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HomeMy WebLinkAbout444 - Taxes• 0 r 1 L J LJ E {' 1 U ORDINANCE NO. 444 The City of Newport Beach, by rend through its City Counc:L 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 28-Dui, and tc, read as follows: "28aa. The word "taxes" wher- ever used in this section includes 811 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, 1936, for delinquent taxes and the City has not disposed of the same, the person whose estate: has been sold, his heirs, executors. admin- strators or other successors ?n in- terest shall at any time on or be- fore the twentieth day of April, 1937, have the right to redeem such real property by paying to the Tax Collector of the city of Newport Beach, the amount of taxes clue thereon at the time of such sale, and also all taxes that -were a Tien upon said real prop- . erty at the time said taxes be- came delinquent, and also all un- paid taxes of every description as- sessed against the property to- gether 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 Asses- sor of the City of Newport Beach, or, if not so assessed, then upon the value of the property as as- sessed in the year nearest the time of such redemption, with in- terest on the whole amount of such taxes at the rate of seven percent per annum computed from -the first day of July, 1935, to the time of such redemption. The provisions of this section shall -be deemed to allow the re- der , ption of such real estate, on or before the 20th day of April, 1937. free from the payment of any costs, interest (other than the interest hereinbefore in this sec- tion provided), penalties for de- linquency, or redemption penalties, Which may have accrued against said real estate on or before April 20, 1937. The provisions of this section shall have no application to the amount or rate of penal- ties for delinquency or upon re- demption, for taxes for the fiscal years 1936 -1937. Except as otherwise in Section 28bb and this section provided, such redemption shall be made in the manner prescribed by Ordin- ance No. 428 of the City of New- port Beach." SECTION 2. A new section is hereby added to Ordinance No. 428 of the City of hTewport Beach, to be numbered "28bb" and to read as follows: "23bb. The word 'taxes" wher- rve, 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 cold to the City of New- port Beach on or before July 5, 1936, for delinquent taxes, and the City has not disposed of the same, the person whose estate has been sold, his executors, administrators, or other successors in interest shall on or before April 20, 1937, have the right to elect to pay :such delinquent taxes in install- ments as hereinafter provided, and by the payment of each of such installments, together with cur- rent City taxes, to extend the per- iod of redemption of such real es- tate and to postpone the date of sale of such property, as provided in Ordinance No. 428 of the City of Newport Beach, and time of making a deed of such property to the City, and in the event such property has been deeded to the City of Newport Beach, postpone the resale of such real estate by the City as provided in Ordin- ance No. 428 of the City of New- port Beach. Upon payment to the treasurer on or before April 20, 1937, of ten percent, or more, of an amount equal to the total of unpaid taxes computed as prescribed in Section 28aa of this ordinance, plus inter- est on the whole of said amount at the rate of seven percent per annum from and after July 1st, 1935, to date of ouch payment and by further payment on or before April 20. 1937, of all city taxes levied and assessed for the fiscal year 1936 -1937, together with pen- alties and costs due thereon, the right of redemption in install- ments hereunder shall be extend- ed to and including April 20, 1938, 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 pay- ment to the Treasurer, in each succeeding fiscal year but not later than April 20. until said amount has been paid, of ten per- cent or more of said total amount together with interest, at the same rate from the date of the preced- ing payment, on that part of said total amount remaining unpaid after such preceding payment, and upon payment on or before April 20. in each of said succeeding fis- cal years of taxes for each of said years, with penalties and costs due thereon, the right of redemp- tion shall be extended, the time of sale at auction to the public amid of deed to the City shall be postponed and resale by the City shall be suspended, for successive periods of one year. In the event of failure to make any of the pay- ments herein specified to be made on or before the dates herein set forth, the right to pay such delin- quent taxes in installments shall cease and terminate and such property shall thereupon be sub - jert to sale at auction or may be deeded to the city or resold by the city in the same manner as though no election to pay delin- quent 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 -state; provided, that if each in- stallment of delinquent taxes and interest be paid on or before the respective dates specified in this motion, and if redemption of such property shall be made, on or be- fore the twentieth day of April, 1946, in the manner hereinafter in this section provided, -the amounts previously paid under the author- ity of this section shall be credit- ed on the amount to be paid for such redemption. The amount to be paid on or be- fore the 20th day of April, 1946, to effect redemption of such prop - city miner this section shall be the sum of the following amounts: (a) Unpaid ;.axes as prescribed in Section 28aa of this ordinance, with 'interest thereon equal to the amount of interest