HomeMy WebLinkAboutOrd 21-1909 ~.rov, iding a System f,or the
t:ion of all .City Taxes in the Cit~ of South S~.'.~ranci~Co. -.
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· .A0 The Board of Trustees of the it.y of South San Francisco, do or-
dain as. follows:
. The Assessor of the City of South San Francisco, in
g assessments of pr.operty for city taxes, shall be governed
by the rubles and regulations established by this Dr.dinance, and by
its provisions.
Sec ion g;_..~~¢tion number three thousand six hu~dr.ed and twenty-
eovoa"OT~the Politica'l Code of the State of California, ~r,eBy
adopted, incorporated ~in and made a part of this ordinance
~ Section~3~((.Ali-~'-~'~"~ises ~.ranted by the authorities of the City
k~°£- ~'~ffth~San Francisco solely, must be assessed in said city; and
; ;~'alt franchises granted by any other authority shall be assessed
I[ in said city only when the corporations, firms or.~persons own.lng
:',~ or holding them have the principal place of business connected
with such franchises in said city. All other taxable property sit-
uated within the ~City of South San Francisco,shall be assessed
therein. Land shall be assessed in parcels or subdivis:ion~ not ex-
~?, ceedino~ six hundred and forty acres each. The Assess~.r must, be-
I~ tween the first day in May and the first day in August, in each
.ye'ar, ascertain the names of all taxable inhabitants, and all the
property in the City of S~th-San"Fr~"~cisco s~bject to taxation,
except such as is required to be assessed by the State Board oF'
~qualization, an5 must assess such pr~rty to the persons by. whom
it was owned or claimed, or in whose possession or control it was
at twelve o'clock ~eridian of the first ~ond~y of F.~arch next pre-
ceding. But~' no mistake in the name of the owner,.
or supposed owner of r~al oroperty, shall render the
assessment thereof invalid J-" 2n assessing solvent~
credits not secured by mortgage or trust deed, a reduction, ther~
from shall be ma'~e of debts due to bona fide residents of this
Section 4. The Assessor shal~ have power to, and must exact from
ea6h person a statement und~r~oath, setting forth specifically all
the real and personal property owned by such person, or in his pos-
session, or under his control, at twelve o'clock ~. on the first
~onday in March. Such statement shall be in writing, showing separ-
ately:
1. All oroperty belonging to, claimed by, or in the possession,~r
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.
~. Ail property belonging to, claimed by, or in the possession or
under the control or management of any corporation of which such
person is president, secretary, cashier or managing agent.
4. An exact description of all lands in parcels or subdivisions,
not exceeding six hundred and forty acres each, improvements and
personal property, including all vessels, steamers, and other wa-
ter craft, and all taxable State, county, city or other municipal
o.r publ~ic bonds, and the taxable bonds of any person, firm or cor-
poration, and deposits of money, gold dust, or other valuables,amd
the names of the persons with whom such deposits are made, and the
places in whic~ they may be found; all mortgages, deeds of trust,
contracts and other obligations, by which a debt is secured, and
the property in the city affected thereby.
5. All solvent credits, unsecured by deed of-trust, mortgage, or
other lien on real or personal property, -due or owing to such per-.~
son, or any firm of which he is a member, or due or owin~ to
corporation of ich he is Pres~ident, Secretary, Cashier, or Man~-
· i~'ing Agent, deducting from the sum total of such credits such
debts only, unsecured by trust °deed, mortgage, or other lien on
real or personal property, 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 of such debt as
stated under oath in aggregate; provided,in case of banks the state-
ment is not required to show the debt in detail, or to whom it is
owing; but the Assessor shall have the privilege of examining the
books~f such banks to verify said statement. 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 another offi.cer, need not include
such property in the statement made by him; but his statement mus.t
show the name of the person or officer who made she statement in
which such property is included.
Section 5. The Board of Trustees must furnish the Assessor with
blank forms, of the statements provided for in the preceding sec-
tions, affixing thereto an affidavit, which must be substantially
as follows:
"I, , do swear that I am a resident of th~ City of
South San?Francisco, ~or other place, naming it); that the above
list contains a full and correct statement of all property subject
to taxatio~hich I, or any firm of which I am a~ember, or any cor-
poration, association, o~ company of which I am~p~esident, cashier,
secretary, or managing agent, owned, claimed, possessed, or con-
trolled, at twelve otclock M., 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 said ~ity or my possession for the
purpose of avoid.in~ any assessment upon. the same., or of making this
statement; a~d that~ the de~ therein stated~..owing By
The affidavit to t~e statement on.beha,f of a firm
~uet state the principal place of ~siness of the er
t~ion and in ot~her respects must conform
ceding f.~rm.
presents it, or~ he may deliver it to th~
within an appointed time, to return the to
filled out. '~' -
Sect ion ?. The Assesso~.,s~,2!l have power:
1. To require any pers~]~4--~__t~.in %h~ City of South San Francisco
to make. and subscribe an.affidavi%, giving his name, place of res-
idence, or place of business, and whether he is the owner of any
taxable property within said city.
2. To subpoena and examine'any person in relation to any state--
ment furnished to him, or which discloses property which is as-
sessable in the City of South San FraDcisco, that may be stored
with, in possession of or controlled by such person. Every per-
son who shall refuse to furnish the statement hereinbefore re-
quired, or to make and subscribe such affidavit respecting his
name and place of residence, or to appear and testify when reque~=
ed so to do by the Assessor, as above provided, shall, for each
and e3ery refusal, asd as~r~,~,,/~9~tgn,as Ahe same is repeated, forfeit
£~.
to
gold coin of the United States, to be recovered by action brought
in their name by the Assessor in the Recorder's or Justice's
' Court. All moneys recovered by the Assessor under the provi~-
ions of this section must by him be paid into the Treasury of
of the City of South San Francisco.
