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Ordinance 0747ORDINANCE NO. 747 NEW SERIES An ordinance repealing Article 9, Chapter 4 of Title II and Chapter 2 of Title III of the Alameda Municipal Code and repealing all ordinances in conflict herewith and amending said code by adding to Title III thereof eight new chapters providing a system for the assessment, levying and collection of City taxes in the City of Alameda. unless it is expressly provided that it shall be exercised in person. ARTICLE 2. DEFINITIONS. Sec. 3 -221. For the purpose of this title certain c=ords and phrases are defined and certain provisions shall be construed as herein set out, un- less it shall be apparent from the context that a different meaning is intended. Sec. 3 -222. Amount of Sold Taxes. "Amount of sold taxes" on property which has been sold to the city means the sum of the following amounts (a) The amount of taxes which were a lien on the real property at the time of sale. (b) All other unpaid taxes of every description which were a lien on the property for the year of sale and for each year since the sale, as shown on the roils. As used in this subdivision, ''rolls" does not include any roll for which the time of sale to the city is not past. Sec. 3 -223. A.ssessee. "Assessee means the person to whom property or a tax is assessed., See_. 3-224. Assessment Period. "As- sessment period" is between the lien date and . the end of the regular, annual time within which the city board of equalization may equalize assessments. Sec. 3 -225. Current Roll,. `Current roll" means the roll containing the property on which current taxes are a lien. Sec, 3 --226. Current Taxes. "Current taxes" means taxes which are a lien on property but - which are not included in the "amount of sold taxes" as defined in this ordinance, except that between a lien date and the time in the same calendar year when property is sold to the city for taxes the taxes becoming a. lien on this lien date in such calendar year are not ,yet "current taxes." Sec. 3 --227. Improvements. "Im- provements" includes (a) All buildings, structures, fences, and fixtures erected on or affixed to the land. (b) All fruit, nut bearing, or or- namental trees and vines not of nat- ural growth, and not exempt from taxation. Sec. 3-228. Iien. Bate. "Lien Date" is the time when taxes for any fiscal year becomes a lien on property. This time is noon on the first Mon- day in March preceding the begin- ning of the fiscal year for which the taxes are to be collected. Sec...3-229. Personal Property. "Per- sonal property" includes all property except real estate. Sec. 3-2210. . Possessory Interests. "Possessory interests" means: (a) The possession of, claim to, or right to the possession of land or im- provements, except when coupled with ownership of the land or im- provements in the same person. (b) Taxable improvements on tax exempt land. Possessory interests shall not be considered as sufficient security for the payment of any taxes. S 3- 2211. Property. "Property" includes all matters and things real, personal, and mixed, capable of pri- vate ownership. Sec. 3- 2212. Real Estate. "Real es- Late" or "real property" includes: (a) The possession of, claim to, ownership of, or right to the pos- session of land or improvements. (b) All mines, minerals, and quar- ries in the land, all standing timber whether or not belonging to the owner of the land, and all rights and privileges appertaining thereto. Sec. 3 -2213. Redemption Officer. "Redemption officer" means the auditor of the City of . Alameda. Sec. 3- -2214. Revenue District. "Rev- enue district" includes. every district for which this city assesses property and collects taxes or assessments. Sec. 3 -2215, Ralf. "Roll" . means the entire assessment roll. The "secured roll" is that part of the roll contain- ing state assessed property and prop- erty 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 roll and the unsecured roll containing property. which it is the city assessor's. duty to . assess. Sec. 3 -2216. State Assessed Prop- erty. "State a s .s e s s e d property" means all property required to be assessed by the state board. of. equali- zation under section 14 of Article XIII of the constitution: See. 3 -2217. Taxing Agency. ."Tax- ing. agency" includes the state, county and -every district that as- sesses .property for taxation purposes and levies taxes or assessments on the property so assessed. Sec. 3 -2218. Tax Deeded Property. "Tax deeded property" is real prop- erty which . has been deeded to the city for taxes. Sec. 3- 2219. . Tax Sold Property. `Tax sold property" is real property which has been sold to the city by operation of law for taxes and from which the lien of the taxes for which it was sold has not been re- moved. Sec. 3 -2229. Value. ""'value," "full cash value" or "cash value" means the amount at which property would be taken in payment of a just debt from a. solvent debtor. CHAPTER 3. ASSESSMENT. ARTICLE 1. TAXABLE AND EXEMPT PROPERTY. See. 3 --311. Taxable. Property. . All property in this city,.: not exempt from city taxation .under the laws of the united States or of this state, is subject to taxation: Sec. 3 -312. Exempt Property. Ex- cept in the case of publicly owned property, tax exempt property shall be included in the property. statement and the exemption.. claimed by af- fidavit of the person claiming ex- emption. The affidavit shall contain such information relating to the ex- emption as is required by the as- sessor. Sec. 3 --313. Waiver. of exemption. If any person claiming an exemption fails to follow the required procedure the exemption is waived . by the per- son. ARTICLE 2. GENERAL REQUIREMENTS. Sec. 3321. Value. All taxable prop- erty assessed by the city assessor shall be assessed at full cash value. Sec. 3 -322. Description. Land shall be legally described for tax purposes in any manner sufficient to iden- tify it. Sec. 3 -323. Cultivated and Unculti- vated Land. Cultivated and unculti- vated land of the same quality and similarly situated shall be assessed at the same value. Qec. 3-324. Time for Assessment. Annually, between the lien date and the first Tuesday in July, the asses- sor shall ascertain all the taxable property in the city, except state assessed property and intangible per - sonal property, and shall assess it to the persons owning, claiming, pos- sessing, or controlling it on the lien date. Sec. 3 --325. Liability on ]Bond. The assessor and his sureties are liable for all taxes on property which is unassessed through his wilful failure or inexcusable neglect. Sec. 3 --326. 'fax Sold Property, Tax sold property shall be assessed as though not sold to the city. ARTICLE 3. INFORMATION FROM TAXPAYER. Sec. 3 -331. .Property Statement Duty to File. Every person shall file a property statement between the first Monday in March and May 1, annually, and within such time as the assessor may appoint. As required by the assessor, at any time, every per- son shall furnish information or rec- ords for examination. Sec. 3 -332. Property Statement.-- - Contents. The property statement shall show all taxable property in the city owned, claimed, possessed, man- aged, or controlled by: (a) The person making the state- ment. (b) Any firm of which he is a member. (c) Any corporation of which he is president., secretary, cashier, or man- aging agent. 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 or officer need not include the property in his statement; but his statement shall show the name of the person making the statement which includes the property. He shall furnish any required information or records to the assessor for examination at any time. Sec. 3 -333. Property Statement. — Contents. The property statement shall also show: (a) Legal description of all real estate. (b) An exact description and the location of personal property. Sec. 3 -334. Property Statement.-- - Contents. The property statement shall shove all information as of the lien date. Sec. 3 -335, Returning Statement.- - Time. The assessor may fill out the statement when he presents it, or he may leave it and require that it be filled out and returned to him within an appointed time. Sec. 3-336. Failure to Return. The assessor shall assess the property of each person failing to return said statement properly verified at the cash value of such property and the value so fixed by the assessor shall not in any case be reduced by the city board of equalization. S =ec. 3 -337. Effect of Failure to Pro- cure. Failure of the assessor to de- mand or secure the property state- ment does not render any assessment invalid. Sec. 3 --338. Information Secret. All information furnished in the prop- erty statement shall be held secret by the assessor. The statement is not a public document and is not open to public inspection. Sec. 3 --339. Assessor - May Exact Nf- fidavit. The assessor may require any person found in the city to make and subscribe an affidavit, showing his name, place of residence or place of business, and whether he is the owner of any taxable property in the city. Sec. 3 -3310. Examination. The as- sessor may subpoena and examine any person in relation to: (a) Any statement furnished the assessor, or (b) Any statement disclosing prop- erty assessable in the city that may be stored with, possessed., managed, or controlled by the person. Sec. 3 -3311. False Statement. Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of imposing any tax or assessment, is guilty of a mis- demeanor. Sec. 3- -3312. Refusal to Give In- formation. Every person is guilty of a misdemeanor who, after proper demand by the assessor, does any of the following : (a) Refuses to give the assessor a list of his taxable property. (b) Refuses to swear to the list. (c) Gives a f alse name. (d) Fraudulently refuses to give his true name. ARTICLE 4. PROPERTY ESCAPING ASSESSMENT. Sec. 3 -341. Escaped Property. If any property has escaped assessment, the assessor shall assess the prop- erty on discovery at its value on the lien date for the year for which it escaped assessment if: (a) The property is owned or con- trolled by the same person who owned or controlled it for the year for which it escaped assessment, or (b) The only transfers made of the property since the lien date for the year which the property escaped as- sessment have been transfers by gift, descent, bequest, or devise. See. 3 --342. Concealing, etc., Prop- erty. Any property wilfully concealed, removed, transferred, or misrepre- sented by the owner or his agent to evade taxation, shall be penally as- sessed on discovery at not exceeding ten times its value. This assessment shall be marked "Penal assessment" and shall not be reduced by the city board of equalization. Sec, 3 -343, Entry on Roll. When the property is discovered during an as- sessment period, the assessment shall be entered only on the roll being prepared. Sec. 3 -344. Entry on Doll. When the property is discovered outside an assessment. period, the assessment shall be entered on the roll prepared in the next succeeding assessment period. In addition, if the property belongs on the unsecured roll, the assessor shall notify the auditor of the val- uation. The auditor shall immediately place the property on the roll on which taxes are being collected. If the taxes and penalties due are col- lected before the next assessment period, it need not be placed on the succeeding roll. Sec. 3 -345. Entry on Roll. The entry of the assessment shall be followed. with ":escaped assessment for year 19 ----." Sec, 3 -346. Procedure After Assess- ment. Property escaping assessment shall be treated like property regu- larly assessed on the roll on which it is entered. Sec. 3 -347. Limitation on Right to Assess. The assessor shall not, with- out the taxpayer's written permis- sion, assess property for the year in which it escaped assessment after the end of the second assessment period succeeding the assessment period for the year in which it es- caped assessment. ARTICLE 5, ASSESSMENT ROLL. Sec, 3 -351. Preparation of Roll. The assessor shall prepare an assessment roll in which shall be listed all prop- erty within the city which it is the assessor's duty to assess. Sec. 3 -352. Contents. This local roll shall separately show: (a) The name of the assessee, if known. (b) Description of the property. (c) All possessory interests and personal property. A failure to enu- merate personal property in detail does not invalidate the assessment. (d) The cash value of real estate, except improvements. (e) The cash value of improve- ments assessed to the owner of the land. (f) The cash value of improve - ments assessed to any person other than the owner of the land. (g) The cash value of money. (h) The cash value of all other per- sonal property. (i) Exemptions. (j) The revenue district in which each piece of property assessed is situated as of February I next pre- ceding the lien. date. (k) The total value of all property assessed. Sec. 3 -3.53. Arrangement by Rev- enue Districts. When any tract of land is situated in two or more rev- enue districts, the part in each dis- trict shall be separately assessed. Sec. 3 -354, Land and Improvements. Land and improvements thereon shall be separately assessed. Sec. 3 -355. Improvements. Improve- ments shall be assessed by showing their value opposite the description of the land on which they are lo- cated. Sec. 3 -356. ]Improvements on Ex- empt Land. Taxable improvements on land exempt from taxation shall be shorn like other real estate on the roll, Value shall not be assessed against the exempt land and the land does not become responsible for the assessment made against the tax- able improvements. Sec. 3 --357. Other . Claimants. Land once described on the roll need not be described a second time, but any person, claiming and desiring to be assessed for it, may have his name inserted with that of the assessee. Sec. 3-35$, Unknown Owners. If the name of an wvner is known to the assessor the property. shall be as- sessed to such owner; otherwise, the property shall be assessed to un- known owners. Sec. 3 -359. Persons . in Representa- tive Capacity. When a person is as- sessed as agent, trustee, bailee, guardian executor, or administrator, his representative . designation shall be added to his name, and the as- sessment entered separately from his individual assessment. Sec. 3- 3510. Decedents' Estates. The undistributed or unpartitioned prop- erty of deceased persons may be as- sessed to the heirs, guardians, execu- tors, or administrators. Sec. 3 -3511. Property in Legal Cus- tody. Property in Aitigation in pos- session of a county or city treasurer, court, county or city clerk, or re- ceiver shall be . assessed to the officer in possession. Sec. 3 -3512. Mistake. in Owner's Name. No mistake in . the name of the owner or supposed. owner of real esta -te renders invalid an assessment or any subsequent step to and includ- ing the deed to the: city or to the purchaser at . public auction. Sec. 3 -3513. Tax Sold Property =. After each assessment of tax sold property the assessor. shall enter on the roll the fact that it has been sold for taxes and the date of the sale. Sec. 3 -3514. Tax Deeded Property. Whenever property, which has been deeded to the city for taxes and is not on the current roll, is sold to a private purchaser, the .property shall not be entered on the current roll but shall be assessed on the succeeding roll whether the lien date for the succeeding roll has passed or not.. Sec. 3 -3515. Index to. Roll. The as- sessor. shall prepare an. index to the local roll, showing the. name of each assessee and each page where his assessment appears or each assess- ment number under which his as- sessment appears. Sec. 3- -3516. Assessor's Affidavit. On or. before the first . Tuesday in July, annually, the assessor shall complete the local. roll. He shall make an affidavit on the local roll that: (a.) He has diligently attempted to ascertain all taxable property in the city subject. to assessment by him. (b) All property has .been assessed on the roll according to his best judgment, information, and belief at its cash value. (c) That he has not maliciously imposed an unjust assessment. (d) That he has not intentionally allowed any one to escape a just assessment. (e) That he has complied with all duties imposed on the assessor by law Failure to make this affidavit, or any affidavit, does not affect the validity of the assessment. The as- sessor may require from any of his deputies an affidavit on the roll similar to his own. Sec. 3- 3517. lti otice of Completion. As soon as the local roll has been completed the assessor shall notify the city clerk of such completion. The city clerk shall be ex officio clerk of the city board of equa tion. CHAPTER 4. EQUALIZATION. ARTICLE 1. GENERALLY. Sec. 3-411 Publication of Notice. On receipt of notification of comple- tion of the local roll the city clerk shall give notice, by two publica- tions, of the completion of the local roll and of the time and place the city board of equalization will meet to equalize assessments. The last publication of such notice shall be at least three days before such meet- ing. Sec. 3 - 412. Delivery of Roll to Clerk. On the day fixed for the meet- ing of the city board of equalization the assessor shall deliver the local roll, map books, and statements to the city clerk to be retained by the latter for inspection by said board and until the equalization is finished. Sec. 3 -413. Regular Equalization Period. Annually, on the third Tues- day in July, the city council shall meet as the city board of equaliza- tion to examine the local roll and equalize the assessment of property in the city. It shall continue in ses- sion for that purpose, from time to time, until the business of equaliza- tion is disposed of, but not longer than fifteen days. Sec. 3 -414. Other Equalization Pe- riods. On request of the assessor or any assessee, the city council shall sit as the city board of equalization, at the time of the first regular meet- ing in each month, to equalize val- uations made by the assessor during the preceding calendar month, if out- side the assessment period. Sec. 3 -415. Individual Assessments. After giving notice as prescribed by its rules, the city board of equaliza- tion may increase or louver any as- sessment on the local roll in order to equalize the assessment of prop- erty in the city. Sec. 3 -415. Reductions. -. When Made. A reduction in an assessment shall be made only under at least one of the following conditions (a) The party affected or .his agent snakes and files with the city board of equalization a verified, written ap- plication for reduction, showing the .facts claimed to require the reduc- tion. (b) The reduction is recommended in writing by the assessor. Sec. 3 -417. Examination of Appli- cant. Before the city board of . equali- zation makes any reduction on ap- plication of the person affected or his agent, it shall examine, on oath, the person affected or the agent making the application touching the value of the property. A reduction shall not be made unless the person or agent attends and answers all questions pertinent to the inquiry. Sec. 3 -418.. Evidence. On the hear- ing of the application, the board may subpoena , witnesses and take evi- dence in relation to the inquiry. See. 3 -419. Presence of Assessor. During the session of the city board of equalization, the assessor and any deputy whose testimony is needed shall be present and may make any statement = or produce evidence on matters before the board. Sec. 3- 4110, Changes on Roll. After five days succeeding the time when notice of the date when the matter will be investigated is sent by . the clerk to all persons interested, the city .board of equalization may direct