The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-03-24

real property are delinquent, and thereafter
the Collector must collect an addition of five
per cent. thereon; provided, ho,0eUer, that the
entire tax on real property may be paid at the
time the first instailment is due; oad pro
ctded, further, that the taxes on all personal
| property, unsecured by real property, shall be
due and payable Immediately after the assess
ment OF said personal propt rty is made.
SEC. 81. On the third Monday III 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
luliy examine the same, and Il satisfied that
the statements there appearing or tayes dUe
| and unpaid are correct, he must foot up the
amount OF all taxes SO due and unpaid, and
must settle With INN for the taxes paid, and
REQUIRE from him the Treasurer's receipt
! therefor.
SEC. So. 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 deliver TO the
| Auditor at said time q complete - delinquent
list OF all persons and property then owing
taxes, in which list must be Set down in nu-
| merical or alphabetical order all matters and
things contained in the assessment book and
| relating 20 delinquent persons or property.
The Auditor must carefully compare the ''de
Hnquent list with the assessment book, and
II atisfied that it contains a full and true
statement OF all taxes due and unpaid. he
must foot up the amount of taxes SO remain
ing unpaid and credit the Collector Herewith
! and must settle with him Tor the taxes and
percentages therein, collected since the De-
! cember settlement and require from him the
Ireasurer's receipt therefor. Alter such SET
! tlement with the Collector the Auditor must
charge the Collector with the amount of taxes
/ due on the delinquent list. with Tve per cent.
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 u description OF the property delinquent,
! and the amount of taxes anu costs due. oppo-
! q GeS WI q a ynS
| due on personal property added to the taxes
on real estate, where the real estate is liable
| therefor or the seN eral taxes are due from the
same person. The expense of the publication
Shall be charge against the city. The Col
| lect0r must append to and publish with the
delinquent list 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 time and place designated in the notice.
The time OF sale must not be less than twenty
| one nor more than twenty-eight days from the
| first publication, and the place OF sale must
| be IN front OF the County Courthouse OF Sac
| ramentO County. The publication must be
| made once d 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 1t is 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 filed with the City Auditor, which
affidavit shall be prima face evidence of all
the facts stated therein.
SEC. sc. The City Collector must collect, in
addition TO the taxes and percentages due on
| the delinquent list, fifty cents on each tract of
lana separately assessed, as costs Tor pfepar-
| ing the list.
SEC. 81. On the day fixed for the sale. or on
some subsequent day TO which he may post
pone II tOf which lie must give notice by at
least one publication IN a daily newspaper
published IN this city,, the Collector, between
the hours OF o O'Clock A. VI. and p. III, 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 the sale, from day to day, bat the sale
must be completed within three weeks from
the day first fixed.
OF any real estate offered for sale for taxes due
! thereon may designate, III writing, to the Col
lector prior 10 the sale what portion of the
property he wishes sold. ii less than the whole;
but II ne Goes not, then the Collector may deS-
ignate ii; and the person who will take the
least quantity OF the land or in case an undi-
] Vlded interest is assessed, the smallest portion
OF the inter- st, and pay Inc taxes, percentages
and costs due, including fifty cents for the uu-
plicate certificate of sale, shall be the pur-
chaser. but III 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 for sale and there
! is no purchaser in good I,tith for the same the
| whole amount of property ass ssed shall be
| struck of 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 entry ''sOld to the city, on tt =
assessment book opposite the tax, and he shall
be credited with the amount thereof in his
settlement with the Auditor.
! SEC. SO. If 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 resold Tor the taxes and costs, and the bid
OF the person refusing to make payment shall
not be received on the sale OF any other prop
erty on the list.
SEC. GA Before delivering any certificate of
la .Arata i'm ~
scrfptiOn 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 q corresponding num0er
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 recei wing the amount
OF taxes, percentages and costs, the Collector
must make out and sign. in duplicate, q cer-
tificate, GATED on the day of sale. stating when
known the name of the person assessed a de-
scription of the land sold the amount paid
tht refor, that 1t 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 q 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, and Is olly Invested by
the payment to him, or TO the City Treasurer,
for his use, OF the purchase money and fifty
| per cent. thereon.
SEC 80. Redemption of the property sold
may be made by the owner orany 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
named in the Collectors certificate and pay it
on demand to him or his assignee.
SEC. 80. on preSen tation OF the rec 9ipt of
/, the purchaser, or OF the Treasurer for mis- use
of the total amount OF redemption money the
Auditor must mark the word redeemed, .
the date anu by whom redeemed on the GER
. | tficate and in the margin of the book where
the entry o. the certificate is made
SEC. 81. II the property is not redeemed,
the Collector, or his successor III Office, must
make to the purchaser, or his assignee deed
of the property, reciting in the deed SubStan-
TALLY the matters contained in the certificate,
and that no person has redeemed the property
during the time allowed for It's redemption
Such deed, duly acknowledged, is prima facie
evidence OF the regularity OF all the proceed
lngS had rom the assessment by the Assessor
pu 10 and inclusive OF the execution ofthe deed
and that the grantee named in the deed is
owner of the property described 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 all membranes, except the lien tor taxes
which may have attached subsequent to the
| sale. II 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 a deed OF the property
the same as IN the case of other purchasers: in
such case the former owner may repurchase
such property from the city at any time with
in three years next after the issuance of the
| deed, upon paying TO the city five times the
amount OF the purchase price paid by the CITY
/ therefor. together with any other taxes and
assessments unpaid thereon, and in the event
OF such repurchaSe, the Mayor shall execute
u deed ut the expense OF the purchaser. con
veylng to him the interest of the city in and TO
such property. If the property is not repur-
chased within three years, it shall, at such
time as the Board OF Trustees direct be sold
at auction to the highest bidder after at least
ten Gays 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.