The herald., 1898-10-21
! ~ 1norosnD c1rx cHARrzR
1Axeaes County, as q Board Of Equalixa-
TN of State and County taxes.

t14u ok otato ana county taA
occ. ls6 The meetings Of said Board OF
3 W3ualiBation shall be public and notice
Scn n me shall apa se Il gvs1h sch by Pne
IA Board shall have the power, in its
to or al Of of the dmnsa
o. ssid 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
IL sought to be increased. and such own
er or owners shall have the opportunity
oath. Such notice shall be regulated In
all respects by ordinance .
After such list has been equalized, It
shall be returned to the Council.
Sec. 1S7 Every tax so levied shall have
the force and effect of Judgment against
the person and property taxed en aha tha sna rsa
property situated In said city so assessed
or owned by the party against whom
such assessment is made. 49,, u.~
thereof shall have the force and eTec. OF
an execution duly levied upon all prop
srty owned by the party sS or 3y
when assessed to an unknown owne~.
The Judgment shall not be satisfied no,
discharged until the tax assessed against nid
the property Is paid, or the properly soio
for the payment thereof.
Sec. 1888. The city shall have such other
Of such municipal taxes as may. now o.
hereafter be given to or exercised by the
people Of the State OF California for and
county taxes levied in Los Angeles Coun-
ty. The mode and manner OF collecting
such municipal taxes. and enforcing such
tax lien. and the proceedings roc tnereafter, thc
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 ordl-
nance, regulate the time or times and the
method Of the collection of said taxes
within each fiscal year, and prescribe by
nnS taininS Sise to such % collection and enforce
mont shall be performed. All such PRO-
ceedings, sales. certificates and convey
IN % pursuance thereof shall be Of like
force. effect and validity as Is or may
hereafter be given by law to like pro-
seedlings and acts IN the matter OF the
said county.
Sec. 1ss. All sales for delinquent taxes
unless otherwise regulated by ordinance
Sec. lao. 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 ol nay
act.
Sec. 1l. All fines and forfeitures r-'slng
under the revenue and taxation laws as
applied to the city, may, IN civil cases, pe
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 for SAFE
for city taxes due thereon. the same shall
be struck off and sold to the city n IKE
case and in like manner, and with ike a.
feet as 1t may be struck of or sold to the
state when offered for sale for state or
county taxes, and the Council shall have
tho same powers and duties IN relation 10
such property as is by law given to inc
state Board of Equalization IN case CT
sale tu tho state; and no certificate or re-
ce!pt need be delivered 10 the State Con-
troller.
Sec. 49, No city officer shall be requlr-
ed to send or transmit any statement OF
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
said laws as applied to the City. be IN IKE
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,
pletion of any permanent. municipal
building, sewer. property water rights.
bridges. or other public improvement; or
utility. the cost of which, in addition -
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 srth purpose and pr.l 1e'l therein
as provided In Section Is of Article Nl OF
Al ~. L. -trA1 Nv11 nrnv
law or laws thereof; provided. that such
Indebtedness shall not bear more mar
five per cent interest per annum, and
that no bond issued therefor shall be sold
est bidder, after advertising for sealed
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
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. lag. Immediately after fixing the
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
and contain a 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 a 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 3791, 1892 3793, 1894, 3795 and 1896 of
The Political Code of the State of Cali
fornia. provided, that the newspaper re-
ferred to in Section 1892 shall be published
In the City of Los Angeles and shall be
designated by the Council.
Sec. 148. AS soon as the rate Is fixed for
the yeai in which such collection is made
If 1t be found that sum in excess of said
rate has been collected, the excess must
be repaid in the same manner as other
demands against the city are paid. to the
person from whom the collection was
made, or to his assigns. And if sum
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-
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
was made. or to his assigns And if the
valuation of said property should be in
creased by said Board, then the deficiency
ge nj