The herald., 1898-10-27
xRz PROPOSED CITY CHARTER
AngeIcs County, as a Board of Equaliza.
ton Of State and County taxes.

Angeles County. as a Board of Equaliza.
tion Of State and County taxes
ecc 1s6. The meetings of said Board OF
EQualiEation shall be public and notice
ok such meetings shall be given by pub.
lication. at such time and In such manner M
- shall be provided by ordinance. The
aid Board shall have the power, in its
discretion, to increase or diminish tne
amount Of any or all of the assessment
on said lists, both as to real and persona
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 when When
er or owners shall have the opportunity
to he heard before the Boord, unosr e.,
oath. Such notice shall be regulated III
all respects by ordinance. .,
After such list has been equalized, II
shall be returned to the Council.
Sec. 1877. Every tax so levied shall have
the force and effect of judgment against
the person and property taxed, ana snail
be and constitute lien % upon tne solssd reai
property bW be IN naItw saq aganst m whom
such assessment is made.
Every such assessment an the lien
thereof shall have the force and erect OF
an execution duly levied upon all prop
erty owned by the party assessed. or oy
the unknown owner of such property
when assessed to an unknown owne".
The judgment shall not be satisfied noi
discharged until the tax assessed against
the property is paid. or the property sold
for the payment thereof.
6ec 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 and
on account of the assessment Of state ana
county taxes levied in Los Angeles Coun-
ty. The mode and manner Of collecting
such municipal taxes, and enforcing such
<ox
shall substantially be the. same as the
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 or0l-
nance, regulate the time or times and the
method of the collection OF said taxes
what officers the respective duties apper-
ment Shall be performed. All such pro
ceedings, sales; certificates and an convey i
ia pursuance thereof, shall be of like
force, effect and validity as is or may
hereafter be given by law to like pro-
Seedings and acts in the matter of the
collections of state and county taxes in
said county.
shall be made to the City of Los Angeles,
unless otherwise regulated by ordinance
Sec. 14O. The Council may, by an order
exceeding thirty days, the time fixed i'll
this article for the Performance If nay
act.
Sec. 141. All fines and forfeitures f-'sing
under the revenue and taxation laws as
applied to the city, may, in civil cases, De
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
for city taxes due thereon, the same shall
be struck off and sold to the city IN iii,e
case and in like manner, and with ike ell
feet as 1t may be struck off or sold to the
state when offered for sale for state or
county taxes, and the Council shall nave
tho same powers and duties in relation TO
such proper y as is by law given to me
state Board of Equalizati ton IN case ot
sale to tho state; and no certificate or re-
ceipt need be delivered 10 the State Con-
troller.
Sec. 49, No city officer shall be requir-
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. IA. Whenever the Council shall
the construction or acquisition, or eom,
pletion of any permanent municipal
building. school buidirS. high school
building, sewer, propertT water rights
biidges, or other public improvement; OF
utility. the cost of which, IN addition -
the other expenditures u the city, will
exceed the income and revenue provided
for in any one year. they may. by ordi-
tn iN.s n
debt for -rCh purpose md pro- 1td thetein
rs provided in Section Is of Article -XI of
the Constitution of this state and general
law or laws thereof: provided, that such
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 sealed
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
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. 1i6. Immediately after fixing the
assessment of such property he shall
writing. which shall certify the assessed
valuation of the property, the rate of tax
alton. and the amount of tax nayabl-,
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 a 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 10 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
tions 3791, 1892. 1893, 1894 9795 and 1886 of
the Political Code of the State of Call
fornia, provided, that the newspaper re-
ferred to in Section 1882 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 II be found that a 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 a sum
less than the rate fixed has been collect
ed the deficiency must he collected as
other, taxes on personal property are col
lected.
Sec. 49, Should the Board of Equaliza-
tion reduce the valua ton 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