Section 8. If any person, after demand made by the Assessor,ne-
glects or refuses to give, under oath the statement her~in pro-
vided for, or to comply with the other requirements of this Or-
dinance, the Assessor must note ~he refusal on the assessment-
book, opposite the name of such person, and must make an esti-
~mt~o.f the value of the property of such person, and the
.or must transmit on or before the first day of ~.ugust of each
year to the Board 6f Trustees a verified report in writing, sep-
arate from the assessment-roll, containing a complete list of all
persons who ~efuse or neglect to furnish a statement of their
property as herein provided for, or to comply with the require-
ments of this Ordinance, the amount of the assessment upon the
property of such persons, with a statement of the particular
fac.ts, if any, upon which the assessment has been made, and the
valuation of the property so assessed ascertained. The Board of
Trustees must investigate and inquire into all assessments and
values so fixed by the Assessor, as prescribed by this section,
and for that pu. rpose must require each taxpayer affected by such
assessment and valuation to make a statement under oath, within
ten days from making ~n order requiring such statement, setting
forth specifically, all t'he property owned or controlled, or in
the possession of such taxpayer on the first Monday of March. If
any taxpayer, after demand made by the Board of Trustees,shall ne-
glect or refuse to make and deliver to the said Board of Trustees
the statement, duly veDified, herein provided for, or to comply
with the other requirements of this Ordinance, the said Boa'rd of
Trustees, s. itting as a City Board of Equalization, must increase
such assessment and v~luation to such an amount as the said
board shall deem just] but the value f. ixed by the Assessor must
not in any case, be reduced by the Board of Trustees.
S.eo~tion 9. If the owner or claimant of any property, not listed
by another person~ is absent or unknown, the Assessor must make
an estimate of the value of such property.
i.on 10. If the name of the absent owner is known to the As-
sesson, o~ if .it appears of reco~d in the office of the..
co,der., the pnoperty must be assessed to such name. If unknown to
the ~ssessor, a.nd if it does not appeaB of record as aforesaid,
the property must be assessed to unknown ownens.
Section 11. Ali persona% property consigned for sale to any per-
son w~ithin this city from any p~ace out of this State, or f~om
any Oounty ~in thais State, must be assessed as other property.
Sect~ion 12. When a person is assessed as agent, trustee, bailee,
guardian, executor, or administrator, his representative designa-
t~ion must be added to his nam~and the assessment entered on a
separate line from his .individual assessment.
Sect~ion 13. The property of every firm and corporation must be as-
sessed in the name of the firm or corporation.
Sect~ion 14. The undistmibuted or unpartitioned property of de-
ceased persons may be assessed to the heirs, guardians, executors,
or administrators; and a payment of taxes made by either binds all
the parties in interest for their equal proportions.
Sect.ion 15. &ny property wil~ully concealed, removed, transferred,
or misrepresented by the owner or agent thereof, to evade taxatio~j
upon discovery, must be assessed at not exceeding ten times its
value, and the assessment so made must not be reduced by the
Board of Trustees.
seC%~ion 16. !ny property d:iscovered by the Assessor to have es-
caped assessment for the last preceding year, if su.~h proper.t~ is
~/ ..~in the ownership or under the control of the same person who owned
or controlled it ~or such preceding year, may be assessed at doub-
le its value.
Section i~. Between the first day of May and the first day of Kug-
ust in eac~ year, the Assessor must prepare the assessment-book
~*~ ~_~' .~? ...... " appr~pmiate headings, Wl~ich must confor~n substan~i&t~:~
fo~ prodded ~ ~aw for asseBsment-hoo~s for a~sessment of prop-
-- e~.t, for~ ~tate and County pu~.po~es, ~in whdoh mu~t be ~isted a~
pr. operty ~ubjeot to taxatdon ~i~in the ~ity and ~dn which must~ be
~pe~if~ied ~in. ~epa.~at~ oo~lumns under the appropriate head:
1. The name, and post off, ice addre~8, ~df ~nown, of the per,on to
whom the pr~operty ~is assessed.
2. Land,by metes and bounds, or other desc~ipt~don suff~ioient to
ddentify it, gdving an estimate of the number, of acres, not ex~eed-
~ing ~dn each and ever, traot stix hundred and forty acres,
and the ~dmpr~ovements-~thereon.
3. Odty iots, the number of Tot and b~lock, and the improvements
ther. eon.
~. ~t~l per, sonal property,~ show:ing the number, kind, amount, and
qua.l~ity; but a failure tO enumerate .,in deta. il such persona.1 prop-
erty does not ~dnva~lidate the assessment.
5. ~he ca~-va~lUe of real estate, other than city ~tots.
The cash vadu® of dmprov®ments on such real estate.
7. The cash va&ue of 01ity ~ots.
8. The cash va&ue of impr. ovements on such city ~tots.
9. The cash vaTue of improvements on rea:t estate assessed to per-
sonsT other than the owners of the real estate.
lO. The cash va~tue of aT1 personal property, exclusive of money.
11. The amount of money.
12.The assessment of the franchise, r..oadway, roadbeds, rails, and
tootling stock of any rai~.oad.,~ as apportioned to the County of San
~ateo, and within the~ City of South San Francisco, by the State
Boated of Equa~tization, and a~tso such o~her apportionments of such
franch&ses, roadways, roadbeds, 'rai~ls, and rolling stock as may be
made by such Board, and furr~is~ed to s~id Assessor for the purpos?
of taxation dn said city. Taxable improvements owned by any per-
~on, firm, association or corporation, Q'o¢ated upon land exempt
from taxation, shall, as to the manner of assessment, be assess-
ed as other real estate upon the assessment-book. N~ value shall,
however., be assessed against the exempt land, nor under any cir-
cumstances shall the land be cha. rged with or become responsible
for the assessment made against an.y taxable improvements located
thereon.
