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HomeMy WebLinkAbout417 - Tax Collector0 11 • 0 ORDINANCE NO' AN ORDINANCE OF THE CITY OF NEWPORT BEACH AMENDING SECTIONS 22, 25, 36 AND 49 OF ORDINANCE NO. 15 OF` THE: CITY OF' NEWPORT BEACH. The City of Newport Beach, by an through its City Council, does ordain as follows: SECTION. 1. Section 22 of Or- dinance No. 15 of the City of New- port Beach is hereby amended to read as follows: "On or before the second Mon- day in September of each year, the Clerk shall deliver to the Marshall as ex- officio Tax Collector, and the use of the words "Tax Col- lector" hereinafter in this ordin- ance shall mean and be construed as meaning the Marshall of the City of Newport Beach in such ex- officio capacity, the assessment book and charge the Tax Collector with the amount of taxes due as shown thereon, and take his re- ceipt therefor; the Tax Collector 'shall thereupon publish a notice once a week for two successive weeks in a newspaper of general pirpuladon, printed and published iii the CiiFbf Newport Beach, The first publication of which notice shall be within ten (10) days after the second MoAda"y in September, and which notice shall specify in substance: (a) That the taxes on all -per- soual property secured by real property and one -balf (' /) of the taxes on all real property will be due and payable from and after the date of the first publication of said notice, and will be 'delin- quent on the 5th day of December, next thereafter, at five o'clock 11. M. of that day, and unless paid prior,thereto, eight potent .(8 %) of the amount of said unpaid tax will be added to the amount there- of as a penalty, and if said one - half { i�) be not paid before the 20th day of April; next succeeding, at five o'clock P. M. an additional three percent (3 %) of the amount theregf will be added as a further penalty, and for the use of the city, and the remaining one -half of all.taxes on real property shall be delinquent on the 20th day of April„ at five o'clock P. Al., and if not paid on or before said 20th day of April, at five o'clock P. M. there .shall be added as a penalty and for the use of the city, an additional three percent (3 %) thereon provided that the entire tax on any real property may be paid at the time the. first install- ment, as above provided, is due and payable; and provided further, that the taxes on all personal property unsecured by real prop- erty, shall be doe and payable im- mediately after the, assessment of said personal' property is made, providing, however, that if the 5th day of December or the 20th day of April falls on Saturday, all taxes then unpaid shall become de- linqucnt at twelve o'clock M. on either date. (b) That all taxes are payable to the Tax Collector of the city of Newport Beach at his office in the City Ball of said city, and that the office of the tax collector will be op:n between the hours of eight o'clock A. M. and five o'clock P. M. of each business day for the purpose of receiving payment thereof, except that said office will not be open on Saturday afternoons. SECTION 2. Section 25 of Or- dinance No. 15 of the City of Newport Beach is hereby amended to read as follows: .'On the 5th day of December of each year, at five o'clock P. M. all taxes then unpaid on personal property, not previously paid, and one -half (',a) of all taxes on real property then unpaid, shall be de- linquent, and the Tax Collector shall then add as a penalty eight percent (87,) of the amount of the delinquent tax, and thereafter col- lect the same for the use of the city of Newport Beach, and if said tax and penalty be not paid prior to five o'clock of the 20th day. of April, next succeeding, the "Tax Collector shall add as a further penalty, an additional three per- cent (3 %) of the amount of the delinquent tax, the remaining one - half (y_) of all taxes on real property shall be delinquent on the 20th day of April of each year hereafter at five o'clock P. M. and if not paid, the Tax Collector shall add as a penalty and for the use of the city, an additional three percent (3 %) thereon, provided, that the entire tax on real prop- erty may be paid at the time the first installment as herein provid- ed is due and payable; and provid- ed, further, that the taxes on all personal property unsecured by real estate shall be due and pay- able immediately after the assess- ment of said personal property is made, providing, however, that if the 5th day of December or the 20th day of April, falls on Satur- day, all taxes then unpaid shall be- come delinquent at twelve o'clock M. on either date. SECTION 3. Section 36 of Or- dinance No. 15 of the City of Newport Beach is hereby amended to read as follows: "If any delinquent property be not redeemed within the time al- lowed by this ordinance for its re- demption, the Tax Collector shall make to the city a deed of such property, reciting in such deed the name (when known) of the person assessed therefor, a description of 'the land sold, the