15. To keep a record of all its proceedings. [Amendment approved March 31, 1891; Stats. 1891, p. 444; in effect first Monday in July, 1891.] Raising or lowering assessment roll: 66 Cal. 212; 68 Cal. 495. 3696. State rate of taxation. Between the first and second Mondays in September of each year, the board must determine the rate of state tax to be levied and collected upon the assessed valuation of the property of the state, which, after allowing five per cent for delinquencies in and costs of collection of taxes, must be sufficient to raise the specific amount of revenue directed to be raised by the legislature for state purposes. The board must immediately thereafter transmit to the board of supervisors and county auditor of each county a statement of such rate, and upon its receipt the clerk of said board and county auditor must each, in writing, notify the state board of equalization thereof. [Amendment approved March 23, 1893; Stats. 1893, p. 30). This section was also amended in 1891 Stats. 1891, pp. 445, 470. 3713. Amount of revenue to be raised. The state board of equalization must, for state purposes, for the forty-fifth and forty-sixth fiscal years, fix such an ad valorem rate of taxation upon each one hundred dollars in value of taxable property in this state as, after allowing five per cent for delinquencies in and costs of collection of taxes, as provided in section three thousand six hundred and ninetysix of the Political Code, will raise, for the forty-fifth fiscal year, First. For the general fund, four million two hundred and sixty-two thousand two hundred and twenty-five dollars and ten cents. Second. For the school fund, two million fifty-seven thousand two hundred and seventy-nine dollars. Third. For the interest and sinking fund, one hundred and forty-one thousand four hundred and thirty-five dollars. And for the forty-sixth fiscal year, First. For the general fund, three million three hundre and twelve thousand nine hundred and twenty dollars. Second. For the school fund, two million fifty-seven thousand two hundred and seventy-nine dollars. Third. For the interest and sinking fund, one hundred and forty-one thousand four hundred and thirty-five dollars. [Amendment approved March 23, 1893; Stats. 1893, p. 300.】 This section was also amended in 1891: Stats. 1891, p. 470. Validity of levy: 67 Cal. 625; 66 Cal. 17. Levy of tax in Sacramento: 70 Cal. 504. 3714. Rate of county tax. The board of supervisors of each county must, on the fourth Monday of September, fix the rate of county taxes, designating the number of cents on each hundred dollars of property levied for each fund, and must levy the state and county taxes upon the taxable property of the county; provided, that it shall not be lawful for any board of supervisors of any county in the state to levy nor shall any tax greater than fifty cents on each one hundred dollars of property be levied and collected in any one year to pay the bonded indebtedness, or judgment arising therefrom, of this state, or of any county or municipality in this state; and provided further, that in counties or cities and counties containing a pop. ulation of over two hundred and fifty thousand inhabitants the board of supervisors must, on the fourth Monday of June, fix the rate of county taxes, designating the number of cents on each one hundred dollars of property levied for each fund, and must levy the state and county taxes upon the taxable property of the county. [Amendment approved March 31, 1891; Stats. 1891, p. 445; in effect first Monday in July, 1891.] Time of assessment: 73 Cal. 621; 87 Cal. 499. An act to provide for the levy and collection of taxes by and for the use of municipal corporations and cities incorporated under the laws of the state, excepting municipal corporations of the first, econd, third, and fourth classes, and cities operating under a charter framed under section eight, article eleven, of the constitution. [Approved March 2, 1891; Stats. 1891, p. 22.] SECTION 1. The board of trustees, common council, or other legislative body of any municipal corporation or city in this state, excepting municipal corporations of the first, second, third, and fourth classes, and cities operating under a charter framed under section eight, article eleven, of the constitution, shall have power and it shall be their duty to fix, by ordinance, the amount of money necessary to be raised by taxation upon the taxable property therein, as a revenue to carry on the various departments of such corporation or city for the current year, not to exceed the limit fixed by law, and to pay the bonded or other indebtedness of such municipal corporation or city. The board of trustees, common council, or other legislative body shall meet for such purpose, and shall so ascertain and fix said amount, on the first Monday in August of each year; provided, however, that the provisions of this act shall not apply to or be in force in any city or municipal corporation until its board of trustees, common council, or other legislative body shall have passed an ordinance electing to avail itself of the provisions of this act, and filed a certified copy of the same with the auditor of the county in which such municipal corporation or city is situated, on or before the first Monday in March of each year. SEC. 2. The county auditor must, on or before the third Monday in August of each year, transmit to the board of trustees, common council, or other legislative body of each municipal corporation or city within such county a statement, in writing, showing the total value of all property within each municipal corporation or city, respectively, which value shall be ascertained from the assessment-book of such county for such year as equalized and corrected by the board of supervisors for such county. SEC. 3. Each board of trustees, common council, or other legislative body of such municipal corporation or city shall, on the first Monday of October, fix the rate of taxes, designating the number of cents upon each hundred dollars, using as a basis the value of property as assessed by the county assessor and so returned to such board by the county auditor, as required in section two of this act, which rate of taxation shall be sufficient to raise the amount so fixed by such board, as required in section one of this act, which acts by said board are declared to be a valid assessment of such property and a valid levy of such rates so fixed. Such municipal or city board must immediately thereafter transmit to the county auditor of the county in which such municipal corporation or city is situated a statement of such rate so fixed by such municipal board. SEC. 4. The auditor must then compute and enter in a separate column in the assessment-book, to be headed "City Tax, City of (naming it), the respective sums, in dollars and cents, to be paid as a municipal or city tax on the property therein enumerated and assessed as being in any municipal corporation or city, using the rate of levy so fixed by such municipal board and the assessed value as found in such assessment-book; such taxes so levied shall be collected at the same time and in the same manner as state and county taxes; and when collected the net amount as ascertained by section five shall be paid to the treasurer of the municipal corporation or city to which it respectively belongs, under the general requirements and penalties provided by law for the settlement of other taxes. SEC. 5. The board of supervisors, on the filing of itemized statements by the county auditor and county tax collector showing the additional expense to their offices of assessing and collecting these local taxes, may, by an order spread upon its minutes, deduct such expenses from the taxes of each municipal corporation or city, while in the hands of the county tax collector, and cover the same into the county salary fund. SEC. 6. All acts and parts of acts in conflict with the provisions of this act are hereby repealed. 3728. Statement of county auditor. The auditor must, on or before the second Monday in August of each year, prepare from the assessment-book of such year, as corrected by the board of supervisors, duplicate statements, showing, in separate columns,— 1. The total value of all property. 2 The value of real estate. 3. The value of the improvements thereon. 4. The value of personal property, exclusive of money. 5. The amount of money. 6. The number of acres of land. [Amendment approved March 31, 1891; Stuts. 1891, p. 446; in effect first Monday in July, 1891.] 3732. Duplicate assessment-book. On or before the first Monday of October, he must deliver a copy of the corrected assessment-book, to be styled "Duplicate Assessmentbook," to the tax collector, with an affidavit attached thereto, and by him subscribed, as follows: "I, au ditor of the county of, do swear that I received the assessment-book of the taxable property of the county from the clerk of the board of supervisors, with his affidavit thereto affixed, and that I have corrected it and made it conform to the requirements of the state board of equalization; that I have reckoned the respective sums due as taxes, and have added up the columns of valuation, taxes, and acreage, as required by law, and that the copy to which this affidavit is affixed is a full, true, and correct copy thereof, made in the manner prescribed by law." [Amendment approved March 31, 1891; Stats. 1891, p. 446; in effect first Monday in July, 1891.] 3746. Tax collector to publish notice. Within ten days after the receipt of the "Duplicate Assessment-book," the tax collector must publish 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 Monday in October, and will be delinquent on the last Monday in November next thereafter, at six 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 six 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 six o'clock, P. M., and that unless paid prior thereto, five per cent will be added to the amount thereof; provided, that in counties or cities and counties containing a population of over two hundred and fifty thousand inhabitants, within ten days after the receipt of the "Duplicate Assessment-book" the tax collector must publish a notice specifying that the taxes on all personal property secured by real property and one half of the taxes on all real property are due and payable on the first Monday in October, and will be delinquent on the last Monday in November next thereafter, at six 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 February next, at six 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 February next thereafter, at six o'clock, P. M., and that unless 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. [Amendment approved March 31, 1891; Stats. 1891, p. 446; in effect first Monday in July, 1891.] |