the assessor to: (a) Assess any taxable property that has escaped assessment.. (b) Change the amount, number, quantity, or . description of property. (c) Make and enter new assess - ments, at . the same time cancelling previous entries, when any assess - :�;aent made by him is deemed by the board so incomplete as to . render doubtful the collection of the tax. Sec. 3-4111. Record of Changes. The clerk shall record, in a book kept for that purpose, all changes and orders made by the city board of equaliza- tion and, during its session, or as soon as possible after its adjourn- ment., shall enter on the roll a.Il changes made by the board. Sec. 3 -4112. Return of Maps .to As- sessor. After the board .has completed its work, the map books and state- ments shall be returned to the. as- sessor s office. Sec. 3-- 4113. Delivery of . Roll to Auditor. Within three days after adjournment of the board, the clerk- shall deliver the corrected local roll to the auditor -Pith his affixed cer- tificate that all changes directed by the city board of equalization and no others have been entered . on the roll by him. Sec. 3 -4114. False Statements. Every person who wilf ully states anything which he knows to be . false. in any oral or written statement, not under oath, required or authorized to be made as the basis of an .application to reduce any tax or. assessment., is guilty of . a misdemeanor. ARTICLE 2. DUTIES OF AUDITOR. Sec. 3-421, Entry of Totals. As soon as the auditor receives the local roll from the clerk of the city board, of equalization he shall add up the valuations on it, and enter. on the roll the total valuation of each kind of property. and the total valuation of all property. Seca 3 -422. . Valuation Statements. Annually, immediately. after equali- zation is completed, the auditor shall prepare a valuation statement, veri- fied by his attached affidavit, from the local roll as corrected by the city board of equalization. Sec. 3 -423. Contents. The valuation statement shall shoe in separate columns (a) The value of land. (b) The value of improvements. (c) The value of personal. property. (d) The amount of money. (e) The amount of exemptions. (f) The total value of all property assessed. (g) Any other information as re- quested by the state board of equali- zation. Sec. 3 -424. Transmission. As soon as the valuation statement is pre- pared, the auditor shall transmit it to the state board of equalization. CHAPTER 5, LEVY AND COLLECTION OF TAXES. ARTICLE 1. DETERMINATION OF TAX, Sec. 3 --511. Entry of Taxes. As soon as the city council has fixed the rate of and levied the city taxes for the current fiscal year the auditor shall then (a) Compute and enter in a sep- arate column on the roll the respec- tive sums in dollars and cents to be paid as a tax on the property in- cluded in each assessment. (b) Place in other columns the re- spective amounts due- in installments. (c) Foot each column. showing the totals. Fractions of a cent equa..l to a half Gr greater shall be considered as a cent and fractions of less than a half shall be disregarded in computing, the total tax or penalties on any assessment. ARTICLE 2. EFFECT OF TAB.. Sec. 3- -521. Every tax is a personal obligation of the assessee. Sec. 3 -522. Every tax is a lien against the property assessed. Sec. 3 -523. Every tax on personal property is a lien on the real prop- erty of the owner thereof in this city. Sec. 3 --524. Every tax on improve- ments is a lien against the taxable land on which they are located, whether they are assessed to the landowner or to some other person. Sec. 3 -525. Every tax on an assess- ment of possessory interests is a lien on the other taxable real property of the owner in this city. Sec. 3 -526. All tax liens attach as of the lien date. Sec. 3 -527. All ta.x liens are para- mount to all other liens. Sec. 3 -528. Removal of Lien. Ex- cept as other -rise provided in this article, the personal obligation is sat- isfied and the tax lien removed when, but not before, (a) the tax is paid or legally can- celed or, (b) for non - payment of any taxes, the property is sold to a private pur- chaser or deeded to the city. Sec, 3 -529, Limitation. After thirty years succeeding the time, heretofore or hereafter, when any tax becomes a lien, if the lien has not been other - wise removed, the lien ceases to exist and the tax is conclusively presumed to be paid. The redemption officer shall mark the tax paid in the rec- ords. ARTICLE 3. MEDIUM OF PAYMENT. See. 3-531. Medium. Taxes shall be paid only in the mediums provided in this article. Sec. 3 -532. Legal Tender. Taxes may be paid in lawful money of the United States. Sec. 3 -533. Special Purpose. A tax levied for a special purpose shall be paid in such funds as may be directed. Sec. 3 -534, Negotiable Paper. As used in this article, "negotiable paper" means checks, bank drafts, and express and post- office money orders. Sec. 3 -535. Discretionary Accept- an-,e. The assessor, tax collector, or treasurer may in his discretion ac- cept negotiable paper in payment of any tax. Sec. 3-536. Acceptance as Payment. The acceptance of negotiable paper constitutes a payment of a tax as of the date of acceptance when, but not before, the negotiable paper is duly paid in lawful money of the United States. Sec. 3 -537. Ca.ncelation on Non- payment. If any negotiable paper be not paid for any reason, any record of payment made on any official record because of its acceptance shall be canceled., and the tax re- mains a lien as though no payment had been attempted. The officer accepting negotiable paper shall make any memoranda necessary to enable him to make proper cancelation on its return without payment. Sec. 3 -538. Notice of Non- payment. When cancelation is made, the of- ficer making it shall immediately send a notice to the person who attempted payment, by the negotiable paper of the cancelation of the pay- ment. The validity of any tax, assess- ment, license, penalties, or costs is not affected by failure or irregularity in giving the notice. ARTICLE 4. COL,tLECTION GENERALLY. Sec. 3 -541. Roll. --- Delivery. Can or before October 10, the auditor shall deliver the secured. roll to the tax collector. Sec. 3 -542. Duty of Collector. The ta.x collector shall collect all prop- erty taxes except as otherwise ex- pressly provided. Sec. 3.543. Charging Tax Collector. On delivering the secured roll to the tax collector the auditor shall charge him with the taxes thereon. S =ec. 3 --544. Additional. Charges. When property is placed on the roll after it has been delivered to the tax collector, the auditor shall im - media,tely compute a -nd . enter the tax and other charges and make any necessary changes in his account with the tax collector. Sec. 3 -545. First Installment. The following taxes are due November 1: (a) All taxes on the secured roll, except taxes on real property other than possessory interests. (b) The first half of taxes on real property other than possessory in- terests. Sec. 3-546. Second Installment. The second half of taxes on real property, other than possessory interests, is due January 26. Sec. 3 -547. Entire Tax Payable. The entire tax on real property may be paid when the first installment is due. Sec. 3 -548. Payment Preceding Due Date. The. tax collector may fix a date preceding the due date when payments may be made. Sec. 3 -549. Notice to Pay Taxes. Can or before the day when taxes on the secured roll are payable the tax collector shall publish a notice spe- cifying : (a) The dates -Then taxes levied on the secured roll -rill be due. (b) The times when these taxes will be delinquent. (c) The penalties for delinquency. (d) That all taxes may be _:paid when the first installment is due. (e) The time and place at which payment may be made. Seca 3 -5410. Publication. The notice shall be published once. Sec. 3- 5411. Tax Bill. _ Contents. The tax bill shall specify: (aa) The amount of the assessment. (b) The amount of tax levied. (c) The amount of each install- ment, (d) The beginning and end of the fiscal year for which the tax is levied. (e) The description of the prop- erty. (f) A notice that if taxes are un- paid it will be necessary to pay penalties. (g) The rates for computing de- linquent penalties. Sec. 3 -5412. Notation of Prior Sale. On the tax bill for tax sold property shall appear in writing the fact that it has been sold for taxes and the date of sale. Sec. 3-- 5413. Place of Payment. All taxes on the secured roll shall be paid at the tax collector's office. Sec. 3 -5414. Entry of Payment. The tax collector shall mark the fact and date of payment on the roll apposite the name of the assessee. Sec. 3 -5415. Receipt.— Contents. The tax collector shall give the person making payment a, receipt, written on the tax bill or a copy of the tax bill, specifying the amount of tax paid . and the amount remaining un- paid. Instead of describing the property, the receipt for the last installment of taxes may refer, by number or any other intelligent manner, to the receipt given for the first install- ment. Sec. 3 -5416. Time of Delinquency.-- - Penalty. All taxes due November 1, if unpaid, are delinquent December 5 at 5 o'clock P.M. and thereafter a delinquent penalty of 8% attaches to them. If these taxes are not paid before the second. half of taxes on real property i-s delinquent, an ad- ditional delinquent penalty of 3% attaches to them. Sec. 3-- 5417. Same. Second Half. The second half of taxes on real property, if unpaid, is delinquent April 20 at 5 o'clock P.M. and there- after a. delinquent penalty of 3 0 / c attaches to it. Sec. 3- -5418. Sane.— Delinquent on Saturday. If December 5 or April 20 falls on Saturday, the hour of de- linquency is 12 o'clock noon. Sec. 3- 5419. Delinquent Penalties.- - Entry on Roll. After the first half of taxes on real property is delin- quent, the tax collector shall com- pute and enter on the secured roll. the delinquent penalties against all taxes not marked paid. Sec. 3 -5420. Delinquent Penalties.