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

time the first INSTRUMENT Is due; and. pro
Uided, 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 prop rsy IS made.
SEC. 81. On the third Monday in Decem-
Ger OF each year, the City Collector must at
tend at the Office of the Auditor with the as
sessment book, and the Auditor must are
fully examine the same, and if satisfied that
the statements there appearing or taxes due
and unpaid are correct, he must foot up the
amount or ali 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 the assessment
book, and must furnish and liver to the
Auditor at said time complete delinquent
list OF all persons and property then owing
taxes, In which list must be set down in nu-
merical or a phabetical 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 a full ana true
statement or 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
Treasures 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 I'VE per cent
added thereto, and within three days there
after deliver said delinquent list" duly certI-
fled, TO such Collector.
SEC. SO. 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 q description of the property delinquent,
and the amount OF taxes and costs due, opto-
site each name and description, with the taxes
due on personal property added to the taxes
on real State, wlere the real estate is liable
therefor or the several taxes are que from the
same person. Inc expense OF the publication
snail be charge against the city. The Col
lect'ir 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 Sucn
taxes ere a lien viii be sold at public &ucsioa.
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 rom 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. copy of the
publication, with tie affidavit of the Collector
attached thereto TINT il is q true copy of the
same, that the publication was made in q
newspaper, or supplement thereto, published
IN the city; and the date o. each appearance,
shall be filed with the City AuCitQr which
afhdavlt shall &c prima facie evidence OF ali
the facts stated therein.
SEC. 80. The City Collector must collect in
addition to the taxes and percentages due on
the delinquent list. 1ifty 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 lie may post
pone II tof which he must give notice Ey at
least one publication IN n daily new spaper
published in this city,, the Collector, between
the hours OF . o'clock a. NJ and ) r. NJ, must
sell at public auction the property advertised
commencing ut the head OF the list and con-
tinuing IN the order published until com sleted.
He may postt one the day of commencing the
sale, or tie sale, nom day to day, but the sale
must be completed within three wCe.,s from
the day first fixed.
OF any real estate offered for sale Tor taxes cue
thereon may designate, in writing to the Col
lecior prior to the sale what portion of the
property he wishes sold. if less than the whole;
put II he does not, then the Collector may des-
ignate II; and the person who will take the
least quantity OF the lanc. or iii case an undi-
vlded IL toresJ is assessed, the smallest portion
OF the inter, 81, ana pay the taxes, percentages
and costs due, including fifty cents ior the du-
plcate certificate OF SAFE, shall be the pur-
chaser. But III case there is no purchaser in
good faith for the same on the Iirst day the
property is offered tor sale, then when the
property Is offered the eafter for sale and there
IS no purchaser IN gooQ laIth for the same, the
Whole amount OF property ass s;ed snail be
struck of TO the City of Sacramento rs the
purchaser, and the dupli, ate certificate de-
livered to the City Treas rer 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. 80. If 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 the regular sale, must
be resold for the taxes and costs, and the bid
of tie 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 q book q de-
Scription OF the land sold, the date of sale.
a 9Uad 4 nd
iary number the descriptions On the margin
of the book and put q corresponding mum ser
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, d Ger
tificate, GATED on the day Of sale, stat ng when
KNOWN the name of the person assessed de-
scription of the land sold, the amount paid
Lne 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 snail 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 divcsted 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 paw it
on demand TO him or his assignee.
SEC. 96. On presentation of the receipt of
the purchaser, or OF the Treasurer for ais use
of the total amount of redemption money the
Auditor must mark the word redeemed, ,,
the date and by whom redeemed, on the GER
tif1cate 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, recitingsin the deed substan-
TALLY the matters contained in the certificate
and that no person has redeemed the properly
during the time allowed for its redemption
Such deed, duly acknowledged, is prima tacie
evidence OF the regularity of all the proceed
lngs 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 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
aAhouhb VI Vic purchase price palu Dy 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-
veylng TO him the inter est of the city in and to
such property. Ifthe 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 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
Where real estate is liable therefor by seizure
anu sale at public auction of any personal
property owned by the delinquent The sale
must he made after II We We, porioo yix,a,, - :,