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HomeMy WebLinkAbout455 - Taxesi1 L J • • • • LJ Oft DI.NANCE NO. 455 The City of Newport Beach, by and through its City Council, does ordain as follows: Section 1. A new section is hereby added to Ordinance No.. 428.of the City of Newport Beach, to be numbered 28a -1 and to read as follows: "28a -I. The word "taxes" wher- ever used in this section includes . all taxes and assessments and an- nual installments of assessments charged on the tax roll. In all cases where real estate has been sold to the City of New - .port Beach on or before July 6th, 1937, for delinquent taxes and the City has not' disposed of the same, the person whose estate has been sold, his heirs, executors, administrators or other successors in interest shall at any time on or before the 20th day of April, 1938, have the right to redeem such real property by paying to the Tax Collector of the City of Newport Beach, the amount of ebocek due thereon at the time Of such sale, and also all taxes that were a lien upon said real property act the time said taxes became delinquent, and also all -unpaid taxes of every description assessed against the property, . together with all taxes that are .a lien against the property for each year since the sale, as shown on the delinquent assessment rolls in the then permanent custody of the City Clerk and Ex- officio Assessor of the City of Newport .Beach, or, if not so assessed, then upon the value of the pro- perty as assessed in the year nearest the time of such redem- tion, with interest on the whole amount of such taxes at the rate of seven percent per annum com- puted from the 1st day of July;. 1936, to the time of such redemp- tion. The provisions of this section .shall be deemed to allow the re- demption of such real estate, on bl' before the 20th day of April, 1938, free from the payment of .any costs, interest (other than the interest hereinbefore in this section, provided), penalties for delinquency, or redemption pen- alties, which may have accrued against said real estate on or before April 20th, 1938. The pro - Visions of this section shall have no application to the amount or rate of penalties for delinquency or upon redemption, for taxes for the fiscal year 1937 -1938. Except as otherwise in Section 28b -1 and this section provided, such redemption shall be made in the manner prescribed by Ordi- nance No. 428 of the City of New- port Bcach". Section 2. A new section is hereby added to Ordinance No. 428 of the City of Newport Beach, to be numbered 28b -1, and shall read as follows; "28b -1. The word "taxes wher- ever used in this section, includes 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 July 6, 1937, for delinquent taxes, and the city has not disposed of the same, the person whose estate has been sold, his executors, administra- tors, or other successors in inter- est shall on or before April 20th, 181$, have the right to elect to pay suchAi!lihquent. takes in, in- stallments as hereinafter provided, and by the payment of each of such installments, together with current City taxes, to extend the period of redemption of such real estate and'to postpone the date of .ale of such property, as provided ci Ordinance No. 428 of the City of Newport Beach, and time of making a decd of such property to the City of Newport Beach, ad. in the event such property has been deeded to the City of New- port Beach, postpone: the resale of such real estate by the City under the provisions of Ordinance :Jo. 428 of the City of Newport L-cach. Upon payment to the Tax Col - Iector on or before April 20, 19382 of ten percent, or more, of an amount equal to the total of unpaid taxes computed as prescribcd in Section 28a -1 of this Ordinance, plus interest on the whole of said amount at the rate of seven per- cent per abWum from and after" July 1st, 1936, to date of such payment and by further payment on or before April 20, 1938, of all city taxes levied and assessed for the fiscal year 1937 -1938, to- gether with penalties and costs due thereon, the- right of redemp- tion in installments hereunder shall be extended to and includ- ing April 20, 1939, during which time no sale at auction of such property shall be made, and no deed to the City shall be made, and no resale by the City shall be made. Upon payment to the Tax Collector, in each succeeding fiscal year, but not later than April 20th, until said amount has been paid, of ten percent or more of acid total amount together with interest at the same rate from the date of the precceding payment, on that part of said total amount remaining unpaid after such preceeding, payment, and. upon payment on or before April 202 in each of said succeeding fiscal years of taxes for each of said years, with penalties and costs due thereon, the right of redemption shall be extended, the time of sale at auction to the pub- lic and of deed to the City, shall be postponed and resale by the City shall be suspended, for suc- cessive periods of one year. In the event of 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 install- ments shall cease and temtinate and such property shall there- upon be subject to sale at auction or may be deeded to the City or resold by the City under the pro- visions of Ordinance No. 428 of the City of Newport Beach, in the same manner as though no election to pay delinquent taxes in installments had been made. No such payment, nor all of them, shall be deemed a redemp- tion of real estate nor affect the right, title or interest of the City thereto, but shall be deemed and considered as compensation for the use and occupancy of said real estate; provided, that if each installment of delinquent - taxes and interest be paid on or be- fore the respective dates speci- fied in this section, and if redemp- tion of such property shall be