-- - Verification. Annually, on December 19th, the auditor shall start examina- tion of the secured roll. Within ten days, he shall verify, and charge the tax collector with, the amount of delinquent penalties due on the se- cured roll. Sec. 3- -5421, Delinquent List.—Costs. After the second half of taxes on real property is delinquent, the tax collector shall collect as the cost of preparing the delinquent list fifty cents on each assessment on the secured roll of: (a) Real property, except posses- sory interests. (b) Possessory interests. (c) Personal property. Sec. 3- -5422. Delinquent Penalties. — Entry on Roll. After the second half of taxes on real property is delin- quent, the tax collector shall com- pute and enter on the secured roll the delinquent penalties and.. costs against all taxes not marked paid. Sec. 3- -5423. Delinquent List. After all delinquent penalties and costs have been entered on the roll the tax collector shall stamp in an appro- priate column in the secured . roll opposite the name of each assessee delinquent or opposite the description of the property on which taxes are delinquent, the word "delinquent," and thereupon that portion of the roll which shows the name of. the assessee, the description of such property and the total amount due which is alien on the. property shall constitute the "delinquent lisp.." Sec. 3-- 5424.. Delinquent Penalties.a --- Verification. Annually, on May. 10, the auditor shall start examination of the secured roll and the delinquent. list. Within 10 days, he shall verify, and charge the tax collector.. with, the amount of delinquent penalties and costs not previously charged to the tax collector. Sec. 3- 5425, Final Settlement. The auditor shall then examine. the se- cured roll and shall have a final settlement with the tax collector of all amounts charged against him on the secured roll. The. tax collector shall immediately account for any deficiency. After. the date of sale to the city by operation of law, the secured roll shall then be placed in the permanent custody of the auditor. Sec. 3 -5426. Effect of Roll. The roll or the Tax. Sales book, or a copy certified by the redemption officer, showing unpaid taxes against any property, is. prima facie. evidence. of : (a) The assessment. (b) The property. assessed. (c) The. delinquency. (d) The .amount .. due and unpaid. (e) Compliance with all forms of law relating to assessment and levy of the taxes. ARTICLE 5. COLLECTION ON PART OF AN ASSESSMENT. Sec. 3 -551. Improvements .---- Parcel. As used in this chapter, "parcel" includes an undivided interest in real property. For purposes of this chap- ter, improvements are not a "parcel" F separate from the land on which they are situated. Sec. 3 -552.. Separate. Payment on Parcel. The tax on any ..parcel of real property, except possessory in- terests, contained in an assessment and having a separate valuation on the roll may be . paid separately .from the whole assessment by paying .the amount which bears the same pro- portion to all taxes which are a lien on the whole assessment as the val- uation of this parcel bears to the valuation of all real property, except possessory interests, in the assess- ment. Sec. 3 -553. Entry of Payment. On such payment, the tax collector shall make an entry on the roll opposite the assessment showing (a) The property released from lien by separate payment of taxes, (b) The amount of taxes paid. (c) The value of the remainder of the assessment. (d) The balance payable on Lhe as- sessment. Sec. 3 -554, Separate Valuation and Application. Any person shoring evi- dence by a duly recorded deed, deed of trust, mortgage, or final decree of court, of an interest in any parcel of real property, except possessory interests, which does not have a sep- arate valuation on the roll, and who is not the owner or contract pur- chaser of the entire piece separately assessed, may apply to the officer having custody of the roll to have the parcel separately valued on the roll for the purpose of paying cur- rent taxes. Sec. 3 -555. Time of Application. The application shall be made after taxes are payable, before any payment of taxes has been made on the property, and before the last installment be- comes delinquent. Sec. 3-556. Fees, etc. The applica- tion shall be accompanied by an af- fidavit of interest and a fee of one dollar for each separate parcel re- sulting from such segregation and separate valuation. Sec. 3 -557. Making Separate Valua- tions and Descriptions. The assessor shall describe and place a separate valuation on each of the parcels. The sum of the valuations of the parcels shall equal their t.ota.1 valuation be- fore separation. A separate valuation shall not be made of any parcel cov- ered by a new subdivision reap filed a-f ter the next preceding lien date. Sec. 3-558. Entry on Roll. The as- sessor shall transmit the valuations to the officer having custody of the roll. This officer shall enter the de- scriptions and separate valuations on the roll as part of the original as- sessment. ARTICLE 6. COLLECTION ON THE UNSECURED ROLL. Sec 3 -561. Due Date. Taxes levied on property on the unsecured roll are due on the lien date on or next after which lien date the property is as- sessed. Sec. 3 -562. Time of Delinquency. ---•. Penalty. Taxes on the unsecured roll are delinquent September 1, regard- less of whether the property is dis- covered and assessed before or after such date, and thereafter a delin- quent penalty of 8% attaches to them. Sec. 3 -563. Delinquent Penalties,- - Entry. On payment of delinquent taxes on the unsecured roll the as- sessor shall enter on such roll the delinquent penalties collected. Sec, 3 -564. Collection by Assessor. The assessor shall collect taxes on the unsecured roll. Sec. 3-565. Unsecured Tax Rate. The tax rate to be used in collecting the taxes on the unsecured roll is the rate last fixed before the taxes be- came due. Sec. 3 -566, Receipts. Annually on or before the lien date, the auditor shall furnish the assessor with blank unsecured property receipts, in a form prescribed by the auditor, and shall charge the assessor with the number of receipts furnished. Sec. 3-567. Accounting for Receipts. At the time and in the manner pre- scribed by the auditor, the assessor shall account for all receipts fur- nished him and shall return the un- used receipts to the auditor. Sec. 3-565. Entry of Payment. The receipt number and date of payment on the unsecured roll shall be marked opposite the name of the assessee. Sec. 3 -569. Seizure and Sale. Taxes on the unsecured roll may be col- lected by seizure and sale of any of the following property belonging or assessed to the assessee (a) Personal property. (b) Possessory interests.. Sec. 3 -5610, Record. A record shall be kept of the property seized and sold. Sec. 3- 5611. Conduct of Sale.- - Amount. The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and east of seizure and sale. Sec 3 -5612. Notice. Notice of the time and place of sale shall be pub- lished once at least one week before the sale. Sec. 3- 5613. Bill of Sale. On pay- ment of the price bid for property sold, delivery of the property with a bill of sale vests title in the pur- chaser. Sec. 3- 5614. Excess Proceeds. The owner of the property or his suc- cessor in interest is entitled to a refund of any excess in the proceeds of the sale over the taxes, penalties, and costs in the same manner as an overpayment of tax is refunded. If not claimed within thz ee years after the sale, this excess belongs to the city and shall be placed in the gen- eral fund. Sec. 3 -5615. Unsold Portion. The unsold portion of any property may be left at the place of sale at the risk of the owner. Sec. 3- 5616, Limitation of Seizure. --- Escaped Property. Property shall not be seized and sold for taxes after one year succeeding the time the taxes become due, except that if the property is discovered and assessed outside an assessment period the power to seize and sell is extended to one year after the lien date succeed- ing the discovery and assessment.. ARTICLE 7, SUITS FOR TAXES. Sec. 3 -571. Realty. No suit shall be brought against an assessee for taxes on real property other than posses- sory interests. Sec. 3 -572. Unsecured Taxes, Where delinquent taxes are not a lien on real property sufficient, in the opinion of the assessor or the city council, to secure the payment of the taxes, and in no other case, this city nia,y sue in its own name to r ecover the taxes, delinquent penalties, and costs. Sec, 3 -573. Evidence of Entry. In any suit for taxes, the roll, or a duly certified copy of any entry, showing the assessee, the property and unpaid taxes, is prima facie evi- dence of the plaintiff's right to re- cover. CHAPTER 6. TAX SALES. ARTICLE I. PUBLICATION OF DELINQUENT LIST AND NOTICE OF SALE. Sec. 3 -611. . Publication of Delin- quent List. Annually, on or before June 5, the tax collector shall com- mence publication of the delinquent list. When the amount due on any assessment included in the delinquent list is paid or .legally canceled before the list is ready for publication, the information relating to this assess - ment may be omitted from the pub- lication. Sec. 3 -612. Notice of Sale to City. With the delinquent list the tax col- lector shall publish a notice specify- ing (a) That unless the taxes, penal- ties, and costs are paid the real property on which they are a lien will be sold to the city by operation of law. (b) The time and place at which the property will be sold. Sec. 3 -613. Designation of Property to be Sold at Auction. If there is on the delinquent list any tax sold prop- erty which was sold to the city. in the fifth preceding calendar year, or any year prior thereto, a notice shall follow the description of the prop - erty substantially