anaheim-gazette 1933-02-16

LEGAL NOTICE (Continued from page 5) SECTION 28: On the first Monday in each month the Chief of Police must settle with the Clerk for all moneys collected for the City and pay the same to the City Treasurer and on the same day must deliver to and file in the office of the Clerk, a statement under oath, showing first, an account of all his transactions and receipts since his last settlement, second, that all moneys collected by him as tax collector or chief of Police have been paid. SECTION 29: On the fifth day of December of each year, at five o'clock P.M., all taxes then unpaid, except the last installment of real property taxes, are delinquent, and thereafter the tax collector must collect, for the use of the city, an additional ten per cent thereon; provided, that if they be not paid before the twentieth day of April next succeeding, at five o'clock P.M., he shall collect an additional five per cent thereon. On the twentieth day of April of each year, at five o'clock P.M., all the unpaid portion of the remaining one-half of the taxes on real property is delinquent, and thereafter the Chief of Police must collect, for the use of the city, an additional five per cent thereon; provided, that the entire tax on any real property may be paid at the time the first installation, as above provided, is due and payable; and provided further, that the taxes on all personal property unsecured by real property shall be due and payable immediately after the assessment of said personal property is made; provided further that upon delinquency, in addition to the other charges, the Chief of Police shall charge fifty cents (50c) for each parcel of real property separately assessed and each assessment on personal property. SECTION 30: On or before the last day of June of each year, the Chief of Police must deliver to the City Clerk a complete delinquent list of all persons and property then owing taxes. LEGAL NOTICE elapsed from the date of the sale of said property to the city. No bid for said property will be accepted for less than the amount of all taxes, penalties and costs due on said property for the year the same was sold to the city (in the year 19... for the taxes of the year 19... which minimum amounts are set forth opposite the description of each of said properties. In order to entitle the successful bidder to a deed of the property purchased he must, in addition to the price paid pursuant to his bid at such sale, within thirty days pay by redemption any and all further delinquent taxes and assessments against said property, together with all penalties, costs, interest and charges accrued thereon. After a bid has been made and accepted at such sale, the right of redemption (except by the purchaser) shall cease. Dated this ... day of ... 19... Chief of Police of the City of Anaheim. The properties to be sold and the subject of this notice are situated in the City of Anaheim, County of Orange, State of California, and particularly described as follows, to-wit: No... (description of property ...) assessed to ... Least acceptable bid ... $....." SECTION 33: The Chief of Police must append and publish with the delinquent list a notice that unless the taxes delinquent, together with the costs and penalties, are paid, the real property upon which such taxes are a lien will be sold. SECTION 34: The publication must be made once a week for three successive weeks in some newspaper or LEGAL prepaid and registered of such sale, which substance, and may allow: "NOTICE OF In pursuance of given that unless the undersigned will day of commencing at ... M., and continue day thereafter if required to complete sale at public auction bidder, all property to the City for delivery year 19... on what unpaid, of which the ed property is a property was assessed to ... and described as fo... Redemption of property may be made to the acceptance property. For full information necessary to redeem to the City Clerk Anaheim. (Signed) ... Chief of City o Immediately upon sale provided for in tion the Chief of F to the City Clerk detail each sale w came purchaser. SECTION 39: T must enter in appl ethe delinquent list tion of each parcel SECTION 20: On or before the last day of June of each year, the Chief of Police must deliver to the City Clerk a complete delinquent list of all persons and property then owing taxes, and also the assessment book, which list the Clerk must compare with the assessment book and if found correct he must foot up the total amount of taxes so remaining unpaid, credit the Chief of Police who acted under it therewith, and make final settlement of all taxes charged against him on the assessment book, and must require from the Treasurer receipt of all amounts collected. SECTION 31: After the settlement with the Chief of Police as prescribed in the preceding section, the Clerk must charge the Chief of Police with the amount of the taxes due on the delinquent list, with the penalties added thereto, and within three days thereafter deliver the list duly certified to such Chief of Police. SECTION 32: On or before the eighth day in June of each year, the Chief of Police shall publish the delinquent list, which must contain the names of persons and a description of the property delinquent, and an amount equal to the total amount of all taxes assessments, penalties, and costs due, and which are a lien thereon. Whenever any property appears in this list, which was sold to the city five years previous to the date fixed herein for the sale to be had under the provisions of section 38 of this Ordinance, there shall appear immediately following the description of such property a notice, which notice shall be in substance, and may be in form as follows: "To be sold at public auction..... 