Stockton Municipal Code Art. XIII Levy of Tax

Not later than the 10th day of December, annually, the City Council shall by resolution fix the rates of City taxes levied on each $100.00 of assessed valuation of taxable property in the City.

(Prior code § 8-013.1)

Upon completion of the assessment roll for all of the taxes of the City and levying the taxes thereon the Assessor must compute and carry out the amount of tax so levied upon each parcel of property in said assessment roll contained before the first day of February of the year following.

(Prior code § 8-013.2)

The Assessor must subscribe and attach to the assessment roll an affidavit as follows:

I __________, Assessor of the City of Stockton, do swear that I have completed the assessment roll of taxable property in this City as equalized by the City Board, that I have reckoned the respective sums due as taxes and have footed the columns of valuation and taxes as required by law.

(Prior code § 8-013)

As soon as possible after the assessment roll has been completed and the taxes due thereon have been computed, the Assessor shall mail a tax bill to each assessee whose address is shown on the roll.

(Prior code § 8-013.4)

The tax bill shall specify:

A. The amount of assessed value.

B. The amount of tax levied.

C. The amount of any special assessments.

D. The amount of each installment.

E. The year for which the tax is levied.

F. The description of the property.

G. A notice that if taxes are unpaid it will be necessary to pay delinquency penalties.

H. A notice that if a redemption is made that it will be necessary to pay penalties and costs.

(Prior code § 8-013.5)

On the tax bill for sold property shall appear a notice that it has been sold for taxes, the date of the sale and the sale number.

(Prior code § 8-013.6)

The failure or neglect of the Assessor to send the tax bill or any similar notice, or the fact that the assessee did not receive the tax bill or any similar notice, does not affect the validity of any tax or any proceeding to enforce collection of a tax.

(Prior code § 8-013.7)

On or before the day when taxes are payable the Tax Collector must publish one time a notice in a newspaper of general circulation published in the City, specifying:

A. The current taxes on all personal property secured by real property and the taxes on all real property, listed upon the assessment rolls of the City, after equalization, will be due on February 1st and the same will be payable one-tenth thereof on February 1st, and one-tenth thereof on the first day of each month thereafter to and including November 1st; and that in case any of the installments of said taxes are unpaid on the last day of the month in which the same became due, as herein specified, that a penalty of 2% per month will be added to said installment.

B. Provided, that when current taxes are paid in full for the year and in one payment made at any time prior to the 10th day of the fifth month following the date on which such taxes first became payable, that no penalty shall be charged or collected on any installments payable prior to the date of such payment.

(Prior code § 8-013.8)