HomeMy WebLinkAbout428 - Property Tax11
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ORDINANCE NO. 428 1
The City of Newport Beach, by
and through its City Council, does
ordain as follows:
SECTION 1. That it is hereby
determined and declared that all
property within the City of New-
port Beach shall be assessed for
the purpose of taxation, and all
taxes thereon levied, and collected
as herein provided.
SECTION 2. That the fiscal
year of the City of Newport
Beach, as herein referred to, shall
commence on the first day of July,
and end on the 30th day of June
of each year.
SECTION 3. All property with-
in the corporate limits of the City
of Newport Beach, is, and shall
be subject to taxation by said City,
except such as by law is exempt,
and all property within said City
must be assessed at its full cash
value.
SECTION 4. The City Clerk,
and Ex- officio Assessor of the City
of Newport Beach, is hereby re-
quired, between noon of the first
Monday of March, and the first
day of July, of each year, to as-
certain and make out a true list
of all the property within the City
limits of the City of Newport
Beach, 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 is found to be at twelve
o'clock, noon, on the first Monday
of March, provided, however, that
to mistake in the name of the
owner, or supposed owner of the
property assessed, shall render any
assessment thereof invalid.
SECTION 5. The City Council
of said City shall furnish the City
Clerk, and Ex- Officio Assessor,
proper blanks, books and material
with proper headings therefor, in
which said Assessor shall list
property within said City, In man-
ner, and under separate headings,
in conformity with the method of
assessing prescribed for, and re-
quired by the laws of the State of
California, to be used and followed
by the County Assessor, in assess-
ing county properties.
SECTION 6. The Assessor
shall prepare and make a part of
such assessment roll, an index
thereto, showing the name of the
tax payer, book and page where-
on his assessment appears, and
Post office address of such tax
payer, or his agent, when known.
SECTION 7. The assessor is
hereby required, between noon of
the first Monday of March, and the
first day of July, of each year, to
mail, or deliver to each person,
firm or corporation so appearing
as an owner of property within
said City, on the assessment roll
of said City, as of noon the first
Monday of March preceeding, a
blank statement, calling for a
statement of property owned or
under his or its control, in sub-
stantially like manner as is re-
- quired to be reported and shown
upon assessment statements re-
quired by or to be made to Coun-
ty Assessors of the State of Cali-
fornia, and supported by Affidavit
of substantially the form so used
upon such County Assessment Re-
ports, or Statements.
SECTION 8. Each owner of
property appearing upon the
Assessment roll of said city, shall
return such statement to the
;, Assessor, on or before ten (10)
days from date of delivery, or date of any or all assessments- on the,
of mailing to him of the same, as i eesesss Cut troll, so as to make
required by the provisions of Sec- I the same conform to the true value
lion 7, hereof, and in the event I of the assessed property in money..
such statement is not so returned I
Before any such assessment is in-
to the City Asserror duly acknowl-
creased the Board must cause no -,
edged, as therein required, within
tice to be given to the owner or
ten (10) days, the Assessor shall
owners of the property the asaess-
complete and enter arbitrarily, up-
ed value of which is to be in-
on such statement, the properties
creased, by depositing in the post
of such owner so far as shown to
cities of said city, postage pre -
such Assessor, and the value of
paid, a notice addressed to the last
the respective properties so to be
known address of such owner or
Assessed, which' said" arbitrary
owners, directing him, or them, to
statement so filed shall constitute
appear before the Board of Equal -
the filing of such statement, in lieu
ization at a designated time, not
of such filing by the property
lees than five days after the date -
owner, as herein required.
of mailing such notice, and show
SECTION, 9. The Assessor
cause why such increase should,
shall have, and is hereby granted
not be made.
like and all of the powers granted
At any time designated; or any
to County Assessors, pursuant to
subsequent time to which the mat-
the laws of the State of California,
ter may be then postponed, such
to demand affidavits required to
owner or owners, if he or they so
give any information required, es-
desire, must be heard, under oath,
tablishing ownership, description,
by the Board.
