The record-union., 1892-03-22

real property are delinquent and thereafter
the Collector must collect an addition of five
per cent. thereon: proUfded, hO,oeDer, that the
entire tax on real property may be paid at the
time the first instalinlent is due; and, pro-
ptded, fRrtasT, that the taxes on all personal
property, unsecured by real property, shall be
due and payable Immediately afler the assess
ment OF said personal property is made.
SEC. 81. On the third Monday in Decem-
Der OF each year the City Collector must at
tend at the office of the Auditor with the as
sessnent book, and the Auditor must care
fully examine the same, and il satisfied that
the statements there appearing OF taxes due
and unpaid are correct, he must foot up the
must settle with hum 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 deliver to the
Auditor al said time complete delinquent
list of al 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 TO delinquent persons or property.
The Auditor must carefully compare the ''de-
linquent list with the assessment book, and
II satisfied that IL contains full and true
statement of ali 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's receipt therefor. After such set
tlement with the Collector the Auditor must
charge the Collector with the amount of taxes
due ON the delinquent list, with hve per cent.
added thereto, and within three days there
after deliver said Delinquent list" duly certl-
fed, 10 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
and description OF the property delinquent,
and the amount of taxes and costs due. opDO-
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
snail De charge against the city. The Col
lector must append to and publish with the
delinquent list q 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 az public auction,
al 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 some daily newspaper or supplement
thereto published IN the city. A copy of the
publication, with the affidavit of the Collector
attached thereto that it is q 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,
affidavit shall be prina facie 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
iand 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 (of which he must give notice by at
least one publication in daily newspaper
published in this city,, the Collector between
| O'Clock 4 2 u M
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 tue sale, from day to day, but the sale
must be completed within three weeks from
the day first fixed.
SEC. 80. 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 10 the sale what portion of the
property he wishes sold, If less than the whole;
but if he does not, then the Collector may des-
ignate 1t; 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 interest, and pay the taxes, percentages
and costs due, including fifty cents for the du-
piicate 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 thereafter for sale and there
is no purchaser in good Iaith for the same, the
whole amount of property ASSES 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 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. IL 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 resod for the taxes and costs, and the bid
of the person refusing TO make paymentshall
not be received on the sale of any other prop
erty on the list.
SEC. "a. Before delivering any certificate OF
sale the Collector must enter in a book de-
scription of the land Sold the date OF sale
purchasers name and amount paid, and regu-
larly number the descriptions on the margin
OF the book and put corresponding number
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, a cer-
titicate dated on the day of sale, stating (when
known) the name of the person assessed, a 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 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 only diyested b.
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 1t
on demand to him or his assignee
SEC. 90. On presentation of the receipt of
the purchaser, or OF the Treasurer for his use
OF the total amount OF redemption money, the
Auditor must mark the word redeemed -
the date ana by whom redeemed, on the cer-
tificate and in the margin of the book where
the entry of the certificate is made.
SEC. 81. If the property is not redeemed,
the Collector, or his successor in Office, must
make 10 the purchaser, or his assignee. a 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 its REDEMPTION
Such deed, duly acknowledged. is prima flcie
evidence of the regularity of all the proceed
ings had from the assessment by the Assessor
pu to and inclusive ofthe execution the deed,
and that the grantee named il 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. 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 the purchase price paid by the oity
therefor, together with any other taxes and
assessments unpaid thereon, and in the event
OF such repurchase, the Mayor shall execute
u deed at the expense OF the purchaser con-
yeying TO him the interest of the city in and to
such property. lfthe 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 10 the city, and be paid into