in the superior court, to recover back the tax so paid under protest; provided, however, that no recovery shall be had in any such action unless such action be brought by such owner or his guardian, or in case of his or her death, by his or her executor or administrator; and provided, further, that no recovery shall be had in such action if the same be brought by an assignee of such owner, or by anyone other than the persons last hereinabove designated. And if it shall be adjudged that the assessment, or the part thereof referred to in the protest, was void on the ground specified in the protest, judgment shall be entered against such county therefor; provided, that no assessment shall be declared void on account of deductions being made for mortgages where part payments have been made and not released upon the record. On the payment of any such judgment, such part of the tax recovered thereby as may have been paid by the county treasurer into the state treasury, shall be regarded as an amount due the county from the state, and shall be deducted in the next settlement had by the county with the controller; such deductions to be made in the manner that other deductions are made, as provided in section 3871 of this code. [Amendment approved 1913; Stats. 1913, p. 948.] Legislation § 3819. 1. Added by Stats. 1893, p. 32. Stats. 1895, p. 335. 3. By Stats. 1913, p. 948. CHAPTER VIII. 2. Amended by Collection of Taxes by the Assessor on Certain Personal Property. § 3820. § 3821. § 3822. § 3823. § 3824. § 3825. § 3826. § 3827. § 3828. § 3829. §3830. Assessor, when to collect taxes. Seizure and sale. Mode of conducting such seizure and sale. Assessor governed in amount of taxes to be collected. Collection of deficiency where higher rate is fixed. Auditor to note the amount of taxes paid by each person. Present incumbents to discharge duties of assessor. §3831. Liability of assessors. [Repealed.] § 3820. Assessor, when to collect taxes. The assessor must collect the taxes on all property when, in his opinion, said taxes are not a lien upon real property sufficient to secure the payment of the taxes. The taxes on all assessments of possession of, claim to, or right to the possession of land, shall be immediately due and payable upon assessment, and shall be collected by the assessor as provided in this chapter. [Amendment approved 1897; Stats. 1897, p. 435.] Legislation § 3820. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 152. 3. By Stats. 1895, p. 335. 4. By Stats. 1897, p. 435. § 3821. Seizure and sale. In the case provided for in the preceding section, at the time of making the assessment, or at any time before the first Monday of August following the assessment, the assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed, or if no personal property can be found, then the assessor may collect the taxes by seizure and sale of the right to the possession of, claim to or right to the possession of the land. [Amendment approved 1905; Stats. 1905, p. 470.] Legislation § 3821. 1. Enacted March 12, 1872. Stats. 1897, p. 435. 3. By Stats. 1905, p. 470. 2. Amended by § 3822. Mode of conducting such seizure and sale. The provisions of sections three thousand seven hundred and ninety-one, three thousand seven hundred and ninety-two, three thousand seven hundred and ninetythree, three thousand seven hundred and ninety-four, three thousand seven hundred and ninety-five, and three thousand seven hundred and ninety-six apply to such seizure and sale. Seizure and sale of personal property: See ante, §§ 3790, 3793. § 3823. Assessor governed in amount of taxes to be collected. In the enforcement of the provisions of section 3820 of this code the assessor shall be governed, as to the amount of taxes to be collected by him on property mentioned in said section, by the state rate (if any), the county rate, the special school district, road district, and other local district rates for the locality in which such property is taxable for the previous year; provided, that for the assessment year one thousand nine hundred fifteen, beginning on the first Monday in March of said year, no collection of state taxes shall be made by the assessor in aid of the PanamaPacific International Exposition under the provisions of section 22 of article IV of the constitution of California, as amended November 8, 1910. [Amendment approved 1915; Stats. 1915, p. 14.] Legislation § 3823. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 152. 3. By Stats. 1895, p. 335. 4. By Stats. 1901, p. 653. 5. By Stats. 1911, p. 272. 6. By Stats. 