character, or value of any taxable
SECTION 14. No reduction.,
property, and to subpoena and ex-
shall be made in the valuation of
amine any persons in relation to
any property, except for the pur-
any statement so furnished to the
pose of correcting an err6r, unless
Assessor, and anyone refusing to
the party affected' thereby, or his
comply or obey the demands of
agent makes and. files with the
the Assessor as herein prescribed,
Board a written, application there -
shall, upon conviction of the vio,
for, verified by his oath, showing,
lation of the provisions hereof, he
the facts upon which it is claimed
punished as hereinafter provided:
such reduction should be made.
The Assessor shall compare the,
Before the Board grants the ap-
valuation of property ascertained
plication or makes any reduction:
by him with the valuations and'iapplied
for, it shall first examine,
date furnished by the statements
upon oath, the person or agent
received and filled out as herein- .
making. the application, examining
required, and make such changes
as to the value of the property of
as seem just and fair and shall en-
such person.
ter the result of such changes up-
No reduction must be made un-
on such statement as thereon pro-
less such person or tho agent mak-
vided. All such valuations shall
ing the application, attends and.
be made pursuant to provisions of
answers all the questions pertinent .
the Political Code of the State of
to the inquiry.
California in force and effect from
Upon hearing of the application,
time to time respecting and gov-
the Board of Equalization may.
erning the valuation of property
subpoena such witnesses and take
for purposes of taxation.
such evidence in relation to the,
SECTION 10. On or before the
subject pending as in its discre -.
first day of July of each year, the
tion it may deem proper.
City Assessor must complete the
SECTION 15. During the ses-
assessment roll. He must make
sign of said Board of Equalization,
and subscribe an Affidavit in said
the City Assessor, or any deputy
roll, substantially in conformity
whose testimony is needed, must
with the Affidavit so required to
be present and make any state -
be made by County Assessors of
ment or introduce and examine
the State of California. Such
witnesses on questions before the
assessment roll shall then be filed
Board.
in the office of the City Clerk and
During the session of the Board,
Ex- officio Assessor.
it may direct the City Assessor to
SECTION 11. Immediately up-
assess any taxable property that
on completion of the assessment
has escaped assessment, or to add
roll, the City Council will meet as
to the amount, number or quantity
a Board of Equalization to equal-
of property, when a false or in-
ize said assessments, by publish-
complete list has been rendered,
ing such notice in the newspaper
and to make and enter new assess -
doing the City advertising, for net
ments (at the same time cancell-
less than two (2) times prior to
ing the previous entries,) when
the date of such meeting, and in
any assessment mac :e by him is
the meantime, the assessment book
deemed by the Board so incomplete
must remain in the office of the
a; to render doubtful the collection
City Clerk and Ex- officio Assess-
of the tax; provided that before
or of the City of Newport Beach,
the City Assessor is so ordered,
for the inspection of all persons
notice as provided in Section 13
interested.
hereof, shall be given the parties
SECTION 12. The City Council
' interested to show cause why such
of the City of Newport Beach
section has the same force and ef-
shall meet at its usual place of
feet as if made by the Assessor
meeting convene on the second
before the delivery of the assess -
Monday in August, of each year
ment roll to the City Clerk.
at ten o'clock A. M., and sit as a
The Clerk of the Board must
Board of Equalization, and shall
record in a book to be kept for
continue in session from day to
that purpose, all changes, correc-
day, until all of the returns of the
tions and orders made by the
Assessor have been rectified. The
Board, and during its sessions or
City Clerk shall be the Clerk of
as soon as possible after its ad-
said Board of Equalization during
journment, must enter upon the
said meeting.
