such purchaser or purchasers all of the right, title and interest of said city of San Rafael in and to said properties respectively.

(Ord. 181).

Within ten (10) days after the date of said sale or attempted sale the person so designated to make and conduct the same shall make and file with the city clerk of said city of San Rafael a report and account of sale and shall therein state whether or not said properties have been sold and the names of the persons to whom sold, if any, and the amounts for which said parcels were sold respectively if the same were sold and shall further state, if such be the case, that said or certain of said properties were not then sold and could not be then or at all sold for the sums due against them respectively or for the sums paid therefor respectively by said city. Said report and account of sale shall be verified by the oath of such commissioner and shall be final and conclusive on all persons as to the facts therein stated.

(Ord. 181).

After receipt of such report and account of sale, the city council may at a regular or special meeting consider said report and account of sale and receive further evidence either oral or documentary as to the facts therein stated and as to the manner of conducting said sale and as to the things which took place at the same. Said city council may thereafter upon such evidence as it may receive or upon said report and account of sale make and adopt a resolution finding and determining whether or not the proceedings in the matter of such sale were duly and regularly conducted as in this chapter provided and may further in and by such resolution find and determine that any part or all of said property was not so sold and could not and cannot be sold for a sum of money equal to not less than the amount paid therefor, all accrued penalties and delinquencies and necessary expenses incurred.

(Ord. 181).

In the event the city council makes a finding and determination that the property cannot be sold for a sum of money equal to not less than the amount paid therefor, all accrued penalties and delinquencies and necessary expenses incurred, it may by a four-fifths (⅘) vote and in and by said resolution, or any order or subsequent resolution, direct the sale of such property or any part thereof designated by it, for the best price obtainable. In the event said city council shall so find and determine and shall so direct the sale of such properties for the best price obtainable, it shall in and by said resolution nominate and appoint a competent person to sell or offer the same for sale and designate and fix a time and place for the sale of said properties theretofore unsold and shall specify whether said properties shall be sold as a whole or by parcels and shall describe and designate the units or parcels of land to be separately sold. The passage and adoption of said resolution shall be final, binding and conclusion upon all persons as to all matters and things therein stated and found and the commissioner therein appointed shall forthwith proceed to sell said properties in the manner therein stated and shall thereafter account to said city for the proceeds of such sale.

(Ord. 181).

Upon the passage and adoption of the resolution provided for in Section 3.08.450, the person therein designated as the commissioner appointed to sell said properties shall cause to be published by two (2) separate insertions upon successive weeks in a newspaper of general circulation, printed, published and circulated in said city of San Rafael a notice, which notice shall be in substance as follows:

NOTICE OF FINAL SALE OF REAL ESTATE

Notice is hereby given that upon _______, the _____ day of _______, 19___, at the hour of ;yrule; o'clock ___.m. at ___________ in the City of San Rafael, County of Marin, State of California, the undersigned Commissioner in behalf of said city will sell and offer for sale those certain parcels of land described in a resolution adopted by the City Council of said city upon the ___ day of _______, 19___, which resolution is on file in the office of the City Clerk of said city and is designated Resolution Number _______. Attention is called to the fact that these properties were formerly offered for sale by said city but could not be sold because of the minimum price fixed. They will now be sold for the best price obtainable and will be sold in the manner set forth in said resolution. Reference is hereby made to said resolution for further particulars.

Dated:________ (Signed) ___________ Commissioner

The date of said sale shall not be less than fifteen (15) days from the first publication of said notice.

(Ord. 181).

Upon such sale said commissioner shall execute in the name of said city of San Rafael and deliver a deed or deeds transferring and conveying such property to the person or persons to whom the same shall have been sold. Said deed shall not be construed to pass title clear of unmatured installments of taxes or assessments or clear of the claims of the county of Marin or the state of California.

(Ord. 181).

