The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-02


entire tax on real property may be paid at the
time the first installment is due; and, pro
rtded. further, that the taxes on all personal
property, unsecured by real property, shall be
due and l:syaoe immedia ev after the assess
mem Of ala persona: pro-. :; is 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, and if satisfied tnat
the statements there appearing or taxes due
and unpaid arecorrect, he must foot up the
amount or all lakes SO Que and unpaid. and
must settle with hlm for the taxes paid, and
require nom him the Ireasurers receipt
therefor.
SEC. IS. On the third Monday in May of
each year, the Collector must attend at the
office OF the Auditor, with the assessment
book, and must furnish and daliver TO the
Auditor at said time complete delinquent
list" OF al persons and property then owing
taxes, In which list must be set down in nC-
mericai 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 'tde-
linqneDt list' with the assessment book, and
If satisfied that il contains a full and true
statement OF all taxes due and unpaid. he
must loot up the amount of taxes so remain
ing unpaid and credit the Collector Herewith
and must settle with him for the taxes and
percentages therein, collected since the De-
cember settlement, and require from him the
TreasUrer's recei pit therefor After such Sc
Element with the Collector the Auditor must
Charge the Collector with the amodnt of taxes
added thereto, and within three days there
after deliver said delinquent list" duly certI-
fed, TO 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 taxes
due on personal property added to the taxes
on real Estate, where the real estate is liable
therefor "a lr ~ q
same person. The expense o. tie publication
shall be charge against the city. The Coi-
lectir must append to 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 a lien will be sold at public auction,
at a time and place designated in the notice.
The time OF sale must not be less than twenty
one nor more than tWenty-eignt DAYS from the
first publication, and the place OF sale must
be III front OF the County Courthouse OF sac
ramento County. The publication must be
made once a week for three successive weeks
in some daily newspaper, or supplement-
thereto, published in the city. a copy of the
publication, with tie affidavit OF the Collector
attached thereto That II 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 Med with the City Auditor which
affidavit saah be prima facie evidence OF all
the facts stated therein.
SEC. 80. The City Collector must collect in
addition to the taxes and percentages due on
tie delinquent list, fifty cents on each tract of
land separately assessed, as costs for prep ar
ing the list.
SEC. 81. On the day fixei for the SALE or on
some subsequent day to which lie may post
pOne II tOi Wn1cn he must give notice by at
least one publication in a daily newspaper
published in this city,, the Collector between
the hours of 10 o'clock \. VI. and 3 p. IL, must
sell at public auction the prOterty advertised
commencing ri the head OF the list and c. n
tinuing in the order published until com pleted
be may poStT one the day Of commencing the
10 sNgsf IL. Il.
must be compiete ed within three weeks from
the Gay first fixed.
SEC. 90. The owner or person in possession
of any real estate offered for sale Tor taxes cue
thereon may designate, in writing to the Col
lectoc prior TO the sale what portion Of the
property he wishes sold. ifleSs than the whole:
but il ne Goes not, then the Collector may deE-
ignate II; and the person who will take the
least quantity OF the land, or III case an undi-
vided mt rest is assessed, the smallest portion
OF the inLereSt, ana pay tae taxes, perez IMAGES
and costs due, including fifty cents Tor the uu-
plicate certificate of sac shall be the pU.-
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 thel eafter TO. sale ami there
IS no Purchaser in good lt.ILh foF the same, the
Whole amount of property ass SSed Shall be
strU elk off to the City of Sacramento as the
purchaser, and the dupli, ate certificate de
livered to the City Treas urer 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. 50. II the purchaser does not Day the
taxes, percentages and costs before L O'Clock
y. NJ. of the following day, the property, on
the next sale day, before the regular sale must
be resold Tor the taxes and costs, ana the bid
of the person refusing to make payment stall
not be received on the sale OF amy other prop
erty on the list.
SEC. 90. Before delivering any certificate of
sale the Collector must enter in q book n de-
scrlption of the land s)ld, the Date OF sale,
purchasers name and amount raid, and regu-
larry number the descriptions on tue margin
of the book and put a corresponding numL Ger
on each certificate, which book must be de-
livereu to the Auditor. Such book must be
open TO public Inspection without fee when
notin actual use. After receiving the amount
Of taxes, percentages and costs, the Collector
must make out and sign, in duplicate, a GER
tlheate, lated on the day OF sale, stating when
known the name of the person assessed q de-
scription of the land sold, the amount paid
the refor. that it 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
filing of such certificate the lien of the city
vests in the purchaser, ana Is oliy Invested by
the payment to him, or to tne City Treasurer
for his use, of the purchase money and 1ifIy
per cent thereon.
SEC. 90. Redemption of the property sold
may be made by the owner orany party in in
tereSt within twelve months rom the date of
the sale, Redemption must be made in goE i
or silver coin, and wnen made to the Treas
uref, ne must credit the amount to the person
named in the Collectors certificate, and pay it
on demand to him or his assignee.
SEC. 90. On presentation of the rec ,ipt Of
the purchaser, or of the Treasurer for mis- use
of the total amount OF redemption money the
Auditor must mark the word 'redeemeu,' -
the date ana by whom redeemed, on the GER
titcate 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 sllbstan-
TALLY the matters contained in the certificate
and that no person has redeemed the property
during the time allowed for its redemption.
Such deed, duly acknowledged, is priina facie
evidence OF the regularity OF all the proceed
ings had from the assessment by the Assessor
pu TO and inclusive OF the execution oftne deed,
and that the grantee named in the deed is
owner of the property dcScrib I'd therein. The
deed conveys to the grantee the absolute title
to the lands described therein as of the date of
the xpiration of the period of redemption free
of all incumorances, except the lien for taxes
which may have attached subsequent to the
sale. III 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 10 the city a deed of the property
tue same as III the case of other purchasers: IN
such case the former owner may repurchasa
such 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 the
amount OF the purchase price paid bv the CITY
therefor, together with any other taxes and
assessments unpaid thereon and in the event
OF such repurchase, the Mayor shall execute
a deed at the expense of the purchaser con-
veying TO him the inter rest of the city in and to
such property. 1.-THE property is not repur-
chased within thee years, it shall, at such
time as the Board of Trustees direct, be sold
at auction to the highest bidder, after at least
ten DAYS notice by publication in some daily
newspaper OF the city, and the proceeds of the
sale snail belong to the city, and be paid into
the treasury.
SEC. IS. The City Collector shall, after the
first Monday in February in each year, collect
the taxes due on personal property, except