The record-union., 1892-03-23

real property are delinquent and thereafter
The Collector must collect an addition of five
per cent. thereon; propided, hoWeuer, that the
entire tax on real property may be paid at the
time the first instailment is due; and. p1,0-
utded, further, that the taxes on all personal
property, unsecured by real pronerty. shall be
due and payable Immediately after the assess
ment of said personal proper rty is made.
SEC. 81. On the third Monday ia 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 II satisfied tnat
the statements there appearing or taxes dUe
and unpaid are correct, he must foot up tn.
amount or all taxes SO due and unpaid and
must settle with HIM for the taxes paid, and
require from him the Treasurer's receipt
| therefor.
| SEC. IS. On the third Monday in May of
each year, the Collector must attend at the
Office OF the Auditor, with tae assessment
book, and must furnish and liver to the
Auditor at said time a complete delinquent
listo OF all persons and property then owing
taxes, In which list must be set down in ND
merlcal or alphabetical order all matters and
things contained in the assessment book and
relating TO delinquent persons or property.
The Auditor must carefully compare the de
inquent list with the assessment book, and
If satisfied that 1t contains Il 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
TfeaSurer'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 nVe per cent.
added thereto, and within three days there
after deliver said delinquent list" duly certl-
1ied, 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 tie names OF the persons
AMI a description of the property delinquent,
- NJ to- CStC duo
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
theref0r or the several taxes are due from the
same person. The expense OF the publication
shall be charge against the city. The COL
lector 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 q 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 week for three successive weeks
IN soma daily newspaper, or supplement
thereto, published in the city. A copy of the
publication, with tie 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 She city, and the date of each appearance,
shall be filed with the City AuGitor, which
affidavit shall be priIna facie evidence of all
| the facts stated therein.
SEC 80. The City Collector must collect, in
| addition to the taxes and percentages due ON
the delinqueHt list. fifty cents each tract of
| land 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 IL (or w:licn he must give notice by at
/ least one publication in daily newspaper
! published in this city,, the Collector between
! the hours of % o'clock A. VI. and 3 P. NJ, must
. a yN-ar sod
commencing at the head of the list and con-
| tinuing in the order published until com ileted.
/ He may postL one the day of commencing the
sale or tne sale, from day to day, but the sale
must be completed within three weeks from
/ the day first fixed.
| SEC. 90. The owner or person in possession
of any real estate offered for 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
| put If he Goes not, then the Collector may des-
] lgnate 1t; and the person who Will take the
/ least quantity OF the land, or i'll case an und1-
vided interest is assessed, the smallest portion
and costs due, including fifty cents for the du-
! plicate certificate OF sale, shall be the puT-
chaser. But in case there is purchaser in
| good faith for the same on the first day the
property is offered for sale. then when the
property Is offered thei eafer for sale and there
| is no purchaser in good s.ith for the same, the
whole amount of property asst Ssed shall be
! struck OF to the City of Sacramento as the
purchaser, and the duplicate certificate de-
/
| 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 O'Clock
a. NJ. of the following day, the property on
! the next sale day, before tne regular sale, must
be resold Tor 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. 94. Before delivering any certificate of
sale the Collector must enter ia a book de-
! scription OF the land sold, the date of SALE
! purchasers name and amount ( aid, and regu-
larry number the descriptions on the margin
of the book and put corresponding number
/ on each certificate, which book must be de-
| livere1 to the Auditor. Such book must be
| open to public inspection, without fee, when
not in actual USE After receiving the amount
7 OF taxes, percentages ana costs, the Collector
must make out and sign, in duplicate Il GER
tificate, dated on the day of sale. stating (when
| knownl the name of the person assessed, a de-
| scrlptlon OF the land sold, the amount paid
therefor, that ii was sold for taxes, giving the
I amount and year OF the assessment, the name
| OF the purchaser, and specifying the time
waen the purchaser will be entitled to a deed.
] One copy OF such certificate shall be delivered
I 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 III the purchaser, and Is olly divested by
| the payment to him, or to the City Treasurer
for his use, of the purchase money and fifty
per cent. thereon.
! SEC. 50. 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
| named in the Collectors certificate and pay it
| on demand to him or his assignee.
! SEC. 90. On presentation of the rec sipt of
! the purchaser, or of the Treasurer for ais use
! of the total amount OF redemption money The
| Auditor must mark the word redeemed, y
! the date and by whom redeemed, on the Ger
| tIhcate and IN the margin of the book wnere
| the entry OF the certificate is made.
! SEC. 81. II 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 decd substan-
TALLY the matters contained III the certificate
and that no person has redeemed the property v
/ during the time allowed for its REDEMPTION
/ Such deed, duly acknowledged is prirna facie
| evidence OF 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 described therein. The
| deed conveys 10 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. IL property sold to the City of SacTa-
| 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
| 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 eity
! therefor, together with any other taxes and
assessments unpaid thereon, and in the event
| OF such repurchase, the Mayor shall execute
deed at the expense of the purchaser con.
veying to MIN the interest OF the city in and to
| such property. II the property is not repyr-
chased within three years, it 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 10 the city, and be paid into