1915, p. 14. § 3824. Return of excess where lower rate fixed. When the rate is fixed for the year in which such collection is made, then, if a sum in excess of the rate has been collected, such excess shall not be apportioned to the state, but the whole thereof shall remain in the county treasury, and must be repaid by the county treasurer to the person from whom the collection was made, or to his assignee, on demand therefor. [Amendment approved 1885; Stats. 1885, p. 57.] Legislation § 3824. 1. Enacted March 12, 1872. 2. Amended by Stats. 1885, p. 57. § 3825. Collection of deficiency where higher rate is fixed. If a sum less than the tax at the rate fixed upon the valuation thereof after equalization, has been collected, the deficiency must be collected by the tax-collector either by a sale of the property on which the same is a lien, if any, in the same manner as other taxes on real and personal property are collected, or by seizure and sale of any personal property owned by the person against whom the tax is assessed, in the same manner provided in sections thirty-eight hundred and twenty-one and thirty-eight hundred and twenty-two for the seizure and sale by the assessor; provided, that no action shall be maintained to collect such deficiency unless the taxcollector shall, at least fifteen days before the commencement of such action, deposit in the United States post-office, addressed to the person owing such tax, at his last known place of residence, a notice in writing, informing him of the amount and nature of such tax, and that unless the same is paid within fifteen days action will be brought for the same; and any action commenced without such notice shall be dismissed. [Amendment approved 1901; Stats. 1901, p. 653.] Legislation § 3825. 1. Enacted March 12, 1872. 2. Amended by Stats. 1897, p. 435. 3. By Stats. 1901, p. 653. § 3826. Monthly settlement of assessor with auditor. The assessor, on the first Monday in each month, must make a settlement with the auditor, and must pay into the county treasury all moneys collected by him for such taxes during the preceding month. [Amendment approved 1895; Stats. 1895, p. 335.] Legislation § 3826. 1. Enacted March 12, 1872. 2. Amended by Stats. 1895, p. 335. § 3827. Auditor to note the amount of taxes paid by each person. The auditor must, as soon as the "assessment-book" for the year comes into his hands, note opposite the names of each person from whom taxes have been collected the amount thereof. Duty of assessor: See ante, § 3797. Auditor to note payments in assessment-book: See ante, § 3797. § 3828. Auditor to note excesses or deficiencies in taxes paid. As soon as the rate of taxation for the year is fixed, the auditor must note, in connection with the entry made under the provisions of the preceding section, the amount of the excess or deficiency. Legislation § 3828. Enacted March 12, 1872. § 3829. Compensation to assessor for collection. For services rendered in the collection of taxes under section three thousand eight hundred and twenty, the assessors of the several counties, or cities and counties, shall receive such compensation as the act governing salaries of county officers may provide. [Amendment approved 1895; Stats. 1895, p. 335.] Assessor, allowances of: See ante, § 3793. Legislation § 3829. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 153. 3. By Code Amdts. 1877-78, p. 65. 4. By Stats. 1895, p. 335. §3830. Present incumbents to discharge duties of assessor. 1895; Stats. 1895, p. 336.] [Repealed Legislation § 3830. 1. Added by Stats. 1871-72, p. 586. 2. Repealed by Stats. 1895, p. 336. § 3831. Liability of assessors. Within fifteen days after the first Monday in August of each year, the auditor of the county, or city and county, must make a careful examination of the assessment book or books of the county, or city and county, and ascertain therefrom the amount or amounts of all taxes that should have been collected by the assessor in pursuance of this chapter, and which have not been collected. He must then state an account to the assessor, and demand from him that the amount or amounts so remaining uncollected shall be paid into the county treasury within fifteen days from the date of said demand. If, at the expira tion of said time, the assessor has not settled for and paid said amount or amounts into the treasury as aforesaid, the district attorney must commence an action in the proper court against the assessor 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 admissible, except that the assessment or assessments are illegal, invalid, or void. Legislation § 3831. Added by Stats. 