date of its sale; the amount for which it was sold, that it was sold for delinquent taxes, its assessed value, the year of its assessment, thg'time when the right of redemption had exA pired, and that no person has re- deemed the same within the time required by law for its redemption. No charge shall be made by the Tax Collector for the making of such deed, and the acknowledge- ments of deeds. All such deeds shall be recorded in the office of the County Recorder, or if said property shall be under Torrens Title, then said deed shall be reg- istered with the Registrar of Titles of Orange County, in the manner provided for by law, and the costs of recording the same shall be paid by the City. The City Council, by ordinance, shall pro- vide uniform blank deeds upon which all conveyances to the City under the provisions of this sec- tion, shall be made." SECTION 4. Section 49 of Or- dinance No. 15 of the City of New- port Beach is hereby amended to read as follows: "In all cases where real prop- erty has been sold or may here- after be sold to the City for delin- quent taxes, and the city has not disposed of the same, the person whose estate has been or may hereafter be sold, his heirs, execu- tors, adm' dstrators or other suc- cessors in interest shall, at any time L.fter the same has been sold to the City, and before the city shall have disposed of the same, have the right to redeem such real estate by paying to the City Treasurer the amount of taxes, penalties for delinquencies and costs due thereon at the time of such sale, and also all taxes that were a lien upon said real prop- erty at the time said taxes became delinquent; and also all unpaid 'taxes of every description, assess- ed against the property for each year since the sale, 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, and also all costs and expenses of such redemption, and penalties as follows, to -wit: One percent 0%) per month if redeemed within five years from July tat of the year of sale. If not redeemed within five years from July tat of the year of sale, one percent (1 %) per month for a period of five years, and at the rate of one - half (' /) of one percent (1 %) per month thereafter to the time of redemption. The penalty shall be computed from July tat of the year of sale, upon the amount of taxes delinquent, at the time of sale, and upon the amount of each year's taxes in like manner, reck- oning the Ist day of July of the year when the prop.rty would have been sold for the taxes of that year, if there had been no previous ,ale. On application of any person de- 0 • • • L] • siring to redeem such real estate_, the City Clerk shall make an c.: timate of the amount to be ll.id for ;uch redemption, and shall give to such person duplicate cer- tificates of said amount, specify- ing the several items thereof, which certificate shall be deliver- ed to the City Treasurer, together with the amount of money neces- sary to be paid for such redemp- tion: vlhereupon the City Treas- urer shall give duplicate receipts for the same, written or endorsed upon such certificates, to the re- demptioner, who shall deliver one of said receipts of the City Clerk, taking his receipt therefor. The City Treasurer shall settle for the moneys so received as for other city moneys. Open the payment of the amount of money specified in said certificate, and the giving of the receipts aforesaid, by the City Treasurer and' City Clerk, any deed or certificate of sale that may have been made to the City, shall become and be null and void, and all the right, title and inter - -st in or to such real estate, ac- .uirsd by said city under and by virtue of such tax sale, shall cease and determine. The receipts of the City Treasurer and City Clerk may be recorded in the of- fice of the County Recorder of Orange County, and which record thereof shall have the same effect as that of a deed of reconveyance of the interest conveyed by such deed or certificate of sale. In all cases where real estate has been so'.d, or may hereafter be sold to the city for delinquent taxes, pursuant to the provisions of Ordinance No. 15 of the City of Newport Beach, and amendments thereto, and where the person whose estate has been or may hereafter be sold, his heirs, exe- cutors, adramistrators or other successors in interest shall, con - tea porancously or prior to the payments hereinafter provided, also pay the current city taxes due on said property for the fiscal year during which such payment shall be made, such person, his heirs, executors, legal representa- tives or other successors In inter- est, shall at any time after the same has been sold to the city, pursuant to the provisions of Or- dinance No. 15 of the City of Newro *t leach and amendments thereto, and prior to the sale at, auction provided for in Ordinance No. 15 of the City of Newport Beach, and amendments thereto, have the right to extend tha per- iod during which such real estate may be redeemed and to postpone the date of sale by auction as pro- vided by Ordinance No. 15 of the city of Newport Beach and amendments thereto, and the exe- cution of the deed to the city m provided by Ordinance No. 15 of the City of Newport .Beach, and amendments thereto, for additional periods -of one year each, by pay- ing to the city treasurer of the city of Newport Beach, the fa!- i.o„zng amounts for the following pericdo, respcctiv °ly: (1) for ex- tcndhtg the porio:'. of redemption for the first period of one year, by paying to the city treasurer a sum of r'oney equal to the amount of tho taxes, penalties for delin- quency and costs thereon for which said real estate was origin- ally sold to the city, together with a sum equal to penalties on the aggr °gate amount of said taxes at the rate of on parecnt per month; (2) for extending the period of rcdc- ption for each additional year thereafter, by paying to the city treasurer a sum of money eon, %! to the taxes, penalties for delinquency and costs thereon for each of the second, third, fourth end /or fifth years of delinquency, respectively and consecutively, to- gcther with a sum equal to the penalticc oh the aggregate amount of said tax—es at the rate of one percent per month; provided, however, that if any of the pay- ments, as hercinabove in sub- divisions (1) and (2) of this sec - ticn provided shall be made on or after the first day of July of any year, and the city taxes on said property for the fiscal year next preceding such payment have not there tofore been paid, then such maroon must contemporane- ously with the payments herein- above provided also pay the said city for the fiscal year next pre- ceding such payment together with the penalties and costs due thereon. The City C'.erlc shall, upon re- quest, issue his certificate in trip- licate showing the amounts neces- sary to be paid as heremabove provided, one copy of said certif- icate shall be delivered to the per- eon making such payment and upon payment being made a re- ceipt shall be indorsed upon said certificate by the city treasurer evidencing payments as compen- sation for the use and occupancy of said real estate and to be ap- plied as a credit, if when and as redemption is made, as in this subdivision hereinafter provided. The city treasurer shall deposit all payments so made to the same fund in which moneys received upon redemption are deposited. The City Clerk shall-keep ac- curate records of all payments made hereunder in a book kept for that purpose, said records to show the name of the person mak- ing said payments, the amounts or amount paid, the certificate number, if any, and the year or years of delinquency together with a description of the property. Such payments shall not be deemed a redemption of such real estate nor affect the right, title or interest in the city thereto, but ,ball ro- tponc, for the period or periods aforesaid, the time when said real estate shall be deeded to or tray- be disposed of by the city, and the moneys so paid shall be deemed ari considered as compen- cation for the use and occupancy of said real estate; provided, how- ever, that if redemption shall thereafter be made pursuant to the provisions of Ordinance No. 15 of the city of Newport Beach, and ar..cudments thereto, the amounts so paid to extend said periods of redcmption and to postpone the sale provided for by Ordinance No. ".5 of the city of Newport Beach and amendments thereto, and the execution of the deed provided for in said Ordinance No. 15 of the city of Newport Beach and amend- ments ,thereto, together with in- terest thereon at the rate of seven per cent per annum computed from the dates of said respective payments to the date of redemp- tion, shall be credited on the amounts to be paid for such re- demption." SECTION 5. 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 fol- lows: By reason of the present economic crisis many persons are unable to pay taxes on property. Large revenues will be lost to the city and a large amount of tax- able property will be removed from the assessment rolls unless immediate relief is given. In or- der. to afford this relief and to re- lieve the already over- burdened tax payer, it is necessary that this ordinance take effect immediate- ly upon it first publication. 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 ordin- ance shall become 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 adopted by a vote of five (5) members of the City Council of the City of Newport Beach at its meeting of July 10th, 1933. AYES, Councilmen: Gordon, Claire, Ellsworth, Garfield, Hilmer. NOES, Councilmen: None. ABSENT, Councilmen: None. Attest: FRANK L. RINEHART, City Clerk of the City of Newport Beach. (Seal) I, Frank L. Rinehart, Clerk of the City of Newport Beach, do hereby certify that the foregoing Ordinance No. 417 is a true and correct copy of an Ordinance passed by the City Council at a regular meeting held on the 10th day of J ly, 1933• that same was printed and published according to law. 10� �, J Clerk of the City of Newport Beach