The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-30

I
Uttted, further, that the taxes on all personal
property, unsecured by real property shall be
due and payable Immediately after the assess
Inent OF said personal pro ~ i made.
SEC. 81. On the third Monday in Deem
/ Der of each year the CITY Collector must at
/ tend at the Office of the Auditor with the as
| sessment BOOK, and the Auditor must care
| fully examine the same. ana If satisfied That
the statements there appearing or taxes die
ana unpaid are correct, he must foot up the
amount or ali lakes SO due and unpaid, and
must settle with INN for the taxes paid, and
require from him the Treasurer's receipt
| therefor.
SEC. S. On the third Monday in May of
each year, the Collector must attend at the
| o1Ice OF tie Auditor, with tie assessment
book. and must furnish and oliver to the
/ Apdloor at said time Il complete "'telinquent
] list" OF all persons and property then ewing
/ taxes. Ia which list must be set down in nu-
mercal or alphabetical order all matters and
! Things contained in the assessment book and
| relating 10 delinquent persons or property.
/ The Auditor must carefully compare the de
/ iinqnent list with the assessment book, and
/ II satisfied that it contains a full and true
statement OF all taxes due and unpaid, he
| must loot up the amount OF taxes sd remain
1 ing unpaid ana credit the Collector herewith
| and must settle with him Tor the taxes and
/ percentages therein, collected since tine De-
| cenber settlement, and require from him the
/ IfeasUrer's receipt therefor. After such set
tlement with the Collector the Auditor must
/ charge the Collector with the amount of taxes
due on the delinquent list, with i've per cent.
added thereto, and within three DAYS there
]
| fled. 10 such Collector.
SEC. 50. On or within five days before or
after the first Monday of June in each year,
! the Collector must publish the delinquent list,
which must contain the names OF the persons
{ an | a description of the property delinquent,
and the amount of taxes ana costs due oppo-
| site each name and description. with the lakes
/ due on personal property added to the taxes
| on real estate, Where the real estate is liable
therefor or the several taxes are due from the
same peTscn. The expense OF the publication
shal be charge against the city. The Col
| lectOr must append 10 and publish with the
| delinquent list a notice that unless the taxes
/ delinquent, with the costs and percentages,
! are paid the real property upon which such
| taxes are II lien Will be sold at public auction,
| at a time and place DIES grated in the notice.
| The time OF sale must not be less than twenty
! one nor more than twenty-eignt days from the
hrst publication, and the place Of sale must
| be in front of the County Courthouse of Sac
ramento County. The publication must be
made once IL week for three successive weeks
| in some daily newspaper, or supplement
| thereto, published IN the city. A copy of the
! publication, with the affidavit of the Collector
| attached thereto that it is a true copy of the
same that the publication was made in a
| newspaper, or supplement thereto published
| in the city. and the date of each appearance,
| shall be fled with the City Auditor, which
affidavit shall be prima facie evidence of all
the facts stated therein.
SEC. 90. The City Collector must collect in
addition to the taxes and percentages due on
| the delinquent list, fifty cents on each tract OF
iand separately assessed, as costs for prepar-
ing the list.
SEC. 81. On the day fixed for the sale, or on
some subsequent day to which he may post
pone 1t of which he must give notice by at
least one publication III daily newspaper
published in tniS city,, the Collector, between
the hours of 20 o'clock A. NJ. and 3 p. NJ, must
sell at public auction the property advertised,
! commencing at the head of the list and con-
| tinuing in the order published until com pleted
He may POSTPONE the day of commencing the
sale, or tiie SALE from day TO day. but the sale
must be completed within three weeks from
| the day first fixed.