as follows "To be sold at public auction, 1.9 . See sale No. in addenda to this list." Sec. 3 -614. Notice. of Sale of Tax Sold Property. The tax collector shall publish with the delinquent list. a notice of sale of all tax sold properly which was sold to the city in the fifth preceding calendar year or any year prior thereto. Sec. 3 -615. Contents of Notice.. The published notice of sale of tax sold property shall show: (a) A list of descriptions of the property. The assessments contained in this notice of sale shall be num- bered in regular sequence. (b) That on the date of sale at public auction five years will have elapsed since the property was sold to the city. (c) The year of sale to the city. (d) That the property will be of- fered for sale at public auction to the highest bidder for cash, in lawful money of the United States, unless sooner redeemed. (e) The time and place at which the property will be sold. (f) That the minimum acceptable bid will be the total taxes, penalties, and costs for which it was sold to the city. (g) The amount of the minimum bid, opposite or following the .de- scription of the property. (h) The time within which the suc- cessful bidder must redeem the prop- erty. (i) That, after a bid is made and accepted at the sale, the right of redemption ceases, except as to the purchaser. (j) The date of the notice. Sec. 3 -616. Manner of Publication. The publication shall be made once a week for three (3) successive weeks in a newspaper of general cir- culation published in this city, or, if the city council so orders, the delinquent list and notice required by Sections 3 -612 to 3 -615 inclusive may instead be . posted in three (3) public places in the city. If posting is ordered, and there is a newspaper of general circulation published in the city, the tax collector shall, within ten (19) days .after the post- ing, publish twice a notice stating that the delinquent list and notice of sale has been posted and the places of posting. Sec. 3 -617. Affidavit of Publication. Immediately after the publication, the tax collector shall file with the city clerk a copy of the publication and an affixed affidavit. The af- fidavit shall show* (a) That it is affixed to a true copy of the publication. (b) The manner of publication. (c) If the publication was in a newspaper, its name and the date of each appearance. (d) If not published in a news- paper, the place of posting or other facts to shove hover . it was .published. This affidavit is prima facie evi- dence of the facts stated. Sec. 3 -615. Notice by Mail. After the first ..publication or the posting. of the notice .`of sale of tax sold prop- erty and at least 21 days before the date of . sale, when tax sold property is to be sold at . public auction, the tax collector shall mail to the. last assessee either a copy of the: pub- lication or a notice of sale. Sec. 3 -619. Contents of Mailed Notice. If a notice of sale is mailed, such mailed notice shall shove (a) That the property will be of- fered for sale at public auction un- less redeemed, (b) The year. of sale to the city. (c) The time and place of the sale at public auction. (d) The description of the, particu- lar property. (e) When redemption may be made. (f) The official who will .furnish all information. concerning redemption. ARTICLE 2. SALE BY OPERATION. OF LAW. Sec. 3 -621.. Time and Place of Sale. Not less than 21 or more than 25 days after the first publication of the delinquent list, or of. the. posting thereof, and at the. time fixed in the notices published or posted with . said list, the real property therein de- scribed on which all taxes, penalties, and costs have not been paid; except tax sold property and possessory interests, shall by operation of law and the declaration of the tax col- lector be sold to the city. The sate shall be in the tax collector's office. Sec. 3 -622. Payment Before Sale. Until the time of sale, the owner or person in possession of any property in the delinquent list may pay the amount due. Sec. 3 -623. Discovery of Error. If the tax collector discovers before the sale that because of any error the property should not be sold, he shall not mark it sold to. the city but shall notify the assessor. The property shall then be treated like property which escaped assessment for the year for which it was to be sold. Sec, 3 -524. Entry of Sale. --- --Tax Sales Kook. After the sale provided for in this article the tax collector shall enter in a ' 'Tax Sales" book the fact and date of sale. Said Tax Sales hook shall separately show: (a) A list of the descriptions of all tax sold property sold at such sale as the same appear on the roll. (b) The name of the Assessee, if known, to whom the property was assessed in the year of sale. (e) In appropriate columns op- posite each parcel sold: (1) The sale number. (2) The original tax. (3) The amount for which the property was sold. See. 3 -6125. Delivery of Tax Sales Book.—Entry on Roll. Within 16 days after the sale by operation of law, the tax collector shall deliver the Tax Sales book to the auditor. The auditor shall. enter on the current roll opposite the description of the property the fact and date of sale. Sec. 3 -626. injury to Property. Every person who does any act tend- ing permanently to impair the value of tax sold or tax deeded property is: (a) Liable for any damages sus- tained by the city because .of his act. (b) If the act was done with intent to defraud the city, guilty of a mis- demeanor. Sec. 3 -627. Void Sale. -- Procedure. If the original sale to the city by operation of law is ever canceled or held void the property shall be treated for all purposes as if sold to the city in the next subsequent year for which it would have been validly sold to the city if it had not been tax sold property. ARTICLE 3. SALE TO PRIVATE PARTIES BEFORE DEED TO . THE CITY. Sec. 3-631. Duty to Sell. —?Manner, Time and Place. Not less than 21 nor more than 28 days after the first. publication, or of the posting, of the notice of sale of tax sold property, and at lea - five years ..after the property Nvas . sold to the city, the tax collector shall, as prescribed in this chapter, sell at public auction to the highest bidder for cash, in lawful money of the United Stages, all tax sold property which was sold to the city in the fifth preceding : calendar year or any year prior thereto. The sale shall begin at the time given in the published or posted notice of sale and . shall continue from day to day thereafter if additional time is needed to complete the sale. The sale shall be in the tax collectors office. Sec. 3 -632. Minimum Rid. No bid shall be accepted at a sale under this chapter for a sum less than the amount for which the property was sold to the city. . Sec. 3-633. Redemption After Sale. After a bid.. has been accepted, the right of redemption ceases except as tc the purchaser. The purchaser shall pay the amount bid immediately and redeem the property within thirty days. If he does not redeem, the amount bid and paid is forfeited. On redemption, he shall receive credit for that portion of his bid equal to the amount for which the property was sold to the city. The sale is no completed until the redemption is made. Sec. 3-634. Deed to Purchaser. do completion of the sale, the tax col- lector shall., without charge, forth - with execute a deed, duly acknowl- edged or proved, conveying . the property to the purchaser or his assigns. Sec. 3 -635, -Contents of Deed. In ad- dition to the usual provisions of a deed conveying real property, the deed shall specify: (a) The year of sale to the city. (b) That, for the year of sale to the city, the property was duly assessed for taxation and the tax legally levied.. (c) The assessee in the year of sale to the city. (d) The name of the purchaser at this tax sale and the fact and date that the property was sold to him for nonpayment of delinquent. taxes which were a .lien on the property. (e) The amount for which the prop- erty was sold to the purchaser. (f) That the property has been . re�- deemed. (g) What the property is therefore conveyed to the purchaser according to law. 2ec. 3 -636. Effect of Deed. This deed, duly acknowledged or proved, is prima facie evidence and conclu- sive evidence of the same facts as a deed to the city for taxes and con- veys the same title as a deed to the city. Sec, 3-637. The first sale of tax sold property at public auction under this article shall not be held before June 1, x.942. ARTICLE 4. DEED TO THE CITY. Sec. 3 -641. Deed to City. If the sale of any tax sold property at public auction is not . completed, the. tax collector shall forthwith execute a deed, duly acknowledged or proved, conveying the property to the city. Sec. 3- -642. Recitals in Deed. In ad- dition to. the usual provisions of a deed conveying real property, the deed shall specify (a) The date of sale to the city. (b) That, for the year of sale to the city, the property ,vas duly assessed for taxation. and the tax legally levied. (c) The assessee in the year of sale to the city. (d) The amount for which the property was sold. (e) That five years have elapsed since the sale to . the city and the property has. not been redeemed. (f) That the property is therefore conveyed to the city according to law. Sec. 3 -643. Recordation of Deed. The deed to the city shall be re- corded with the county. recorder and shall thereafter be filed in the city clerk's office. Sec. 3 -644. Effect of Deed. The deed, duly acknowledged or proved, is prima facie evidence that (a) The property was assessed ac- cording to law. (°b) The assessment was equalized, according to law. (c) The taxes were levied accord- ing to law. t (d) The taxes were not paid. 10 (e) The property was sold to the city according to law'. (f) The property was not redeemed. (g) The proper officer executed the deed. (h) All the taxes for which the real property was sold were legally a lien on the real property, See. 3 -645. Effect of Deed. -font. The deed, duly acknowledged or proved, is conclusive evidence, except against actual fraud, of the regu- larity of all other proceedings, from the assessment of the assessor to the execution of the deed, both in- clusive. Sec. 3 -646. might of Redemption Terminated. The execution of the deed terminates the right of redemp- tion. Sec. 3 -647. Right of Redemption.- - Termination Under Prior heed. Where property - was deeded to the city be- fore this ordinance took effect and the deed did not terminate the right of redemption, the right of redemp- tion shall be terminated as prescribed by this section. The tax collector shall give the redemptioner notice that his right to redeem will be terminated at the end of the minimum time allowable under the law in force at the time the property was sold to the city. At the end of this period of time, if the property has not been redeemed, the right of redemption is terminated. The notice shall be . given in the same manner that notice was re- quired to be given before the right of redemption could be terminated under the law in force when the property was sold to the city for taxes. If no notice was so required, none need be given under this sec- tion. See. 3-645, Title Conveyed. The deed conveys to the city the absolute title to the property, free of all en- cumbrances. ARTICLE 5. RENTING TAX. .DEEDED PROPERTY. Sec. 3 -651. Renting Tax Deeded Property. The city may rent tax deeded property. All proceeds arising in any manner from such property shall be collected by the tax col- lector. sec. 3 --652. Exacting an Account- ing. The city manager may exact an accounting from any person of the proceeds from tax deeded property. Sec. 3 --653. Possessing of . Tax Deeded Property. The city manager may demand and receive possession of tax deeded property and may maintain an action of unlawful de- tainer or of ejectment in the nam6 of the city against persons unlaw- fully on the property, Sec. 3 -654. Conditions in Leases. All leases of tax deeded property shall contain a clause that if the tax deed is declared void the lessee is entitled only to refund of the unearned portion of the rental paid, with no further damages. The refund shall be made in the same manner as an overpayment of tax is re- funded See. 3 -655. Removal of Structures. The city manager may remove or permit the removal of any structure or fixture which becomes a public nuisance on receipt of written notice of condemnation from the proper au- thority. Sec. 3 -656. Disposition of Moneys, All moneys received under this ar- ticle shall be deposited in the general fund. ARTICLE 6. SALE TO PRIVATE PARTIES OF TAX DEEDED PROPERTY, Sec, 3 -661. Sale of Tax deeded Property.-Generally. The procedure to sell tax deeded property is as provided in this article. Sec. 3 - 662. Sale on Council's Order. Tax deeded property may be sold by order of the City Council as fol- lows. (a) If such property has been dedi- cated to public use by ordinance or resolution of the council or by im- provement or user, the same may be sold in the manner in which other property acquired, owned or held for public purposes may be sold or trans- ferred or conveyed by the City. (b) If such tax deeded property has not been so dedicated to public use, the council may by resolution order that a sale of such property be made at public auction by the tax col- lector. Such resolution shall specify (1) A description of the property. (2) The minimum price at which it is proposed to sell the prop- erty at public auction. (3) The time and place of sale. A certified copy of such resolution shall be transmitted to the tax col- lector. Sec. 3-663. Sale oil Application. Ex- cept as to property which has been dedicated to public use in the man- ner hereinbefore provided, any per- son may make written application to the tax c �,ll ec t- or requesti ��, 4- deeded property be offered for sale at public auction, S 3 - Application Form. --De- posit. The application shall describe the property and shall be accom- panied by a sum sufficient to defray the cost of .advertising and conduct- ing the sale. If the applicant fails to secure the property on his bid or if the Council disapproves the pro- posed sale, this sum shall be re- turned to him. In either event, . this sum shall be a credit to applicant on the amount bid by him at the auc- tion. Sec. 3 -665. Notice to Council.. On application to purchase tax deeded property made by a prospective purchaser the tax collector shall transmit a, notice in writing to the City Council of such application. Sec. 3 -666. Contents of Notice. The notice referred to in the preceding section shall specify: (a) The facts required in Subsec- tions 1, 2 and 3, Subdivision (b) of Section. 3 -662. (b) A detailed statement of the amount that . vas needed for redemp- tion immediately prior to execution of the deed to the city. Sec. 3 -667. Minimum .Price.. The minimum price for each parcel shall be sufficient to cover the required costs of advertising and conducting the sale, unless otherwise authorized by the City Council, Sec. 3 -665. Council's Approval. The City Council shall by resolution either approve or disapprove the proposed 11 sale and shall transmit a certified copy of the resolution to the tax collector. Sec. 3 -669. Publication of Notice. — Contents. On receipt of the Council's resolution, if it orders or allows a sale, the tax collector shall publish notice of the intended sale once a week for three (3) successive weeks in a newspaper of general circulation published in the city; The first pub- lication shall, be completed at least twenty -one (21) days before the sale. The notice shall contain the same facts as are required by Subsections 1, 2 and 3, Subdivision (b) of Section 3 -662 and shall state that the sale will be for cash. A copy of the notice shall also be mailed to the governing board of every taxing agency having unpaid taxes which are a lien on the property. Sec. 3- 6610. Sale for Cash. All sales conducted under Subdivision (b) of Section 3 -662 or on application of a prospective purchaser shall be at public auction for cash. Sec. 3 -6611. Sale at Auction. At the time and place specified, the tax col- lector .shall sell the property at pub- lic auction to the highest bidder. No bid shall be accepted for less than the specified minimum price. Sec. 3 -6612. Deed to Purchaser. On receipt of the full purchase price, the tax collector shall, without charge, execute a, deed, duly ac- knowledged or proved, conveying the property to the purchaser or his as- signs. Sec. 3- -6613. Deed. -- Contents. In ad- dition to the usual provisions of a deed conveying real property, the deed shall specify: (a) That the property was duly sold and conveyed to the city for nonpayment of taxes. (b) That the taxes for which it was sold to the city were legally levied and were a lien on the property. (c) That the property was sold at public auction to the highest . bidder. (d) That the grantee became the purchaser at this sale and the amount for which the property was sold to him. (e) That the property is therefore conveyed to the purchaser according to law. See. .3- 661.4. Effect of Deed. This deed, duly acknowledged or proved, is prima facie evidence and conclu- sive evidence of the same facts as the deed to the city for taxes and conveys the title which the city had. Sec. 3 -6615. Report to Assessor. Within ten days after executing a deed under this chapter, the tax col- lector shall transmit to the city as- sessor a report, specifying: (a) That the tax deeded property has been sold. (b) The name of the grantee in the deed. (c) The date of the deed. (d) The amount for which the property was sold. (e) The description of the. prop- erty. (f) The date of the tax deed to the city. Sec. 3 -6616. Joining Otber Taxing Agency in Sale. If any other taxing agency has a tax lien on, or. tax title to, tax deeded property, the tax collector may, with the approval of the city council, join with the other taxing agency in selling the tax deeded property in order to give the purchaser the rights. of the other tax- ing agency as well as the city's title. The city. shall contract with the other taxing agency. as to any mat- ters not otherwise covered by law. Sec. 3-"'-7.. V 3rfeiture of Costs. If at the sale there he no higher bidder than the applicant and applicant fails to pair the minimum amount specl - fied he .stall forfeit the sum advanced by him for costs. CHAPTER T. REDEMPTION. ARTICLE 1. REDEMPTION GENERALLY, Sec. 3 -711. Right to Redeem.—Dura- tion. Until the right of redemption is terminated. tax sold property may be redeemed by ..the owner or his successor in interest. Sec. .3- 712. Redemption Amount. — Generally. The amount necessary to redeem is the sum of the following: (a) The amount of sold taxes. (b) The delinquent penalties and costs for the Year of sale to the city. (c) Redemption penalties. Sec. 3 -713.. Redemption Penalties. Redemption penalties are the sum . of the following: (a) Pe,–inning July 1 of the year of sale to the city, :on the amount of sold taxes at the .time of sale, one per . cent (190 a month for the first year, then one -half of one per cent ( x/ of 1%) a month to the time of redemption. (b) Beginning July 1 of each sub- sequent year, on the unpaid taxes for which. the property would have been sold to the city in. that year if there had not been a previous sale, one per cent (1 %) a. month for the first. year thereafter, then one -half of one per cent (1/ of 1%) a month to the time of redemption. Sec. 3 -714.. Application. -- Estimates. Application to redeem shall be made to the redemption officer, who shall then. prepare an ...estimate of the amount necessary : to redeem. S 3 -715, Payment.