The herald., 1898-10-28
m PROPOSED crTx CHARTER
Angeles County, as a Board Of Equaliza-
don OF State and County taxes.

Bee. 1856 The meetings of said Board Of
Equalization shall be public ana notice
iication at such time and in such manner
as shall be provided by ordinance. The
said Board shall have the power. In its
discretion, to increase or diminish The
amount Of any or all of the assessments
on said lists, both as to real and personal
property; provided, that before any such
assessment shall be increased, due notice
shall be given to the owner or owners . OF OF
the property the assessed value OF when
Is sought to. be increased, and such own
to be heard Before the Board, under
oath. Such notice shall be regulated III
all respects by ordinance. ..
After such list has been equalizeo' II
shall be returned to the Council.
6ec 1877. Every tax so levied shall have
the force and effect of judgment asainsii
the person and property taxed, ana shaiI
be and constitute a lien upon the real
property situated in said city so assessed
or owned by the party against ~hom
Every such assessment an the lien
thereof shall have the force and effect OF
an execution duly levied upon az prop.
erty owned by the party assessed. or by
the unknown owner of such property
when assessed to an unknown owne~.
The judgment shall not be satished no,
discharged until the tax assessed against
the property is paid. or the property sold
for the payment thereon.
rights, claims and liens for the amount
OF such municipal taxes as may now o.
hereafter be given to or exercised by the
people of the State of California for and
on account of the assessment of state ana
county taxes levied in Los Angeles Coun-
ty The mode and manner of collecting
tax lien, and the proceedings thereafter.
shall substantially be the same as the
mods and manner at the time prescribed
by law for the collection OF state an ana
however, that the Council may, by orol-
nance, regulate the time or times ana the
method of the collection OF said taxes
within each fiscal year, and prescribe by
what officers the respective duties apper-
tanning to such collection and enforco-
ment Shall be performed. All such pro
ceedings, sales. certificates and convey
ances had, made, and executed by them
in pursuance thereof. shall be of like
force, effect and validity as Is or may
hereafter be given by. law to Ike Pre-
6eedings and acts in the matter of the
collections Of state and county taxes In
said county,
Sec 1885, All sales for delinquent taxes
shall be made to the City of Los Angeles,
unless otherwise regulated by ordinance
Sec. I4e. The Council may, by an order
entered upon its journal. extend for not
exceeding thirty days, the time fixed in
this article for the performance OF aay
act.
See. III All fines and forfeitures Using
under the revenue and taxation laws as
applied to the city, may, in civil cases be
recovered in the name of the city, ana;
together with all other moneys collected
or received by any officer of the city, un-
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 shail
be struck off and sold to the city in like
case and in like manner. and with like et-
feet as 1t may be struck off or sold to the
state when offered for sale for stare or
county taxes, and the Council shall have
the same powers and duties in relation to
such properly as is by law given to me
State Board of Equalization in case ct a
sale to the state: and no certificate or re-
ceipt neod be delivered 10 the Stato Con-
troller.
Sec. 49, No city officer shall be requ'r-
ed to send or transmit any statement or
report to any state officer or board.
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 $ applied to the City, be in ike
recorded by the County Recorder of Los
Angeles County.
Sec. 144. Whenever tho Council shall
determine thai the public interest requires
fhe construction. or acquisition, or com.
building, school building, high-school
building, sewer, propertN water rights,
bridges. or other public Improvement or
Utility, the cost of which, in addition t.
the other expenditures OF 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 src h purpose and proceed therein
as provided In Section IS of Article KI of
the Constitution of this state and general
law or laws thereof; provided, that such
Indebtedness shall not bear more thar
five per cent. interest per annum, and
that no bond issued therefor shall be sold
for less than par value and TO tho hisn-
est bidder, after advertising for scaled
proposals therefor.
See. 145. 1t shall be the duty of the
Assessor to collect the taxes on all per-
sonal property, when the owner of said
property is not seized of real estate in
said city, sufficient to afford ample secur-
ity for the collection OF said taxes
In all such cases he shall be governed IN
fixing tho 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 a notice in
writing, which shall certify the assessed
valuation of the property, the rate of tax
alton, and the amount of tax payable,
of said tax within three days after the
service of said notice. Said notice shall
be served personally, or by leaving a copy
OF the same at the last known place OF
residence of the pdrson whose property Is
so assessed.
Upon the expiration of soid three days
after such service, if the tax demand still
remains unpaid or payment thereof bs
not secured to the satisfaction of the 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. 1i7. The said sale shall be made
by him in the manner provided in Sec
tons 3791, 1852, 1898, 1874, 1925 and 3i96 of
The Political Code of the state of Cali
ferred to in Section 1922 shall be published
in the City of Los Angeles and shall be
designated by the Council.
Sec. 1i8. AS soon as tho rate s fixed for
the year in which such collection is made.
If it be found that sum in excess ofsaii
rate has been collected, the excess must
be repaid in tho same manner rs other
demands against the city are paid, to tho
person from whom the collection was
less than the rate fixed has beon collect
ed the deficiency must be collected as
other taxes on personal property are col
lected.
Sec. 1i9. Should the Board of Equaliza-
tion reduce the valuation for the same
year of the property SO assessed. the
sum collected in excess of said reduced
valuation must be repaid in like manner,
10 The person from whom the collection
Valua ton of said property should be in
creased by said Board, then the deficiency
must be collected as other taxes on per-
sonal property are collected.