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HomeMy WebLinkAboutOrd 236-1944 0RDINANOE N0. 255 ~o: 0 ..~'_~'O/~ . ....... AN 0RDL~IANOE AMENDING ~EOTI~S S$, g§, g? AND ~ of ORDINANCE NO. P~i ENTITLED: "~N 0RDINANC~e PROVIDING A SY~I~M FOR TEE AS~.~.NT, LEVY AND COLLECTION ~1~ ALL. CITY TAXES IN THE CITY OF SOL~H SAN FRANCISCO", PAS~ED A~O ADOPTED ON THE 19TH DAY OF APRIL, 190~. The City Council of the City of South ~n Francisco d~ ordain as follows: 1. Section 35 of Ordinance. No. P.I of the City of SOuth ~an Francisco entitled: "An ordinance providing a system for the assessment, levy and collection of all city taxes in the City of ._ South San Francisco", which ordinance was adopted on the 19th day of April, 1909, is hereby amended so that said ~ection 33, as amended, shall read as followA: Section 33. Within ten (10) days after the receipt of the assessment roll, the tax collector must publish a notice in some newspaper published in said City of South San Francisco, or if none is published therein, he shall post the same in three public places in the City specifying: 1. That the taxes on all personal property secured 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 fifth day of December next thereafter, at five o'clock p. m., and unless paid prior thereto, six (~} per cent will be added to the amount thereof and that if said one-half be not paid before the twentieth day of April next, at five o'clock p. m., an additional three (3) per cent 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 twentieth day of A~zck~-~he~mmf~t~a=, at five o'clock p. m., and, that unless paid prior thereto, three (3) per cent 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 fifth day of December next thereafter, both inclusive. 3. The time and places at which the payment of taxes may be made. The notice in every case must be published for two (2) weeks in some daily or weekly newspaper published in the city, if there is one; or if there is not, then by posting it in three (3) public places in the city. E~ Section 3§ of Ordinance No. E1 is hereby amended so that said section 3§, as amended, shall read as follows: ~ Section 35. On the fifth day of December of each year, at five o'clock p. m., all taxes then unpaid, except the last installL .. merit of the real property taxms, are delinquent, and thereafter the tax collector must collect, for the use of the city, an additional six (6) per cent thereon, provided, that if they b~ not paid on or before the twentieth day of April next succeeding, at five o'clock p. m., he shall collect an additional three (3) per cent thereon. On the twentieth day of April of each year, at five o'clock p. m., all the unpaid portion of the remaining one-half of the taxes on all real property are delinquent, and thereafter the tax collector must collect for the use of the city an additic~al three (3) per cent thereon. If December 5 or April 20 falls on Saturday, the hoUr of delinquency is 12 M. 3. Section 37 of said Ordinance No. ~1 is hereby amended so that said Section 3?, as amended, shall read as follows: ~otion 3?. The taxes on all personal property, unsecured by real property, shall be due and payable between the first day of November and the fifth day of December, both dates inclusive, in each ~ year, and must ~e collected during said period, and in making such~\~ / collection the tax collector shall have the power to seize and sell ~,~i~, any personal property ed by the person against whom the tax i~ ....................... assessed. The sale must be~wTMmade at p~bllc auction, and be of~a suffl~~ cient amount of the property~o pay the taxes, percenta~s an~ c~sts. The sale must be made after one week's notice of the time and place thereof, given by publication in a newspaper in the city, or by post- im~ in three public places within the oity. For seizing and selling personal property, the tax collector may charge in each case the sum of Three Dollars ($3.00). On payment of the price bid for any pro- perry sold, the delivery thereof, with a bill of sale, vests the title thereto in the purchaaer. All excess over the taxes, percent, and costs, of the proceeds of any such sale, must be returned to the owner of the property sold, and until claimed, must be deposited with the city treasurer, subject to the order of the court, heirs or assigns. The unsold portion of any property may be left at the place of sals at the risk of the owner. 4. Seotion 38 of said Ordinance No. 21 is hereby amended so that said Section 38, as amended, shall read as follows: Section 38. On the sixth day of December of each year, the tax collector must attend at the office of the city clerk with the assessment roll, having all items ef taxes collected marked ?Paid". The city clerk shall thereupon compute and enter again~st 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 (10) days thereafter, deliver to said tax collector the assessment roll and charge him with the amount of said penalties; At the same time having ascertained from the assessment roll the amount or amounts of taxes upon personal property, unsecured by real eatate, which should have been aollec~ted by the tax collector in pursuance of the preceding section, and which have not been collected, he must state an account to ~he tax collector and demand from him that the amount or amounts, so remaining uncollected, shall be paid to the treasurer within fif- teen (15) days from the date of his 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 aforesaid, the clerk shall report the fact to the city council. Said city council shall direct the city attorney to commence an action in the name of the City of South San Francisco, in the proper court, against the tax collector and his bondsmen, for the recovery of said amount or amounts so remaining uncollected; and upon the trial of such action, no defense shall be admlssable, except that the assessment or assessments are illegal, invalid or void. 5. This ordinance shall be published once, in "The Enter- prl~", a weekly newspaper ~f gens~aI ~el~atl~n, p~lnte~ and pub- lishs~ ~n sa~d ~l~y, and shall ~ake ~f~sc~ ~d bs in force ~n ~zplra~l~n ~f thl~y (30) ~ays f~ and after ~s passage. * * * * * * Int~u~s~ ~his ~ ~ay ~f Au~st, 1944. Passed and adopteA as an ordln~ce of the City of South San Francisco at a ~lar meeting of the City Council of the City of ~uth San Fr~clsco this ~/ day of Au~st, 1944, by the follow- ing vote: ~/~ ~ , / y .~ ~es, Co.i lien~~~~~~~~~ , Absent, Counci~en Approved: Sout~San Franc isco Attest: C~y Clerk