19..... See sale No..... in addenda to this list." Notice of sale. In addition to the publication prescribed in this section, there shall be appended thereto a notice of sale, and a list of all property which was sold to the city five years previous to the date fixed herein for the sale to be had under the provisions of section 38 of this Ordinance, on which the taxes remain unpaid, or which has not been redeemed or the sale thereon canceled, and to which property the city would otherwise be entitled to a deed thereof after the large of five years from the date of SECTION 33: The Chief of Police must append and publish with the delinquent list a notice that unless the taxes delinquent, together with the costs and penalties, are paid, the real property upon which such taxes are a lien will be sold. SECTION 34: The publication must be made once a week for three successive weeks, in some newspaper, or supplement thereto, published in the City. SECTION 35: The publication must designate the day and hour when the property will by operation of law, be sold to the City, which sale must not be less than twenty-one nor more than twenty-eight days from the time of the first publication, and the place shall be in the Chief of Police's office. SECTION 36: The Chief of Police, as soon as he has made the publication required in Section 32 of this Ordinance, must file with the City Clerk of said City and the County Recorder of the County of Orange respectively, a copy of the publication, with an affidavit attached thereto that it is a true copy of the same; that the publication was made in a newspaper or supplement thereto, stating the name and place of publication and the date of each appearance, which affidavit is primary evidence of all the facts stated therein. SECTION 37: On the day and hour fixed for the sale in accordance with Section 32 of this Ordinance, all property upon which the taxes and assessments of all kinds, penalties and costs have not been fully paid except as provided in Section 68 of this Ordinance, shall, by operation of law and the declaration of the Chief of Police, be sold to the city, and said Chief of Police shall make in appropriate columns on the delinquent list, opposite each parcel of land so sold an entry, "Sold to the city," the date of sale, and the total amount for which such parcel of land was sold, and he shall be credited with the amount thereof in his settlement, made pursuant to section 30; provided that on the day of sale the owner or person in possession of any property offered for sale for taxes due thereon, may pay the taxes, penalties and costs due; and provided further, that when the total amount of taxes and assessments together with penalties and costs thereon amounts to the sum of three hundred dollars or more, the city may bring suit against the owner of said property for the collection of said tax or assessments, penalties and costs. Notice of sale. In addition to the publication prescribed in this section, there shall be appended thereto a notice of sale, and a list of all property which was sold to the city five years previous to the date fixed herein for the sale to be had under the provisions of section 38 of this Ordinance, on which the taxes remain unpaid, or which has not been redeemed or the sale thereon canceled, and to which property the city would otherwise be entitled to a deed thereof after the lapse of five years from the date of said previous sale. Such notice shall state the day and hour and the place of sale, which sale must be had not less than twenty-one or more than twenty-eight days from the time of the first publication, and the place shall be in the Chief of Police's office, and shall contain a description of the property to be sold and the least amount which will be accepted as a bid thereon, which amount shall be the amount of all taxes, penalties and costs for which the property was sold to the city at said sale. The properties enumerated shall each be preceded by a sale number, such sale numbers running in regular sequence. Said notice herein provided for shall be in substance, and may be in form, as follows: "Addenda to delinquent tax list. Notice of sale of property for delinquent taxes of 19... at public auction. In pursuance of law, public notice is hereby given that, commencing on the ... day of ... 