13. The total value of al/ property.
14. When any property, except t'hat owned by a railroad or other
quasi-public corporation, is subject to or affected by a mortgaged
deed of t.rust, contract, or other obligation by which a debt is
secured, he must enter, in the proper column, the value of such
security, and deduct the same. ~n entering assessments containing
solvent credits subject to deductions, as provided in section
tbre~ousand six ~1~'red and ~wenty-eight of the Rolitical Code,
and this Qrdinance, he must enter in the proper column the value
of the debts entitled to exemption, and deduct the same. ~n mak-
ing the deductions f. rom the total value of the property assessed,
as above di, rected, he must ente.r the remainder in the column pro-
vided for the total value of all property for taxation. Each
franchise must be entered in the assessment-book ~ithout combi-
ning the same with other property or the valuation thereof.
Section 18. The Assessor must prepare an index to the assessment-
book, which must show ~he name of the taxpayer, each page where-
on his name appears, his oostoffice address, or the postoffice
address of his agent, secretary, or managing a,o~ent, ~,hen known,
substantially in the form prescribed by the State Board of Equal-
ization for County As, sessors.
Section 19. On or before the firstaday o~ August in each year
the Assessor must complete his ' assessment-book,
and he shall ve;rify said assessmentJ~book by his
oath, whiCh shall be
"~, , Assessor of'the City of South
co, do~swea,r that between the fi, rat da~ of ~ay and the first da~
of August, nineteen hundred and , .~ have made diligent inqui. Dy
and~examination to asce~%ain all the proper~y within the City of
South San Francisco subjeOt to assessment by me, and that the same
has been assessed on'!~he assessment-book, equally and uniformly,a~
cording to the best of my judgment, info, rmation and belief, at
full cash value; and that
duties imposed on the Assessor under the revenue laws; and that
have not imposed any unjust or doubl-~ assessment through malice
or illwill or otherwise; nor allowed any one to escape a just and
equal assessment th, rough favor, or reward or otherwise."
But the failure to.'~take or subscr, ibe such an a.~.~idavit, or any
fidavit, will not in any way o.r manner affect t~e validity of the
assessment.
Se$..tion 20. As soon as completed, and on or before the first ~or~
day of August of each year, the Assessor must deliver to, and de-
posit with the ~it¥ clerk the assessment-Book, who must immediate-
ly give notice thereof, and of the time the Board of Trustees
will meet as a board of equalization to equalize assessments, by
publication in a newspaper published in the City of South San Frm~
!~ci. sco;or,if 'ntpaper is published therei_,, then by posting in three
public places in said cit.y.~ In the meantime the assessment-book
must remain in the office of the Clerk for the inspection of all
persons interested.
Section ~. Lands once described on the assessment-~ook need not
be :~oribed a second time; but any person claiming the same,and
desiring to be assessed therefor, may have his name inserted
with that of the person to whom such land is assessed.
Section ~2, The Assessor and his sureties are liable on his offD
cial bond rot all taxes on property within the City of Sonth San
Francisco, which through his willful failure or neglec~ is unas-
sessed.
Section 23 Any taxpayer who shall have knowledge of any prope~
ty that has escaped taxation as provided in the preceding sec-
~-~tioq,may file ~ith the Board of Trustees an' affidavit setting~fo~
fact that such property has,. through'the
glect of the AsSessor, escaped tax.ation, together with a desor~ip-
tion of the property as near as suo.h taxpayer may be able to give;
whereupon said Board of Trustees s~all direct the City Attorney to
commence an act~--~on the ~ssessoh~s bond for the amount of taxes
lost from such willful fa~ilure or neglect.
S~ction 24. Oh the trial of such action, the~fvalue of the proper2y
unassessed being shown, judgment, for t~e amount, of taxes that
should have been collected thereon must be entered/ ~~ ~
Section 25. All telegraph and telephone lines s~all be descri.bed
in the same manner' as real estate is described, but assessed as per-
sonal property, at a rate per m.~le for that portion of such proper-
ty as lies within t~e city limits.
Section 26. The Board' of Trustees shall meet at their usual place
of holding meetings on the second Monday of August of each year, at
ten o'clock 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 ,~turns of the Assessor 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 mo-
t'ion, raise any assessment,upon notice to the party w~ose assess-
merit is to be raised.
Section ~?. N~o reduction~'mu~t be made in the valuation of propert~
unless the party affected tl~ereby, or his agent, makes and files
with tl~e Board a written application t~erefor, verified by his
oath, showing tl~e facts upon which it is claimed such reduction
sl~ould be made.
Seotion 28. Before tl~e Board grants the appli.cati.o-~' or makes any
reduction applied for, it must first examine, on oath, the person
om the'agent mahing the :~liea~ion, touching the valu$ of the-
_ 'pBoperty of such pe~son.~~ r.ed~$ion must be made unless sUch.
person or the agent making the application attends and. answers
all quest~ions pert~inent to the inquiry. Upon the hearing of the
application ~he Board may subpoena such witnesses, hear and take
such e~idence in relation to the subject pen.ding, as in its dis-
eretion it may deem proper. Du~ing the session of the Board the
Assessor and any deputy whose testimony is needed must be pres-
ent, and may make any statement or ,introduce and examine wit-
n~sses on questions before the Board..
~.e.t~ion 29. Any assessment on a mortgage or deed of trust,
which has been erroneously taxed to the mortgagee or party loane-
r · tug the money, when the same has been paid or satisfied prior to
j' the first ~onday in ~areh, shall be valid or~ly.as against the
r~eal estate from the assessment on which a reduet, ion has been
previously made. ~nen partial payments have been made on a debt
secured by mortgage, or deed of trust, the owner ,is a~Zhorized
to make the proper deduction, listing only the balance due on
the first ~on~ay .in March. The Board may use any infbrmation~'~
.it may obtain from the ~e.ords of the County Recorder, or else-
where, in equalizing the assessment of the property of the city,
and may require the Assessor to enter upon the assessment-bbok
any property which has not been assessed; and any assessment
made as. preso.ribed in this section has the same fores and effect ,
as if made by the Assessor before the delivery of the assessment-,
book to the Cler.k of the Board.
