Notice of equalization

Penalty

Personal property 1ax

Sale of personal property

for taxes

first day of July of each year, the City Assessor shall deliver his assessment roll, together with his map book (if any) and statements to the City Council to be equalized; and the City Council must immediately give notice thereof, and of the time when the Council will meet to equalize assessments, by publication in some newspaper published in said City, and, in the meantime, the assessment roll must remain open for the inspection of all persons interested.

SEC. 3. If the City Assessor shall fail to complete and deliver his assessment roll within the time hereinbefore specified, he shall forfeit to the City the sum of five hundred dollars, and any other damages the City may sustain by reason of such failure, and he is also liable to the City for all taxes on property within the City, which, through his willful failure or neglect, may, at any time be unassessed; and recovery for such penalty, damages and loss of taxes, or either or any of such matters, may be had by the City upon his official bond. SEC. 4. The City Assessor must collect the taxes on all personal property, when, in his opinion, said taxes are not a lien upon real property sufficient to secure the payment of the taxes. He shall pay to the Auditor every three days all personal property taxes collected by him and in his hands, taking the Auditor's receipt for the moneys so paid.

The Assessor shall be governed, as to the amount of taxes to be by him collected on unsecured personal property, by the rate of the previous year.

SEC. 5. The City Assessor may, after making an assessment, collect the taxes due on personal property, (except when real estate is liable therefor), by seizure and sale of any personal property owned by the delinquent. The sale must be at public auction, and of a sufficient amount of the property to pay the taxes and costs. The sale shall 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. For seizing or selling personal property the Assessor shall charge in each case, for the use of the City, the sum of three dollars, and the same mileage as is allowed by law to the sheriff of the county.

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 over the taxes and costs of any such sale must be returned to the owner of the property sold, and, until claimed, must be deposited in the treasury of the City,

subject to the order of the owner, his heirs or assigns. The unsold portions of any property may be left at the place of sale at the risk of the owner.

SEC. 6. The City Council shall meet at their usual place of holding meetings on the first Monday in August Board of of each year, at ten o'clock in the forenoon of said day, Equalization and sit as a Board of Equalization; and shall continue in session, from day to day, until all the returns 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 motion, raise any assessment, upon notice to the party whose assessment is to be raised. They shall be governed, so far as applicable, by the provisions of Chapter IV of Title IX of Part III of the Political Code relating to equalization of taxes.

on assess

ment books

SEC. 7. The City Clerk shall be the Clerk of the Board of Equalization, and, as such, must record in a Clerk to book to be kept for that purpose, all changes, corrections ter changes and orders made by the Board; and during the sessions of the Board, or as soon as possible after its adjournment, must enter on the assessment roll all changes and corrections made by the Board, and having completed the corrections in the assessment roll, must take and subscribe an affidavit on said assessment roll substantially as follows:

"I,....

Clerk of the City

"of Palo Alto do swear that, as Clerk of the Board of "Equalization of said City, I have kept correct minutes "of all acts of the Board touching alterations of the "assessment roll; that all alterations agreed to or "directed to be made have been made and entered on the "assessment roll, and that no changes or alterations have "been made thereon except those authorized."

The assessment roll so corrected shall be certified by the City Clerk as being the assessment roll for each tax for the year, and shall be the assessment roll upon which such tax is to be levied in said year.

SEC. 8. The City Council must, on the first day of September of each year, fix the rate of City taxes, designating the number of cents on each one hundred dollars of property levied for each fund; and must then levy such City taxes as may be necessary to raise revenue for the maintenance of the City and the several departments during the ensuing fiscal year, but such tax levy, for all municipal purposes, except the payment of interest and principal on the bonded indebtedness, shall not

Tax levy

en

Clerk to enter in assessment

book taxes

property

exceed the sum of eighty-five cents upon each one hundred dollars of assessed valuation as the same appears upon the assessment roll.

SEC. 9. When the assessments have been equalized and the corrections made and the tax levied as aforesaid, the Clerk must enter on said assessment roll in a separate to be paid on money column the respective sums, in dollars and cents, so levied on each one hundred dollars valuation of taxable property (rejecting the fractions of a cent), to be paid as a tax levied on the property enumerated, and foot up the column, showing the total value of property in the City as corrected under the direction of the Board of Equalization, and the total amount of taxes; the whole to be done and completed on or before the third Monday in September of each year.