- Receipt. Pay- ment of the amount necessary to redeem. shall be made .to. the redemp- tion officer. The redemption officer shall . deliver a receipt to the redemp- tioner which receipt. shall show, among other. things, the name of the person. redeeming, the amount re- ceived., and the . date when the re- demption was made. Sec. 3 -716. Entry. of Redemption in Tax Sales Book.. The redemption of- ficer shall enter in the Tax Sales book, in appropriate . columns op- posite the description of each parcel redeemed, the date of redemption, the . redemption penalties, the total amount paid. on redemption, and by whom redeemed. Seca 3 -717. Entry on Rolls. Opposite the description .of the property on each roll on which the property ap- pears. the redemption.. officer . shall note the fact of redemption. ARTICLE 2. REDEMPTION OF PART OF AN ASSESSMENT. Sec. 3 -721. Pa.reel.-- improvements. As used in this article, `.`parcel" in- cludes an undivided. interest in real property. For purposes of .this article, improvements are not a "parcel' separate from the land on which they are situated. 12 See. 3 --722. Separate Redemption. Any parcel of tax sold property con- tained in an assessment and having a separate valuation on the roll for the year of sale to the city and all subsequent rolls may be redeemed separately from the whole assess- ment as provided in this article. See. 3 --723. Amount of Sold Taxes. The amount of sold taxes on the parcel is the amount which bears the same proportion to the amount of sold taxes on the whole assessment as the valuation of this parcel bears to the valuation of all real property in the assessment. Sec. 3 -724. Redemption amount. The amount necessary to redeem the parcel is the sum of the following: (a) The amount of sold taxes on the parcel. (b) Redemption penalties computed on the amount of sold taxes on the parcel. (c) Delinquent penalties and casts for the year of sale to the city as if the parcel were the entire assess- ment. sec. 3 --725. Entries in Tax Sales Book. On such redemption, the re- demption officer shall make an entry in the Tax Sales book in which the property appears showing (a) The parcel released from lien by separate redemption. (b) The portion of the amount of sold taxes paid. (c) The valuation of the remainder of the assessment. (d) The portion of the amount of sold, taxes remaining unpaid. Such entries may be made opposite or following the description of the parcel separately redeemed, or else- where in the Tax Sales book if a reference is made, opposite or follow- ing the description of such parcel, referring to the page in the book in which such entries are made. Sec. 3 -726. Entry on Other Rails. Opposite the assessment on each roll on which the property appears the redemption officer shall note the fact of partial redemption. Sec. 3 -727, Procedure Generally. In all other respects the redemption shall be made in the regular manner. See. 3 -723. Separate Valuation. Any person claiming an interest, evidenced by a recorded deed, deed of trust, mortgage, or final decree of court, in any parcel of tax sold property which does not have a separate val- uation on the roll for the year of sale to the city or any subsequent roll may apply to the redemption officer to have the parcel separately valued in order that it may be re- deemed under this article. Sec. 3 -729. Fee. Each application shall be accompanied by a fee of one dollar. Sec. 3-- 721.0. Transmission to As- sessor. The redemption officer shall transmit the application for separate valuation to the assessor. See. 3- 7211. Making Separate Val- uation. The assessor shall place a separate valuation on the parcel for each year for which it was delin- quent and not separately valued and transmit it to the redemption officer. Sec. 3 -7212. Valuation on Current Roll. Except between the time when the second installment of taxes be- comes delinquent and the time when 13 property is sold to the city, if the parcel is not separately valued on the current roll, the assessor shall also transmit a separate valuation of the parcel to the officer having custody of the current roll who shall place the valuation on the current roll as part of the original assess - anent. In all cases, the sum of the valuations of the parcels separately valued shall equal their total valua- tion before separation. CHAPTER 8. DISTRIBUTION. ARTICLE 1. DIScTRII3 GENERALLY. Sec. 3 -811. Distribution Generally. Amounts received in payment of taxes, penalties, and costs, or on re- demption or on sale of tax sold prop- erty or tax deeded property, shall be distributed in the order of the sec- tions in this article. Distribution under each section in turn shall be made as fully as possible before proceeding to the succeeding sec- tions. Sec. 3 -812. "Taxes. " -` Fund." As used in this article: (a) "Taxes" includes assessments, (b) "Fund" includes a revenue dis- trict. Sec. 3-813. Amounts Forfeited. All amounts forfeited by bidders for failure to complete purchases shall be distributed to the general fund. Sec, 3 -814. Amounts for Costs, Amounts received to reimburse the city for any costs of publication or other expense- and the amount col- lected as the cost of preparing the delinquent list shall be distributed to the general fund. Sec. 3 --815. Balance.-Where Cred- ited. The balance remaining shall be credited to the general fund, except that if in the fiscal year for which the taxes were levied any .fund did not receive from taxes collected in that year the total amount of money appropriated or allocated in the budget for such year to such fund, then such balance shall be appor- tioned according to the ra.te of that year until each fund has received the total amount so appropriated or allocated in such budget. CHAPTER 9. REFUNDS AND CORRECTIONS. ARTICLE 1. CORRECTIONS GENERALLY. Seen 3 -911. "Taxes" Explained. As used in this chapter, "taxes" in- cludes assessments collected at the same time and in the sa -me manner as city taxes. Sec. 3 -912. Cancelation generally. All or any portion of any tax, pen- alty, or costs, heretofore or hereafter levied, may be canceled by the auditor on order of the city council with the written approval of the city attorney if it wa.s levied (a) More than once. (b) Erroneously or illegally. (c) On a portion of an assessment in excess of the cash value of the property by reason of the assessor's clerical error. (d) On improvements when the im- provements did not exist on the lien date. (e) On property acquired after the lien date by the state, county, city, nr a district or other political sub- division and because of this public ownership exempt from further tax- ation when cancelation is requested as provided by law, except when ac- quired by sale and deed for taxes. Except in the case specified in sub- division (e), the correct amount due or the assessment shall be paid be- fore the tax is canceled. Sec. 3 -913. Double .Assessment. On discovery that any property is as- sessed more than once for the same year, after payment of all charges justly due on the property, the tax collector shall certify the facts to the auditor and city council. The erroneous assessments and charges thereon shall be canceled on the roll and, if carried there, the Tax Sales book in the same manner that a tax may be canceled. Sec. 3 -914. Errors on Roll, etc. When it can be ascertained from the books, maps, records or papers :in the offices of the auditor or assessor or city clerk or tax collector what was originally intended or what should have been entered, errors or orris- - sions in the roll or delinquent list or any tax proceding may be corrected or supplied by the auditor with the written approval of the city attorney and the tax collector at any time after the assessment period and be- fore the sale to the city for taxes. Sec. 3 -915. Same. -- Decrease or In- crease. Such changes or corrections may be so made whether or not the same will increase or decrease the amount of taxes due. Sec. 3 -916. Entry of Correction. The auditor shall: (a) Enter the date and nature of every correction on the roll. (b) File the written authority for the correction as a public record. (c) Make the necessary changes in his account with the tax collector. Sec. 3W 917. Errors in. Entry of Sale or Deed: On order of the city. council with the written approval of the city attorney, if all proceedings leading up to a sale or deed are correct, the tax collector may correct a misstate- ment of facts or clerical error in: (a) The entry of a sale to the city by new entry replacing the erroneous entry. (b) A tax deed by issuance of a new or amended deed. As far as practicable, the new or amended tax deed shall be the same as the original except where. cor- rected. Sec. 3 -918. Duplicate Sales or Deeds. If tax sold property has been er- roneously resold to the city or tax deeded property is erroneously resold or redeeded to the city, the tax col- lector may cancel the erroneous sale or deed on order of the city council with the written approval of the city attorney. Sec. 3 -919. Taxes Mistakenly on Se- cured. Roll..If the taxes on any prop- erty are entered on the roll as a lien on real property on which they are not legally ° a lien, the auditor shall certify the facts to the city. council. On order of . the .city council, with the written approval of the city at- torney, the auditor shall cancel the entry and shall reenter it as follows: (a) If the assessee has real prop- erty sufficient in the assessors opin- ion to secure the taxes, as a lien on this real. property. (b) Where there Is not sufficient real property to secure the taxes: (1) If it . is state assessed prop- erty, on the secured roil. (2) In all other cases, on the unsecured roll. Sec. 3- -9114. Error in Publication. If any error is carried into any publi- cation c mailing of notice, the amended publication or notice may be republished or mailed, or, in lieu thereof, notice of the correction may be given by publication or mailing. See. 3 -9111. New Publication. The new publication or mailing shall be in the same manner as the original. Sec. 3 -9112. Time for Performance of Act. If any act is to be done within a specified time after the original publication or mailing, the new publication or mailing shall specify the time when the act may be done. This time is whichever is ' later of the following: (a) The time originally specified. (b) One week after the new publi- cation or mailing.. Sec. 3 -9113. Erroneous Sale or . Deed. If property is sold or deeded to the city f or. taxes, an th e taxes had b een paid or were not legally a lien on the property, the sale and deed shall be canceled by the auditor on order of the city council with written ap- proval of the city attorney. Sec. 3- 9114. Same. If property is sold or deeded . to the. city for taxes and the tax or assessment is legally canceled, the city. council shall order the auditor to cancel . the sale and deed when the tax is canceled. Sec. 3 -9115. Entry of Cancelation. When a tax or sale or deed is legally canceled the. auditor shall make no- tation of the fact on. the roll and on the 'T'ax Sales . book and shall notify the tax collector and assessor. When a deed is canceled, the auditor shall also notify the county recorder of the fact. AR'T'ICLE 2. REFUNDS. Sec. 3 -921. Refunds.