S.e.tion 3~. "~e Olerk of the City of South San Franeiseo,shall~
a~t as.C~er~k 6f the Board of Equalization, and as sush must ~e-'
~o~.d in a book to be kept fo~. that purpose, all ohanges,eorree-
t~ons and orders made by the Board, and during its session, or·
as soon as possible after its adjournment, must enter upom. the ~j;
assessment-boo~ all changes and eorree, t, ions made by the Board,
and, hawing ascertained and computed the eorreo-t.ness of the as- '
ssssment-book, must take and subscribe in said book an affidavit
~~bstantially as follows: "I, , Clerk of the
~;~'"~ity~ ~- of South San Fran~ilseo, do ewes,r, that a~s Clerk of the Boar~,
~.~~ ~f Equalization of said ~ity, I have k.:pt eor.re~t minutes of all
~-~!~[$r the acts of the Boar~.touehing alterations ,in the asses~§ment-
~ '~ ~'~ book; that all altera~ions agreed to or directed to be made have
'~ been made and e~tered in the book, and that no ~hanges or alter-,.
~' at.ions have been made therein except those authorized."
The assessment-book, so e~orreoted, shall be certified by the
~ Cierk as being the assessment roll for said tax for the year,and
shall be the assessment roll upon which such tax is to be levied
~tionTM ~1. The Board of Trustees must, on the third Monday
~eptember, of each year, fix 'the rate of city taxes,
/ therein especially for the \payment of any bonded inde
· ·~-- the o~ty and the _s~e~rued ,inter'st as the sam~
-- come payable, and designating the mummer of cents on ea
red dollars 'of property levied for~. each fund; and must then levy
thee city taxes upon the taxable property in the city.
S.e,tion $2. The Cler~k must then ,ompute, and enter in a separ-
ate money~olumn in the ~ssessmsn~-book, the respective sums, in
~ellar.s and cents, rejecting the fractions of a cent, .to be paid
as a tax on the property therein enumerated, and segregate and
plao.e in the proper columns of the book the.respective amounts
due in installments, as hereinafter provided, and foot up the.
e~olumn, showing the total amount of such taxes, and the columns
of total value of property in the city, as corrected under the
diree.tion of the City Board of Equalization; and on, or before
the Monday in ~e.tober in each year, he must deliver to
the Tax Colleeltor such corrected assessment-book (being the as-
sessment-roll), with a~ affidavit attached thereto, and by him
subscribed, substantially as follows;
"I, , Clerk of the City of South San Fran-
cisco, do swear that I have eorree.ted the assessment-book,(the
same being the assessment-rOll of the City of South San Francis-
co,) and made it to conform to the requirements of the City
Board of Equalization; that I have reckoned the respective sums
due as taxes-, and have added up the columns of valuation and tax-
es as required by law.,
~n delivering the assessment-roll to the Tax Colle,tor', the
Clerk shall charge him with the full, amount of taxes levied and
chargeable to him.
~~ ~Seet-ion ~3. Within ten days after the receipt of the assessment-
roll, the Tax Collector must publish a notice in some newspaper
published in said City of 9outh 9an Franeiseo, or if none is pub-
lished therein, he shall post the same in three public places in
the e.ity specifying: ~
1. ~hat the taxe~ on all personal property secured by real prop-
er.t~y, and one half of the taxes on at~ rea.'.l.p~,oper, t~, ~i~l~.l~e due
and pa~yab~le on the second Monday Lin October, and will be~' del;i,n-
y quent on the last Monday .in ~I~ovember next thereafter, at six
o'clock P.M., and that un~ess pa-~id p~ior thereto, fifteen per cent
~. ~ ,~ ~.i.~t be added to the amount thereof, and that if s~id one half be
/' not p~id before the last Monday ,in April next, at six o~'~ P.
M., an add~it~ionai ~ive per cent will be added thereto. That i~~ ~
remaining one-half of the taxes on all real property will be pa.y-
a'l~le on and after the f~irst Monday in January next and will be de-
linquent on the last Monday ~in Aprii next, thereafter, at Six
o'clock P.M., and tha~ uniess paid p~ior the~.eto, five per cent
will be added to the amount thereof.
2. That all taxes may be paid at the time the f2rst i~nstal~lment,aa
herei'n provi~ded, is due and oayable. ~-/-~f~~ ~-~/~ ,~_~
.....
O. '~'ne ~lmes and p~aces a~ wr~ron paymen~ or ~axes ma.y ce mane.
The notice in every case, must be published for two weeks in some
weekly or dai~ly newspaper pu.b~ished in the city, if there is one;
'- or~ if there is not, then by posti.ng it in three public places in~,~.
the c it.y. ~.
Section 34. The taxes on any particular lot, piece, or parcel of
land contained i~ any assessment, may be paid separately from the
whole assessment, if such lot, piece or parcel, has a separate val-
uation on the assessment-roll, by paying the amount of city taxes
due on such lot, piece or parcel of land, with a proper proportion'
of the amounts due as tax on personal property, and penalties, if
any. The Tax Collector shal'l make an entry on the mar-
gin of the assessment-book, showing what certain pr.opertmy has been
~. re.leased by the payment of the taxes as herein prov~ided, together-
with the amounts of such taxes separately, and specifically set
forth. He must give a receipt to the person pa~ying any tax, or
any part of any pax, specifying the amount of the assessment and
the tax, or part of tax, paid, and the amount rema~ing 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' any other inte~lligent manner, to the receipt given for~
12. Z~
the first ,installment of taxes, in lieu of'a description' of the
property assessed. The Tax Collector must mark the dati~ of the
payment of any tax, or the several partial payments as the case
may be, in the assessme~t-book, opposite the name of the person
pa~ lng.
'clock P.M., all taxes ~hen unpaid, except the last installment
of the rea~ proper.ty taxes are delinquent, and thereafter the TaX
Co,Sector .must collect, for the use of the city, an addition of ~
fifteen per cent thereon; provided, that if they be not paid be-\~
P.~,~,
fore the last Monda~ in April next succeeding, at six o'clock "~;"
he shal& collect an addition of five per cent thereon. On the lasting.)