included in all installment payments previusly made, as authorized by this sec- tion, and, in addition, interest equal to the amount of interest due at the time of such redemp- tion on the remainder, if any, of the amount payable in install- ments, as authorized by this sec- tion. (b) Unpaid taxes for the fiscal years following 'the year ending June 30, 1936, with redemption penalties thereon computed in ac- cordance 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 provi- sions of this and the preceding section shall be distributed in the same manner as redemption penal- ties in accordance with Ordinance No. 428 of the city of Newport Beach. SECTION 3. A new section is hereby added to Ordinance No. 428 of the City of Newport Beach, to be numbered "28ce," and to read as follows: "28ce. Notwithstanding the pro- visions of Ordinance No. 428 of the city of Newport Beach, no sale at auction to the public shall be made of unredeemed property in the years of 1935, 1936 or 1937, but at the day and hour fixed in Ordinance No. 428 of the city of Newport Beach, all real property otherwise subject to sale shall be dc,lded to 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 1925, or at any time prior to 1925) shall be made in accord- ance with the provisions of Or- dinance No. 428 of the city of Newport Beach, after the effective • • r 1 LJ E • • • date of this ordinance, and prior tb the first day of January, 1938. Property sold to the city for de- linquent taxes in the year 1925, or prior to 1925, and deeded to the city pursuant to any of the ordin- Roces 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 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 Section 28 of Ordinance No. 428 of the city cf_ Newport Beach, shall be in sub - stance and may be in form as fol- lows: "To be deeded to the City. ' See No. in addenda to this list." "ADDENDA T O . D E L I N- QUENT TAX LIST. Notice of Disposal of Properties for Delinquent Taxes. 'In pursuance of law, public no- tice is hereby given that the undersigned tax collector will make deeds to the City of New- port Beach for the several par- eels and lots of property herein- after described unless on or before the day of 193 —, at the hour of — o'clock M., 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 - a] payment is made in accordance with the provisions of Ordinance \o. —.--- of the City of Newport 'Preach, on said date, five years or r: ore will have elapsed from the date of the . =.ale of said property to the City. Dated this — day of , '19 ---. Ta: Collector of the City of New- port .Beech, State of California." The prePcrtics which are to be sp deeded and which are the sub- ject of this notice are situated in the City of Newport Beach, State of Ca;ifornia, cud are particularly described as follows, to -wit: Di o. (description of property) sscssrd to -- Sold to City for $-- SECTION 4. A new section is hereby added to Ordinance No 428 of the City of Newport Beach, to ho nur -bored "28cid" and to read as follows: "28dr.1. Any persor-, his heirs, ex- ecutors, administrators or other successors in interest, who has ,node or who shall make a pay - Muit or Payments on account of delinquent tees in accordance - with the provisions of any ordin- gr-c^ of the city of Newport Beach. hnd who, in addition. has e'.ected 'n' skull elect to pay the delinquent 'taxes ou the same property in in- `:stalln:enfs in accordance with tale ,1eruvisions 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 pro- visions of this ordinance, shall re- ceive credit, on the amount of taxes payable, for the total amount, without an allowance for interest thereon, previously paid to the city treasurer, in accord- ance with the provisions of any ordinance of the City of Newport Beach, or this ordinance. In the event payment is made in install- ments such credit shall be in ad- dition to and not a substitute for the payment of the whole or any part of such installment then pay- able. SECTION 5. A new section is hereby added to Ordinance No. 428 of the City of Newport Beach, to be numbered "28ee" and to read as follows: "28ee. Any person, his heirs, ex- ecutors, administrators or other successors in interest, who elected, on or before April 20, 1935, to pay delinquent taxes in installments in accordance with the provisions of any ordinance of the City of New- port Beach, or who, on or before April 20, 1936, elected so to do in accordance with any ordinance of the City of Newport Beach, and who failed to pay the taxes for the fiscal years 1934 -1935, or 1935- 1936, as in said ordinances re- quired, on or before said date, and who elects to pay the delinquent taxes on the same property in in- stallments in accordance with the provisions of this ordinance, shall receive credit, on the amount of delinquent taxes payable in install- ments under this ordinance, for the total amount, without an al- lowance of interest thereon, prev- iously paid to the 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 sub- stitute for the payment of the whole or any part of such install- ment then payable. SECTION 6. A new section is hereby added to Ordinance No. 428 of the City of Newport Beach to be numbered "28ff" and to read as follows: "28ff. If the person erecting 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, administrators, o: other successors in interest, has failed or shall fail to make any of the payments, of installments or of current taxes therein required therefor on or before the dates therein fixed at the time the first payment was made and if the City he'S not disposed of the property and redemption thereof is made in accordance w$h the provisions of this ordinance or any ordin- ance of the City