The record-union., 1892-04-06

entire tax on real property may be paid al the
time the first installment is due; and pro-
Uided, further. that the taxes on all personal
property, unsecured by real property. SHAH bs
due and payable Immediately afger the assess
Hlent OF said personal prop roy 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
SeSSment book. and the Auditor must care
fully examine the same ana If satisfied tnat
the statements there appearing OF taxes d e
and unpaid are correct, ne must loot up the
amount OF al taxes 50 due and unpaid, and
lnust settle with ham for the taxes paid, ana
REQUIRE from him the Ireasurer's receipt
therefor
SIC IS. On the third Monday In Nav OF
each year. the Collector must attend at the
office Of tie Auditor, with tie assessment
book, and must furnish and liver to the
Audloof az sald time a. complete delinquent
iISt OF al persons and property then owing
taxes, in which list must he set down in ns-
merieal or q lphabetieSl order all matters and
things contained in the assessment book and
relating 10 delinquent persous or property
The Auditor must carefully compare the ''de-
bnquent list" VITA the assessment book, aad
II - tisned that 1t contains full anG true
statement oE all taxes que and unpaid, lie
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
cem6er settlement, and require from hiln the
1TeaSurerS receipt therefor. After such Sel-
tieInent with the Collector the Auditor must
ehafGe the Collector with the amount Of taxes
due on the delinquent list, with tive per cent
added thereto, and within three days there
after de.iyer said delinquent list duly certI-
ned, TO such Collector.
SEC. 80. On or within five days before or
after the first Monday of June IN each year
the Collector must publish the delinquent list
Nhish must contain the names OF the parSoGS
an1 description OF the property delinquent
and the amount OF taxes ana costs due. Oppo.
site eacn name and description, with the axes
Cue on personal property aided 10 the taxes
on real estate where the real estate is Liable
| therefor or tAe seN erdl taxes are que from tae
same person. The expense o. tie publication
snail be q charge against tie city. Tie Coz
Jector must append 10 and publish with tue
delinquent list n notice that unless the Ia 1es
delinquent. with the costs and percentages,
are paid the real property upon which sucn
! taxes are a lien VIII be SOLD ct public 9rctioa,
at q time and place designated in The notice
Inc time OF sale must not be less than twenty
one nor more than twellty-eignt days from the
first publication, ana the place Of sale must
be in front of the County Courthouse Ot sac
raInento County. The publication must be
made once week for three successive weeks
IN some daily newspaper, o. supplement
thereto, published IN the city. 4 copy Of the
publication, with tue AFFIDAVIT Of the Collector
attached thereto taat II is a true copy of the
same, that the publication was made in a
newspaper, or supplement thereto. published
IN me city, ana the date Of each appearance,
snail be hled with the City AuCilor. which
affidavit Shall be priIna flcie evidence Of all
the facts stated therein.
SEC. 90. The City Collector must collect, IN
| addition to the taxes and percentages dEe on
tae delinqu mt list. tItg cents on eaJcn act OF
land separately assessed, as costs for pre- ar
ing the list.
SEC. 81. on the day fxel for the sale, o. o.,
some subsequent Gay To which he MAJ pest
pone il tof which he must give notice " at
least one publication il a daily newspaper
published III this city) the Collector bel tvt.eD
the hours of 0 O'Clock 4. NJ and 5 r NJ must
sell at public auction the property advertised,
commencing at the heaa OF the list and con
tinuing in the orderpublished until com leled.
lie may post one tue gay of commencing the
sale, or tae sale, from cay 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 rea! estate offered for sale tor taxes cue
thereon may designate, in writing, to tie Col
lector prior TO the sale what portion Of the
property he wishes sold. if less than tie whole;
out II he Goes not, then the Collector may des-
ignate ii; and the person who will take the
| least quantity OF the land. or III case an undi-
yiQed Interest is assessed, the smallest portion
OF the inter, s.! and pay gne taxes, percentage
and COSTS Cue, including nifty cents Tor t.le ul-
picate certificate OF saie, sh;dl be the pur-
chaser. But IN case there Is no purchaser III
good faith for the same on the nrst day the
| property is offered for sale. then when the
property is offered the eafter for ami there
is no p purchaser in goou istitn for the same the
whole amount of property ass, sed sAall be
strt Ok OF to The City OF Sacl amento as the
purchaser, and the dupli ate certificate de-
liyered TO the City Tresls ufer and filed by him
in his Office; and in such case the Collector
shall make an entry ''Sold to the city, on the
as sessment book opposite the tax, and ne snail
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
\. NJ. OF the following day, tAe property. on
the next sale day, before the regular sale, must
be resold Tor the taxes ana costs, ana the bid
of the 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 book de
scription OF the land sold, the Gate of sale,
| purchasers name and amount laid, and rcgl-
iarly number the descriptions on the margin
of the book and put q corresponding mum ger
on each certificate, which book must be de-
livered to the Auditor. Such book must re
open to public inspection, without fee when
not in ac5ual use. After receiving the amount
OF taxes, percentages and costs, the Collector
must make out and sign, in duplicate. a GER
tificate, dated on the day of sale stating when
knowny 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 asses siuenJ, the name
OF the purchaser, ana speclfylng the time
when the purchaser Will be entitled to deed.
one copy OF such certificate saal be delivered
to the purchaser and the othsr snail be filed III
the office OF the City Auditor: and upon the
fling OF such certificate TIE lien OF, The city
vests in tine purchaser, and Is oaly diVested by
the payment 10 him, or TO the City Treasurer,
for his use, OF the purchase money and Efty
per cent thereon.
sac. 95. Redemption OF the property sold
may be made by the owner orany party in in
terest within twelve months from the date OF
the sale, Redemption must be made in gold
or silver coin, and wnen made to the Treas
ureT, he must credit the amount to the person
named in the Collectors certificate and pa, it
on demand to him or his assignee.
SEC. 50. On presentation of the rec 1ipt OF
! the purchaser. or OF the Treasurer for mis- use
| OF the total amount OF redemption money Sc
the date ana by whom redeemed on the GER
titicate and in the margin OF the book wnere
the entry OF the certificate is made.
SEC. 81. If the property is not redeemed
the Collector, or his successor in Office. must
make to the purchaser, or his assignee, q de cd
OF the property, reciting in the deed subsiar-
tally the matters contained in the certificate.
and that no person has redeemed the properly
during the time allowed for it's redemption
Such deed, duly acknowiedged; is prina tace
evidence OF the regularity or all the proceed
ings had from the assessment by the Assessor
pu toaHd inclusive OF the execution Of the deed
and that the grantee named in the deed is
owner of the property deScrib ed 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
or al membranes, except the lien tor taxes
which may have attached subsequent to the
sale. II property sold to the CITY of Sacr;4-
mento for non-payment of taxes is not re-
deemed, the Collector or his successor in ofiice
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
ia three years next after the issuance of the
deed, upon paying TO 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 shall execute
q deed at the expense of the purchaser con.
Veylng TO him the interest OF the city in and 10
such property. Ifthe property is not repur-
chased within thee years, il shall, at such
time as the Board of Trustees direct be sold
at auction 10 the highest bidder, after at least
ten days notice by publication ia some daily
newspaper of the city, and the proceeds of the
sale shall belong TO the city, and be paid into
the treas ary.
SEC. 9S. rhe City Collector shall, after the
first Monday in February in each year, collect
tue taxes due on personal property, except
ana sale at public auction of any personal
properly owned by the delinquent. The sale