Moqday in April of each year, at six o'clock P'.M., all the unpaid %~
portion of the remaining one-half of the taxes on all real proper-
t~ are delinquent, and thereafter the Tax Collector must collect
for the use of the city, an addition of five ocr cent thereon; pro-
vided, that the entire tax on any real property may be paid at the
time the first installment, as above provided, is due and payabl~
Section. 3~.. At andy time after the assessment-book has been. re-
ceived by the Tax Col.lector, and the taxes have become paYable,the
owRer of any property, assessed therein, Who may claim that the as-
sessment is void in whole ~r in part, may pay the same to the Tax
Collector under protest, which protest shall be in writing, and
shall specif.y whether the whole assessment is claimed to be void.
or if part only, what portion, and in either case the grounds up-
on which such claim is founded; and when so paid under protest,
the payment shall in no case be regarded as a voluntar~ payment,
and such owner ma~ at any time within six months after such pay-
ment bming an action against the City of South San Francisco, in
the Superi'or Court, to recover back t'he tax so paid under protest~
and if it shall be adqt. dged that the assessment,or the part there-
of referred to in the protest,was void on the ground specified in
the pr,otest,judgment shall be entered against the city therefor;pro-
vided,that no assessment shall be declared void on account of de~
due%ions ~t~g made for mor~ages where part payment's hav~%een
made and not re~§~~.,~upon the re~ord.
Seat.ion 3?° The taxes on all personal property, unseoure~ by real
property, shall be due and payable between the~a~-,~~ ~onda7
in Oo.tober, and the last ~onday in ~ovember, in each year, an~
must be coiled.ted between said dates, and in making such ool.~e.-
tions the Tax Collector shall have power to seize and sell any per-
serial property owned by the person against whom the tax. is assessed,
The sale must be at public auction, and of a sufficient amount of
the property to pay the taxes, percentage, and costs. The sa~e-
must be made after one week's notfce of the time and place thereof,
~8~nvby'publication in a newspaper in the city, or by posting in
thre~ public places within ~h~ city. For seizing and selling per-
~'n~l property, the ~ax Collector may charge in each case the sum
I
~'dollars. On payment of the price bid for any property
sold, the delivery thereof ~ith a bill of sale, vests the title
thereto in the purchaser. All excess over the taxes, per cent, and
costs, of the proceeds of any such sale, must be returned to the
owner of the property $old, m}and until claimed, must be deposited
with the City Treasurer, subject to the order of the owner, heirs,
or assigns. The unsold portio~ of any property may be left at the
place of sale at the risk. of the owner.
Section 38. O~n the second Monday in December of each year, the Tax
Collector must attend at th~ office of the City Clerk with the as-
sessment-roll, having all items of taxes collected marked ',paid."
The Clerk shall thereupon compute and enter against all the items
of taxes due and unpaid the penalty for delinquency, foot up the
total amount of penalties then due,and must within ten days there-
after, deliver to said Tax Collector the assessment-roll and
charge him!~$h the amount of said penalties. At the same time
having ascertained from the assessment-roll the amount or amounts
of taxes upon personal pro~y, unsecured by real estate, that
should have been collected by t'he Tax Collector in purs~u~nce of
the preceding se.ction, and Which have not been coll~$t.~d,'lhe must
state an account to the Tax Collector and demand from him that the
amount or amounts, so remaining uncollected shall be paid to the
Treasur~ within fifteen days from the date of said demand..If, at
the expiration of said time, the Tax Collector has not settled for
and paid said amount, or amounts, to the City Treasurer, as afore-
, said, the Clerk shall report the facts to the Board of Trustees.
.Said ~oard shall direct the City Attorney to commence an ction
l, t e proper court against ,the A~~ and his bondsmen, for the
reeover~ of said amount or amounts so remaining uncollected; and
upon the trial of such action no defense shall be admissible, ex-
cept, that the assessment or assessments are illegal, invalid, or '~.'
void.
Section $~o O.n the third ~onday of May of each year, the Tax Col-
lector must attend at the office of the C~ Clerk, with the as-
sessment-roll, havi~g all items of taxes and penalties collected
marked "paid,"and at the sa~e time he shall deliver to the Clerk
a complete delinquent list of all persons and property then ow-
ing taxes. ~n the list so delivered must be set down in numerical
or alohabetical order, all matters and things contained in the. as-
sessment-roll, and relating to delinquent oersons or property. The
5.1erk'~us~'.!:~a~f~.i'ly combare the" delinquent l~t ~ith the ~s~essmeht~
roll, and if satisfied that it contains a true an5 full statement
of all taxes due and unpaid, he must foot up the total amount of ·
taxes so remaining unpaid, credit the Tax Collector who acted
der it therewith, and make a final settlement with him of all
es charged a~ainst him on the assessment-roll, a~d must require
from him the Treasurer's receipt for any existing deficiency.
Cter~k must then charge the Tax Co~ector then act,~i~g with the a~
mount of taxes due on the delinquent tax ~iSt, with the penalty or
pena~ies ~dded thereto, and within three days thereafter deliver
the List, d~ly certified, to such Tax Co~ector~. P~ior t'o'de~'iv-
eDing sa~id ~ist to. the C~e~k, the Tax Collector must make ~.n ~~g~-
dawit, ~indorsed on the li~st, that~the taxes marked delinquent ~Q`
thereon have not been p~id.
