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HomeMy WebLinkAbout436 - Taxes6AMNANCE No. 4J6 In all Oases where real estate in installments bad been made. • has been s6ld to the City of New- No such payment, nor all Of `rho City of Newport Beach, by port Beach on or before July 6, them, shall be deemed a redemp- and through Its City Council, does 1935, for delinquent taxes, and tion of real 'estate nor affect the Ordain as follows: the City has not disposed of the right, title or Interest of the city SECTION 1. A new section Is same, the person whose estate thereto, but shall be deemed and • hereby added to Ordinance No. has been sold, his executors, ad- considered as compensation for 428 of the city of Newport Beach, minlstrators, or other successors the use and occupancy of said to be numbered 28 -a, and to read in interest shall on or before real estate; provided, that If each its follows: April 20, 1936, have the right to installment of delinquent taxes 28 -a. The word "taxes" wher- elect to pay such delinquent and interest be paid on or before ever used In this section includes taxes in Installments as herein- the respective dates specified in all taxes and assessments and an- after provided, and by the pay- this section, and if redemption of hual installments of assessments ment of each of such Installments, such property shall be made, on charged on the tax roll. together with current City taxes, or before the twentieth day of In all cases where real estate to extend the period of redemp- April, 1945, In the manner here - has been sold to the City of New- tion of such real estate and to inafter in this section provided, port Beach on or before July 6th, postpone the date of sale of such the amounts previously paid un- 1935, for delinquent taxes and the property, as provided in Ordin- der the authority of this section City has not disposed of the same, ante No. 428 :bf the city of New- shall be credited on the amoum the person whose estate has been port Beach, and time of making to be paid for such redemption. sold, his heirs, executors, admin- a deed of guilt property to the The amount to be paid on or be- istrators or other successors in City, and in the event such prop- fore the twentieth day of April, interest shall at any time on or erty has been deeded to the City 1945, to effect redemption of such • before the twentieth day of April, of Newport Beach, postpone the property under this section shall 1936, have the right to redeem resale of such real estate by the be the sum of the following Such real property by paying to City as provided In Ordinance No.' arnounls: - '�' the Tax Collector of the City of 428 of the city of Newport (a) Unpaid taxes as prescribed �,• Newport Beach, the amount of Beach. in Section 28a of this Ordinance; taxes due thereon at the time Upon payment to the treasurer with interest theron equal to the of such sale, and also all, taxes on or befOfe April 20, 1936, of amount of interest included in all that were a lien .upon said real ten per cebt,- or more, of an installment payments previously property at the time said taxes amount Mind to the total of un= made, as authorized by this sec- become Aelinquent,'and also all paid taxes computed as pre. lion, and, in addition, interest unpaid taXeg of every description scribed in section 28 -a of this or- equal to the amount of interest assessed against the property to- dinance, plus interest on the due at the time of such redemp- gether with all taxes that ate a whole of said amount at the rate lion on the remainder, if any, of lien against the property for each of seven per cent per annum from the amount payable in install- year since the sale, as shown on and after July 1, 1934, to date of ments; as authorized by this see. ' the delinquent assessment rolls in such payment and by further pay- tion. . the then permanent custody of ment on or before April 20, 1936, (b) Unpaid taxes for the fiscal ' the City Clerk and Ex- officio of all city taxes levied and as- years following the year ending Assessor of the 'city of Newport sessed for the fiscal year 1935- June 30, 1935, with redemption Beach, or, If not so assessed, then 1936 together with penalties and penalties thereon computed In ac- upon the value of the property as costs due thereon, the right of re- cordance with the provisions of ' assessed In the year nearest the demption in Installments here- Ordinance No. 428 of the City of - time of such redemption, with in- under shall be extended to and In- Newport Beach. terest on the whole amount of eluding April 20, 1937, during Except as in this section pro- . such taxes at the. rate of seven which time no sale. at aucliori of vided, such redemption shall be per cent per . annum computed such property shall be made, and made in the manner prescribed in from the first day of July, 1934, n deed to the City shall be made, Ordinance No. 428 of the City of to the time of such redemption. and no resale by the City shall be Newport Beach. The provisions of this section made. Upon payment to the All interest received by the