—Grounds. On order of the city council, any taxes, penalties, or costs shall be refunded if they were: (a) Paid more than once. (b) Erroneously or . illegally col- lected. (c) .Paid can an assessment in excess of the cash value of= the property by reason of the assessor's clerical error. (d) Paid. on an erroneous assess - ment of improvements which did not exist on the lien date. . Sec. 3 --922. Application. --- -Time. Ap- plication for a refund shall be made within three years after payment was made. . Sec. 3- 923..A.pplication. —How ?Made. Application for refund shall be veri- fied and may be made only by the person who made payment, his guardian, executor, administrator, or heir. Refund shall.not be made to an assignee of the applicant. Sec. 3.924, Deduction of Apportion- ment. If the amount paid has been apportioned to any. funds or revenue districts, the proper. proportion of the refund shall be. deducted. from any amounts due each fund or revenue district. Sec. 3-925. Refundable Money. — Disposition. Any amount subject to refund for which application is not 14 made within the time allowed shall be placed in the geaeral fund. See. 3 --926. Payment Under Protest. After taxes are payable, any assessee may pay the tax, under protest. A payment under protest is not a vol- untary payment, Sec. 3-927. Contents of Protest. The protest shall be in writing, specify- ing: (a) Whether the whole tax or as- sessment is claimed to be void or, if only a part, what portion. (b) The grounds on which the claim is founded. Sec. 3928. Action to Recover Taxes. Within six months after payment, action may be brought against the city to recover the tax paid under protest. The action may be brought only (a) As to the portion of the as- sessment claimed to be void. (b) On the grounds specified in the protest. (c) By the person making payment, his guardian, executor, administra- tor, or heir. Payment of a judgment against the city shall not be made to an assignee of the person bringing the action. Sec. 3 --929. Deduction of Apportion- ment. If the amount paid under pro- test has been apportioned to any funds or revenue districts, the proper proportion of a judgment against the city shall be deducted from any amounts due each fund or revenue district. ARTICLE 3. TRANSFER OF PAYMENTS. S 3 -931. Payment on Wrong Property. If a person by mistake pays a tax on other than the prop- erty intended, and by substantial evidence convinces the tax collector that the payment was intended for another property, the tax collector may cancel the credit on the unin- tended property and transfer it to the property intended as prescribed, in this article, at any time before the succeeding sale of property to the city, Sec. 3 --932. Affidavit for Transfer. The person seeking the transfer shall sign and file with the tax collector an affidavit giving full details of the transaction. If the transfer is made, the affidavit is a public record and reference to it shall be entered on the roll opposite the unintended prop- erty. Sec. 3 -933. Notice to fawner. The tax collector shall send a notice to the owner of the unintended property respecting the proposed transfer. Sec. 3-934. Contents of Notice. The notice shall state that the owner of the unintended property may demand a hearing by the city council within ten days after the notice is sent. If made, a copy of the demand shall be sent to the tax. collector. The city council shall set a time for the hear- ing and its decision on the proposed transfer is final. Sec. 3 -935. Payment of Balance. - Refund. If the amount paid is less than the amount due on the property intended, the balance of the amount due shall be paid .before the transfer. If the amount paid is more than the amount due on the property in- tended, the applicant is entitled to a refund of the excess in the same manner as an overpayment of tax is refunded. Sec. 3 -936. Unintended Property on Delinquent List. If the delinquent list is ready for publication or has been published, the applicant shall pay the cost of advertising the unin- tended property. The unintended property shall then be advertised as if it were omitted from the delin- quent list by clerical error, unless the taxes on the unintended property are immediately or previously paid, ARTICLE .4. JURISDICTIONAL ERRORS. Sec. 3-941. Invalid Tax. --- Notice to Council. If the collection of a delin- quent tax cannot be enforced because of any jurisdictional error in the as- sessment of real property or in any subsequent step up to and including the termination of the right of re- demption, the tax collector or the auditor shall certify the facts to the city council. Sec. 3 -942. Cancelation of Sale or Deed. If any sale or deed for taxes is rendered invalid by the error, it shall be canceled in the same man- ner that a tax may be canceled. Sec. 3 --943. Notice to Assessee. If any portion of the property was tax- able for the year for which collee- tion cannot be enforced and the tax is unpaid, the city clerk shall send a notice to the last assessee of the property respecting the jurisdictional error. Sec. 3944. Contents of Notice. The notice shall state that the error. will be corrected and the collection of the proper tax enforced unless cause is shown why such action should not be taken. The notice shall also state that the assessee may demand a hearing by the city council ..within ten days after the notice is sent. If demanded, the city council shall set a time for the hearing and its de- cision in the matter is final. Sep;. 3 -945. Procedure to Correct Error. The city council shall. order the necessary steps taken to correct the error. The officials whose duty it was to perform the steps orig- inally shall comply with this order, Sec. 3-946.. Same. If an error is omission of or defect in publishing or sending any notice, the city coun- cil shall order the corrected notice to state the facts requiring the new notice and the time within which the taxpayer. shall do any acts de- pendent on the notice. Seca 3 --947. Same. The property. shall be entered on the roll and treated like property escaping assessment in the last preceding assessment period and discovered at the time the cor- rections are completed, except that: (a) The assessment shall be the corrected assessment for each year for which the collection of delinquent taxes could not be enforced. . (b) The amount charged against the property before computation of the regular delinquent penalties on the roll on .which it is entered shall be the corrected tax for each year for which the collection of delinquent taxes could not be enforced. Sec. 3.948. Time Limit. There is no limit on the time within which an error may be corrected under this article. 15 ARTTC1,E 5_ REFUNDS ON VOID TAX DEEDS, Sec. 3 -951, Refund on Void Sale. The purchaser of tax sold property or tax deeded property is entitled to a refund from the city of the amount paid as purchase price if: (a) It is determined by final judg- ment of a court that the sale or deed of the property is void. (b) It is determined by resolution of the city council that the property belongs to the Unified States, this state, or any city or political sub- division of this state and has been erroneously sold for taxes. (c) The sale or deed is legally can- celed. Sec. 3 -952. Claim for Refund. The clairn for refund shall be presented in the same manner as other claims against the city and within one year after the judgment becomes final or the resolution is passed. There shall be credited on the amount due the purchaser any portion of the pur- chase price repaid to him under any judgment of a court. SECTION 3. The following ordi- nances of the City of Alameda, to- wit, ordinances No. 543, New Series, No, 547, New Series, No. 600, New Series and No, 642, New Series, and all other ordinances in conflict here - with are hereby repealed, SECTION 4. This ordinance shall be in full force and effect from and after the expiration of thirty (30) days from the date of its final pas- sage, HENRY A. WEICHEIAR.T Presiding Officer of the Council. Attest: LOREME R, BEATIE City Clerk. I, the undersigned, hereby certify that the foregoing Ordinance was duly and regularly adopted and passed by the Council of the City of ,.Alameda in regular meeting assem- bled on the 4th day of March, 1941, by the following vote, to wit: AYES: Councilmen Carrington, Godfrey, Maurer, Morris and Presi- dent Weichhart, (5). NOES: None. ABSENT: None. IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of said City this 5th day of March, 1941, (SEAL) LOREME R. BEA'TdIE, City Clerk of the City of Alameda. Publish March 7, 1.941. 16