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Home My WebLink About487 - Delinquent Taxes• • ORDINANCE NO. 487 AN ORDINANCE OF THE CITY OF NEWPORT BEACH RE- LATING TO THE TEMPOR- ARY REMISSION OF PENAL - T I E S ON DELINQUENT TAXES, PAYMENT OF DE- LINQUENT TAXES IN IN- STALLMENTS, T H E RE- DEMPTION AND SALE OF PROPERTY SOLD TO THE C I T Y F O R DELINQUENT TAXES, DECLARING T H E URGENCY OF THIS ORDI- NANCE A N D PROVIDING THAT IT SHALL TAKE EF- FECT IMMEDIATELY UPON ITS FIRST PASSAGE. The City of Newport Beach, by and through its City Council, does ordain as follows: Section 1. The word "taxes" wherever used in this section, in- cludes all taxes and assessments and annual installments of assess- ments charged on the tax roll of the City of Newport Beach. The word "City" wherever used in this ordinance, shall mean the City of Newport Beach. In all cases where real estate has been sold to the City, on or before July 6th, 1938, for delin- quent 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, 1940, have the right to redeem such property by pay- ing to the City Treasurer of the City of Newport Beach, the amount of taxes due thereon at the time of such sale, and also all taxes that were a lien upon said real property at the time said taxes became delinquent, and also unpaid taxes of every description assessed 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 of said City, or if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, with interest on the whole amount of such taxes, at the rate of seven per cent (7 %) per annum, com- puted on the 1st day of July, 1936, to the time of such redemption. The provisions of this section Shall be deemed to allow the re- demption of such real estate on or before the 20th day of April, 1940, free from the payment of any costs, interest (other than the interest hereinbefore in this sec- tion provided), penalties for de- linquencies or redemption penal- ties, which may have accrued against said real property on or before April 20th, 1940. The pro- visions of this section shall have no application to the amount or rate of penalties for delinquen- cies, or upon redemption, for taxes for the fiscal year 1939 -1940, ex- cept as otherwise In Section 2 and in this section provided, such redemption shall be made in the manner prescribed by Ordinance No. 15 of the City of Newport Beach, and amendments thereto. Section 2. The word "Taxes" wherever used in this section, in- cludes all taxes and assessments and annual installments of assess- ments charged on the tax roll of the City of Newport Beach. The word "city wherever used in this section shall mean the City of Newport Beach. In all cases where real estate has been sold to the City of New- port Beach on or before July 6th, 1938, 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 on or before April 20th, 1940, have the tight to elect to pay such delinquent taxes in installments as herein- after provided, and by the pay- ment of each of such installments, together with current city taxes, to extend the period of redemp- tion of such real estate and to postpone the date of the sale of said property as provided for by Ordinance No. 15 of the City of Newport Beach, and amendments thereto, and in the event said property has been deeded to the City, postpone the re -sale of such real estate by the City. Upon payment to the City Treasurer of the City of Newport Beach, on or before April 20th, 1940, of ten percent (10 %) or more, of an amount equal to the total of unpaid taxes, computed as prescribed in Section 1 of this ordinance, plus interest on the whole of said amount, at the rate of seven percent (7 %), per an, num, beginning July 1st, 1936, to date of such payment, and by the further payment on or before April 20th, 1940, of all city taxes levied and assessed for the fiscal year 1939 -1940, together with penalties and costs due thereon, the right of redemption In installments hereunder, shall be extended to and including April 20th, 1940, during which time no sale of such property shall be held, as provided for by Ordinance No. 15 of the City of Newport Beach, and amendments thereto, and no .deed to the city shall be made as pre- scribed by said Ordinance No. 15 and amendments thereto. Upon payment to the City Treasurer in each succeeding fiscal year, but not later than April 20th, until said amount has been paid, of -ten percent (10 %) or more of. said total amount, together with In- test at the same rate from the date of the preceding payment, or that paid on raid total amount remaining unpaid after such pre- ceding payment, and upon pay- ment on or before April 20th, in each of said succeeding fiscal .years, of city taxes for each of such years, with penalties and costs due thereon, the right of redemption shall be extended, the time of sale to the ciy shall be postponed, and the time of making. a final deed to the city shall be postponed and extended for suc- ces:ive periods of one year. In the event of the failure to make any of the payments herein speci- fled to be made, on or before the dates herein set forth, the right to pay such delinquent taxes in in- stallments shall cease and termi- nate, and such property shall there- upon be subject to sale as pro- vided for by Ordinance No. 15 of the City of Newport_ Beach, and amendments thereto, and in the same manner as though no elec- tion to pay delinquent taxes in installments had been made. No such payment, nor all of them, shall be deemed a redemp- tion of the real estate, nor effect 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 before the respective dates specified in this section, and if redemption of such property shall be made on or before the 20th day of April, 1949, in the manner hereinafter in this Section provided, the amounts pre- viously paid to the City Treasurer under the authority of this sec- tion, 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, 1949, to effect redemption of such prop- erty, under this section, shall be the sum of the following amounts: (a) Unpaid taxes computed as prescribed in Section I of this ordinance, with interest thereon equal to the amount of the inter- est included In all installment payments previously made, as authorized by this section, and in addition, interest equal to the amount of interest due at the time of such redemption on the re- mainder, if any, of the amount payable In installments, as author- ized by this section; (b) Unpaid taxes for the fiscal years following the year ending July 6th, 1938, with redemption penalties thereon, computed In accordance with Ordinance No. 15 of the City of Newport Beach, and amendments thereto. Except as in this section otherwise pro- vided, such redemption shall be made in the manner prescribed by Ordinance No. 15 of the City of Newport Beach, and amend- ments thereto. Section 3. If any section, sub - sectirn. sentence, clause or phrase of this ordinance is for any reason held to be unconstitu- tional, such decision shall not effect the validity of the remain- ing portions of this ordinance. The City Council of the City of Newport Beach hereby declares that it would have passed this ordinance irrespective of the fact that any one or more sections, subsections, sentences. clauses 01 phrases be declared unconstitu- tional. Section 4. This Ordinance is hereby declared an urgency meas- ure necessary for the immediate preservation of the public peace, health and safety, and shall there - fcie take effect immediately upon its first publication. The facts con- stipating such necessity are as follows: Due to the wide spread depression many tax payers have been unable to pay their taxes or to redeem their property from sale to the City of Newport Beach for delinquency. By permitting re- dcmption in installments and with minimized penalties, many tax payers will be able to redeem their property, restore the same to the tax rolls and thereby add revenue for the operation and maintenance of local city govern- ment. Section 5. 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 BALBOA NEWS- TIMES, a semi - weekly newspaper printed and circulated in the City of, Newport Beach, and upon such publication this ordinance shall become immedi- ately operative and take full effect. I hereby certify that the ques- tion of the urgency of the fore - gcing ordinance was passed and the foregoing ordinance was adopt- ed by a vote of five members of the City Council . of the City of Newport Beach, at its meeting held on the 26th day of June, 1939. Ayes, Councilmen: Gordon, Ciaire, Whitson, Brown, _William- son. Noes, Councilmen: None. Absent, Councilmen: None. HARRY H. WILLIAMSON, Mayor of the City of Newport Beach. ATTEST: FRANK L. RINEHART, City Clerk of the City of Newport Beach. ( SEAL) (Pub. July 18, 1939)