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HomeMy WebLinkAbout421 - Delinquent Taxes0 • ri ORDINANCE NO. 421 An Ordinance of the City of New- port Beach relating to the tem- porary remission of penalties on delinquent taxes, payment of de- linqucnt taxes in installments, the redemption and sale of prop- erty cold to the city for delin- quent taxes, declaring the ur- gency of this act and providing that it shall take effect imme- diately upon its first publication. The City of Newport Beach, by and through its City Council, does ordain as follows; SECTION 1. The word 'taxes" wherever used in this section, in- ch:des all tames and assessments and annual installments of assess - ments charged on the tax roll. The word "city" wherever used in this Ordinance shall mean the City of Newport Beach. in all cases where real estate has been sok1 to the City on or before September 6th, 1933, for de- linquent taxes, and the City has not disposed of the same, the per - scu whose estate has been sold, his heirs, executors, administrators or other succ(ssors in interest shall, at any time on or before the Nth day of April, 1934, have the right to redeem such property by paying to the City Treasurer of the City of Newport Beach the amount of taxes due thereon, at the time of such sale, and also all taxes that were a lien upon said real property at the time said taxes became delinquent, and also all unpaid taxes of every descrip- tion assessed against the property, together with all taxes that are a lien against the property for each year since the calc, as shown on the delinquent assessment rolls of said City, or, if not so assessed, then upon the value of the prop- erty as assessed in the year near- est the time of such redemption, with interest on the whole amount of such tares at the rate of seven per cent (7 %) per annum, com- puted from the 1st day of July, 1932, to the time of such redemp- tion, except that interest upon taxes assessed or unassessed, for the fiscal year 1932 -1933 shall be computed from July 1st, 1933, to the time of such redemption. The provisions of this section shall be deemed to allow the re- demption of such real estate on or before the 20th day of April, 1934, free from the payment of any costs, interest (other than the in- terest hereinbefore, in this s °ction provided) penalties for delinquency or redemption penalties, which may have accrued against said real estate on or before April 20th, 1934. The provisions of this section shall have no application to the amount or rate of penalties for delinquency, or upon redemp- tion, for taxes of the fiscal year 1933 -1934. Except as ozherwlse in Section 2 and in this section provided, such redemption shall be made in the manner prescribed by Ordin- ance No. 15 of the City of Newport Beach and amendments thereto. SECTION 2. The word "taxes" wherever used in this section, in- cludes all taxes and assessments and annual installments of assess- ments charged on the tax roll. In all cases where real estate has been sold to the city of New- port Beach on or before September 6th, 1933, for delinquent taxes, and the City of Newport Beach has not disposed of the same, the per- son whose estate has been sold, his executors, administrators or other successors in interest shall, on or before April 20th, 1934, have the right to elect to pay such de- linquent taxes in installments as herzinafter provided, and by the payment of each of such Install- ments, together with current city taxes, to extend the period of re- demption of such real estate and to postpone the date of sale of such property, as provided in Or- dinance No. 15 of the City of New- port Beach, and amendments there- to, and time of making a deed of :.uch property to the City of New - port Beach as provided for by said Ordinance No. 15 of the City of Newport Beach, and amendments the eto. Upon payment to the City Treasurer of the City of Newport Beach on or before April 20th, 1934, of 10% or more, of an an-.ount equal to the total of un- paid taxes computed as prescribed in section "1" hereof, plus later - est cn the whole of said amount at the rate of 7% per annum from Ju_y 1st, 1932, to date of such pay - Lent (except that interest upon taxes for the fiscal year 1932 -1933 skull be computed from July 1st, 1933), and by the further payment on or before April 20th, 1934, of all city taxes and assessments levied and assessed for the fiscal year 1933 -1934, together with pen- alties and costs due thereon, the right of redemptoin in installments hereunder shall be extended to and including April 20th, 1935, during which time no deed to the City of such property shall be made as provided in Ordinance No. 15 of the City of Newport Beach and amendments thereto. Upon the payment to the City Treasurer of the City of Newport Beach on or before April 20th, in each of the years 1935 to 1943 inclusive, or until said amount has been paid of 10% or more of said total amount, together with interest, at the same rate from the date of the preced- ing payment on that part of said total amount remaining unpaid after such preceding payment, and upon payment on or before April 20th in