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HomeMy WebLinkAboutOrd 371-1955[Real and I>ersonal Property Taxation] ORDI~C~ ~0. 371 AN ORDINANCE OF THE CITY OF SOUTH SAN FRANCISCO A~fENDING SSCTIONS 33, 35, and 41 OF ORDINANCE NO. 21 ENTITLED: "AN ORDINANCE PROVIDING A SYSTEM FOR THE ASSESSMENT, LEVY, AND COLLECTION OF ALL CITY TAXES IN THE CITY OF SOUTH SAN FRANCISCO", PASSED AND ADOPTED ON THE 19TH DAY OF APRIL, 1909. The City Council of the City of South San Francisco does ordain as follows: Section 1. Section 33 of Ordinance No. 21 of the City of South San Francisco entitled: "An Ordinance Providing a System for the Assessment, Levy and Collection of ail City Taxes in the City of South San Francisco", which ordinance was adopted on the 19th day of April, 1909, is hereby amended so tha,t said Section 33 shall read as follows: "Section 33. On or before the day when taxes on the secured roll are payable, the tax collection shall publish once a notice specifying: "'1. That the taxes on all personal property se- cured by real property, and one-half of the taxes on all real property, will be due and payable on the first day of November, and will be delinquent on the tenth day of December next thereafter, at five o'clock p.m., and unless .paid prior thereto, six (6) percent will be added to the amount thereof and that if said one-half be not paid before the tenth day of April next, at five o'clock p.m., an additional three (3) percent will be added thereto; that the remaining one-half of the taxes on all real property will be payable on and after the twentieth day of January next and will be delinquent on the tenth day of April, thereafter, at five o'clock po m. and, that unless paid prior thereto, three (3) percent will be added to the amount thereof. "'2. That all taxes may be paid at the time the first installment, as herein provided, is due and payable. That the taxes on all personal property unsecured by real property are due and payable between the first day of November and the tenth day of December next thereafter, both inclusive. "'3. The time and the places at which the payment of taxes may be made.'" Section 2. Section 35 of said Ordinance No. 21 is hereby amended so that said Section 35, as amended, shall read as follows: "Section 35. On the tenth day of December of each year, st five o'clock p. m., all taxes then unpaid, except the last installment of the real property taxes, are delinquent, and thereafter the tax collector must collect, for the use of the city, an additional six (6) percent thereon, provided that if they be not paid on or before the tenth day of April next suc- ceeding, at five o'clock p.m., he shall collect an additional three (3) percent thereon. On the tenth day of April of each year, at five o'clock p. m., all the unpaid portion of the re- maining one-half of the taxes on all real property are de- linquent, and thereafter the tax collector must collect for the use of the city an additional three (3) percent thereon. If December 10 or April 10 falls on Saturday, the hour of de- linquency is 5:00 o'clock p.m. on the next business day." Section 3. Section 41 of said Ordinance No. 21 is hereby amended so that said Section 41, as amended, shall read as follows: "Section 41. The Tax Collector must collect, in addition to the taxes due on the delinquent list, together with the penalties for delinquency, One Dollar ($1.00) on each lot, piece, or tract of land separately assessed, and on each assess- ment of personal property, which shall be paid to the city and be placed to the credit of the general fund. On the day and hour fixed for the sale, all the property delinquent, upon which the taxes of all kinds, penalties, and costs have not been paid, shall, by operation of law and the declaration of the Tax Collector, be sold to the City of South San Francisco, and said Tax Collector shall make an entry, 'Sold to the City of South San Francisco,' on the delinquent assessment list, opposite the tax, and 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 offered for sale for taxes due thereon may pay the taxes, penalties, and costs due; and provided, further, that the City of South San Francisco may bring suit against the owner of said property for the collection of said tax or taxes, penal- ties, and costs. The Tax Collector must make out in duplicate a Certificate of Delinquent Tax Sale for each piece or tract of land sold, dated on the day of the sale, stating (when known) the name of the person assessed, a description of land sold, that it was sold for delinquent taxes 'to the City of South San Francisco, and giving the amount and year of the assessment, and specifying, when the City of South San Fran- cisco will be entitled to a deed. Such certificates must be signed by the Tax Collector, :regularly numbered and one copy filed in the office of the County Recorder of the County of San Mateo, State of California. The other copy must be entered in a. book provided for that purpose, and filed and kept in the office of the City Tax Collector. The form of such certificates of sale, record book, and index book, shall be sub- stantially the same as that prescribed by the State Controller for County tax collectors. The Tax Collector must index such certificates of sale in an index book, kept for that purpose. In case of a redemption or a subsequent sale of any of said pro- perty by the city, the Tax Collector must enter on the margin of the certificate describing such property, in said certi- ficate book on record in his office the fact of such redemption of sale, and by whom redeemed." Section 4. This ordinance shall be published once as required by law, and shall take effect and be in force on the expiration of thirty (30) days from and after its passage. Introduced this 18th day of July , 1955. Passed and adopted as an ordinance of the City of South San Francisco at a regular meeting of the City Council of the City of South San Francisco, this 1st day of August , 1955, by the following vote: AYES, COUNCILMEN Andrew Rocca, Francis Lucchio, Emilio Cortesi, Richard Gamlen, Telford Smith NOES, " None ABSENT, " None APPROVED: ' attest: ~fty Clerk