The herald., 1898-10-25
- PROPOSED CITY oHAarER
Angelcs County, as Board of Equaliza-
Hon OF State and County taxes.

! less'<A W Statc auu NouhtS tdASss
Bee. 1876 The meetings of said Board Of
y Equalization shall be public and notice
6catlon at such time and in such manner
~ shall be provided by ordinances. The
e1id 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 which
Is sought to be. increased. and such own
to he heard before the Board, under
oath. Such notice shall be regulated in
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 a Judgment against
the person and property taxed. and shall
be and constitute q lien upon the real
property situated in said city so assessed
or owned by the party against whom
such assessment is made.
Every such assessment an the lien
thereof shall have the force and effect of
an execution duly levied upon all prop
erty owned by the party assessed. or by
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.
Sec 1873. The city shall have such other
rights, claims and liens for the amount
of such municipal taxes as may now oi
people of the State of California for anG
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
tax lien. and the proceedings thereafter
shall substantially be the same as the
moda ana 70 manner % at fhe tme and
county taxes in said county; provided
however. that the Council may. by ordi-
nanSe regulate the time or times ;d ana the
within each fiscal year, and prescribe by
what officers the respective duties apper-
tanning, to such collection and enforce
ceedings, sales. certificates and convey
ances had. made, and executed by. then
in pursuance thereof. shall be of like
hereafter be given by law to like pro-
teedngs and acts in the matter of the
collections of state and county taxes In
said county.
Sec 1879. 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 i'll
this article for the performance Of n-y
act.
Sec. 141. All fines and forfeitures s-'sing
under the revenue and taxation laws as
applied to the city, may, in civil cases. be
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
city. When real estate is offered for sale
for city taxes due thereon, the same shall
be stuck off 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 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 me
State Board of Equalization in case ct a
sale to tho state; and no certificate or re-
ceipt need be delivered 10 the Stato Con-
troller.
Sec. 142. No city officer shall be requ'r-
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
taxation lnws 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. 144 Whenever the Council shall
determine that the public interest requires
the construction. or acquisition, or com,
pIHtloH Ol any peTHldtleHl Iluuitlth!
building, school building, high-schoci
building, sewer, propertI water rights
bridges. Or other public improvement; OF
utility. the cost of which, in addition t.
the other expenditures Ct the city, will
exceed the income and revenue provided
Tor in any one year, they may, by ordi-
nance. submit proposition to incur
debt for srf h purpose aud pr.e3od therein
as provided in Section Is of Article -N1 of
the Constitution of this state and general
law or laws thereof: provided. that such
Indebtedness shall not bear more thar
five per cent. interest per annum. and
for less than par value and to tho nigh
est bidder. after advertising for scaled
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
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. Jag. Immediately after fixing the
assessment of such property he shall
serve on its owner or owners notice in
writing, which shall certify the assessed
of the property, the rate of tax
alton, and the amount of tax payable.
ar and sc contain demand for the payment
service OF said notice. Said notice shall
be served personally, or by leaving a copy
OF the same al 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 snle shall be made
by him in the manner provided in Sec
tions 3791, S792. S793, 1894 3795 and 1896 of |
the Political Code of the State of Cali
fornia. provided. that the newspaper rc-
ferred to in Section 1872 shall be published d |
In the City of Los Angeles and shall be |
designated by the Council.
Sec 49, AS soon as the rate is fixed for
the year in which such collection is made.
If 1t 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 /
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 arc col
lected.
Sec. 1i9. Should the Board of Equallza-
ton reduce the valuation for the same |
year of the property SO assessed the |
sum collected in excess of said reduced |
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 |
must be collected as other taxes on per