city r shall be deemed to allow the re- Treasurer, in each succeeding fis- treasurer pursuant to the pro - demptlon of such real estate on cal year but not later than April visions of this and the preceding or before the twentieth day of 20, until said amount has been section shall be distributed In the • April 1936, free from the payment paid, of ten per cent or more of same manner as redemption pen- - of any costs, interest (other than said total amount together with allies in accordance with Ordin- the interest hereinbefdre in this interest, at the same rate from ante No. 428 of the City of New. section provided), penalties for the preceding payment, on that port Beach. delinquency or redemption penal- part Of said total amount remain- SECTION 3. A new section Is ties, whoch may have accrued ing unpaid after such preceding hereby added to Ordinance No. against said real estate on or be- payment, and upon payment on or 428 of the City of Newport fore April 20, 1936. The provi- before April 20, in each of said Beach, to be numbered "28 -e" and sions of this section shall have no succeeding fiscal years Of taxes to read as follows: application to the amount or rate for each of said years, with 28 -c. Notwithstanding the pro- of penalties for delinquency or penalties and costs due thereon, visions of Ordinance No. 428 of upon redemption, for taxes . for the right of redemption shall be the City of Newport Beach, no the fiscal years 1935 -1936. extended, the time o: sale at auc- sale at auction to the public shall Except as otherwise In Section tion to the public and of deed to be made of unredeemed property 28 -b and this sec4on provided, the City shall be postponed and in the years of 1935, 1936 or 1937, such redemption shall be made resale by the City shall be sus- but at the day and hour fixed in in the manner prescribed by Or- pended, for successive periods of Ordinance No. 428 of the City of dinance No. 428 of the city of one year. In the event of failure Newport Beach, all real property Newport Beach. to make any of the payments otherwise subject to sale to the SECTION 2. A new section is herein specified to be made on v. public shall be deeded to the city hereby added to Ordinance No. before the dates herein set forth, as provided in Ordinance No. 428 428 of the City of Newport Beach, the right to pay such delinquent of the City of Newport Beach. • to be numbered "28 -b" and to read as follows: taxes in Installments shall cease and terminate and such No sale of any property, except "taxes" property property sold to the city for de- 28-b. The word wher- shall thereupon be subject to sale linquent taxes in the year 1925, or ever used in this section, includes at auction or may be deeded to at any time prior to 1925) shall all taxes and assessments and the city or resold by the city In be made In accordance with the • annual Installments of assess- the same manner as .though no provisions of Ordinance No. 428 of ments charged on the tax roll. election to pay delinquent taxes the City of Newport Beach, after • • E • • 'the effective date of this ordin- ance. and prior to the first day of January. 1938. Property sold to the city for delinquent taxes in the year 1925. or prior to 1925. and deeded to the city pursuant to any of the ordinances of the City of Newport Beach. shall be subject to sale under the provi- sions of Ordinance No. 428 of the City of Newport Beach. Nothing in this section shall be construed to prohibit any agree - ment or sale made under the pro- visions of any ordinance of the City of Newport Beach or any state law. In the years 1935. 1936 and 1937. the notice required by Sec - tion 28 of Ordinance No. 428 of the City of Newport Beach. shall .be in substance and may be in 'form as follows: "TO be deeded to "the City. See No. in ,addenda to this list." "ADDENDA TO DELINQUENT TAX LIST. Notice of Disposal 'of Properties -for Delinquent Taxes. In pursuance of law. public no- tice is hereby given that the un- dersigned tax collector will maxk deeds to `the City of Newport Beach for the several parcels and lots of property hereinafter de- scribed unless on or before the ............ day of ................. 193......... at the hour of ...------------- o'clock ........ 1V?.. redemption from sale for delinquent taxes is made in ac- cordance with the provisions of Section 33 of Ordinance No. 428 of the City of Newport Beach. or a postponement of sale is had in accordance with the provisions of Ordinance No ............... of the City 'of Newport Beach. or a condition- al payment is made in accordance with thy nrovisions of Ordinance `No .............. of the City of New- port Peach. on said date. five years or more will have elapsed '#ram the date Of the sale of said property to the City. 'Dated this ........ day of ............... 