each of the years of 1935 to 1943 inclusive, of taxes and as- sessments of the City of Newport Beach for each of said years, with penalties and costs thereon, the right of redemption shall be ex- tended. The time of sale to the City and of deed to the City of Newport Beach shall be postponed and re- sale by the City of- Newport Beach shall be suspended for successive periods of one year. In the event of the failure to make any of the payments herein specified to be made on or before the dates herein set forth, the right to pay such delinquent taxes in installments shall cease and terminate and such property shall thereupon be sub- ject to sale to the City of Newport Beach, or be deeded to the City of Newport Beach and resold by the City of Newport Beach in the same manner as though no election to pay delinquent taxes in install- ments had been made. No such payment, nor all of them, shall be deemed a redemp- tion of real estate nor effect the right, title or interest of the City of Newport Beach thereto, but shall be deemed and considered as compensation for the use and oc- cupancy of said real estate; pro- vided, that if each installment of delinquent taxes and interest be paid on or before the respective dates specified in in this section, and if redemption of such property ,shall be made on or before the 20th day of April, 1938, in the manner hereinafter in this section pro- vided, the amounts previously paid under the authority of this section shall be credited on the amount to be paid for such redemption. The amount to be paid on or be- fore the 20th day of April, 1938, to effect redemption of such prop- erty under this section, shall be the sum of the following amounts: (a) Unpaid taxes computed as prescribed in Ordinance No. 15 of the city of Newport Beach and amendments thereto, with interest thereon equal to the amount of the interest included in all install- ment payments previously made, as authorized by this section, and, in addition, interest equal to the amount of interest due at the time of such redemption on the remain- der, if any, of the amount payable in Installments, as authorized by this section; (b) Unpaid taxes for the fiscal years following the year ending .Tune 30th, 1933, with redemption penalties thereon, computed in ac- cordance with Ordinance No. 15 of the City of Newport Beach, and amendments thereto. Except as in this section other- wise provided, such redemption shall be made in the manner pre- scribed in Ordinance No. 15 of the City of Newport Beach, and amendments thereto. All interest received by the City Treasurer of the City of Newport Beach pursuant to the provisions of this and the preceding section, shall be distributed in the same manner as redemption penalties in accordance with Ordinance No. 15 of the City of Newport Beach, and amendments thereto. SECTION 3. If any section, subsection, sentence, clause or phrase of this Ordinance is for any reason held to be unconstitutional, such decision shall not affect the validity of the remaining portions of this ordinance. The City Coun- cil of the City of Newport Beach hereby declares that it would have passed this ordinance irrespective of the fact that any one or more sections, subsections, sentences, clauses or phrases be declared un- constitutional. SECTION 4. This Ordinance is hereby declared an urgency meas- ure necessary for the immediate preservation of the public peace, health and safety, and shall there- fore take effect immediately upon its first publication.. The facts con- stituting such necessity are as follows: Due to the wide spread depression many tax payers have been unable to pay their taxes or to redeem their property from sale to the City of Newport Beach for delinquency. By permitting re- demption in installments and with minimized penalties, many tax payers will be able to redeem their Property. restore the same to the tax rolls and thereby add revenue for the operation and maintenance of local city government. SECTION 6. The City Clerk shall certify to the separate vote on the urgency of this ordinance and its passage by the vote of five members of the City Council of the City of Newport Beach, and cause the same to be published once in NEWPORT NEWS, a newspaper printed and circulated in the City of Newport Beach, and upon such publication this ordinance shall be- come immediately operative and take full effect. I hereby certify that the ques- tion of the urgency of the fore- going ordinance was passed and the foregoing ordinance was adopt- ed by a vote of five members of the City Council of the City of Newport Beach at its meeting of OaLober 2nd, 1933. AYES, Councilmen: Gordon, Claire, Ellsworth, Garfield, Hilmer. NOES, Councilmen: None. ABSENT, Councilmen: None. Attest: FRANK L. RINEHA.RT, City Clerk of the City of Newport Beach. (Seal) Is Frank L. Rinehart, Olerk of the City of Newport Beach, do hereby certify that the foregoing Ordinance No. 421 is a true and correct copy of an Ordinance passed by the City Council at a regular meeting held on the 2nd day of October, 1933, and that same was printed and published accordin to law. Olerk of the Oity of `Newpor Beach U 0 _0