Imperial Valley press., 1908-06-06
ORDINANCE NO. z
,continued from page sJ

charged by the City Clerk with the total amount due for such costs.
 Sec. 4S. On the day and hour fixed for the sale, all the property delinquent upon which the taxes of all kinds, penalties and costs have not been paid, shall by operation of law and the declaration of the City Tax and License Collector, be sold to the city. He must make an en- try "sold to the city, on the assessment roll opposite the description of the prop erty sold and he shall be credited with the amount of the tax thereon and of the costs and penalties for delinquency, in his settlement made pursuant to Sec ton 56 hereof; provided that on the day of sale the owner or person in possession of any property offered for sale of taxes due thereon may pay the taxes, penal ties and costs due; and provided, further, that when the original tax amounts to the sum of $500, or more, upon any piece of property or assessment delinquent, the city may bring suit against the owner of said property for the collection or said tax, or taxes, penalties and costs, as pro vided in Section GA hereof.
 Sec. 4g. In case an assessment Is made under the provisions of Section 17 of this ordinance and the property is not re- deemed from d previous sale made under the provisions of Section 4S in the man ner provided herein, no sale shall De made under the assessment authorized by said Section IT,
 Sec. 50. If the City Tax and License Collector discovers before the sale that on account of irregular assessment, or of any other error, any land ought not to be sold. he must not offer the same for sale, but must report the facts to the City Assessor. who must enter the un- collected taxes upon the assessment roll of the next succeeding year to be collect ed as other taxes entered thereon
 Sec 51 The Board of Trustees may at any time before the City Tax and Li- cense Collector begins the publication of the delinquent list, direct him not to pro- ceed with the sale of any property del1n- ouent whereon the tax shall amount to $500 or more. Upon such direction the City Tax and License Collector must make out and deliver to the Board of Trustees a certified copy of the entries upon the assessment roll relating to such tax. The Board of Trustees shall there upon direct the City Attorney to bring suit for the collection of such tax in the
 
 El Centro The provisions of the Code of Civil Procedure relating to pleadings, proofs, trials and appeals are hereby made applicable to the proceedings here In provided for.
 Sec g. Immediately upon the comple- ton of the sale provided for in Section 4S hereof the City Tax and License Col lector must execute and deliver to the City Clerk a certificate of delinquent tax sale for each piece or tract of land sold, dated on the day of the sale, stating the name of the person assessed (When l1nown) a description of the land sold, and that it was sold for delinquent taxes to the city, giving the amount and year of the assessment and specifying when the city will be entitled to a deed. On receiving the certificate of sale, the City Clerk must file it and enter in book a description of the land sold correspond ing with the description in the certificate, the date of sale the purchasers name, and the amount paid, regularly number the entry on the margin of the book, and put a corresponding number on the certi- fcate.
 Sec. B. When land is sold for taxes correctly imposed, as the property of a particular person, no misnomer of the owner or supposed owner or other mis- take relating to the ownership thereof, affects the sale or renders it void or Vodable.
 Sec 54 When real property has been correctly assessed and sold to the city for delinquent taxes, any misstatement of facts, or clerical errors occurring or ap- bearing in the certificate of sale or in the deed issued thereon, may be correct ed by the City Tax and License Collector, or his successor in office, upon an order of the City Board of Trustees entered upon its minutes directing such correc- tion, by the issuance of new or amend ed certificate of sale or tax deed, when It can be determined by the assessment and subsequent proceedings what was origin ally intended. When new or amended certificate of sale or tax deed is issued under these provisions, such certificate or deed shall be in letters and figures, as far as practicable, the same as the orig inal, excepting as to the correction of the error or omission, and shall also contain a statement giving reasons for the issu- ance of the new or amended certificate of sale or deed The provisions of this sec tion relating to the correction of errors in certificates of sale and in deeds, shall ap- ply to all sales of property heretofore or hereafter made, wherein the city was, or is the purchaser.
 Sec. 55. In case the City Tax and Lt-