Tax Collector to give notice of time when taxes must be paid

Receipt for taxes paid

SEC. IO. On or before the third Monday in September of each year, the assessment roll shall be delivered to the Tax Collector of the City, who must publish immediately a notice in some newspaper published in said City, specifying:

1. That the taxes on all personal property secured by 1eal property and one-half of the taxes on all real property will be due and payable on the first Monday in October, and will be delinquent on the last Monday in November next thereafter, at five o'clock p. m., and that unless paid prior thereto, fifteen per cent will be added to the amount thereof; and that, if said one-half be not paid before the last Monday in April next, at five o'clock p.m., an additional five 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 first Monday in January next, and will be delinquent on the last Monday in April next thereafter, at five o'clock p. m., and that, unlesss paid prior thereto, five 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;

3. The times and places at which payment of taxes may be made.

On receiving the assessment roll, the Tax Collector shall Le charged by the Assessor with the full amount of taxes levied, chargeable to him.

SEC. II. The Tax Collector must mark the date of payment of any tax on the assessment roll opposite the name of the person paying the same, and he must give a receipt to the person paying any tax, specifying the amount of the assessment and the tax paid, and the amount remaining 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 in any other intelligible manner, to the receipt given for the first installment of taxes in lieu of a description of the property assessed.

SEC. 12. It shall be the duty of the Tax Collector Tax Collector to receive and collect all sums due the City for taxes (duties) and licenses and from other sources, and he shall pay all moneys received into the treasury of the City within. three days after the receipt thereof, taking a receipt from the Treasurer for all moneys paid to him.

SEC. 13. On the last Monday of November of each Delinquent year, at 5 o'clock p. m., all taxes then unpaid, except taxes the last installment of the real property taxes, shall (penalty) become delinquent, and thereafter the Tax Collector must collect, for the use of the City, an addition of fifteen per cent thereon; provided, that if they be not paid before the last Monday in April next succeeding, at five o'clock p. m., he shall collect an additional five per cent thereon for the use of the City.

On the last Monday in April of each year, at 5 o'clock p. m., all the unpaid portion of the remaining one-half of the taxes on all the real property shall become delinquent, and thereafter the Tax Collector must collect, for the use of the City, an addition of five per cent thereon; provided that the entire tax on any real property, as above provided, may be paid at the time the first installment is due and payable; and provided, further, that the taxes on all personal property, unsecured by real property, shall be due and payable immediately after the assessment on said personal property is made. The said personal property tax shall become delinquent on the thirtieth day of June of each year, at 5 o'clock p. m.

SEC. 14. On the 3rd Monday in December and May Delinquent of each year, the Tax Collector must make, for the use list of the City, a complete delinquent list of all persons and the property upon which taxes have not been paid, in which list must be set out in numerical or alphabetical order all matters and things contained in the assessment roll and relating to delinquent persons or property.

list

SEC. 15. · În or within five days before or after the Publication first Monday in June of each year, the Tax Collector of delinquent must publish the delinquent list, which must contain the names of the persons and a description of the property delinquent, and the amount of taxes and costs due opposite each name and description, with the taxes dre on personal property added to taxes on real estate, where the real estate is liable therefor, or the

Copy of publication to be filed with County Recorder

Additional costs

Tax sale

Certificate of sale

several taxes due from the same persons. The Tax Collector must append to and publish with said delinquent list a notice that unless the taxes delinquent, together with the costs and percentage, are paid, the real property upon which such taxes are a lien, shall be sold by operation of law to the City of Palo Alto, as provided by Section 3771 of the Political Code of the State of California, (the words "sold to the State" in said section of the Political Code being changed to read, "sold to the City.")

This publication must be made once in a newspaper of general circulation of said City, and such notice must. designate the time and place of said sale to the City.

SEC. 16. The Tax Collector, as soon as he has made the aforesaid publication, must file with the County Recorder of Santa Clara County, a copy of the publication, with an affidavit attached thereto, that it is a true copy of the same, and that the publication was made in a newspaper, stating its name and place of publication, and the date of such appearance, which affidavit is prima facie evidence of all the facts stated therein.

SEC. 17. The Tax Collector must collect, in addition to the taxes due on the delinquent list and the penalties and costs added thereto, an additional sum of two dollars on each lot, piece or tract of land separately assessed, for the use of the City.

SEC. 18. On the day fixed for the sale, at the hour of ten o'clock a. m., the Tax Collector shall sell to the City of Palo Alto, by operation of law, all property on which taxes, penalties and costs remain unpaid.

SEC. 19. The Tax Collector must make out, in duplicate, a certificate dated the day of sale stating (when known) the name of the person assessed and a description of the land sold, the amount due thereon, including all penalties and costs, that it was sold to the City for taxes, giving the amount and the year of the assessment, and specifying the time when the City will be entitled to a deed. The certificate must be signed by the Tax Collector, and one copy placed on file with the City Clerk to be kept in the archives of the City, and the other filed in the office of the County Recorder.

The Tax Collector must, at this time, enter in a book a description of the property sold to the City corresponding with the description in the certificate, the date of sale and amount paid, and regularly number the descriptions on the margin of the book and put the corresponding number on each certificate. Said book must be open to public inspection without fee during office hours when not in actual use.