19......... ....... ............................... .................. Tax Collector Of the City of ,Newport Beach. State of Cali- fornia." The properties which are to be so deeded and which are the sub- ject of this notice are situated in the City of Newport Beach State of California and are particular- ly described as follows. to -wit: No. (description of property) assessed to :.................... Sold to City for $ ................. SECTION 4. A new section is herebv added to 'Ordinance No. 428 of the City of Newport Beach. to be numbered "28 -d" and to read as follows: 28 -d. Any person, his heirs, executors. administrators or other successors in interest. who has made or who shall make a pay- ment or payments on account of delinquent taxes in accordance with the provisions of any ordin- ance of the City of Newport Beach, and who, in addition, has elected -oh shall elect to pay the delinquent 'taxes on the same property in installments in ac- cordance with the provisions of this ordinance. as the case may be, or who has made 'or shall make a payment on account of delinquent taxes in accordance with the provisions of any ordin- ance of the City of Newport Beach. or this ordinance. and who. in addition. shall elect to redeem such property from delinquent taxes in accordance with the provisions of this ordinance. shall receive credit. on the amount of taxes paya'61e. for the total amount. without an allowance for interest thereon. previously paid to the city treasurer. in accord- ance with the provisions of any odinance of the City of Newport Beach. or this •ordmance. In the event payment is made in install- ments such credit shall be in ad- dition to and not a substitute for the payment nY the whole or any part of such 'installment then payable. SECTION b. A new section 1s hereby adaed to Ordinance No. 428 of the City of Newport Beach. to 'be numbered "28 -e" and to read as follows: 28 -e. Any person. his heirs. executors. administrators or other successors in'tnteest. who elected. on or before April 20, 1934. to pay delinquent taxes in installments in accordance with the provisions of any ordinance of the city of Newport Beach. or who, on or be- fore April 20. 1935. elected so to do in accordance with any ordin- ance of the city of Newport Beach. and who failed to pay the taxes for the fiscal years 1933- 1934 or 1934 -1935. as in said or- dinance required. on or before said date. and Who elects to pay the delinquent taxes on the same property in installments in ac- cordance with the provisions of this ordinance. shall receive credit. on the amount of delin- quent taxes, payable in install- ments under this ordinance, for the total amount. without an al- lowance 'of interest thereon. pre- viously paid t othe city treasurer in accordance with the provisions of any ordinance of the City of Newport Beach. Such credit shall `be in addition to and not a substitute for the payment of the whole or any part of such in- stallment then payable. SECTION 6. A new section is hereby added to Ordinance No. ,428 of the City of Newport Beach to be numbered "28 -f' and to read as follows: 28 -f. If the person electing to pay such delinquent taxes in in- stallments. in accordance with the provisions of this ordinance. or any other ordinance of the city of Newport Beach. now in effect. his heirs. executors. administra- tors. or other successors in inter- est. has failed or shall fail to make any of the payments, of in- stallments or of current taxes therein required therefore bh br before the dates therein fixed at the time th fist paymnt was made and if the city has not disposed of the poperty and redemption thereof is made in accordance with the provisions of this ordin- ance or any ordinance of the City of Newport Beach. now in effect. Within five years after April 20 of the fiscal year within which such failure to pay occurred but not later than April 20. 1945. there shall be credited. on the amount to be paid for such re- demption in accordance with the provisions of this ordinance be any ordinance of the city of New- port Beach. now in effect. the amounts previously paid tb the treasurer in accordance with the provisions of this ordinance or any ordinance of the city'af Newer port Beach now in effect. All moneys received by the treasurer in accordance with the provisions of this ordinance or any other ordinance 'of the City of Newport Beach telatiiig to the collection of taxes. shall be dis- tributed in the manner prescribed by Ordinance No. 428 -of the City of Newport Beach. for taxes. de- linquency penalties. costs and redemption penalties. SECTION 7. A new section is hereby added to Ordinance No. 428 of the City of Newport Beach. to be numbered "28 -g" and to read as follows: 28 -g. The word "taxes" wher- ever used in this section includes all taxes and assessments and annual installments of assess- ments. charged on the tax rolls. Iii all cases where real estate has been sold to the city for de- linquent taxes on or before July 6. 1934, and the city has not dis- posed of the same. the person whbse estate has been or may hereafter be sold. his heirs. exe- cutors. administrators or other successors in interest. at any time an o prior to September 1. 