Sect~i,on 40. A~l'l taxes which have become del~inquent shall be col-
'looted as follows: 9n or before the ~ifth day of June of each
year the Tax Co~llector must pubiish the del. inquent tax l~t,~hich
must conta.~in the names of the persons and a des6~iption of the
proper.ty del~inquent, and ~he amount of taxes, penalties, and costs
due, oppos~ite each name and descr~iption, with the taxes due on
persGnal property, added, to the 'Zaxes on real estate, where the
real estate ~is liable therefor,~or the several taxes are due from
the same person. The ~ax Cci.lector must append and publish with
the delinquent list a notice that un'less the taxes del. inquent,to&
gether with costs, percentag~e and penalt.~ies, are pa, id, the rea~
property upon which such taxes are ~l~ien will ~e ~1' ~ 0 ~ ~ T~ ~f)' ' ~ ~
l, icat. ion must b.e made once a week for three successive m'eeks,/~in~
some newspaper, or supplement thereto, publ,.ished in the City of
"South San Francisco, and the Board of Trustees must contract in
case the same is pubi. ished, for such publ. ication, with the lowest
bid'der,and after ten'days p~bl. ic notice by posting in three pub-
1,,lc places in said 6'ity, that such contract will be let.The bid-
ding must be by sealed proposals. In 1. leu of publication in such
newspaper, the Tax Collector shall upon being directed by the
Board of Trustees of sa,.id oity~ post a copy o& the sa. id list in
three publ. ic p~laces iq the city at least twenty-one days before
the day de~igf~ted for, sale~-
The pubDication or notice,must designate the day and hour when
the property will, by operation of la~, be sold to the
16.
of Sauth San Francisco,. which sa~e must not Be less tha~'twent,y-
one nor more than twent~-eigh, t da~s from the time of the first
pu'~liCation, or date of posting said ~otices, and the place shat~'
be i~ the Cit~ Tax Collector's office. The Tax Collector as soon ·
as he has made the publication, or posted the nOtices as required,
must file with the County Recorder, and Count.~ Olerk, and the City
Clerk, resPect~ively, a copy of the. publication or notice, with an
affidavit attamhed thereto that it i's a true copy of the same;
that the publication was made' in a newspaper or supplement there-
to, stating its name and place of publication, and the date of
each appearance; 0~ th~,~.n.ot~ces Eere put up in three public plai-
ces in said city, designating the places therein; whioh affidavit
shall be primar~:-evidence.of all the facts stated therein.
'~%enever land to be sold for taxes is encumbered by trust deed,
or mortgage, and the taxes for which the land is to be sold is for
the value over and above the encumbrance, as the said encumbra.nOe
is sho~n by and upon the assessment-roll in the Countmy Tax 'ColleC-
tor's office, the City Tax Collector shall at least ten days~ be-
-'f'or~ t~e ~date of sal~ mail a copy of the publi~ation requfr~re'-
in to the m'ortgagee named in an~ such mortgage, and the trustees
named in any trust deed. When the addresses of the mortgagee named'
in an,y mortgage, and the trustees named in any trust deed, are un-
known to the Cd3,_y Tax Collector he shall mail said notices to their
said names respectively to the county seat of said county, and also
to the City of South 'San Francisco. The City Tax Collector shall
file a copy of said notice with an affidavit of time and place of
mailing same with the City Clerk and County Recorder;/zz~x~,
Section 4%. The Tax Collector must collect, in addition, to the
taxes due on the delinquent list, together with the penalties for
delinquency, fifty(bO) c~nts on, each lot, piece, or tract of land
separately assessed,' and on each assessment of personal property,
which shall be paid to the city and be placed to the credit of the
general fund. Qn the da~ and hour fixed for the sale, all the prop-
!evty delinquent,.upon ~hich the taxes of all kinds, penalties, and
costs have not been paid, shall, by operation of la~ and the d[cla-
ration of the Tax Collector, be sold,to the City of South Sa,n~ran-
cisco, and said Tax Collector shall make,an entry,"Sold to the
City of South San Francisco," on the delinquent assessment list·
opposite the tax, a~d he shall be credited with the amount thereof
in his settlement with the Clerk of the city.provided that on the
day of sale the owner or person in possession of any property offer.
~ed for sale for taxes due thereon·may pay the taxes,penalties,
17.
!
and costs due;a~,d pnovided furthe'n, ~hat the Oi%y of S, outh
F~am~iseo may b~iag suit agains~ the owaen, of said property for
the collection of said tax or takes, pena.it~ies, and costs~. The
Tax ColleetoB must make out in duplicate a Certificate of Delin-
quent Tax S~ate fen each pleee o~ t~aet of land sold,.dated on the
day of the sate, stating (whem kaowm) the name of the person as-
sessed, a desemiptioa of ~and sold, that it was sold for detim-
queat taxes to the City of South San Frameiseo, .a'ad giving the a-
moumt aEd year of the assessment, and specifying whem the Gity of
S~outh S.an Fnaneiseo wilt be entitled to a deed. Sneh eer~tifieates
must be signed by the Tax Collector, regularly numbered amd one
copy filed in the office of the County Reeorden of the Couaty of
Sa~ Mateo, State of Califormia. The othe~ copy must be entered ia
a book pnovided for that purpose, and filed amd kept ia the office
of the City Tax Collector. The form of such Gertifi~ates of sate,
reG,ord book, and imdex book, shall be substantially the same as
that preser, ibed by the State Comtnolier foB. Couaty tax collectors.
The Tax CoileG.ton must imdex such certificates of sale in aa la-
dex book, kept fo~ that purpose. In ease of a redemptioa or a sub-
sequemt sa'te of any of said property by the e-ity, the Tax Collec-
tor must enter om the mac,gin of the certificate deseDibiag such
propert~y, i~ said eert,ifi~ate book om re~ord
fa~t of su®h ~edemption-O~sale, and by whom redeemed.
Se®t~ion 42. A ~edemot~io~ of the p~operty sold may be made
owner,, or a~y par, ty i~ i~teres~] ~'~hi, five years from the date~'
of the sate to the City o~ South San Frame..iseo, or at ~£me
p~ior, to the entry or sale of said la~d by the city, ia the maa-
~e~ pDovided im section forty-three of this O.r. dimaaee.
Redemption mus't be made to the G-i~y Treasurer o~ a~ estimate fur-
aished by the Clerk, in lawful mo~ey of the United
States, aad the Treasurer must aoeount to the ,ity for
ail mo~eys received u~der such redemption, which said mo~e.y sha~l
be distributed to the proper funds im a®eordance with the regular
tax levy.