1895, p. 336. § 3839. § 3840. § 3841. § 3842. § 3843. § 3844. § 3845. § 3846. § 3847. § 3848. § 3849. § 3850. § 3851. $3852. CHAPTER IX. Poll-taxes. Persons liable to poll-tax. When to be collected. Blank poll-tax receipts to be printed by county treasurer. Duty of treasurer in relation to poll-tax receipts. Poll-tax may be collected by seizure and sale of personal prop- Mode of conducting such seizure and sale. Debtors of persons owing poll-tax to pay poll-tax for such per sons. What officers are debtors under preceding section. § 3853. § 3854. Monthly settlement of assessor with auditor for poll-taxes. Auditor to return receipts not used to the treasurer. Assessor to keep roll of persons liable, and of payments and delinquents. Proceeds paid to county treasurer for state school fund. § 3839. Persons liable to poll-tax. Every male inhabitant of this state, over twenty-one and under sixty years of age, except paupers, insane persons, and Indians not taxed, must annually pay a poll-tax of two dollars; provided, the same be paid between the first Monday in March and the first Monday in August; but if not paid prior to the first Monday in August, then it shall be three dollars; provided further, that nothing herein shall affect any laws imposing a greater poll-tax upon inhabitants ineligible to citizenship. [Amendment approved 1909; Stats. 1909, p. 363.] Constitutional provisions: Poll-taxes were abolished by an amendment to the constitution adopted in 1914: Const., art. XIII, § 12. Legislation § 3839. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 161. 3. By Code Amdts. 1880, p. 17. 4. By Stats. 1909, p. 363. § 3840. When to be collected. Poll-tax must be collected by the assessors between the first Monday in March and the last Monday in December of the same year. p. 336.] [Amendment approved 1895; Stats. 1895, Legislation § 3840. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 161. 3. By Stats. 1895, p. 336. The § 3841. Blank poll-tax receipts to be printed by county treasurer. county treasurer must, before the first Monday in March and the first Monday in July of each year, cause to be printed, respectively, two[dollar] and three-dollar blank poll-tax receipts, in book form, with stubs numbered the same as the receipts, of one hundred in each book, a sufficient number for the use of the assessor. The stubs shall have a line for the name of the poll-tax payer, his age, residence, occupation, by whom employed, and the name of the deputy collecting the tax. [Amendment approved 1895; Stats. 1895, p. 336.] Legislation § 3841. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873–74, p. 161. 3. By Stats. 1895, p. 336. § 3842. Style of blank to be changed each year. The style of such blanks must be changed every year. Legislation § 3842. Enacted March 12, 1872. § 3843. Duty of treasurer in relation to poll-tax receipts. The treasurer must, before the third Monday in February of each year: First-Number and sign the two-dollar blanks, and before the first Monday in August number and sign the three-dollar blanks. Second-At the time of signing make an entry of the whole number thereof, and of the first and last number placed thereon, in a book kept for that purpose. Third-Deliver all such blanks to the auditor, and charge him therewith. [Amendment approved 1909; Stats. 1909, p. 363.] Legislation § 3843. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 161. 3. By Stats. 1897, p. 435. 4. By Stats. 1909, p. 363. § 3844. Auditor to sign blank receipts, and make entries. The auditor upon the receipt thereof must sign the same, and make in a book to be kept by him for that purpose a similar entry to that prescribed in subdivision two of the preceding section. Legislation § 3844. Enacted March 12, 1872. § 3845. When auditor shall deliver receipts. He must, at any time after the third Monday in February, and the first Monday in August, upon demand, deliver to the assessor, in their order, the two-[dollar] and three-dollar blanks, and charge him therewith. [Amendment approved 1909; Stats. 1909, p. 363.] by Legislation § 3845. 1. Enacted March 12, 1872. 2. Amended Code Amdts. 1873-74, p. 162. 3. By Stats. 1897, p. 435. 4. By Stats. 1909, p. 363. § 3846. Poll-tax may be collected by seizure and sale of personal property. The assessor must demand payment [of] poll-tax of every person liable therefor, and on the neglect or refusal of such person to pay the same, he must collect by seizure and sale of any personal property owned Pol. Code-59 |