1935. shall have the right to re- deem such real 'estate. without penalties for delinquency. costs Or redemption penalties or inter- est of whatever name or descrip- tion, by paying on or before Sala date to the City Treasurer of the city wherein such real estate is situated. the amount of taxes thereon at the time of sale. and also all taxes that were a lien up- on said real property at the time said taxes became delinquent and also all unpaid taxes of every description assessed against the property for each year since the sale. as shown on the delinquent rolls in the then permanent cu► tody of the City Clerk and Ex- officio Assessor of the City of Newport Beach; or, if not so as- sessed. then upon the value of the property as assessed in the year nearest the time of such re- demption. SECTION 8. A new section is hereby added to Ordinance No. 428 of the city, of Newport Reach, 0 0 • • • 1 to be numbered "28 -b" and to read as follows: 28 -h. In the cent a person has elected to pay in installments de- linquent taxes which are a lien upon any real estate, in accord- ance with the provisions of this ordinance or any other ordinance of the City of Newport Beach re- lating to taxes, now in effect, and he, his heirs, executors, adminis- trators or other successors in in- terest, elects to make final re- demption of the same cal estate under provisions of 28 -g of this ordinance, there shall be deducted from the amount necessary to ef- fect such final redemption under Section 28 -g, a credit equal to the total amount theretofore paid by such person, his heirs, executors, administrators and other success- ors in interest, under this ordin- ance or any other ordinance of the City of Newport Beach relat- ing to taxes, now in effect, in- cluding therein all installments, interest, taxes and penalties paid thereunder. 11 SECTION 9. A new section is hereby added to Ordinance INTO. 428 of the City of Newport Beach, to be numbered "28 -1" and to read as follows: 28 -i. whenever the payment of delinquent taxes under this ordin- ance and Ordinance No. 428 of the City of Newport Beach or any other ordinance of the City of Newport Beach relating to taxes, now in effect, has been started, and the property upon which the taxes are being paid does not appear on the assess- ment roll, the city assessor shall 'be required to make an assess- ment according to the current values and to place the property on the current assessment roll for that year and for each year there- after so long as payments under this ordinance are kept up. The property when so returned to the assessment rolls shall be assessed in the name of the holder of the fee title immediately prior to the deed to the City. SECTION 10. A new section is hereby added to Ordinance No. 428 of the City of Newport Beach, to be numbered "28 -j" and to read as follows: 28 -j. Whenever property is be- ing redeemed under this ordinance or any other ordinance of the City of Newpot Beach relating to taxes, now in effect, and does not appear on the assessment roll, the City Assessor shall furnish the Tax Collector of the City of New- port Beach with a list of the yeaet ier which no assessment has been grade and the assessor shall race a valuation on the property which shall be used in computing the tax for the years when the property was not assessed. SECTION 11. This act Is here- by declared to be an urgency measure necessary for the im- mediate preservation of the pub- lic peace, health and safety, with- in the meaning of Section 1 of Article IV of the Constitution, and shall therefore go into effect immediately upon its first pub- lication. The facts constituting the necessity are as follows: Due to the widespread depression, many taxpayers have been un- able to pay their taxes, or to re- deem their property from sale to the city for delinquency. By per- mitting redemption without pen- alties, many taxpayers will be enabled to redeem their property, restore the same to the tax rolls, and thereby add revenu for talc operation and maintenance of gvernment. It is also necessary in ordere to redeem much of the property which does not at the present time appear on the as- sessment rolls that it be assessed according to present day values. ?f 'this is tst done immediately taxpayer; whose property does net now appear on the assessmek rolls will be unable to take ad -' vantage of the rights granted by this act. SECTION 12. The City Clerk shall certify to the separate vote, on the urgency of this ordinance and its pussage by the vote of four members of the City Council of the City of Newport Beach, and cause the same to be pub- lished once in Newport Naws, a newspaper printed and circulated in the City of Newport Beach, and upon such publication this ordin- ance shall become immediately operative and take full effect. I hereby certify that the ques- tion of the urgency of the forego- ing ordinance was passed and the foregoing ordinance was adopted by a vote of four (4) members of the City Council of the City of Newport Beach at its meeting of August 5th, 1935. Ayes, Councilmen: Gordon, Claire, Ellsworth and Hilmer. Noes, Councilmen: None. Absent, Councilmen: Garfield. ATTEST: FRANCIS L. RINEHART, (Seal) City, Clerk.