If the property is ~o,t redeemed within the time allowed
by ~aw fen it,s ~edemption, the Tax Collector, or his successor
im off,ice, ~__t make the City of S.outh Sa~ Fr~oisco~a deed
the property, re~.iti~g in suoh deed the ~ame of the per-
so~ assessed (whea know~), the date, of sale, a desoripttom of
the ta~d sold, the amount for whioh it ~as sold, that it was sold
for detiEquent taxes, givi,~g the assessed value a~d the year of
assessment, the time whem the r~,ight of redemptio~ had expired,
a~d 'that me perigee has re~eemed ~he property in t~e time
by ~aw for its redemption. ~ e~a.~e s~ai~ be made bY/'~ Tax
Col~lee~te~ for the making of amy s~e~ deed. A~I s~ueh d~$ds
be recorded i~ the offiSe~ef the Ceuaty Recorder ef t~e ~ou~t2 ef
Sa~ Mateo,a~d t~e expense ef ae~k,ewledgi~g a~d recording t~e same
s~a~l~l be a eaa~ge agaimst the edt~. T~e matters recited i~ the
eertifiGate ef saie must be ree.ited ia the deed, amd sue~ deed,
duly aekmewtedged en pr~ved, is pnimary ewidezee that:
1. The p~epe~y was assessed as required by law~;
2. The property was equalized as required by law;
3. The taxes were levied ia aoeerdaaoe with law;
4. The taxes were act paid;
5. ~t a proper time a~d piaGe the Pnoperty was s®ld as pres®,ibed
by law, amd ~by the prap.~r efficen;
8. The property was ~'et~redeemed;
7. TMe penseE who executed the deed was the proper officer;
$. Where the rea~ estate was setd ~o pay taxes o~ personal p~eper-
ty, that the real estate beieaged to the persem liable to pay the
tax.
T~e fer~ ef suc~ deed shall be substaatially t~e same as. that pre-
scribed by the S~tate Cemtreller for c~mveyamces te the State umder
the p~visieas of sectie.n three thousand seven hundred and eig.~ty-
five ®f the Politica~ Code. ~uc~ deed, duly acknowTedged or prevm
ed is (except as against actual fraUd) cenc~us.ive eVide~nce ef the
'
regula~it~ ef all proceedings, from the assessment by the ~sses,aor
inclusive, up t~ the execution ef the deed. ~uc~ deed ~'enveys to
the City t~e absolute title to the property described therein,free
ef all incumbrances.
Section 43..In all cases where real estate has been sold, or may
hereafter ~be sold for delinquent taxes to the City, and the City
has not disposed of the .s~me, the person whose estate has been,or
may hereafter be sold, his heirs, executors, administratoms, or
other successors in interest, shall, at any time ,after the same
has been sold to the Oity, and before the Oity shall have dispos-
ed of the same, have the right .to redeem such real estate by pay-
in.g to the Treasurer of the city, the amount of:taxes, penalties,
and costs due thereon at the ~ime of said .sale, with'interest on
the aggregate amount of said taxes, at the rate of seve~ per
cent per annum; and al~o, all taxes that were a lien upon
said real estate at the time said taxes became_~delinquent; and,
also all unpaid t~tes, of every description assessed against the
property for each year since the sale; or., if not so assessed,
then upon the vainneSS'of the property as assessed in the year near-
est the ~ime of such redemption, w. ith ,ihterest from the first day
of July following each of said years, res~ecti'vely, at the same
rate, to the time of redemption; and also.jail costs and expenses~..
of sU. ch redemption, and penalties as follows, to-wit.: Ten per cent
if redeemed within six months from the date of sate; twenty per
cent if redeemed within one year therefrom; tbirty per cent ~if re-
deemed within two years therefrom; forty per~ cent if redeemed
within three years therefrom; forty-five per cent if redeemed
within four years therefrom; and fifty per cent if redeemed within
five years or any g~eater number of years therefrom. The penalty
shall be computed upon the amount of each year's taxes in like
'manner, reckoning ~rom the time when the lands'would have been
sold for the taxes of that year, if there had been no previous
sale thereof. The Oi4~y Clerk shall, on the application of the
person desiring to redeem, make an estimate of the amount to be
paid, and shall give him cate certificates of the amount,
specifying the several amounts thereof, which certificates shall
be delivered to the ~y 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 t~ty Clerk, and re-deliver one to the
Treasurer, taking their receipts therefor, and may record one in
the office of the County Recorder. Upon tender of the fee for ac-
knowledgment, the Treasurer shall acknowledge either of said re-
ce~ipts so as to entitle the same to be recorded. Upon the pay-
merit of the money specified in said cert~ificate, and the giving
of the rece-ipts aforesaid by the 'Treasurer, any deed or certi~
icate of sale that may have been made to the City shall become
null and void, and all r~ight, title, and interest acquired by the
City, under and by virtue of the tax sale, shall cease and deter-
mine. The recording of one of the Feceipts of the '~ity Treasurer,
as aforesaid, in the office of the County ~ecorder, ~in the book
deeds, shall have the same effect as that of a deed of reconveyanc~
of the interest conveyed by such deed or cer~t~ificate of sale.
Section 44. A partial redemption may be made separately from the
whole assessment, of any lot, piece or parcel of land contained in
.. any assessment; if such lot, piece, or parcel has a separate val-
.!:¥ uation on the assessment ~.oll, in the manner following: .Xn the es-
timate provided for ~in the preceding section, the 'Clerk shall es-
timate the amoftnt of taxes due 'on such lot, piece ot~. parcel of
land, together with a pr-oper proportion of the taxes due on per~son-
a'l pr~operty unde~, such assessment; and such .redemption shall 'be
made in the mannerc p~ovided in the precedin~ section.
