The herald., 1895-06-15
The Ordinance for Its Enforce
ment Coming Up Today
TO KNOCK OUT TAX SHARKS
That Is Why the New Law Was
Passed
The City VIII Hereafter Become the Owner
Of Delinquent Tax Property and Owners
Have Five Years for Redemption

Among the matters which will be pre-
s.nted at the adjourned session of the
city council this afternoon will be the
draft OF an ordinance providing for the
sale of property for delinquent city taxes
to the city instead of the individual as
heretofore done. This ordinance, which
has been prepared by the city attorney
and city clerk, makes applicable 10 the
assessment and collection of city taxes
the provisions OF the law enacted at the
last session of the legislature, commonly
KIN own as the Bula tax bill.
Heretofore the law has provided that
where property was sold for taxes the
owner should have twelve months within
which to redeem the same by the pay
ment of penalty of so per cent. and that
il not redeemed within twelve months
the purchaser could obtain a tax deed,
which placed the property owner at the
mercy OF the tax purchaser as to the
amount which he would be obliged to pay
to redeem his property and remove the
cloud caused by the tax title.
The new law provides that all property
upon which ths tax is delinquent snail
be sold to the city OF Los Angeles by
operation of law, and prov ides that the
property owner shall have five years
within which to redeem with an increas-
ing scale of penalties. which shall be 10
per cent for the first six months, 90 per
cent for the second six months, and 20
per cent additional for each year or frac-
tion OF year after the first, together with
per cent interest from the time of sale
TO the city, and also provides that
notices of the sale of property must be
stamped upon the tax receipt covering
the poperty sold for each succeeding year
until a redemption is made. The ordi-
nance further provides that where ever
property has been sold for taxes the
owner shall be estopped from making a
redemption until he shas paid all taxes
upon the.same property subsequent to the
time of such sale.
This ordinance is claimed by those who
are advocating it, is sufficiently severe in
lst penalties and operation to compel
those who desire 10 shirk the payment of
taxes to pay the same, while at the same
time it gives those whose property has
been sold through misfortune or ignor-
nnce the opportunity of redeeming by the
payment OF a moderate penalty. AS an
example as to how the law would work
in actual operation were man to allow
his property to be sold and not redeem
it until the expiration of the time allow
ed for redemption by the ordinance, the
following illustration will be explanatory:
Supposing that the property was sold for
500; amount of penalty five years, $l00;
amount of interest. five years at ~ per
cent. S35; total. $235. If the ia xes which
were assessed against the same property
has not been paid during the five con-
secutive years, the second years taxes
would amountito:$20S; the third year, ,$1S1,
the fourth year. 1854; the last year, $127:
or total for the five years of $905 upon
an original tax of 500 per annum on $500
for. the five years thus making the penal
ty total OF S405, or an average of 811a
per cent upon the original assessment.
1t will thus be seen that while the gen.
eral workings of the law lightens the bur-
den of the unfortunate property owner,
to those who desire to take advantage OF
its leniency and allow their property to
run without redemption for the limit of
the time allowed by the ordinance, the
penalties will be more extreme than those
provided by the persent ordinance. in
such a case as the one above cited the or
dinance makes it compulsory upon the
property owner to redeem all of the sales
standing against the property at one time
and does not permit him to redeem the
first without those that have been subse-
uuentlyfsold.