Stockton Municipal Code Art. II Property Taxation Generally

Nothing in this code shall be construed to permit double taxation.

(Prior code § 8-002. 1)

For the purpose of this code, Sections 101, 103, 104, 105, 106, 107, 108, 110, 115, 116, 117, 118, 125, 134 and all amendments thereto of the Revenue and Taxation Code of the State of California, are hereby adopted and made a part of this code.

(Prior code § 8-002.2)

"Amount of sold taxes"

on property which has been sold to the City means the sum of the following amounts:

The amount of taxes which were a lien on the real estate at the time of sale.

All other unpaid taxes of every description which were a lien on the property for the year of the sale and for each year since the sale, as shown on the delinquent lists for which the time of sale to the City is past, or, if the property was not assessed for any year, which would be shown on such delinquent list if it had been assessed in that year, except that the unpaid taxes which would be shown on such delinquent list if the property had been assessed in any such year shall not be paid if the property was not assessed for any year because of having been acquired by the State or other public agency other than by tax deed. The amount of taxes for any year not assessed shall be based on the valuation required to be made by the Assessor on redemption of unassessed property.

"Assessor"

means the assessing officer of the City, by whatever title he or she may be known.

"Board"

means the City Board of Equalization.

"City Board"

means the City Board of Equalization.

"Director of Finance" or "Finance Director"

means the chief accounting officer of the City, by whatever title he or she may be known.

"Redemption Officer"

means the City Tax Collector.

"Roll"

means the entire assessment roll. The "secured roll" is that part of the roll containing State-assessed property and property the taxes on which are a lien on real property sufficient, in the opinion of the Assessor, to secure payment of the taxes. The remainder of the roll is the "unsecured roll." The "local roll" is those parts of the secured and unsecured roll containing property which it is the City Assessor's duty to assess. The "board roll" is that part of the secured roll containing State-assessed property.

"State Board"

means the State Board of Equalization.

"Tax deeded property"

is property which has been deeded to the City for taxes and which has not been sold to a private purchaser or a taxing agency, or to an administering agency after being classified for public use, and has not been redeemed.

"Tax sold property"

is real property which has been sold to the City by operation of the law, for taxes and from which the lien of the taxes for which it was sold has not been removed.

(Prior code § 8-002.3)