The record-union. [volume] (Sacramento, Calif.) 1891-1903, 1892-04-05

the Collector must collect an addition OF five
per cent thereon: prOrtIed, hGtceceF, that the
entire tax on real property may be PAID at the
time the first instaliment is due; and p4-o-
ridcd, further. that the taxes on all pc sonaI
property, unsecured by real property shall be
due and p..5 abe Immediately af.er the assess
ment Of aid personal props 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 tie as
sessment book, and the Auditor must care
fully examine the same, and II satisfied that
the statements there appearing OF taxes dl e
and tnpaid are correct, lie must foot up the
amount or all taxes so due AND unpaid, an i
must settle with nm for the taxes paid, ana
require nom him the Ireasurer's receipt
therefor
SEC. IS. On the third Monday in May Of
each year. the Collector must attend az the
Office OF tie auditor, with tie assessment
book, and must furnish and liver 10 the
Auditor at said time a complete delinquent
list" OF ali persons and property then owing
taxes, In which list must be set down in ma
merieal or alphabetical order all matters and
things contained in tie assessment book and
relating TO delinquent persons or property.
The Auditor must carefully compare the de
linquent IiStn with the assessment book and
IL satisfied that it contains full ana true
statement OF all taxes que and unpaid he
must foot up the amount Of taxes SO remain
ing unpaid ana credit the Collector herewith
and must settle with him for the taxes and
Percentages therein, COiiScb-O since the de-
cember settlement, and require from nina the
Treasur.r'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 i've per cent.
added thereto, and within three days there
after deliver said delinquent list duly certl-
fed. 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
f4ggaG nrar T.ksAf.
aud the amount of taxes and costs due, oppo-
site each name and description, with the taxes
due Oh personal property added 10 the taxes
on real state, where the real estate Is liable
therefor or the Sc eFai taxes are cue nom the
same person. The expense OF the publication
shall be 81 charge against the city. The COT
Ieetor must append 10 aud publish with the
delinquent list notice that unless the taxes
delinquent. with the costs ana percentages,
are paid the real property upon which such
taxes are lien VIII be sold at public auction,
at q time and place designated il the notice.
The time OF sale must not be less than twenty
one nor more than tWenty-eignt days from the
first publication, and the place OF sale must
be ia front OF the County Courthouse of sac
ramento County. The publication must be
made once Il week for three successive weeks
IN some daily newspaper, or supplement
thereto, published in the city. copY OF the
publication. with the a6lGayit CT the C0llec
attached thereto that it Is a true copy of the
same, that the publication was made in q
newspaper, or supplement thereto, publishel,
IN the city. ana the date Of each appearance,
shall be fled with the City Auditor, which
affidavit shall De prin2a facie evidence OF all
the facts stated therein.
SEC. 80. The City Collector must collect in
addition 10 the taxes ana percentages due on
the delinquent list, fifty cents on eacn tract of
land separately assessed, as costs for pgerar-
ing the list.
SEC. 81. on the day liked for the sale. or on
some subsequent day 10 which he may post.
pone ii of Ynich he must give notice ty at
least one publication IN daily newspL Per
published in this city,, the Collector, between
the hours of U O'Clock a. NJ. and 3 2. NJ, must
sell at public auction the property advertised,
commencing at the Dead OF the list and con-
tinuing in the order published until com 3leted.
He may posi- one the day of commencing the
sale, or tie sale, from day to Gay, 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 cue
thereon may designate. in writing, to the Col
lector prior TO the sale what portion Of The
property he wishes sold. ii less than tie whole;
out ii he Goes not, then the Coliector may des-
1gn2te IL: ana 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 inuer ST. and pay the taxes, percentages
and costs atle, including Iifty cents Tor the uIl-
plIcate certificate OF SAFE, shall be the pur-
chaser. But III case there is no purchaser in
good faith for the same on the FIRST day the
property is offered tor sale, then when tie
property is offered the CATER for sale ana there
IS no purchaser in goou .alth for the same, the
whole amount OF property ass ssed shall be
Struck OH 10 JDS C1ty OF sacramento tie
purchaser, and the dupH ate certfica t. de-
livered to the City Treas ufer and filed Dy 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 he shall
be credited with the amount thereof in his
settlement with the Auditor.
SEC. 80. ii the purchaser does not pay the
taxes, percentages and costs before 10 O'Clock
n. 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 no
not be received on the sale OF any other prop
crty on the list.
SEC. 81. Before delivering any certificate OF
sale the Collector must enter in q book de
scription of the land s0ld, the date of sale,
purchasers name and amount paid, and regu-
iarly number the descriptions on the margin
of the book ana put q corresponding mum er
on each certificate which book must be de-
livered to the Auditor Such book must be
open 10 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, 81 GER
tihcate, dated on the day of sale, stating when
known the name of the person assessed q de-
scription of the land sold, the amount paid
the refor, that it was sold for taxes, giving the
amount and year of the asses snent, the name
of the purchaser, and spe cifying 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 oiilce OF Inc 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 tae CITY Treasurer.
for his use, of the purchase money and nifty
per cent thereon.
SEC. 95. Redemption of the property sold
may be made by the owner orany party in in
terest WITHIN twelve months from the date OF
tie sale. redemption must be made III gold
or silver CON- and when made to the Treas
uTer, he must credit the amount to the person
named in the Collectors certificate, and pay 1t
on demand to him or his assignee.
SEC. 90. on presentation OF the receipt of
the purchaser, or OF the treasurer Tor ais use.
OF the total amount OF redemption money the
Auditor must mark the word redeemed -
the date ana By whom redeemed, on the Ger
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 to the purchaser, or his assignee, q deed
OF the property, recitlng 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 oeed. duly acknowledged, is prima facie
evidence OF the regularity OF all the proceed
lngS h3u from the assessment by the Assessor
pa 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 for ia Xes
which may have attached subsequent TO the
sale. II property sold to the city of Sacra-
1nent0 for non-payment of taxes is not re-
deemed, the Collector or his successor in Office
must make TO the city q 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
deed. upon paying to the city tive times the
amount of the purchase price paid by the city
therefor, together with any other taxes and
assessments unraid thereon, and in the event
of such repurchase, the Mayor shall execute
deed at the expense of the purchaser, con.
Veying 10 hlln the interest of the city in and to
such property. If the property is not repur-
chased within three years, il 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 stall belong to the city, and be paid into
/ the treasury