Imperial Valley press., 1908-06-06

if any has been made. Upon the making of the said Endorsements of such redemp- l ton by the City Clerk, any deed or certi- ! ncate of sale that may have been made to the city shall become null and void. ! and all right, title and interest acquired | by the city under and by virtue of the | tax sale, shall cease and determine. After l making such Inducements the City Clerk must file the copy of said certificate and Treasurer's report in his office
 Sec 63. Any taxes, penalties or costs thereon paid more than once, or erron- eously or Illegally collected, or any taxes paid upon an assessment in excess of the l actual cash value Of the property so as- sessed by reason of a clerical error of the Assessor, as to the excess in such cases, or any tax paid upon an erroneous as- .sessment of improvements upon real es- tate not in fact in existence when such tax became lien, may, by order of the City Board of Trustees, be refunded by the City Treasurer; provided, however, that no order of the City Board of Trus- tees to refund taxes, penalties or costs, shall be made except upon a verified claim therefor, filed within six months after the making of the payment sought to be refunded, or in the case of dou- ble payment of taxes, within two years after such payment.
 Sec. GA. At any time after the assess ment roll has been received by the City Tax and License Collector, the owner of any property assessed therein who may claim that the assessment Is void, in whole or in part, may pay the tax to the City Tax and License Collector under protest which protest shall be in writing, and shall specify whether the whole as- | sessment is claimed to be void, or if part only, which portion and in every case, the grounds upon which such claim l Is founded; and when payment is so made under protest it shall in no case be regarded as voluntary, and such owner may at any time within six months after | such payment bring an action in any court of competent Jurisdiction to recov- CT back the taxes so paid under protest, and if it shall be adjudged that the as- | sessment or the part thereof referred to in the protest was void on the grounds specified in the protest, judgment shall be entered against the city for the amount of the taxes so paid provided, that no assessment shal be declared void on account of deductions being made for mortgages where part payments have been made and no release upon the rec ord.
 Sec. 65. No assessment, or act relating to the assessment or collection of taxes,
 Is illegal on account of info"mality, not because the same was not completed within the time required by law.
 Sec. 66. The City Assessor and his sureties are liable on his official bond for all taxes on property within the city
 limits, which through his willful. failure or neglect is unassessed The City At torney must after the City Assessor con- petes the assessment roll for the year. upon the order of the Board of Trustees | commence an action on the City Asses sor's bond for the amount of taxes lost through such willful failure or neglect On the trial of such action the value of the property unassessed being shown, Judgment for the amount of taxes that should have been collected thereon shall l ge entered.
 Sec. 67. A City Tax and License Col
 ector refusing or neglectng to make the payments and settlements required by this ordinance is liable for the full amount of taxes charged against him up- on the assessment roll. The City Attor- ney must bring suit against the City Tax and License Collector and his sureties for such amount, and in the case of neg lect the Board of Trustees may require him to do so; and after such suit is com- menced no credit or allowance must be made to the City Tax and License Col lector for the taxes outstanding.
 Sec. 6S. All provisions of title TX of the Political Code of the State of Califor- nia in regard to revenue and taxation which are not inconsistent with the pro- visions of this ordinance shall apply to and govern all matters of revenue and