The herald., 1898-10-18
- 1noroszD crrx cHA1rzR
knreles County, as . Board Of EQualisa-
tn Of State and County taxes.

A1UeIeg County, as Board OF EQuan1a-
TN Of State ana County taxeA
Bee. lse The meetings of said Board OF
UQuaIi1Ation shall be. public and notice
Hcaticn ton At sas such time asi ana in such manner
ala l Board a !haiI H'1s have - the power. in its
g. G sny cr al Of of the @asa
on nald lists, both as to real and personal
property; provided. that before any such
assessment shall be increased. due notice
the property the assessed value Of which
II sought to be increase and such own
er or owners shall have tHs opportunity unity
oath. Such notice shall be regulated in
all respects by ordinance. -.
After such list has been equalized, II
<hsu be returned to the Council.
Sec. 1877. Every tax so levied shall have
xhe force and effect Of Judgment against
the pei son and property taxed. ana sha!t
property situated in said city so assessed
or owned by the party against whom
such assessment Is made. ~. ~
thereof shall have the force and erect or
an execution duly levied upon all prop
erty owned by the party assessed. or py
when assessed to an unknown owne~.
The Judgment shall not be satisfied no.
discharged until the tax assessed against
for the payment thereof.
Hec 1888. The city shall have such other
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
fy. The mode and manner Of collecting
such municipal taxes. and enforcing such
tax lien, and the proceedings thereafter,
shall substantially pc the se same as tsG
by law for the collection Of state and
county taxes in said county; provided,
however, that the Council may. by ordi-
method Of the collection OF said taxes
within each fiscal year, and prescribe by
what officers the respective duties apper-
ment Shall be performed. All such pro-
ceedings sales. certificates and convey
ances had. made. and executed by. them
force. cffect and validity as is or may
hereafter be given by law to like pro-
ceedings and acts in the matter of the
collections of state and county taxes in
said county.
Sec. l3s All sales for delinquent taxes
shall be made to the City Of Los Angeles,
Sec. 40. 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 nav
act.
Sec. III, 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. and:
together with all other moneys collecteu
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
&aw pfk for d,r
be struck of and sold to the city In like
case and in like manner, and with like ef-
feet as 1t may be struck of or sold to tne
state when offered for sale for. state or
county taxes and the Council shall have
the same powers and duties in relation 10
such proper ty as is by law given to mo
State Board OF Equaliza ton In case CT
sale t0 tho state; and no certificate or re-
cespt need be delivered 10 the Stato Con-
troller.
Sec. 142. No city officer shall be requr-
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 liks
recorded by the County Recorder OF Los
Angeles County.
Sec. IA. Whenever the Council shall
determine that the public interest requires
building, school building, high-schooi
building. sewer. propert% water rights,
I,idgss Or other publc p SHdIin1 o. f
the other expenditures CT the city, will
exceed the income and revenue provided
for in any one year, they. may. by ordi-
nance, submit a proposition to incur a
r1o1,k fnr n nj .,f>1 al q
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 man
that no bond issued therefor shall be sold
for less than par value and TO tho 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
property 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. 146 Immediately after fixing the
assessment of such property he shall
serve on its owner or owners notice in
writing, which shall certify the assessed
valuat tion 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
remains 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 379l 1892. S793, 1894. 3795 and 3796 of
the Political Code of the State of Cali
fornia, provided that the newspaper re-
ferred to in Section S792 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 yeaI in which such collection is made
If 1t be found that a sum in excess ofsaid
rate has been collected the excess must
be repaid in the same manner rs other
demands against the city are paid to the
person from whom the collection was
made, or to his assigns. And if Il sum
AtsS tHuli tuc idtc iAei pceu tplleCt-
ed the deficiency must be collected as
other taxes on personal property arc COL
lected.
Sec. 149. 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,
to the person from whom the collection
YVES made. or to his assigns. And if the
ation of said property should be in
Sod hN Su ID % dali. .in.,