The record-union., 1892-04-07

real property are delinquent, ard thereafter
| the Collector must collect an addition of five
per cent. thereon; prortded, ho.ceeer, that the
entire tax on real property may be paid at the
| Time the first instailment is due; ard, pro-
ctded, further, that the taxes on all personal
property, unsecured By real property, SHAH be
que and payable immediately after the assess
1nent of said personal prop, rty 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
sessmeat BOOK, and the Auditor must care
1ully examine the same ana If satisfied That
the statements there appearing or taxes Due
and unpaid are correct. he must foot up the
amount or ali taxes so cue and unpaid, and
must settle with him for the taxes paid, and
require from him the Treasurers receipt
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 deliver to the
Auditor at said time q complete 'deiinquert
list OF all persons and property then owing
taxes. In which list must be set down in nl-
merical or alphabetical order all matters ;InG
things contained in the assessment book and
relating 10 delinquent persons or property.
The Auditor must carefully compare the de
iInquent list with the assessment book, and
II satisfied that 1t contains n full ana true
statement of all taxes due and unpaid, ne
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
treasurer receipt therefor. After such SET
t!ement with the Collector the Auditor must
caafge 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 certl-
fed 10 such Collector.
SIC. 50. On or within five days before or
after the first Monday OF June III each year,
the Collector must publish the delinquent list,
which must contain the names OF the persons
ana a description of the property delinquent,
and the amount OF taxes and costs due, uppo-
site each name ana description, with the taxes
due on personal property added to the taxes
on real estate, where the real estate is liable
therefor OF the several taxes are due from the
same person. The expense OF the publication
snail De a charge against the city. The col
rector 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 VIII be sold at public auction,
at time and place designated In the notice.
! Ihe time OF sale must not be less than twenty
one nor more than tWenty-elgut 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 tie affdavit of the Collector
attached thereto that 1t is u 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 FLED with the City Auditor wllicii
afndavit Shall be prima facie evidence of AL
the facts stated therein.
SEC. 90. The CITY Collector must collect. in
addition to the taxes ana pefcentag due Oh
tne delinquent list, atty cents on each tract %
land separately assessed, as costs for prerar-
ing the list
SEC. 81. On the day fixed for the SALE or on
some subsequent Gay to which he may post
pone tot waich he must give notice ty at
least one Publication IN a daily newspaper
published III this city, the Collector, between
the hours of o o'clock a. VI. anGi Z. n, mast
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 postlo the day OF commencing the
sale, or t.Ie sale, from day TO day, bat the sale
must be completed within three weeks from
the day first fixed.
SEC. 80. Tie owner or person in possession
OF any real estate offered for sale Tor taxes due
thereon may designate III writing. to the Col
lectof prior TO the sale what portion Of the
property ne wishes sold. il less than the whole;
out il he Goes not, then the Collector may des-
lgn2te II; and the person who viii take the
least quantity OF the land, or in case an unQ.
vldeG interest is assessed, the smallest portion
OF the intert ST. and pay Tie taxes. percentage
plicaGe certificate OF sale, shall be the pur-
chaser. But in case there is no purchaser IN
good faith for the same on the hrst day The
property IS oifefed Tor sale, then when tine
property is offered the eafter for sale ana there
IS no purchaser in good idltn for the same, the
whole amount OF property ass ssed saaIl be
struck off 10 the City of Sacramento rs the
purchaser, and the duplitat certificate de-
Iivered to the City Treasurer and filed by him
III HIS OIACG, ana III Su:h case Tie 1OlGGCLDE
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. 90. II the purchaser does not pay the
taxes, percentages and costs before / o o'clock
4. ". 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 pigment 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 a de
scrlption OF the land sold, the date OF sale
! purchasers name and amount aid, and Fegii-
larty number the descriptions on the margin
OF the book and put corresponding mum er
on each certificate, which book must be de-
lIVereu 10 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
tif1cate, dated on the day of sale, stating when
Enown the name of tie person assessed q de-
scription OF the land sold, the amount paid
therefor, that 1T was sold for taxes, giving tae
amount and year OF the assessment, the name
OF the purchaser and specifying the time
when the purchaser viii be entitled to n deed.
| One copy OF such certificate Shall be eiiVered
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 Invested by
the payment to him, or to the City Treasurer
for his use OF the purchase money and fifty
SEC. 80. redemption of the property sold
may be made by the owner any party in in
teTest within twelve months from the date of
the sale, Redemption must be made in gold
or silver coin, and wnen made to the Treas
urer, he must credit the amount TO the person
named In the Collectors certificate, ana pay it
on demand to him or his assignee.
SEC. SO. on presentation Of the rec eipt OF
the purchaser, or OF the Treasurer for his use
of the total amount OF REDEMPTION money ne
Auditor must mark the word redeemed -
the date and by whom redeemed on the GER
tihcate 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 deed
OF the property, recitug in the deed substan-
TALLY the matters contained in the certificate.
ana that no person has redeemed the property
during the time allowed for its redemption
Such deed, duly acknowledged, is prima facie
evidence o. the regularity of all the proceed
ings had from the assessment 10y the Assessor
pu 10 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 oTveys 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 Inculn ORANGES, except the lien for 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 repurchasa
such property from the city at any time with
in three years next after the issuance of the
4 ueeu. upon paying 10 the City i've 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 snail execute
a deed at the expense OF the purchaser, con-
yeying 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 days notice by publication in some daily
newspaper OF the city, and the proceeds of the
sale shall belong to the city, and be paid into
the treasury.