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Tax

the Tax Collector with the full amount of the taxes Collector charged levied, and forthwith transmit by mail to the Conwith full amount of troller of State a statement of the amount so charged. lovied.

NOTE.-Hittell, f 6202. Auditor to 3735. The Auditor must verify by his affidavit verify all statements attached thereto, all statements made by him under him.

the provisions of this Title.

3736. The Auditor, if the “duplicate assessment book" or the delinquent tax list is transferred from one Collector to another, must credit the one and charge the other with the amount then outstanding on the tax list.

NOTE.-Hittell, 1 6204. The note to the first section of this Chapter is applicable to each subsequent section thereof.

Transfer of assessment book from one Collector to another.

754 M. S. 3757

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CHAPTER VII.

COLLECTION OF PROPERTY TAXES.

SECTION 3746. Tax Collector to publish notice, specifying what.

3747. Taxes in San Francisco payable at Collector's office.
3748. In other counties notice to specify place of payment.
3749. Manner of publication of notice.
3750. Tax Collector to note date of payment.
3751. Receipt to be given.
3752. Taxes of decedents, how paid; duty of Probate

Judge.
3753. Settlement of Collector with Auditor; when made;

form of. 3754. Liability of Tax Collector refusing or neglecting to

settle. 3755. Action against Collector for such refusal or neglect. 3756. When taxes are delinquent, addition thereto of five

per cent.

3757. Certain times when taxes must not be received.
3758. Comparison of original and duplicate assessment

books by Collector and Auditor.
3759. When delinquent list must be completed. ·
3760. All matters on assessment book, etc., to be set down

in numerical or alphabetical order.

SECTION 3761. Credit to be given to Tax Collector on final settle

ment, etc. 3762. Tax Collector charged with delinquent taxes and five

per cent additional. 3763. Auditor to transmit statement to Controller; time

when; form of, 3764. Publication of delinquent list; when made, what to

contain. 3765. Notice of sale appended to delinquent list. 3766. Manner of making publication. 3767. Same. 3768. Sale, when and where to take place. 3769. Notice containing what to be filed with County Re

corder. 3770. Collector to collect an additional sum to defray costs,

etc.; sum, how collected. 3771. Manner of conducting sale. 3772. Same. 3773. Owner of property may designate what portions to be

sold first, etc. 3774. When purchaser does not make payment on next day

property to be resold. 3775. Bid of person once refusing to make payment not to

be received. 3776. Collector to give purchaser a duplicate certificate of

sale. 3777. Certificates of sale, one to be given to purchaser, one

filed with Recorder, and the other retained by Col

lector. 3778. Collector to enter in a book description of land

sold, etc. 3779. Lien of State vests in purchaser; how divested. 3780. Redemption of property. 3781. Redemption, how made. 3782. Treasurer to report to Supervisors the names of per

sons entitled to redemption. 3783. Recorder to file certificate of sale. 3784. When property is redeemed, Recorder to note it in

book. 3785. When property is not redeemed within twelve months,

Collector to give deed to purchaser.
3786. Recitals in deed primary evidence of what.
3787. What recitals are conclusive evidence.
3783. Deed conveys absolute title. Exception.
3789. Assessment book, duplicate assessment book, delin-

quent lists, etc., primary evidence of what.
3790. Seizure and sale of personal property for taxes.
3791. Manner of conducting sale, etc.
3792. Same.

SECTION 3793. Collector's charges for conducting sale and for seizures 3794. Title to such property vests in purchaser on payment,

etc. 3795. Excess of proceeds over taxes and costs returned to

owner, etc. 3796. Unsold portion to be left at place of sale at risk of

owner. 3797. Final settlement of Collector with Auditor. 3798. Same. 3799. Same. 3800. Collector to make certain affidavit. 3801. Auditor to file statement of unpaid taxes with Super

visors. Cancellation of taxes. · 3802. Unpaid taxes not canceled to be entered on assessment

book of each succeeding year.
3803. Rate of interest on delinquent taxes.
3804. Taxes, etc., illegally collected to be refunded.
3805. When land assessed more than once.
3806. Land irregularly assessed, etc., not to be sold.
3807. What mistakes do not affect sale of property for taxes.
3808. Collection of taxes from persons assessed, but removed

to another county.
3809. Same.
3810. Expenses of such proceeding, how paid.