assessment roll all changes and
SECTION 13. The Board of
corrections made by the Board,
Equalization shall have power to
and on or before the first Wed -
increase or diminish the amount
nesday of September, must de-
liver the assessment roll, so con-
erty are payable on or after the
book; and if said settlement does
rected, to the City Council and
, 20th day of January next, and will
r.o: cc,-respond with the treasurer s
accompany the same with an Affi-
be delinquent on the 20th day of
receipts, the Board shall require
davit thereto affixed, substantially
April next, at five o'clock P. Al.,
an immediate payment of any ex-
in compliance with the Affidavit
and unless paid prior thereto, three
isting deficiency. If the tax collec-
in such instance required to be
per cent (3%) additional will be
for refuses or neglects, for a per -
affixed upon assessment book by
added to the amount thereof, to-
iod of ten days to make the pay-
the Clerk of the Board of Super-
gether with 50c additional on each
ments and settlements required in
visors upon equalization of a
parcel of property separately
this ordinance, he is liable for the
County Assessment roll.
assessed.
full amount of the taxes charged
SECTION 16. The City Council
(d) That all taxes are due and
upon the assessment book.
shall, on the first Wednesday of
payable to the Tax Collector or
SECTION 27. Within five (5)
September of each year, fix the
levy or rate percent of taxes levied
his deputy at his office in the City
cf Newport Beach, as designated
days after the settlement prescrib-
ed in the section, the
for all municipal purposes for
in said notice and that the Tax
preceding
City Clerk must deliver to the tax
that fiscal year, designating the
Collector will keep certain desig.
collector the tw: roll upon which
number of cents on each one hun-
nated office hours at such office
has been entered the 8% penalty
dred dollars of pro ' perty assessable
for the purpose of collecting the
upon which delinquency exists, and
for city taxation purposes, for
taxes as aforesaid.
charge said tax collector with the
each of the various municipal
Such notice must be published
amount of taxes remaining unpaid,
funds, not to exceed in the aggre-
once a week for two consecutive
together with the amount of taxes
gate the lin_its fixed by law.
weeks in a newspaper published
upon which no delinquency exists
SECTION 17. The City Clerk
and circulated in said City.
together with the delinquent tax
and Ex- officio Assessor must then
Section 21. The City Tax and
list plus the aforesaid penalties.
compute and enter in separate
License Collector shall, m soon as
The tax collector shall thereupon
columns in the assessment roll the
possible after receipt by him of
receive and enter up to the hour
respective sums in dollars and
said i;.ax roll, prepare statements
of five o'clock P. M., on the 20th
cents, rejecting the fractions of
designated "Tax Bill," for each
day of April, next, all taxes paid
a cent, to be paid as a tax on the
person, firm or corporation against
together with the aforesaid penal-
property therein enumerated and
whose property is assessed any
ties thereon, and before the first
must foot up the columns showing
tax, and mail or deliver to such
Monday of May next, deliver to the
the total amount of such Taxes;
tax payer, such statement, net less
Clerk a complete delinquent list in
and it shall be his duty at the
than thirty (30) days prior to the
alphabetical order, as to the per -
same tire,, whenever any property
fifth day of December of each
sons assessed of all property upon
• has theretofore been sold for
taxes and remains unredeemed, to
year, provided that the failure to
( do so, deliver or state-
which there remains unpaid and
owing taxes.
enter upon the assessment roll im-
mail such
ment within said time, or at all,
any
SECTION 28. On or before the
mediately after the description of
- s, all not invalidate any tax due,
5th day of June of each year the
the property the fact that said
' pad 5ble, or a lien upon any prop-
City Tax Collector shall prepare
property has been solid for taxes,
orty within said City.
a delinquent tax list which-must
and the year of such sale.
SECTION 22. The City Tax
contain the names of persons and
SECTION 18. On or before the
Collector and License Collector
a description of the property de-
fourth Monday in September the
must marl: the date of payment of
linquent, and the amount of taxes,
City Clerk shall deliver to the City
any tax in the assessment roll
penalty and costs due, opposite
Marshal, as ex- officio Tax Collec-
opposite the description of the
each name and description, with
for the assessment books, and take
property on which such tax was
the taxes due on personal property
his receipt for the amount of
paid.
added to the taxes of real prop -
,taxes due thereon.
SECTION 23. The City Tax
erty, added to the taxes on real
SECTION 19. The tax on all
and. License Collector must give a
estate when the real estate is
personal property, secured by real
receipt to the person paying any
liable therefor. He must append
property, and one -half (?�) of the
tax or part thereof, specifying the
to the delinquent list so prepared
taxes on all real property, are due
amount of the assessment and the
a notice that unless the delinquent
and payable on the 1st day of
tax or part thereof, paid, and the
taxes, together with the costs and
h*ovember of each year, mud will
amount remaining unpaid, if any,
penalties thereon, are paid, the
become delinquent on the 5th day
with a description of the property
real property on which such taxes
of December, next thereafter at
assessed.
are a lien will, by operation of
five o'clock P. BT. and the remain-
Upon every such receipt and
law, be sold to the City in the city
ing one -half (y_) of the tax on all
upon every bill or statement of
tax collector's office at a day and
real property is due and payable
taxes, there shall be distinctly and
hour designated in such notice.
on and after the 20th day of
legibly written, printed or stamp-
Said delinquent list must be
January next and will become de-
ed, the words "Sold for Taxes" and
posted for three consecutive weeks
linquent on the 20th day of April
also the year of such sale, when-
is three public places in the City
next thereafter, at five o'clock
ever the property described there-
of Newport Beach, together with
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in has been sold for taxies prior to
the aforesaid notice of sale, which
All taxes may be paid at the
the date of Such receipt, bill or
time of sale must not be less than
time the first installment as herein
statement and remains unredeem-
twenty -one days nor more than
provided, is due and payable.
ad.
twenty -eight days after the date
SECTION 20. Within five days
SECTION 24. On the fifth day
of posting.
.after the receipt of the assessment
of December of each year at five
Whenever any property appears
roll, the tax collector Shall cause
o'clock P. AT., all unpaid taxes
in this list which was sold to the
to be published a notice specifying
then due shall be delinquent and
City not less than five years prev-
in substance:
thereafter the tax collector must
fous to the date fixed therein, for
(a) That the taxes on all per-
collect for the use of the City, the
the sale so to be had, there shall
sonal property secured by real
additional eight per cent (870)
(appear immediately following the
property and one -half of the taxes
thereon, as hereinbefore provided.
I description of such property a
on all real property are payable or
SECTION 25. On the third
notice which notice shall provide
'the first day of November of that
Monday of December of each year,
Ithat unless the delinquent taxes
year.
the tax collector must deliver to
I thereon are sooner paid, said prop.
(b) That the taxes on all per-
the City Clerk, a complete de-
erty will be sold or offered for
sonal property secured by real
linquent list, in alphabetical order,
I sale at public auction to the high -
proporty and ono -half of the taxes
of all persons and property then
est bidder for cash in lawful
on all real property unpaid by five
owing taxes, and at the same time
money of the United States. The
o'clock P. 11T. on the fifth day of
return the assessment roll.
Several parcels and lots of prop -
Decemaer next, thereafter, will be
SECTION 26. The City Cleric
erty described upon which five
delinquent, and unless paid prior
must compare carefully the list
years will have elapsed from the
thereto, 8% will be added to the
with the assessment book, and, If
date of the sale of said property,
amount thereof; provided that if
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satisfied it contains a full and true
shall then be sold as herein pro-
- they be not paid before the 20th
statement of all taxes due and un-
vided and no bid for such property
day of April, next succeeding, at
paid, said clerk must foot up the
will be accepted for less than the
five o'clock P. M., there shall be
total amount of taxes, so remain-
amount required to redeem the
• collected an additional three per
ing unpaid, and credit the Tax
same, including all taxes, costs
cent (3%) thereon.
