The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-11

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Uioted, 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 property 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 that
the statements there appearing or taxes due
and unpaid are correct, ne must foot up the
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 S. 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 complete delinquent
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 10 delinquent persons or property.
The Auditor must carefully compare the '.de-
linquent list with the assessment book, and
If satisfied that it contains q 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 for the taxes and
PERCENTAGES therein, collected since the De-
cember settlement, and require from him the
Treasurer receipt therefor. Alter such set
Element with the Collector the Auditor must
charge the Collector with the amount of taxes
due on the delinquent list, with five per cent.
added thereto, and within three days there
after deliver said ''delinqueRt list" duly certl-
fled, 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
and description OF the property delinquent,
and the amount of taxes and 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 or the several taxes are due from the
same person. The expense of the publication
shall be charge against the city. The Col
Iector 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 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 tnat 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 filed with the City Auditor, which
affidavit shall 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
the delinquent list, fifty cents on 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 1t tof which he must give notice by at
least one publication in daily newspaper
published In this city,, the Collector, between
the hours Of 10 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 completed
He may POSTPONE the day Of commencing the
sale or the 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;
but ii he does not then the Collector may des-
lgnate it, and the person who will take the
least quantity OF the land, or in case an undi-
vided interest is assessed, the smallest portion
of the Interest, and pay tae taxes, percentages
and costs due, including fifty cents for the du-
plicate 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 th2 eater for sale and there
is no purchaser in good latin for the same, the
whole amount of property ass ssed shall be
struck off to the City of Sacramento as the
purchaser, and the duplicate certificate de-
Hvered 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
settlement with the Auditor.
Sec. SO. If the purchaser does not pay the
taxes, percentages and costs before 10 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. 81. Before delivering any certificate of
sale the Collector must enter in a book de-
scription of the land sold, the date OF sale,
re "a n a a md
larry number the descriptions on the margin
OF the book and put corresponding number
on each certificate, which book must be de-
Hvered 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, q GER
tificate, dated on the day of sale. stating when
known) the name of the person assessed, O de-
scription of the land sold, the amount paid
therefor, 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 q deed.
One copy OF such certificate snail 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 only Invested by
the payment to him, or to the City Treasurer
for his use, of the purchase money and fifty
per cent. thereon.
SEC. 95. 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 ipt 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 and by whom redeemed, on the GER
tificate and in the margin of the book where
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 deed substan-
italy 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 prima facie
evidence of the regularity of all the proceed
ings had from the assessment by the Assessor
pu to and inclusive ofthe 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 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 Inc 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
deed at the expense of the purchaser, con-
veying TO him the interest OF the city in and to
such property. Ii 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 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
the treasury.
SEC. 90. The City Collector shall. after the
first Monday in February in each year, collect
the taxes due on personal property, except
where real estate is liable therefor, by seizure
and sale at public auction of any personal
property owned by the delinquent The sale
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