made, on or before the 20th day of April, 1947, 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 re- demption. The amount to be paid on or before the 20th day of April, 1947, to effect redemption of such property under this section shall be the sum of the following amounts: (a) Unpaid taxes:ias prescribed in Section, 29a­1 of this Ordi- nance, with interest thereon equal to the amount of interest included in all installment payments pre - vio,.isly made, as authorized by " this section, and, in addition, in- terest equal to the amount of in- terest due at the time of such. redemption on the remainder, if any, of the amount payable in installments`as authorized by this section. (b) Unpaid taxes for the fiscal years fol lowing the year ending June 30, 1937, with redemption penalties thereon computed in accordance with the provisions of Ordinance No. 428 of the City of Newport Beach. Except as in this section pro- vided, such redemption shall be made in the manner prescribed in Ordinance No. 428 of the City of Newport Beach. All interest received by the City' Treasurer pursuant to the pro - visions of this and the preceding section shall be distributed in the same manner as redemption penalties in accordance with Ordi- nance No-. 428 of the City of New- port Beach. Section 3. A new section is hereby added to Ordinace No:' 428 of the City of Newport Beach, to be numbered 28c -1, and to read' as follows: "28c -1. Notwithstanding the provisions of Ordinance No. 428 of the City of Newport Beach, no' sale at auctiO6 to the public shall be made Of unredeemed property „ig" the years of 1937, 1938 or in the month of January, 1939, but at the day and hour fixed in Ordi- nance No. 428 of the City of Newport Beach, all real property' otherwise subject to sale shall be deeded W the City as provided' in Ordinance No. 428 of the City of Newport Beach. No'sale of any property (except property sold to the City for delinquent taxes in' the year 1930, or at any time prior to 1930) shall be made in accordance with the provisions of Ordinance No. 428 of the City of Newport Beach, after the efec- tive date of this ordinance, and. prior to the first day of January, 1939. Property sold to the City for delinquent taxes in the year 1930, or prior to 1930, and deeded to the City pursuant to any of the Ordinances of the City of Newport Beach, shall be subject to sale under the provisions of Ordinance No. 428 of the City of Newport Beach. Nothing in this section shall be construed to prohibit any agreement or sale made under the provisions of any ordinance of the City of Newport Beach or any State law. In the years 1937 and 1938, the notice required by Section 28 of Ordinance No. 428 of the City of Newport Beach, shall be in sub- stance and may be in form as follows: "To be deeded to the _ City. See No. in addenda to this list ". "ADDENDA TO DELINQUI6Nr TAX LIST. r i LJ 4 • • • • F_ IL Notice of Disposal of properties for Delinquent Taxes. An pursuance of law, public no- tfce is hereby given that the undersigned tax collector will make deeds to the City of New- port Beach for the several par- cels and lots of property here- inafter described unless on or before the day of - -, 19 —, at the hour of — o'clock M., redemption from sale for delinquent taxes is -- made in accordance with the pro- visions 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 conditional payment is made in accordance with the provis- i6ns of Ordinance No. of the City of, Newport Beach, on said date, five years or more will have elapsed from the date of the sale of said property to the City. Dated this day of , 19 —. on or before April 201' 1937, elected so to do in accordance with any Ordinance of the City of ticwrort Beach, and who failed to pay the taxes for the fiscal year 1934 -1935. or 1935 -19SG, o: 1936 -iD7, as is said ii dinanecs *equi=ed, o:: or b ^fore said date, and who elects to pay the dc- linqucn: taxes ca the same pro- perty in inmtallments in accord - rnce with the prov.s ons of this ordinance, shall receive credit, or the amount of delinquent taxes payable in installments under thin ordinance, for the total alewutl , without an allowance of interest L crron. previously paid to the City Treasurer in accordance with the provisions of any Ordinance of tine C,ty of 112rport Reach. 34eh credit shall be in addition to aced not a : ubstitute fm: Cu: payrnent -of ti :c whole or any part of such instalhneat thc_r payable. Section G. A new section is' hereby added to Ordinance No. 423 o. the City of Ncv port Beach to be numbered 28f -1, and to read as fo :lowsi TAX Collector of the City of "28f -1. If the person electing to Newport Beach, State of Cali- pay such delinquent taxes. in in- fornia'. stallments, in accordance with the The properties which' -are to be provisions of this ordinance, or so deeded and which are the sub- =v other ordinance of the City ject of this notice are situated in' of Newport Beach, now in effect, the City of Newport Beach, State his heirs, executors, administra- of California, and are particularly tor: or other successor in intcres" described as follows, to -wit: has failed or shall fail to make No. (Description of property) any of the payments, of install - assessed to . Sold to scuts or of current taxes therein City for $ required therefor on or before Section 4. A new section is the dates therein fixed at the hereby added to Ordinance No. time the first payment was made, 428 of the City of Newport Beach, and if the City has not disposed to be numbered 28d -1, and to of the property and redemptiono read as follows: thereof is made in accordance '28d -1. Any person, his heirs, with the provisions of this ordi- executors, administrators or other nance or any ordinance of the successors in interest,, who has City of Newport Beach, now in made or who shall make a, pay- effect, within five years after ment or payments on account of April 20, of the fiscal year with - delinquent taxes in accordance in 'which such failure to pay with the provisions of any ordi- occurred but not later than nance of the City of Newport April 20, 1947, there shall be Beach, and who, in addition, has credited on the amount to be elected or shall elect to pay the paid for such redemption in ac- delinquent taxes on the same cordance with provisions of this property in, installments in ac- ordinance or any ordinance of cordance with the provisions of the City of Newport Beach, now this ordinance, as the case may in .effect, the amounts previously be or who has made or shall paid to the Treasurer in acordance make a payment on account of with the provisions of this ordi- delinquent taxes in accordance nance or any ordinance of the with the provisions of any ordi- City of Newport Beach now in nance of the City of Newport effect. Beach, or this Ordinance, and All moneys received by the who, in addition, shall elect to re- Treasurer in accordance with the deem such property from delin- provisions of this ordinance or quent taxes in accordance with any other ordinance of the City the provisions of this Ordinance, of Newport Beach relating to the shall receive credit, on the a- collection of taxes shall be dis- mount of taxes payable, for the tributed in the manner prescribed total amount, without an allow- by Ordinance No. 428 of the City ance for interest thereon, pre- of Netvport Beach, for taxes, de- viously paid to the City Trcasur- linquency penalties, costs and ve- er, in accordance with the pro- demption penalties." visions of any ordinance of the Section 7. A new section is City of Newport Beach, or this hereby added to Ordinance No. Ordinance. In the event pay- 428 of the City of Newport Beach, ment is made in installments such to be numbered 28g -1, and to read credit shall be in addition to and not a substitute for the payment as: follows: of the whole or any part of such "28g -1. Whenever the payment installment then payable." of delinquent, taxes under this or Section 5. A new section is dinance and .Ordinance No. 428 hereby added to Ordinance No. of the City' of Newport Beach or 428 of the City of Newport Beach, any other ordinance of the City to be numbered 28e -1, and to of Newport . Beach relating to read as follows: taxes, now in effect, has been "28e -1. Any person, his heirs, started, and the property upon executors, administrators or other which the taxes are being paid successors in interest, who elected, does not appear on the assess - on or before April 20, 1936, to inent roll, the City Assessor shall pay delinquent taxes in install- be required -to make an assess- ments in accordance with the ment according to the current provisions of any ordinance of the values and to place the property City -of Newport Beach, or who, on the current assessment roll for that -year and for each year thereafter so long as payments under this ordinance are kept up. The property when so returned to the assessment rolls shall be as- sessed in the name of the holder of the fee title immediately prior fo the deed to the City." Section S. A new section is hereby added to Ordinance No. 428 of the City of Neport Beach, to be numbered 28h -1, and to read as follows: "28h -1. Whenever property is 1 ring redeemed under this ordi- nance or any other ordinance of the City of Newport Beach re- lating to taxes, now in effect, and ioe3 not appear on the assess - n_ent roil, the City Assessor shall furnish the Ta:: Collector of the City of Newport Beach with a list of the years for which no, as- . rers-reut l -as been made and the Assessor shall D1aee a valuation ca the property which shall be r�sed in computing the tax for the ,years when the property was not -assessed." n Section 9. This act is hereby declared to be an urgency mea- sure necessary for the immediate preservation of the public peace, heaith and safety, within the meaning of Section 1 of Article '.V of the Constitution, and shall theieforc go into effect immedi• ately upon its first publication. The facts constituting the neces- sity are as follows: Due to the widespread depression, many tax- payers have been unable to pay their taxes, or to redeem their property from sale to the City for delinquency. By permitting redemption without penalties, many taxpayers will be enabled' to redeem their property, restore the same to the tax rolls and thereby add revenue for the op- eration and maintenance of gov- ernment. It is also necessary in order to redeem much of this property which does not at the present time appear on the as-, sessment rolls that it be assesse! according to present day values. If this is not done immediately taxpayers whose property does not now appear on the assess- ment rolls will be unable to take advantage of the rights granted by this act. Section 10. The City Clerk shall certify to the separate vote on the urgency of this ordinance and its passage by the vote of four members of the City Coucil of the City of Newport Beach, and cause the same to be published once in Newport News, a news- paper printed and circulated in the City of Newport Beach and upon such publication this ordinance shall become immediately opera- tive and take full effect. I hereby certify that the ques- tiob of the urgency of the fore- going ordinance was passed and the foregoing Ordinance was a- dopted by a vote of Four (4) members of the City Council of the City of Newport Beach at its meeting of May 3rd, 1937. AYES, COUNCILMEN: Gordon; Claire, Whitson, Williamson. NOES, COUNCILMEN: None. ABSENT, COUNCILMEN: Gar- field. The above and foregoing Ordi- nance is signed and approved by me this 3rd day of May, 1937. HARRY H. WILLIAMSON Mayor — City of Newport Beach ATTEST: Frank L. Rinehart City Clerk. (SEAL)