Ordinance 1673Alameda City Ordin
ces Ordinance No. 1673
New Series
CITY OF ALAMEDA
Ordinance No 1673
New Series
AMENDING THE ALAMEDA MU-
NICIPAL CODE BY AMENDING
CERTAIN SECTIONS OF CHAP-
TERS 2, 3, 4 AND 5 OF TITLE III
THEREOF, RELATING TO AS-
SESSMENT, COLLECTION AND
EQUALIZATION OF REAL AND
PERSONAL PROPERTY TAXES
B E IT ORDAIN ED BY TH E
COUNCIL OF THE CITY OF
ALAM EDA that:
SECTION L Sections 3 -228
and 3 -2220 of Article 2, Chapter
2 Title III of the Alameda
Municipal Code are hereby
amended to read:
SEC. 3-228. LIEN DATE.
"Lien Date" is the time when
taxes for any fiscal year become
a lien on property. This time is
12:01 a.m. on the first day of
March preceding the beginning
of the fiscal year for which the
taxes are to be collected.
SEC. 3.2220. VALUE. "Full
cash value" or "market
value" or "value" means the
amount of cash or its
equivalent which property
would bring if exposed for
sale in the open market
under conditions in which
neither buyer nor seller
could take advantage of the
exigencies of the other and
both with knowledge of all
of the uses and purposes to
which - the property is
adapted and for which it is
capable of being used and of
the enforceable restrictions
upon those uses and pur-
poses.
SECTION 2. Section 3 -331 of
Article 3, Chapter 3, Title III
of the Alameda Municipal Code
is hereby amended to read:
SEC. 3 -331. PROPERTY
STATEMENT - DUTY TO
FILE. Every person shall
file a property statement
between the lien date and
May first annually, and
within such time as the
Assessor may designate. As
required by the Assessor at
any time, every person shall
furnish information or
records for examination.
SECTION 3. Section : 3 -352 of
Article 5, Chapter 3, Title III
of the Alameda Municipal Code
is hereby amended to read:
SEC. 352. CONTENTS.
This roll shall show:
(a) The name and address.
if known, of the assessee.
(b) Land, by legal
description.
(c) A description of
possessory interests suf-
ficient to identify them.
(d) Personal property. A
failure to enumerate per-
sonal property in detail does
not invalidate the
assessment.
(e) The assessed value of
real estate, except im-
1rovements.
f) The assessed value of
iimprovements on the real
estate.
(g) The assessed value of
improvements to any person
other than the owner of the
land.
(h) The assessed value of pos-
sessory interests.
(i) The assessed value of per -;
sonal property, other than intan-
gibles.
(j) The revenue district in
which each piece of property
is situated.
(k) The total taxable value
of all property assessed,
exclusive of intangibles.
(1) The actual . value of
solvent credits, after legal
deductions for debts.
(m) Any other . things
required by the Assessor.
S E'i PION 4. Section 3 -423 of
Article 2, Chapter 4, Title III
of the Alameda Municipal Code
is hereby amended to read:
SEC. 3 -423. CONTENTS.
The valuation statement
shall show in separate
columns:
(a) The value of land.
(b) The value of im-
(crovements.
) The value of personal
roperty.
d) The amount of exemp-
ions.
(e) The total value of all
(froperty assessed.
) Any other information as
requested by the state Board
o 1 Equalization or as
required by the Assessor.
S r,'l;1'ION 5. Section 3.566 of
Article 6, Chapter 5, Title III
of the Alameda Municipal Code
is hereby amended to read:
SEC. 3 -566.
PREPARATION . OF UN-
SECURED ROLL. The
Assessor shall .annually
prepare the unsecured roll,
in which shall be shown the
name of the assessee, if
known, the assessed value of
all other personal property,
exemptions, the total value
of all property assessed, and
the tax to be collected
thereon. The unsecured roll
shall, after the .lien date, be
delivered by the Auditor -
Assessor to the Tax
Alameda City Ordin
ces Ordinance No. 1673
New Series
Collector.
SECTION 3. This ordinance
shall be in full force and effect
from and after the expiration
of , thirty (30) days from the
date of its final ppassage
TERRY LaCROI X, JR.
Presiding Officer
of the Council
Attest:
IRMA L. N ELSON
City Clerk
I, the undersigned, hereby
certify that the. foregoin
Ordinance was duly an
regularly adopted and passe
b the Council of the City of
Alameda in regular m
assembled on the 1st day of
A ugutsoi, 1972, by the following
AYES: Councilmen Fore
Levy Longaker McCall and
President La Croix, Jr., (5)
NOES: None.
ABSENT: None.
IN WITNESS WHEREOF, I
have hereunto set my hand and
affixed the official seal of said
City this 2nd day of August,
1.972.
IRMA L. NELSON
City Clerk of the
City of Alameda (SEAL)
A -753. Publish August 4, 1972.