Collector therewith, and make a
and penalties to date; and if no
(c) That the remaining one-
final settlement of air taxes charg-
such bid is made, said property
half of the taxes on all real prop-,
ed against him 'o» the assessment
Shall then be sold in manner as
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provided pursuant to the pro - 'sold for taVU pursuant to the pro-
visions of the Political Code of the
I visions of this ordinance shall be
State of California, from time to
subject to redemption within five
time in effect prescribing the man -
years, and upon the terms provid-
ner of sale of property for five
cd, or that m.ay hereafter bn pro-
years delinquent and upon which'vided,
for the redemption of prop -
tax redemption has not been made,
erty sold for state or county taxes,
or upon direction of the City Coun-
and with respect to redemptions
cil the property so sold for delin-
the city officers are empowered
quent taxes, or any part or parcel
and directed to perform all of the
so sold, may be so:d to the City of
duties conferred and imposed upon
Newport Beach in lieu and in place
corresponding county officere
of the State of California, and such
with respect to redemption of
sale to the City shall be had in the
property sold for county taxes.
form and manner and conducted
SECTION 33. Upon five year:
pursuant to the same provisions of
delinquency sale being made, the
the Political Code of the State of
Tax Collector must make a deco
California as if said sale was made
to the property, reciting in suck
to the State of California; pro-
deed the name of the person tc
vided, however, that during such
whom sold, (late of sale, descrip.
Period of time as pursuant to the
tion of land sold, the amount foi
provisions of Section 3817d of the
which cold. Such deed shall be
Political-Code of the State of Cali-
-cknowlcdged, as required tc
fornia as amended by the 1933
a0thorize it to be recorded, art!
Legislature, no final or five year
the matters recited in such deed
sales shall be made or conducted
of sale, shall constitute primary
with respect to county taxes, no
evidence of the following facts:
such final or five year sales shall
1. The property was assessed
be had under this ordinance for
as required by law.
city taxes.
2. The property was equalized
SECTION 29. The City Tax
as required by law.
Collector, as soon as he has posted
3. The taxes were levied in ac-
said notice, as herein provided,
cordance with law.
must file with the Clerk of the
4. The tares were not paid.
City a copy of said delinquent list
5. At a proper time'and place,
and notice, with his affidavit of
the property was sold as prescrib-
posting attached thereto, which
ed by law, and by the proper of-
said affidavit shall be prima facie
ficer.
evidence of all the facts stated
therein.
SECTION 30. 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,
except as to sale of property, five
or more years in delinquency, by
operation of law and the declar-
ation of the City Tax Collector, be
called off the delinquent assess-
ment list in regular order and be
separately struck off and sold to
the City as purcLascr; provided,
however, that the owner or person
in possession of any property of-
fered for sale for taxes due there-
on; may prior to the sale of such
property, pay the taxes, penalties
and costs due, and thus satisfy the
lien of the City upon the property.
The City Tax. Collector shall
make an entry "Sold to the City of
Newport Beach," on the delinquent
assessment list opposite to each
piece of property so sold, and he
sh2' -1 be credited with the amount
of the taxes, penalties and costs
thereon in his settlement.
SECTION 31. The "City'Tax
Collector must, in a book provided
for that purpose, enter a descrip-
tion of the land sold, correspond-
ing to the description in the orig-
inal assessment roll, the date of
sale, that it was sold to the city,
the amount for which it was sold
and must regularly number the
descriptions on the margin of the
book. Such cook shall then be filed
with the City Clerk and mast be
open to public inspection, without
fee, during office hours, when not
in actual use.
In case of redemption or a sub -
^.equent sale of any of said prop-
erty by the city, the City Clerk
must cause an entry to be made
-on the margin of the record, des-
cribing such property In said cer-
tificate book of record, of the fact
of such redemption or sale, giving
the date thereof, and by whom re-
deemed.
a ^ECTION 32. Any property
6. The property was not re-
deemed.
7. The person who executed the
deed was the proper officer.
