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HomeMy WebLinkAboutOrd 334-1952 I [Real and Personal Property Taxation] ~i: ~' FI! ORDINANCE NO. 334 DEC ~ 195~ AN ORDINANCE OF THE CITY OF SOUTH SAN FRANCISCO AMENDING SECTIONS 33, 35, 37, and 38 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 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 Section 33 shall read as follows: Section 33. On or before the day when taxes on the secured roll are payable, the tax collector shall publish once a notice 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 tenth day of December next thereafter, at five o'clock p.m., and un- less paid prior thereto, six (6) percent 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) percent will be added thereto; that the remaining one-half of the taxes on all real proper~y will be payable on and after the twentieth day of January next and will be delinquent on the twentieth day of April, thereafter, at five o'clock p.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. -1- Section 2. Section 35 of said Ordinance No. 21 is hereby amended so that said section 35, as amended, shall read as '~ollows: Section 35. On the tenth day of December of each year, at five o'clock p.m., all taxes then unpaid, except ths~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) per cent thereQn, provided that if they be 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 col- lect for the use of the city an additional three (3) per cent thereon. If December l0 or April 20 ~alls on Saturday, the hour of delinquency is 5:00 ~!clock p.m. on the next business day. Section 3. Section 37 of said Ordinance No.21 is hereby amended so that said Section 37, as amended, shall read as follows: Section 37. The taxes on all personal property, unsecurSd by real property, shall be due and payable between the first day of No~ember and the tenth day of December, both dates inclusive, in each year, and must be collected during said period, and in making such collection the tax collector shall have the power to seize and sell any personal property owned by the person against whom the tax is assessed, The sale must be made at public auction, and be of suf- ficient amount of the property to pay the taxes, percentages, and costs. 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 posting in three public places within the city. 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 property sold, the delivery thereof, with a bill of sale, vests the title thereto in the .purchaser. All excess of the proceeds of any such sale, over and above the taxes, percentages, and costs, must be returned to the owner of the property sold, his heirs or assigns, and until claimed, must be deposited with the City Treasurer. The un-sold portion of any property may be left at the place of sale at the risk of the owner. Section 4. Section 38 of said ordinance No. 21 is hereby amended so that said Section 38, as amended, shall read as follows; Section 38. Annually on the tenth day of May of each year, the tax collector must attend at the office of the city clerk with the assessment roll, having all items of taxes collected marked "Paid". The city. 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 (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 estate, which should have been collected by the tax collector in pursuance of the preceding section, and which have not been collected, he 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 treasurer within fifteen (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 ~Qtion, no defense shall be admissible, except that the assessment or assessments are illegal, invalid or void. - 3 ' Section 5. This ordinance shall be published once in The Enterprise-Journal , a weekly newspaper of general circulation; printed and published in said city, and shall take effect and be in force on the expiration of thirty (30) days from and after its passage. Introduced this ~0~ day of ~~ , 1952. Passed and adopted as an ordinance of the City of South San Francisco at a regular meeting of the City Council of said City of South San Francisco, this 3rd day of November , 1952, by the following vote: AYES, COUNCILMEN Johu Noonau, Adolph Saui. Emilio Cortesi. Joseph Bracco~ Telfor~ Smith NOES, " Noue ABSENT, " None Approved: yor Attest: