Daily Los Angeles herald. [microfilm reel] (Los Angeles [Calif.]) 1876-1884, 1882-02-25
SECTION xLvIIT.

If the property is not redeemed
within the time allowed by this or
dinance for it's redemption, tn,
City Tax Collector or his successor
In office must make to the purchas
er or his assignee q deed Of th,
property, reciting in the deed sub
stantially the matters contained in
the certificate, and that no persor
has redeemed the property durinf
the time allowed for its redcmp D.
tion. The City Tax Collector shall
be entitled to receive from the p1r
chaser three dollars for making
such deed. No charge must bl
made by the City Tax Collector fol
the making ofany such deed wher,
the city is the purchaser.
SECTION XIX.
The matters recited in the csrti.
fcate of sale must be recited iI
the deed and such deed, duly ao.
knowledged or proved. is primary
evidence that:
flrsC-Tne property was assessed
as required by law.
Second--The property was equal.
lied as required by law.
Third-The taxes were levied in
accordance with law.
Fourth - The taxes were not
paid.
Fifth - At q proper time and
place the property was sold as pre-
scribed by law and by the proper
officer.
Sixth-Ths property was not re-.
deemed.
Sevsnth-The psrson!who execut.
ed the deed was the proper officer.
Eighth-When the real estate
was sold to pay taxes on personal
property that the real estate be-
longed to the person liable to pay
the tax.
SECTION l..
Such deed, duly Acknowledged or
proved, Is Except as against actual
fraud) conclusive evidence of the
regularity of all other proceedings,
from the assessment by the City
Assessor, inclusive, up to the exc
cution of the deed. The deed con.
veys to the grantee the absolute
title, except when tho land 10
owned by the United States, the
State. the county or the city, in
which case 1t is prima facie evi.
aence Of the right Of possession.
SECTION LII.
The Assessment Book or Delin-
qusnt List, or q copy thereof csrti.
fed by the Clerk of the Counc |,
showing unpaid taxes against any
person or property is prima facie
evidence of the assessment, the
assessed, the delinquency,
the amount Of taxes duo and un.
paid, and that all the forms of law
in relation to the assessment and
levy of such taxes have been COM
piled with.
SECTION LII.
The City Tax Collector shall an
within fifteen days after
the completion OF the sale of prop.
erty fer delinquent taxes, make q
final report to the Council of the
collection Of the taxes and costs on
the Delinquent List, which report
shall show the amount of taxes and
coats paid without sale, the amount
received on sale of property, the
amount sold to the city and the
amount remaining collected on
said Delinquent List, specifying
each of said delinquent assess
ments SO remaining unpaid and
the cause why same Is unpaid. The
Cou neil shall thereupon proceed tc
consider the same, and if found
shall approve the same, and
upon the approval thereof the Au,
ditor shall make the proper entries
In his books ia regard thereto.
SECTION LII.
Interest at the rate of two Del
sent per month must be collected
on such delinquent taxes from the
time they were first delinquent un.
til paid.
SECTION LIv.
Any taxes. per centum and costs
or illegally collected
may, by order of the Council, be
refunded by the City Treasurer.
orCnroN IVY
When the City Tax Collector dis.
covers that any property has beer
assessed more than once for the
same year he ust collect only the
tax justly due and make return oI
the facts ia his final report to the
Council.
SECTION Lvf.
If the City Tax Collector discov
ers before the sale that on accoun,
Of irregular assessment or of any
other error any land ought not tc
be sold, he must not offer the same
for sale, but must report the fact.
to the City Assessor, who must en-.
ter the uncollected taxes upon the
Assessment Book OF the next sue
ceediDg year. to be collected Of
other taxes entered thereon.
SECTION LvII.
When land is sold for taxes cor.
rectly imposed as the property of 9
person, no MISSIONER Of
the owner or supposed owner OF
other mistake relating to the own.
ership thereof affects the sale OF
renders 1t void or voidable.
SECTION LvIII.
Whenever property is advertised
for sale for the non-payment of de.
linquent taxes and the sssessmen
is valid in part and void for the ex,
cess, the sale shall not for thai
cause be deemed invalid ner any
grant subsequently made thereun.
der be held to be insufficient tC
pass q title to the grantee unless
the owner of the property or hii
agent shall, not less than six days
before the time at which the prop
erty Ia advertised to be sold, deliv.
er to the City Tax Collector pro.
test in writing, signed by the re.
spective owner or agent specifying
ne portion of the tax which hi
claims to be invalid and thl
"A IL Il