The herald., 1898-10-31
MN PROPOSED CITY CHAPTER
Angeles County as Board of Equalza-
ton Of State and County taxes.

ton OF state ana county taxes.
Sec 136 The meetings of said Board OF
, Equalization shall be public and notice
of such meetings @ shall PC !, given wen py pner
Ss shall be provided by ordinance. The
+ said Board shall have the power, in its
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
the property the assessed value OF wnich
is sought to be increased, and suen ,,n;ty OWN
: to he heard before the Board, under
oath. Such notice shall be regulated IN
all respects by ordinance - ,
After such list has been equal2eo' II
shall be returned to the Council
Sec 137 Every tax so levied shall have
the person and property taxed, ana snail
be and constitute a lien upon the real
property situated in said city so assessed
or owned by the party against whom
such assessment is made. 81
Every such assessment an the lieh
thereof shall have the force ana cree. & OF
erty owned by the party assessed. or !y
the unknown owner of such property
The Judgment shall not be satisfied no,
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 o.
hereafter be given to or exercised by the
people of the State of California for anG
on account of the assessment of state ana
county taxes levied in Los Angeles Coun-
fv, The mode and manner of collecting
such municipal taxes, and enforcing such
tax lien, and the proceedings thereatter,
shall substantially be the same as tho
mode and manner at the time prescribed
BY law for the collection of state and
county taxes in said county; provided
however, that the Council may, by or6l-
nance regulate the time or times ana the
method of the collection OF said taxes
within each fiscal year, and prescribe by
tainng TO such collection and enforc,-
nent 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 10 Ike pro
collections of state and county taxes in
said county.
Sec 1s9 All sales for delinquent taxes
shall be made to the City of Los Angeles,
unless otherwise regulated by ordinance
Sec. 14o. 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 ct h-N
act.
Sec. al All fines and forfeitures r-'sns
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 or the
city When real estate is offered Tor SAFE
for city faxes due thereon, the same shaii
be struck off and sold to the city IN ili.s
case and in like manner. and with like ell
feet as 1t may be struck OIL or sold 10 'lo
state when offered for sale for state or
county taxes. and the Council shall have
the same powers and du les in relation 10
such property is by law given to ne
State Board of Equaliza ton In case or
sale tn tho state and no certlncate OF re-
cept need be delivered TO the Stato Con-
troller.
Sec. 142. No city officer shall be reaur-
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, undei
said laws applied to the City, be in lks
manner and with like effect, filed With aud
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 , eon,
building, sewer, property water rights
Glidees, or other public improvements or
utility. the cost of which in addition e q
the other expenditures OF the city, Will
exceed the income and revenue proVlded
for in any one year, they may, by ordi-
nance, submit proposition to incur
debt for -tfh purpose and pros 2cd therein
/. as.iirovided in Section Is of Article XI of
the Constitution of this state and general
law OF laWs, thereof; provided, that such
indebtedufss shall not bea, more 'h'n
Il .t.E t,,.1 Nuk
xs Rei Sat sg{isl sfS sha an Be- sod q.
est bidder after a9<rtismg -for sealed
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 secul-
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. Jag. Immediately after fixing the
assessment of such property he shall
serve on It's owner or owners a notice in
writing, which shall certify the assessed
alton. and the amount of lax payable,
and contain a demand for the payment
of said tax within three days after the
service of said notice. Said notice shall
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
temains unpaid or payment thereof be
not secued to the satisfaction of the CITY
Attorney and City Assessor the Assessor
shall forthwith proceed to collect the
same by seizure ana sale of any personal
property owned by the delinquent.
Sec. 1i7. The said sale shall be made
by him in the m8rner provided in Sec
tions 37g1, 2792, 57y3, 3794, 3795 and 1896 of
The Political Code of The State Of Cali
ferred to in Section a,92 shal be published
In the City of Los Angeles and shall be
designated by the Council.
Sec 14S AS soon as the rate i fixed for
tho year in which such collection IS made,
# It be found that a sum in excess Of said
rate has been collected, the excess must
be repaid in the same manner us other
demands against the city are paid, 10 the
made, or to his assigns. And if sum
less than the rate fixed has beon collect
ed the deficiency must be collected as
other taxes on personal property arc col
lected.
Sec. 149. Should the Board of Fqualiza-
ton reduce the valuation for the sane
year of the property 50 assessed the
sum collected in excess of said reduced
to the person from whom the collection
was made. or to his assigns. And II tine
valuation Of said property should be in
creased by said Board, then the deficiency