The city council may thereafter pass and adopt a resolution confirming and ratifying such sale and finding and determining that the same was duly and regularly conducted and notice thereof duly and regularly given in the manner provided in this chapter and in said resolution theretofore passed and adopted. Said resolution confirming and ratifying said sale may be attached to said deed and whether attached thereto or not shall be final and conclusive evidence upon all persons as to the matters and things therein found and determined.

(Ord. 181).

One (1) or more sales or attempts to sell all or any part of said properties hereunder or under any section hereof shall not exhaust the or any power of sale hereunder but the same may be repeated any number of times or done piecemeal.

(Ord. 181).

A redemption of property sold for delinquent taxes may be made by the owner, or any party in interest, within five (5) years from the date of the sale to the city of San Rafael, or at any time prior to the entry or sale of said property by the city of San Rafael.

(Ord. 9).

Property sold for delinquent taxes may be redeemed by the owner, or any party in interest, within the time specified in Section 3.08.500 by paying to the treasurer of the city the amount of taxes, penalties and costs due thereon at the time of said sale, all taxes that were a lien upon said real estate at the time said taxes became delinquent, all unpaid taxes of every description assessed against the property for each year since the sale; or if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, all costs and expenses of such redemption, and penalties as follows:

One percent (1%) per month, if redeemed within five (5) years from July first of the year of sale; if not redeemed within five (5) years from July first of the year of sale, one percent (1%) per month for a period of five (5) years and at the rate of one-half of one percent (½%) per month thereafter to the time of redemption. The penalty shall be computed from July first of the year of sale upon the amount of taxes delinquent at the time of sale, and upon the amount of each year's taxes in like manner, reckoning from the first day of July of the year when the property would have been sold for the taxes of that year, if there had been no previous sale.

The city clerk shall, upon the application of the person desiring to redeem, make an estimate of the amount to be paid, and shall give his triplicate certificates of the amount, specifying the several amounts thereof, which certificates shall be delivered to the treasurer, together with the money, and the treasurer shall give triplicate receipts, written or endorsed upon said certificates, to the redemptioner, who shall deliver one of said receipts to the city clerk and redeliver one (1) to the city treasurer, and may record one (1) in the office of the county recorder. Upon tender of the fee for acknowledgment, the treasurer shall acknowledge either of said receipts so as to entitle the same to be recorded. Upon the payment of the money specified in said certificate, and the giving of either of the receipts aforesaid by the treasurer, any deed or certificate of sale that may have been made to the city shall become null and void, and all right, title and interest acquired by the city under and by virtue of the tax sale shall cease and determine. (Ords. 9 and 174).

In all cases where deeds have been executed by the tax collector to the city, as provided in Section 3.08.310, and the owner of the property redeems the same as provided in this chapter, the mayor and the city clerk are empowered and directed to make, execute and deliver, in the name of the city, to the person in whose name the property is assessed, or his assigns, or when assessed to unknown owners, to the owner of such real property, a deed in substance and in form as follows:

THIS INDENTURE, made this _____ day of _______, 19___, between the City of San Rafael, a municipal corporation, first party, and ________ second party,

WITNESSETH:

That whereas, the real property hereinafter described was sold to first party for delinquent taxes and penalties in the year _______, and thereafter the Tax Collector of first party executed a deed dated ________, and recorded in the office of the County Recorder of the County of Marin, State of California, on the _____ day of _______, 19_____ in Volume _______, at Page _______.

AND WHEREAS, the taxes and penalties, above mentioned, have been paid.

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

IN WITNESS WHEREOF, said first party has caused these presents to be executed the day and year first above written.

___________ Mayor of the City of San Rafael

(SEAL) ___________ City Clerk of the City of San Rafael.

(Ord. 9).

In case the tax collector discovers 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 city 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. 9).

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. 9).

Any taxes, percentages, or costs erroneously collected may, by order of the city council, be refunded by the treasurer.

(Ord. 9).