The record-union., 1893-01-26
JOHNSON'S VOTE.
TcoxrIHUED FROM r1FrH pAaE.l
CHAPTER NEUTRALITY-SUSPICIOUS..

lCON1lN u ED FhOA FIFTH PA6L.l
CHAPTER RxII.-REAssEssMEN
Section 2. Section 3990A. Whenever,
subsequent to The year 1879, an attempt
has been or may be made to assess prop
erty for the purpose OF taxation, and
whenever such assessment has been or
may be adiudged by any court of compe-
tent jurisdiction TO be tor any reason IN
valid, such property shall be reasSessed
for each year for which such assess ment
has been or may be adjudged invalid as
aforesaid, and such reassessment shall be
made and equalIzed and apportioned by
the same officers and boards, and at the
same time or times, as is or may be pre-
scribed by law for the assessment Of prop
erty of the same classes or kinds as the
property which is hereby required to be
reasSesSed. The reaSsessment of such
property shall be entered on the several
assessment rolls in the same manner that
assessments OF like property are required
by law to be entered for the year or years
during which such reassessment shall be
made. Upon property so reassessed, taxes
shall levied by the proper board or boards
at the same rates at which they were, or
should have been, levied for tile respect
i've year or years, for which any such re-
assessment may be made.
Section 3. Section 39J0B. All property
authorized to be reassessed under the
provisions of this chapter shall be re-
assessed, by the proper officers and
boards, at the value such property ought
1or each of such years TO have been as
sessed, to the person or corporation own
ing the same, II known, or if unknown,
then to unknown owners, under such
rules and regulations as are or may be
prescribed by law for the assessment Of
like classes OF property, and for the
equalization Of assessments thereon; and
the assessment and equalization thereof
and the levy and collection of taxes there
under shall be made by the proper oIi-
GERS, at the time, upon like notice ana in
the manner now or hereafter provided
by law for making assessments and equal
lZlng the same, and tor the levy and col
lection of taxes on like classes of prop
erty; and if the taxes 50 levied on such
reassessment shall become delinquent
there shall be added thereto and 10 the
amount thereof, the same percentage as
penalty for such delinquency as is added
10 other delinquent taxes on like classes
Of property, and such delinquent taxes
and penalties added thereto shall be
collected by the proper officers in the
manner now or hereafter provided by
law TOR the collection of delinquent taxes
and penalties upOu like classes of prop
erty; the collectors Of such taxes to allow
as credits thereon all payments heretofore
made on the tax as nrst levied on said
lnValld assessments.
Section 4. Section 3900C. Every officer
or board whose duty it is or NAV be to
make any such reassessment, shall pub
lISh or post as hereinafter provided a
general description Of all property sub
Ject TO reassessment under the provisions
OF this chapter, together with a notice
that such property viii be reassessed
under the provisions of this chapter for
certain fiscal year or years to be speci-
ned in said notice, and requiring all own
q -
need not be designated in said notice to
make and deliver 10 such assessing OIL
Ger or board verified statement regard
ing such property to be reassessed, at
such time or times, and setting forth such
matters as Is or may be prescribed by
law, relating to verified statements TO be
furnished any such assessing officer or
board, and relating to assessments for
purposes of taxation upon property OF
the same kind and class as that proposed
to be reasSeSsed. When such notice Is
published by the Assessor Of anv county.
or OF any city and county, the same Shall
De published for five successive publica-
tions OF. and in, daily newspaper pub
4lshed IN sad county, or city and county,
or II there be no daily newspaper
published in such county, or citv
and county, then by one publica-
ton thereof in any weekly news
paper published in such county, or
city and county, and if there be no news
paper published in such county. or CITY
and county, then by posting such notice
IN conspicuous place at the courthouse
OF any such county, or city and county.
such posting to be made at least ten daVs
prior to the first Monday in March OF the
year during which any such reassess-
ment IS proposed TO be made. Where
such reassesSment is proposed TO be made
by the State Board OF Equalization. the
said notice shall be published by the Sec
retary of said board for five successive
publications Of, and in. a daily neWspaper
published at Sacramento. All publica-
tlons Of any such notice in newspaper
as in this section provided shall com-
mence at least ten days prior TO the first
Monday OF March of the year during
which any such reassessment is proposed
to be made.
Section ). Section 39O0D. There shall
be no limitation as to the time III which
reassessments under this chapter may be
made, or in which actions for the collec-
ton Of taxes levied under this Act NAV
be commenced, and all provisions of law
now or hereafter provided in respect
to assessments, equalization, levy and
collection ottaxes shall, where applicable.
apply to reassessments, and TO levies and
collection of taxes made under the pro-
visions of this chapter.
Section 8. Section 39O0F, Whenever
in any action or suit for the recovery OF
taxes, there has been or may be failure
to obtain judgment for or to collect
such taxes by reason of the decision Of a
court Of competent jurisdiction that the
mode Of procedure, or the practice. or
the pleadlngS in any such action or suit
was, or were, or may be insufficient or
invalid, the officers who are or may be
required by law to collect such taxes are
hereby authorized and directed to insti-
tute and prosecute all requisite actions or
suits for the recovery Of such taxes, or
any portion thereof remaining unpaid
together with penalties and legal interest
thereon and for counsel fees thereon, and
Tor counsel fees incurred in the prosecu-
ton of any such action or suit. No iudg-
ment entered in any former action or
suit to recover such taxes shall be bar
TO such actions or suits provided for in
This chapter.
section Z. Section $500 F. No misnomer
OF the owner or supposed owner, or
other mistake relating to the ownership
OF any property reassessed under the
provisions of this chapter, shall, in any
wise Affect or lnYalidate the reasseSsnent
OF the same, or the taxes that may be
levied thereon, under such reassessment.
Section s. Section 5000. The provis-
ions OF this chapter shall apply to taxes
only, and not to assessments Ior local i'm
provements or street purposes.
Section 9. This Act shall take effect
from and after its passage.