8. Where the real estate was
sold to pay taxes on personal
property, that the real estate be-
longed to the person liable to pay
the tax.
SECTION 34. Such deed duly
acknowledged, or proved, is (ex-
cept as against actual fraud) con-
clusive evidence of the regularity
of all other proceedings, from the
assessment by the assessor up to
the execution of the deed, in-
clusive. Such deed conveys to the
Grantee the absolute title to the
Property described therein, free
from all incumbrances, or liens,
except the same as prescribed and
enumerated as exceptions in Sec-
tion 3787, of the Political Code of
the State of California.
SECTION 35. The assessment
book, .or the delinquent list, or
copy thereof, certified by the City
Clerk, showing unpaid taxes
against any person or property, is
prima facia evidence Of the assess-
ment, the property assessed, the
delinquency, the amount of taxes
due and unpaid and that all the
provisions of law in relation to the
assessment and levy Of such taxes
have been complied with.
SECTION 36. When land fs
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 rend-
ers it void or voidable.
SECTION 37. In case property
assessed for taxes is purchased by
the city, except on five year delin-
quency sale, pursuant to the pro-
visions jof this ordinance, It shall
be assessed each subsequent year
_`or taxes, until a deed therefor, is
made, to the purchaser, in the
same manner as if it had not been
purchased. In the case of property
sold to the city, pursuant to the
provisions of this ordinance, it
shall be assessed each'subsequent
year for taxes, in the same man-
ner as if it had not been sold, un-
til a deed is made to the purchas-
er tfiereof at the fifth year of de-
linquency sale:
SECTION 38. Whenever prop-
erty sold to the City, pursuant to'
the provisions of this ordinance,
shall be redeemed as herein pro -
vided, the moneys received on ac-
count of such redemption, includ-
ing the original and subsequent
taxes, and percentages, penalties,
costs and interest, shall be paid
into the treasury for the use and
benefit of the respective Funds•
of the City, for which originally
levied.
SECTION 39. The Assessor
must collect, immediately as the
asessment is made, the taxes on
all property when in his opinion
said taxes are not a lien upon
real property sufficient to secure
the payment of the taxes.
At the time of malting the as-
sessment; or at any time before
the first day of July, the Assessor
may collect the taxes by seizure
and sale of any.personal property
owned by the person against
whom the tax is assessed.
SECTION 40. The sale of per-
sonal property must be at public
auction, and of a sufficient amount
of property to pay the taxes, per-
centage and costs. The sale must
be made after one week's notice of
the time and place thereof, given
by publication in a newspaper
published in the City, or by post-
ing in three public places.
For seizing and selling personal
property, the Assessor may charge
in each case the sum of three dol-
lars. On payment of the price
bid for any property sold, includ-
ing penalties and costs as herein
provided, the delivery thereof,
with a bill of sale, vests the title
thereto in the purchaser.
All excess, over the taxes, per-
centages and costs of the pro-
ceeds of any such sale, must be
returned to the owner of the
property sold, and until claimed
must be deposited in the City
treasury, subject to the order of
the owner, heirs or assigns.
The unsold portion of any prop- .
erty may be left at the place of
sale at the risk of the owner.
SECTION 41. The 'Assessor
shall be governed as to the amount
of tares to be collected upon per-
sonal property by the city rate
for the previous year.
When the rate is fixed for the
year in which such collection is
made, thEn, if the sum is in ex-
cess of the rate has been collected,
such excess shall not be used by
the City, but shall remain in the
city treasury, and must be paid
by the treasurer to the person
from whom the collection was
made, or to his assigns, on de-
mand therefor.
If a sum less than the rate
fixed has been collected, the de-
ficiency must be collected by the
tax collector as other taxes on
personal property are collected.
The assessor, on the first Monday
in each month, must pay into the
City Treasury all moneys col-
lected by him during the preced-
ing month.
