Imperial Valley press., 1908-06-06
ORDINANCE NO. z


 of El Centro shall commence oh the hlSt !. day of July of each year
 Sec. Q. An property within the corpor- ! ate limits of the City of El Centro is sub ! feet Co taxation, except such property as may be exempt under the laws of the United States or the State of California, and must be assessed at it's full cash val ue; but nothing in this ordinance shall be construed to require or permit double taxation
 Sec. 8. The City Assessor must. be- tween the first Monday of March and the first Monday of July following of each year. ascertain the names of all taxable inhabitants. and all the property within the corporate limits of the City of E Centro subject to taxation, and must assess such property to the persons by whom it was owned. or claimed, or in whose possession or control it was, at twelve o'clock meridian of the said first Monday in March but no mistake in the name of the owner or supposed owner, of the property assessed shall render the assessment thereof invalid.
 Sec. 4. The City Board of Trustees shall furnish the City Assessor an assess ment roll with proper headings in which the Assessor must list all property with fin the city. and in which n"St he speci- fled in separate columns under the proper head:
 The name of the person to whom the property is assessed.
 Land by metes and bounds, or other description sufficient to identify it., and the improvements thereon.
 All personal property, showing the number, kind, amount and quality, but failure to enumerate in detail such per sonal property does not invalidate the assessment.
 The cash value of the real estate.
 The cash value of the improvements on such real estate.
 The cash value of the Improvements on real estate assessed to persons other than the owners of the real estate.
 The cash value of all personal property, exclusive of money.
 The amount of money.
 The total value of all property.
 Total value of all property after equal ization by the Board of Equalization.
 Sec 5. The City Assessor must pre- pare an index to the assessment roll, which must show the name of the tax payer, the book and page, or pages, whereon his assessment appears, and the
 
 his agent, when known.
 Sec $. The City Assessor must, when directed to do so by the Board of Trus- tees of said city, make in a map book. or books, a plan of the various blocks and lots within the city, and index the same, so as to show the name of the person to whom each lot is assessed.
 Sec '. The taxable Improvements own ad b1y porcon firm association poration located upon land exempt from taxation shall be assessed upon the asses ment roll in the same manner as other real estate; but no value shall be assessed against the exempt land, nor shall the land under any circumstances be charged with, or become responsible for any as- sessment made against taxable improve ments located thereon.
 Sec s. When any property, except that owned by railroad or other quaEi-public corporation, is subject to or affected by a mortgage deed of trust contract or other obligation by which debt is se- cured, the Assessor must enter in the proper column the value of the security end deduct the same from the value of the property. In entering assessments containing solvent credits subject to de- duction, as provided in Section 362S Of the Political Code, the Assessor must en- ter in the proper column the value of the debts referred to in said section and de- duct the same. In making the deduction from the total value of the property as- sessed, as above provided, he must enter the remainder in the column provided for the total value of all property for taxa tion.
 Sec. g. Whenever tfre City Assessor deems 1t necessary to obtain an accurate description of any tract or lot of land in the corporate limits of the city he may require the owner or his agent, to furn- ish the same. with any title papers he may have in his possession, and if on demand the owner or agent, neglects or refuses to furnish the same, the City As sessor shall proceed as provided in Sec tion 3634 of the Political Code.
 Sec 10. Land once described on the assessment roll need not be described second time. but any person claiming the same and desiring to be assessed there for may have his name inserted with that of the person to whom such land is as- sessed.
 Sec. II. If the owner or claimant of any property not listed by another per son is absent or unknown, the City As- sessor must make an estimate of the value of such property. If the name of the absent owner is known to the City Assessor, or if it appears of record in the office of the recorder of Imperial