The herald., 1898-10-19
III PROPOSED CITY oHARrER
Aneeles County as a Board of Equaliza-
olon Of State and County taxes.

t.s .Utc. 1J0. Inc meetingS OF salu 1SodIu VI
4aualiEati ton shall be. public and notice
q such meetings shall be given by pub
3lcafion at such time and in such manner
sha bs prey hsye oy Inc nower in
eiscrstion; to increase or diminish rn:
on said lists, both as TO real ana person.,
property; provided. that before any sucn
6ssessment shall be increased, due notice
shall be given to the owner or owners o. q
the property the assessed value OF wNcn
ef or owners shall have the opportunity
to lie heard before the. Board, unoeI
oath. Such notice shall be regulated IN
all respects by ordinance. ;,
After such list has been equalizeo' II
shall be returned to the Council
Sec. 1877. Every tax so levied shall have
>he force and effect Of Judgment against
Sae pei son ard property taxed, ana shaii
be and constitute lien. upon tne reai
property situated In said city so assessed
cr owned by the party against whom
such assessment is made. a.. ,o~
Every such assessment an the Nen
sSecution yhaI nays dny 'n ieved upon ali prop
erty owned by the party assessed. or oy
the unknown owner Of such property
The hen tudgment shall n r. not be satisfied
discharged until the tax assessed agalns!.
the property is paid. or the properly SOLD
for the payment Thereon.
Sec. 13s The city shall have such other
rights, claims and liens for the amount
OF such municipal taxes as may now o. Q.
people Of the State of California for and
On account of fhe assessment Of state ana
county taxes levied in Los Angeles Coun-
such municipal taxes, and enforcing such
tax lien. 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 ordi-
nance, regulate the time or times and the
method Of the collection Of said taxes
within each fiscal year, and prescribe by
what officers the respective duties apper-
ceedings, sales. certificates and convey
ances had, made. and executed by thGm r
force. effect and validity as Is or may
hereafter be given by law to like pro-
ocedings and acts in the matter or the
collections of state and county taxes in
said county.
Sec. 139 All sales for delinquent taxes
shall be made to the City OF Los Ang sies'
Sec. 14o. The Council may, by an order
entered upon its journal. extend Tor NOT
exceeding thirty days, the time fXed III
this article for the If):mance OF NY
act.
Sec. 1l. All fines and forfeitures r-'sing
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 for sale
Tor city taxes due thereon, the same snaii
be stiuck off and sold to the city IN lii.e
case and in like manner, and with ike eI-
feet as 1t may be struck OIL or sold to the
whon offarod for sale for state or
county taxes, and the Council SHAH nave
tho same powers and duties in relation 70
such properly as Is by law given 10 me
State Board of EQua liza ton in case CT a
sale tn tho state; and no certificate or re-
cespt need be delivered TO the Stato Con-
troller.
Sec 49, No city officer shall be requlr-
ed to send or transmit any statement or
report to any state officer or board.
Sec. 143. All papers and instruments re-
quired 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. 1H Whenever the Council shall
determine that the public interest requires
the construction. or acquisition. or com,
SlHn S"i1ang 0i school, bppi1drs
building, sewer. propertG water rights,
tlidges, Or other public Improvement or
utility. the cost of which, in addition -
the other expenditures ot the city. Will
Tor In any one year. they may, ny ordi-
nance, submit proposition to incur
debt for <rf h purpose md pr". Htu therein
as provided in Section Is of Article -XI of
the Constitution of this state and general
law or laws thereof; provided. that such
Indebtedness shall not beaI more 'har
five per cent. interest per annum, and
that no bond issued therefor shall be sold
for less than par value and 10 the nigh
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
properly is not seized of real estate in
said city sufficient to afford ample seoul
lty 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. 1is. 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,
and contain demand for the payment
of said tax within three days after the
service of said notice. Said notice shall
be served personally, or by leaving 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. if the tax demand still
gemains unpaid or payment thereof be
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. 147 The said sale shall be made
by him in the manner provided in Sec
tions $751; 1892, 3793. 1884 3795 and 1886 of
The Political Code of the State of Cali
fornia, provided that the newspaper rc-
ferred to in Section 1882 shall bo pubisht
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
If 1t he found that sum In eXcess of said
rate has been collected, the excess must
be repaid in the same manner rs other
demands against the city are pa q, to the
person from whom the collection was
less than the rate fixed has been collect
ed the deficiency must be collected as
other taxes on personal property are col
jected.
Sec. 149. Should the Board of Equaiza
tion reduce the valuatio for the same
year of the property so assessed. the
sum collected in excess of said reduced
valuation must be repaid in like manner,
TO the person from whom the collection
was made. ~ to his assigns. And if the
valuation of said property should be in
creased by said Board, then the deficiency
must he collected as other taxes on per-
sonal property are collected.