The Clerk must- as soon as the
assessment book for the year
comes into his hand, note opposite
the name of each person from
whom taxes have been collected the
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amount thereor, and as soon as 1 collecting taxes within the City
the rate of taxation for the year, I of Newport Beach is provided'.
is fixed, the tiers must note, in The City COurcil and each
connection with said entry, the member affirmatively voting for -
amount of excess or deficiency. the adoption of this ordinance, de-
SECTION 42. omissions, er- dares that if any part or se-tion,
rors or defects in the form of any clause or phrase of this Ordinance
original assessment of assessment is declared invalid, the remainder
book, where it can be ascertained og the Ordinance, as to to each and
therefrom what was intended, ma.� tionr thereof, eq ?all remain in full
on the written order of the City
Council, be supplied or corrected by force and effect, and that all
the Assessor, at any time after parts of said Ordinance would
the original asseesrnent was made, have been, and were intended to be
and prior to the sale for delin- adopted even though such invalid
quent taxes, and when omissions, clause, part or portion, was
errors or defects have been car- _dcI ed as a part thereof.
ried into a delinquent list or any S;,CTICN 4Z Ordinance No.
posting thereof, the list may be 15 of tho City of Newport Beacn,
posted as amended, or notice of
:,ne amendments thereto, and all
the correction thereof may be oth,.r Ord inance :s of said city in
given in a supplemental posting, Conflict herewith, except as here-
to be made in same maner as the in otherwise provided, are hereby
original publication and for not repealed.
less than one week. SECTION 43. This ubl'Oshed once
SECTION 43. No assessment shall be printed and p
or act relating to assessment or in 11TEWPOftT NEWS, a newspap
collection of city taxes is illegal er iprinted, published and circulat --
on account of informality or ban ed m the City Of Newport Beach,.
cause the same was not complete and shall take effect and be in
within the time required by law; force thirty (30) days after its
nor can the City's right and power pasage.
to levy and collect taxes be ex- The above and foregoing Ordi_
tinguished by any irregularity of. nance was introduced at a regu-
proceeding whatsoever. lar meeting of the City Council.
SECTION 44. The City Council of the City of Newport January.; Beach
shall furnish, at the expense of held on the 7th day of
the City, to the Assessor and Tax 1935, and was finally passed and
Collector, any and all material, adopted on the 6th day of May,
statements, maps, or other doc- 1935, by said City Council at 4
uments or material required in regular meeting, by the following
the assessing of the properties vote, to -wit:
within said City, and the collect- AYES, Councilmen: Gordon,
ion of taxes thereon as herein re- Claire, Ellsworth, Garfield, Hil-
quired, ao and when such supplies mer.
are needed. NOES, Councilmen: None.
SECTION 45. Any person vio- Absent, Councilmen: None.
lating any of the provisions of the The above and foregoing Ordi-
foregoing sections of this ordi- nance is signed and approved by
nance, or who commits any of the me this 6th day of May, 1935.
acts therein declared to be un- HERMAN HILMER,
lawful and prohibited or who Mayor of the City of Newpls t
neglects or refuses to do the Beach.
duties therein required of him, Attest:
is guilty of a misdemeanor, and FRkNk L. RINEHART,
shall, upon conviction thereof by City Clerk.
a court of competent jurisdiction,
be punished by a fine not to ex-
ceed $300.00, or by imprisonment
in the City Jail of the City of
Newport Beach, not to exceed
ninety days. or in the discretion
of the court, by both such fine
and imprisonment.
SECTION 46. All sales of
property, penalties made and
procedure had pursuant to the
provisions of Ordinance No. 15 of
the City of Newport Beach, and
amendments thereto, shall re-
main in full force and effect. The
system provided for by this ordi-
nance for the collection of taxes,
shall become operative in the col-
lection of the 1935.1936 taxes, and
all sales of property made after
April 20th, 1935, for tax payment
delinquency, shall be made under
the provisions of this Ordinance.
This ordinance shall be inter-
preted and construed liberally and
to the end that the purpose of pro-
viding a reasonable and valid
method of assessing property and