of Newport ,. Eeach, nnw in cfkeU, v;ichin, five years after April 20, of the fiscal year within which such failure to pay occurred but not later than April 20, 1946, there shall be cred- ited on the amount to be paid for such redemption in accordance with the provisions of this ordin- ance or any ordinance of the City of Newport Beach, now in effect, the amounts previously paid to the treasurer in accordance with the provisions of this ordinance or any ordinance of the City of New, 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 relating to the col- lection of taxes "shall be distribut- ed in the manner prescribed by Ordinance No. 428 of the City of Newport Beach, for taxes, delin- quency penalties, costs and re- demption penalties. SECTION 7. A new section is hereby added to Ordinance No. 428 of the City of Newport Beach, to be numbered "2899," and to read as follows: "2899. The word "taxes" wher- ever used in this section includes all taxes and assessments and an- nual installments of assessments, charged on the tax rolls. In all cases where real estate has been sold to the city for de- linquent taxes on or before July 6, 1935, and the City has not dis- posed of the same, the person whose estate has been or may hereafter be sold, his heirs, execu= tors, administrators or other suc- cessors in'interest, at any time on or prior to September 1, 1936, shall have the right to redeem such real estate, without penalties for delinquency, costs or redemption penalties or interest of whatever name or description, by paying on or before said date, to the City Treasurer of the city wherein such real estate is situate, the amount of. taxes thereon at the time of sale, and also all taxes that were a lien upon said real property at the time said taxes became delin- quent and also all unpaid taxes of every description assessed against the property for each year since the sale, as shown on the delin- quent rr)ls in tho then permanent custody of the City Clerk and Ex- officin Assessor of the City of Newport Bench; or, if not so as- sessed, Shen upon the value of the property as assessed in the year nearest the time of such redemp- tion. SECTION S. A new section is hereby added to Ordinance No. 428 of the City of Newport Beach, to be numocred "28hh" and to read as follows: "28hh. In the event a person bas elected to pay in installments de- linquent taxes which are a lien up- on any real estate, in accordance with the provisions of this ordin- ance or any other ordinance of the City of Newport Beach relating to taxes, now in effect, and he, his heirs, executors, administrators or other successors in interest, elects to make final redemption of the same real 'estate under the provi- • u F- 1 U �r 11 ►.I • E L] slons of Section 28gg of this or- dinance, there shall be deducted from the amount necessary to ef- fect such final redemption under Section 28gg, a credit equal to tho total amount theretofore paid by such person, his heirs, executors, administrators and other succes- sors in interest. under this ordin- ance or any other ordinance of the City of Newport Beach relat- ing to taxes, now in effect, includ- ing therein all installments, in- terest, taxes and penalties paid thereunder. SECTION 9. A new section is hereby added to Ordinance No. 423 of the City of Newport Beach, to be numbered "2811" and to read as follows: "28ii. 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 ap- pear on the assessment roll, the City Assessor shall be required to make an assessment according to the current values and to place the property on the current as- sessment 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 assessed in the name of the holder of the fee title immed- iately 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 "28jj" and to read as follows: "28jj. Whenever property is being redeemed under this ordinance or any other ordinance of the City of Newport Beach relating to taxes, now in effect, and does not appear on the assessment roll, the City Assesor shall furnish the Tax Collector of the City of Newport Beach with al list of the years for which no assessment has been made and the assessor shall place 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 hereby declared to be an urgency measure necessary for the immediate pres- ervation of the public peace, health and safety, within the meaning of Section 1 of Article TV of the Constitution, and shall therefore go into effect immed- iately 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 re- demption without penalties, many taxpayers will be enabled to re- deem their property, restore the same to the tax rolls, and there- by add revenue for the operation and maintenance of government. It is also necessary in ordar to redeem much of this property which does not at the present time appear on the assessment rolls that it be assessed according to present day values. If this is not done immediately taxpayers whose property does not now appear on the assessment rolls will be unable to take advantage 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 passage by the vote of five members of the City Council of the City of Newport Beach, and cause the same to be pub "shad 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 op- erative 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 five (5) members of the City Council of the City of Newport Beach at its meeting of June 15th, 1936. AYES, Councilmen: Gordon, Claire, Whitson, Garfield, William. son. NOES, Councilmen: None. ABSENT, Councilmen: None. The r.bove and foregoing ordin- ance is signed and approved by me this 15th day of ,Tune, 1935. HARRY H. 7,7ILLIAi1SON, Mayor Newport Beach Attest: FRANIC L. RI MIART, City Clerk.