SEC. SO. The owner or person in possession
OF any real estate offered Tor sale for taxes due
| thereon may designate, in writing, to the Col
lector prior to the sale what portion of the
property he wishes sold, If less than the whole;
but il he does not, then the Collector may deS-
ignate 1t; and the person who will take the
| least quantity OF the land, or in case an undi-
| vIded interest Is assessed, the smallest portion
CT the inter- 81, and pay the taxes percentages
| and costs due including fifty cents for the uu-
| picate certificate of sale, shall be the pur-
chaser. But in case there is no purchaser in
good faith for the same on the first day the
| property is offered for sale, then when the
property is offered the eafter for sale and there
| is no purchaser in good Gtlth for the same, the
| whole amount of property ass sSed Shall be
| struck Oft to the City of sacramento as the
| purchaser, and the duplicate certificate de-
| livered TO the City Treasurer and filed by him
| in his Office; and in such case the Collector
| shall make an entry "sold TO the city, on the
| assessment book opposite the tax, and he shall
| be credited with the amount thereof in his
| settlement with the Auditor.
| SEC. SO. II the purchaser does not pay the
taxes, percentages and costs before o clock
| A. NJ. of the following day the property on
the next sale day, before the regular sale, must
| be resod for the taxes and costs, and the bid
| of the person refusing to make payment snail
not be received on the sale OF any other prop
erty on the list.
SEC. "a. Before delivering any certificate of
sale the Collector must enter in q book de-
ScrlptiOn of the land sold, the date of sale
| purchasers name and amount paid and regu-
| larry number the descriptions ON the margin
| OF the book and put corresponding numUer
on each certificate, which book must be de-
| livered to the Auditor. Such book must be
| open to public inspection, without fee, when
| not in actual use. After receiving the amount
OF taxes, percentages and costs, the Collector
| must make out and sign, in duplicate a GER
tificate, dated on the day of SALE stating when
known3 the name of the person assessed, a de-
scription OF the land sold, the amount paid
tAt refor, that ii was sold for taxes. giving the
| amount and year OF the assessment, the name
| OF the purchaser, and specifying the time
/ when the purchaser will be entitled to deed
| One copy OF such certificate SHALL be delivered
| TO the purchaser and the other shall be filed IN
the office OF the City Auditor: and upon the
| Ming OF such certificate the lien of the city
vests in the purchaser, and Is only Invested by
the payment to him, or to the City Treasurer
| for his use, of the purchase money and nifty
! per cent thereon.
SEC. 80. Redemption of the property sold
may be made by the owner or any party in in
| terest within twelve months from the date of
the sale, redemption must be made in gold
! or silver coin, and when made to the Treas
urer, he must credit the amount to the person
F. named III the Collectors CSrtlfcIte. and il
| on demand to him or his assignee.
SEC. 90. on presentation OF the rec ,ipt of
the purchaser, or of the Treasurer for his use
of the total amount of redemption money The
Auditor must mark the word redeemed -
the date and by whom redeemed, on the Ger
titicate and in the margin of the book where
the entry OF the certificate is made.
SEC. 81. If the property is not redeemed
| the Collector, or his successor in Office, must
make to the purchaser or his assignee a deed
of the property reciting in the deed substan-
tally the matters contained fa fi.a-
| and that no person has redeemed the property
| during the time allowed for its redemption
Such deed, duly acknowledged, is prima facie
! evidence o. the regularity of all the proceed
ings had from the assessment by the Assessor
pu to and inclusive OF the execution of the deed
and that the grantee named in the deed is
owner of the property describe I'd therein The
deed conveys TO the grantee the absolute title
to the lands described therein as OF the date of
the expiration of the period of redemption free
OF ali membranes. except the lien for taxes
/ which may have attached subsequent to the
sale. IL property sold to the City OF Sacra-
mento for non-payment of taxes is not re-
| deemed, the Collector Or his successor in Office
must make TO the city deed of the property.
the same as IN the case Of other purchasers; N
such case the former owner may repurchase
slleh property from the city at any time with
/ in three years next after the issuance of the
! deed, upon paying TO the city i've times she
/ amount of the purchase price paid by the cjty
I therefor, together with any other taxes and
| assessments unpaid thereon. and in the event
OF such repurcnase, the Mayor Shall execute
| veyfng 10 him heinte.est of the city in and TO
such property. II the property is not repur-
! chased within three years, il shall, at such
time as the Board of Trustees direct. be sold
at auction To the highest bidder, alter at least
ten days notice BY publication in some daily
newspaper OF the city, and the proceeds OF the
sale shall belong to the city, and be paid into
the treasury.
SEC. 9S. The City Collector shall, after the
Iirst Monday In February in each year, cole t
the taxes due on personal property. except
where real estate is lflble therefor, by seizure
ana sale at public auction of any personal
| property owned by the delinquent The sale
must be made, after five davsi notice given hy