-~' Se~t:,i6n 45. j[n case property assessed for taxes is purchased by
the City, pursuant to the pro~r, isions of this ordinance, it shall
be assessed each subsequent year. for taxes until a deed .is made to
· the C-ity therefor in the same manner as if imt had not been ~so pur-
chased; and in such event, no person shall be permitted to re-
deem frlom such sale, except upon payment of such subsequent Mssess-
ments, costs, fees, penalties and interest.
Section 46. The assessme'nt-book, or delinquent list, or copy.
thereof, certified by the Tax Collecto~r. ~l~r;k~sh.°wf~!-unp~id t~xe$
against any person or. property, is prima facie evidence of the as-
sessment, the p~operty assessed, the delinquency, the amount of
taxes due and unpaid, and that!!'all the forms of law in relation
to the assessment and lewy o~ taxes have been complied with,
21. ~ ....
S~®¢t~ion 4?. The Board of Trustees may, at any time af. ter a
linquent ~ax~list has been received by the Tax Collector, di-
rect such Tax Collector not to proceeO in the sale of any prop-
erty on said list, or the fur'~her collection of any specified
taxes. Upon such direction, the Tax Collector must make ou~ and
-deliver to the C~:%y Attorney a certified copy of the entries
on the delinquent list relative to such taxes. The City Attorney
shall thereupon bring suit against the delinquent, in the proper
court, in the name of the City o~ South San Francisco, to en-
force such collection. Said Attorney shall receive for collect-
ing taxes a percentage of forty per cent on the amount collected
where the amount is not over t~enty dollars, and of ten per cent
on all amounts collected over twenty dollars,-which said per'
cent shall be collected from the delinquent taxpayers and char.g-
ed a~ additional penalties in the judgment in such ~cgion. In
case a suit shall be brought in the Superior Court upon a tax
upon real estate to sell such real estate for the purpose of[pay-
ing such tax and costs, h~ shall be~.allo~ed in addition to the
said per cent., twenty-five dollars for each suit brought, to
be tax~a as costs in such suit, and not to be paid to said ^t-
tor.ne~unless collected of the defendant ~in such suit.
Section 48. The ~ax Collector must, on or before the last day
of June of each year, attend at the office of the ~y Clerk
with the delinquent list, with all items collected mar.ked "paid,,
thereon, and the Clerk must then carefully .compare the list with
the assessment of persons and property not marked "paid" on the
assessment roll, and when taxes have been paid, must note the
fact in the appropr, iate column in the assessment roll. ThS~m Clerk
must then administer to the Tax Collector an oath, to be written
and subscribed ~n the delinquent list, that every person and all
pr,opertty assessed im the delinquent i~ist, om whi~ taxes have been
.
paid has. been eredited in the list with suoh payment. The Clerk
must then~ foot up the amount of taxes uEpaid, and e~redit the Tax
Colleetor with the amount, and have a fimal settlement with him;
a~d the delinquent list must remain on file in the Cler-k's office.
Se.~ion 49. O~ or before the fifth day of June of each ~year, the
Tax Cotleetor must make aa affidavit, indorsed o.n the deltmquemt
tax-list, that the taxes, not marked "paid" have not been paid.
It shall be the duty of the Tax Colleetor, within t~ivty days~ af-
ten the sale of a~y land for delimque~t taxes, to fur~ish to the
~ Clerk the eomplete printed llst of all su®h lands so sold,
and thereupon the Clerk shall enter ~pon the assessment-beok of
the eurrent year, immediately after the deseription of the prop-
er~y, the fact t~at said property ~as beem sold for taxes, amd the
date of suGh sale.
'Se~tiom $0. T~e Assesso~r shall, between the fi~rst day of May amd
the first day of August in each year, make a tist'of all male per-
sons ~res.idi~g within t~e limits Of the ,City of Sout~ San F~em~isoo
over the age of t~enty-ome years, a~d shall verify said list by /
his oath, and shall, on or before the first Monday of August i~
eae~ year, deposit the same with t~e G~ry Clerk.
See~tion $1. Ses~tions three t~ousand six hundred and seven, three
thousa,d six hundred a'nd eight, three thousand six hundred a~d
mi~e, three thousand six hundred a~d ten, and three thousand six
hundred a,d seventeen, of the ~olitieal Code of the Sta~e of Cal-
ifornia, are hereby adopted, .ineorporated i~ and made a par~ of
this Qrdinam,e.
Seo~ioa 52. ~emever property has bee~ sold for t~xes and re-
mains unredeemed, upon ea~h subsequent assessment, the
s~a'li ester upon the asses'sme~t-book, ~mediatety after, tl~e de-
s~ipt,;ios of the property, the faet t~at said p~eperty has beem
sold f.br taxes, amd t~e date of su~.saTe. Upom all bills, oB
stateme~t~ of or. for ~axes aoerui~g o~ said propert%, subsequent
to the date of said sa~e amd pr~io~ to t~e nedemptio~ of said pro.~
eBty,, or the exeeut,iem to t~e City of a deed t~erefor, s~all be
~ist4metly amd legibly wnittea, pni~ted, or stamped, t~e words
~" ~.old for taxes.," a~d.aiso the date of sue.h sale. Y'~~'
~t tion ~. T~is Qnd.ima~ce s~all be published o~ce ia TH~ ~ER~
PRISE, a weekl.y ~ews.paper, printed a~d published i~ the City of
South Sa~ Fraaeiseo, a~d s~att take effeet aad be ia force frem
amd after its passage.
Istroduoed the /~ da.y of April, 1909.
Passed amd adopted as an ordi~a~ee ef the City of South Sas Fray-
e,iseo, ~t a regular meeting of the Board of Trustees of said City
held os the /~. day of ~pril, 1909, b'y the following
vote:
Ayes,~aad 4s favor of the passage of said ordiaa~ce: Trustees,
Attes%:
nClerk, of th~/~,ity
Franeiseo, a~d ex-offieio Clerk
the Board of Trustees.
___.~a~y of April, l@gg. ,.
President
24. the C~tY ~f Sou~th