The herald., 1898-10-20
- xAorosnD CITY cHARrER
Xogeles County, as q Board Of EQualisa-
~ Of State and County taxes.

81 - M0x O09O O4x8 OAA1~4 80
Is q & STATE sss's ana + county S1'S tases. 1s -
Zee. l36. The meetings Of said Board o.
1Qualltation shall be. public and notice
e such meetings shall be given by pub
81 shall be provided by ordinance. The
64id Board shall have the power, in It's
discretion. to increase or diminish ~
% said lists, both as to real and personal
3 property; provided, that before any such
6ssessment shall be Increased, due notice
ohall be given to the owner or owners OF
{he property the assessed value OF whicn
q sought to be increased, and such own
e or owners shell shall have M the or opPoriundeey nndey
OATH Such notice shall be regulated IN
al respects by ordinance. =. :.
After such list has been edpa'iAeo' II
Sec. 1s7. Every tax so levied shall have
me person ana property taxed, and shall
property situated in said city 50 assessed
OF owned by the party against whom
such assessment Is made.
Every such assessment an the lien
thereof shall have the force and erect OF
an execution duly levied upon al prop
erty owned by the party assessed. or by
the unknown owner of such properly
when assessed to an unknown ownes.
discharged until the tax assessed against
the property is paid. or the property sold
for the payment thereof.
Sec. 1873. The city shall have such other
rights claims and liens for the amount
OF such municipal taxes as may now Q.
people of the State of California for and
on account of the assessment Of state ana
county taxes levied in Los Angeles a',S3;ns C9nn.
such municipal taxes. and enforcing such
tax llen,. and the proceedings thereafter.
shall substantially be the same as the
BY law for the collection Of state and
county taxes in said county; provided.
however that the Council may, by 9rdi-
method Of the collection of said taxes
within each fiscal year. and prescribe by
what officers the respective duties out fppea afppea
ment Shall be performed. All such PRO
ceedngs, sales. certificates and convey
naa mafs sha se R
force. effect and validity as is. or may
hereafter be given by law to like pro-
Seedngs ana "a af,s stase IN and dne county taxes
said county.
shall be made to the City of Los Angeles,
unless otherwise regulated by ordinance
Sec. 140 The Council may. by an order
entered upon it's journal, extend for not
exceeding thirty days. the time fixed In
this article for the peIf )-mante u rtF
act.
Sec. 141. All fines and forfeitures Using
under the revenue and taxation laws as
applied to the city, may. in civil cases, ne
recovered in the. name OF the city, ana,
together with all other moneys collected
or received by any officer Of the city. uh-
der said laws, shall be for the use of the
city. When real estate is offered Tor SAFE
for city taxes due thereon, the same shall
be stIuck off and sold to the city in like
case and in like manner, and with ike el-
fect as 1t may be struck of or solo 10 tne
state when offered for sale for state or
the same powers and duties in relation to
such property as is by law given TO ne
State Board of Equa lizato In case CT
sale tu tho stale; and no certificate d re-
ce!pt need be delivered 10 the Statc Con-
troller.
Sec. 142. No city officer shall be requir-
ed to send or transmit any statement aal or
Sec. 143. All papers and instruments re-
Qured to be filed or recorded with or by
the County Recorder by the revenue and
taxation laws of this state, shall, under
said laws as applied to the City. be in like
manner and with like effect, filed with and
recorded by the County Recorder Of Los
Angeles County.
Sec. 144. Whenever the Council shall
determine that the public interest requires
the construction. or ACQUISITION. or com, com,
BdHin Bndins Of schoo bnpids
building. sewer, property water rights.
Elidgee, other public improvement; or
utility. the cost of which, in addition -
the other expenditures ot the city. will
exceed the income and revenue provided
for in any one year, they may, by ordi-
nance, submit proposition to incur
debt for such purpose md pr.> !cd therein
a . cd ir, Of Il n
the Constitution of this state nnd general
law or laws thereof; provided, that such
I Indebtedness shall not bear more mar
five per cent. interest per annum, and
for less than par value and 10 the nigh.
est bidder, after advertising for scaled
proposals therefor.
Assessor to collect the taxes on all per-
sonal property. when the owner of said
properly is not seized of real estate in
said city sufficient to afford ample seoul
ity for the collection of said taxes
In all such cases he shall be governed In
fixing the amount of the tax by the rate
OF the tax levy for the preceding year.
Sec. 14s Immediately after fixing the
assessment of such property he shall
serve on its owner or owners q notice in
writing, which shall certify the assessed
valuation of the property, the rate of tax
and contain a demand for the payment
of sad tax within three days after the
service of said notice. Said notice shall
be served personally, or by leaving n copy
OF the same at the last known place of
residence of the person whose property IS
SO assessed.
Upon the expiration of said three days
after such service. ii the tax demand still
Semains unpaid or payment thereof be
not secured 10 the sa atisfaction Of tie City
Attorney and City Assessor, the Assessor
shall forthwith proceed to collect the
same by seizure and sale of any personal
property owned by the delinquent.
Sec. 147 The said sale shall bc made
by him in the manner provided in Sec
the Political Code of the State Of Cali
fornia provided, that the newspaper rc-
ferred to in Section 1892 shall be published
In the City of Los Angeles and shall be
designated by the Council
Sec. 14S AS soon as the rate is fixed for
the veal in which such collection Is made,
II 1t he found that sum in excess of said
rate has been collected, the excess must
be repaid in the same manner as other
demands against the city are paid, to the
made, or to his assigns. And if sum
less than the rate fixed has been collect
ed the deficiency must he collected as
other taxes on personal property arc col
lected.
Sec. 1s9. Should the Board Of Equallza-
tion reduce the valuation for the same
year OF the property SO assessed. the
sum collected in excess of said reduced