HomeMy WebLinkAbout436 - Taxes6AMNANCE No. 4J6
In all Oases where real estate
in installments bad been made.
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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
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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
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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: -
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the Tax Collector of the City of
428 of the city of Newport
(a) Unpaid taxes as prescribed
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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.
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the delinquent assessment rolls in
such payment and by further pay-
tion.
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the then permanent custody of
ment on or before April 20, 1936,
(b) Unpaid taxes for the fiscal
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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-
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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
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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.
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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
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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
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'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,
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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.