The herald., 1898-10-22
1hofosnD crrx oHAarzn
K sSees County. ~ Board Of Equalisa-
III 81 State and County taxeA

3 sisss sSsSss's ssad Il county 3 sSsfS ss3s4 e
IA. lsG The meetings Of. said Board OF
00ll1ation shall be public and notice
a Duch meetings shall be given by pub
Htlon 4 such tine and ;u in such hcn manre, Inc,
"a Board shall have the power. in It's
d4Scretion. to increase or diminish t9e
snount Cf any & Hr an % o. r sae and nsrsonai
property; provided, that before any such
apsessmeni shall be Increased. due notice
shall be given to the owner or owners OF
the property the assessed value OF wnlcn
Is sought to be increased, and such own.
er or owners shall have the opportunity "
TO lc heard before the Board, n under tT
all respects by ordinance. - -.
After such list has been equallsed, II
shall be returned to the Council.
6ec 157. Every tax so levied shall have
the force and effect of a Judgment against
the person and property taxed anu snai,
property situated in said city so assessed
or owned by the party against whom
such assessment is made. ~. IT,
thereof shall have the force and G erect OF
an execution duly levied upon al prop
ssy Owned by the party c sacn or fy
when assessed to an unknown ownes
The Judgment shall not be satisfied no,
croprt the property W IS paid. or the properly sold
for the payment thereof.
Sec. 1885, 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 h for am, ano
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
mode and manner at the time prescribed
BY law for the collection of state and
however, that the Council may. by ord,-
nance. regulate the time or times and the
method Of the collection Of said taxes ..
within each fiscal year, and prescribe by
what officers the respective duties apper-
ment Shall be performed. All such pro
nnces "a saa aas thereof sha Be- Of like
force, effect and validity as is. or may
Seedings and acts in the matter of the
collections Of state and county taxes In
said county.
Sec 1ss All sales for delinquent taxes
shall be made to the City Of Los Angeles,
unless otherwise regulated by ordinance
Sec. 40. 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 Ut any
act.
Sec. III. All fines and forfetures r-'sing
under the revenue and taxation laws as
applied to the city, may, in civil cases, ne
recovered in the name of the city. and:
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 1or SAFE
for city taxes due thereon. the same snaii
be struck off and sold to the city IN Ike
case and In like manner, and with like el-
feet as 1t may be struck of or SOLO 10 ths
state when offered for sale for state or
county taxes, and the Council shall have
tho same powers and duties in relation TO
such proper iy as Is by law given to me
State Board OF Equalization IN case ct
ce,pt need be delivered 10 the Staec Con-
trolleT.
Sec. 142 No city officer shall be requ'r-
ed to send or transmit any statement or
report to any state officer or board.
Sec. 143. All papers and instruments re-
quired to oe filed or recorded with or by
the County Recorder by the revenue ana
taxation laws OF this state; shall, u unaed ,iSa
manner and with like effect, filed witt and
recorded by the County Recorder OF Los
Angeles County.
Sec. IA. Whenever the Council shall
determine t.iat the public interest requires
the construction. or acquisition, or com,
pletion of any permanent mun'cipsi
building, school building, high school
building, sewer. property. water rights
hidees, Or other public Improvement or
utility, the cost of which, in addition 10
the other expenditures ot the city. will
exceed the income and revenue provided
for in any one year. they may by ordi-
nance, submit a proposition to incur
debt for sroh purpose and pr"e !tu thcTeln
as provided in Section Is Of Article AI OF
N1a Cor it,,t;o af h; Of pn
law or laws thereof; provided, that such
Indebtedness shall not beaI 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.
See. 49, 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
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. 146. Immediately after fixing the
assessment of such property he shall
eerve on it's owner or owners a notice in
writing. which shall certify the assessed
valuation of the property, the rate of tax
alton, and the amount of tax payable
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 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 S791, 1892. 3l93, 1884 3195 and 1856 of
The Political Code of the State of Cali
fornia, provided, that the newspaper re-
ferred to in Section 3792 shall he 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 yeal in which Such collection is made
If II 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 a 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. 49, Should the Board of Equaliza-
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 dpficiency