The herald., 1898-10-13
Angeles County, as Board OF Equahza-
ton Of State and County taxes.

(
AsseM.ss g County; ss c,,, Board q 9s & Eauansa-
Sec, 1se The meetings of said Board OF
Equalization shall be public and notice
ef such meetings shall be given by pub
licntton. at such time and in such manner
ssid ss; Board shall have the power. in its
+ discretion, to increase or. diminish the
Gf any y 9r an OF & sns ana nsrsenas
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 or wnicn
IL sought to be Increased, and such own
er or owners shall have the opportunity
to 10 beard before The BTssH psraiatsa sadsr n
all respects by ordinance. ..
After such list has been eguali1ed, 1t
shall be returned to the Council.
Sec. 1877. Every tax so levied shall have
the force and effect of a Judgment againS,
the person and property taxed. apd p snail shall
property situated in said city so assessed
or owned by the party against whom
SUCH assessment , IS made, IN ,be lie,
thereof shall have the force and effect of
an execution duly levied upon all prop
the the unknown I n owner M Of such property
The Judgment shall not be satisfied noa
diScn1IReu
the property is paid, or the property sold
for the payment thereof
Sec. 1888. The city shall have such other
rights, claims and liens for the amount
Of such municipal taxes as may. now oi
hereafter be given to or exercised by the
On aop,c acccunt VI @ Of the assessment Of state ana
county taxes levied In Los Angeles Coun-
y. The mode and manner q o,nL c,1lleetinSS snS
and fhQ nFO(pRdinRS thereafter,
shall substantially be the same as the
mode and manner at the tine prescribed
ey eSuny sy tS1 ss..s se in sd County SS provd M
however, that the Council may, by ordi-
nanoe regulate the time or times and tbs
within each fiscal year, and prescribe by
what officers the respective duties appes-
taning t. such collection an and s,,an enforce rrS
eai osednss ssa salssp Is eersacates and convey
ances had, made and executed by. them
10 pursuance thereof, shall be of like
hereafter be given by law to like pro-
6eedings and acts in the matter of the
collections Of state and county taxes in
said county.
SEQ. lss, All sales for delinquent taxes
shall be made to the City Of Los Angeles,
unless otherwise regulated by ordinances
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 OF nay
act.
Sec. III All fines and forfeitures rrsng
under the revenue and taxation laws as
applied to the city, may, In civil cases, ee
recovered in the name of the city, and,
together with all other moneys collected
or received by any officer of the city, IN
der said laws. shall be for the use or the
city When real estate is offered for sale
for city taxes due thereon. the same shall
be stiuck off and sold to the city In liks
case and In like manner, and with IKE eI-
feet as It may be struck OIL or sold TO me
county taxes, and the Council shall nave
tho same powers and duties in relation 70
such properly as is by law given TO me
sale tn tho state; and no CERTIFICATE or re-
ceipt need be delivered 10 the Stnto Con-
troller.
cd to send or transmit any statement or
report to any state officer or board.
Sec. 14S All papers and instruments re-
quired to be fled or recorded with or by
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. IA. Whenever the Council shall
determine that the public interest requires
the construction. or acquisition, or com,
building, school buuiidrs. high-schoo
building. sewer. propert8 water rights.
b,idges. or other public improvements or
utility. the cost of which, in addition to
the other expenditures CT the city, Will
exceed the income and revenue provlded
for in any one year, they may. by ordi-
nance, submit a proposition to incur
debt for .rch purpose and proceed therein
a proxridad N Cecft1p 12 Of ArtCle X of
the Constitution of this state and general
law or laws thereof; provided. that such
Indebtedness shall not bear more han
five per cent. interest per annum, and
that no bond issued therefor shall be sold
for less than par value and 10 tho nigh
est bidder, after advertising for scaled
proposals therefor.
Assessor to collect the taxes on all per-
sonal property, when tho owner of said
property is not seized of real estate in
said city suficient 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.
assessment of such property he shall
serve on its owner or owners notice in
writing. which shall certify the assessed
valuation of the property, the rate of tax
dliUI anu tue VI LAX pdSuDic,
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, tho Assessor
shall forthwith proceed to collect the
same by seizure and sale of any personal
property owned by the delinquent
Sec. lat. The said sale shall be made
by him in the manner provided in Sec
tions 3791, 3792. 1898, 1894, S795 and 1896 of
The Political Code of the State of Cali
fornia provided. that the newspaper rc-
ferred to in Section 37q2 shall be published
In the City of Los Angeles and shall be
designated by the Council.
Sec. 14S. AS soon a the rate Is fixed for
tho year in which such collection is made,
If it be found that a 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 paid 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
lected.
Sec. 149. Should The Board of Equallza-
tlon reduce the valuation for the Same
year OF the property assessed. tba