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75-6 59

1880 38

Tax

3746. Within ten days after the receipt of the Collector to publish “ duplicate assessment book," the Tax Collector must notice, specifying publish a notice specifying:

1. That taxes will become delinquent on the first Monday in January next thereafter, and that unless paid prior thereto, five per cent will be added to the amount thereof;

2. The time and place at which payment of taxes may be made.

NOTE.-A Tax Collector duly elected may not be deprived of any part of his duties by the Legislature, so as to confer them upon one not selected by vote as a Tax Collector, but may provide for the election of such an officer.-Mills vs. Sargeant, 36 Cal., p. 379.

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Taxes in
San
Francisco
Collector's
office.

3747. In the City and County of San Francisco Payable at the notice must specify the office of the Collector as

the place where taxes may be paid.

3748. In other counties the notice must specify a In othor time and place within each township in the county notice to when and where the Collector will attend to receive place of

payment. payment of taxes. 3749. The notice in every case must be published Manner of

publication
for two weeks in some weekly or daily newspaper pub- of notice.
lished in the county, if there is one; or if there is not,
then by posting it in three public places in each town-
ship.

Note.-Want of publication does not vitiate tax.-
Moore vs. Patch, 12 Cal., p. 265. See Sec. 3764, post;

Delinquent."

3750. The Tax Collector must mark the date of Tax

Collector the payment of any tax in the assessment book, oppo- tf payment. site the name of the person paying.

NOTE.-Taxes collected on property in dispute, see Robinson vs. Gaar, 6 Cal., p. 273. Collection cannot be enjoined, when.-Merrell vs. Gorbam, 6 Cal., p. 41; Fremont vs. Early, 11 Cal., p. 361. Delinquent.-Fremont vs. Bolling, 11 Cal., p. 380. The obligation to pay a tax does not depend on the law so much as it is a duty to the Government, which may be enforced by law; the law only provides a method of enforcing

the duty.-People vs. Seymour, 16 Cal., 3751. He must give a receipt to the person pay- Receipt to

be given. ing any tax, specifying the amount of the assessment and the tax paid, with a description of the property assessed.

p. 332,

1882

Probate

3752. The Probate Judge must require every Taxes of administrator and executor to pay out of the funds of how paid.' the estate all taxes due from such estate; and no order Duty of or decree for the distribution of any property of any Judge. decedent among the heirs or devisees must be made until all taxes against the estate are paid.

NOTE.-Stats. 1861, Sec. 16. 3753. On the first Monday in each month the Tax Settlement

of Collector Collector must settle with the Auditor for all

moneys

Auditor; collected for the State or county, and pay the same to madre

with

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the County Treasurer, and on the same day must
deliver to and file in the office of the Auditor a state-

ment, under oath, showing:
Form of.

1. An account of all his transactions and receipts since his last settlement;

2. That all money collected by him as Tax Collector has been paid.

NOTE.-See Sec. 176, and Secs. 424, 425, 426, et al.,

Title XII, Part I, Penal Code Cal.
Liability of 3754. A Tax Collector refusing or neglecting for
Tax
Collector

a period of five days to make the payments and settle-
refusing or
neglecting
to settle.

ments required in this Title, is liable for the full amount
of taxes charged upon the assessment roll.

Note.--Sec. 176, Penal Code Cal., applicable to Secs.
3750, 3751, 3752, 3754. See note at end of this Title

for penal provisions other than here enumerated.
Action 3755. The District Attorney must bring suit
against
Collector

against the Tax Collector and his sureties for such
for such
neglect.

amount, and in case of neglect, the Controller of State
or the Board of Supervisors may require him to do so;
and when the suit is commenced, no credit or allow-
ance must be made to the Collector for the taxes out-
standing

at Goelvek PM
When 3756. On the first Monday in January of each year
delinquent, all unpaid taxes are delinquent, and thereafter the

Tax Collector must collect thereon for the use of the
county an addition of five per cent.

NOTE.—This addition of a percentage for delinquency
is constitutional.-High vs. Shoemaker, 22 Cal., p. 363.
How collected and with costs.-People vs. Todd, 23

Cal., p. 181.
Certain 3757. No taxes must be collected or received from
taxes must the first to the third Monday of January, inclusive, in
Preceived.

refusal or

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taxes are

1880

47

thereto of
five per
cent.

each year.

Refrealed 954

3758. On the third Monday in January of each year the Tax Collector must attend at the office of the

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