19... at the hour of ... o'clock ... M., of that day, and continuing from day to day thereafter, if additional time is required to complete the sale, in the office of the Chief of Police of the City of Anaheim, County of Orange, State of California, the undersigned Chief of Police, will, unless the delinquent taxes thereon are sooner redeemed, sell or offer for sale at public auction to the highest bidder, for cash, in lawful money of the United States, the several parcels and lots of property hereinafter described upon which date five years will have made pursuant to section 30; provided, that on the day of sale the owner or person in possession of any property offered for sale for taxes due thereon, may pay the taxes, penalties and costs due; and provided, further, that when the total amount of taxes and assessments together with penalties and costs thereon amounts to the sum of three hundred dollars or more, the city may bring suit against the owner of said property for the collection of said tax or assessments, penalties and costs. SECTION 38: On the day and hour fixed for the sale in accordance with Section 32 of this Ordinance, all property which has not been redeemed from the sale to the city or the sale thereon canceled, shall be sold by the Chief of Police at public auction to the highest bidder for cash in lawful money of the United States; but no bid shall be accepted at such sale for a sum less than the amount of all taxes, penalties and costs due as shown in the advertised list; provided, however, that all lands sold by the City for which the full purchase price has not been paid shall be deeded to the city. Right of redemption. Notice of tax sale. After such bid has been made and accepted, the right of redemption shall cease, except as to the purchaser, who shall have thirty days within which to make redemption, as provided in Section 44 of this Ordinance. If not so redeemed, or if no sale is had under the provisions of this section, then said property shall be deeded to the city as provided in Section 42 of this ordinance; provided, that when any property is to be sold at public auction as provided in this section, the Chief of Police shall, within five days after the first publication of said delinquent list, mail a copy of said list or publication, postage thereon prepaid and registered, to the party to whom the land was last assessed next before such sale, at his last known address, said notice to be mailed at least twenty-one days before the date of sale or in lieu of mailing the entire printed list said Chief of Police may mail to the party to whom the land was assessed next before the sale at his last known post office address, postage thereon SECTION 44: We been sold to a purchaser City of Anaheim and sale, in pursuance of Ordinance, the Chief forthwith execute a chaser, or his assissproperty; provided delivered in any edition has been made and all taxes, penalties have been accrued by reous tax sale or deed shall be in sule in form as follows: FOUR: "This indenture, r ANAHEIM GAZETTE LEGAL NOTICE prepaid and registered, a printed notice of such sale, which notice shall be in substance, and may be in form as follows: "NOTICE OF TAX SALE. In pursuance of law, notice is hereby given that unless sooner redeemed, the undersigned will on the day of ... 19... commencing at o'clock ... M., and continuing from day to day thereafter if additional time is required to complete the sale, offer for sale at public auction to the highest bidder, all properties which were sold to the City for delinquent taxes for the year 19... on which the taxes remain unpaid, of which the following described property is a part and which property was assessed for the year 19... to ... and described as follows: Redemption of the above-described property may be made at any time prior to the acceptance of a bid for such property. For full information as to the amount necessary to redeem the property, apply to the City Clerk of said City of Anaheim. (Signed) Chief of Police of the City of Anaheim." Immediately upon completion of the sale provided for in the preceding section the Chief of Police must transmit to the City Clerk a report showing in detail each sale wherein the city became purchaser. SECTION 39: The Chief of Police must enter in appropriate columns in the delinquent list opposite the description of each parcel of land sold the date LEGAL NOTICE between ... Chief of Police of the City of Anaheim, County of Orange, State of California, first party, and second party, witnesseth: That whereas the real property hereinafter described was duly assessed for taxation in the year 19... to ... (stating name as on assessment-roll) and was thereafter on the day of ... 19... duly sold to by ... Chief of Police of said City of Anaheim, for nonpayment of delinquent taxes which had been legally levied in said year 19..., and were a lien on said real property, the total amount for which the same was sold being ...; and WHEREAS, all taxes levied and assessed against said property prior to the year 19... have been paid and discharged; Now, therefore, the said first party in consideration of the premises, and in pursuance of the statute in such case made and provided, does hereby grant to the said second party that certain real property in the City of Anaheim, County of Orange, State of California, more particularly described as follows, to-wit: In witness whereof said first party has hereunto set his hand the day and year first above written. Tax Collector of the City of Anaheim." No other matters need be recited in the said deed than those provided for in the above form, whether the sale is made before or after this act takes effect. No charge shall be made by the Chief of Police for the making of any such deed, and the acknowledgement of LEGAL NOTICE of or controlled by such person. And he may exercise this power in any county where the persons whom he desires to examine may be found, but shall have no power to require such person to appear before him in any other county than that in which the subpoena is served upon them. Every person who shall refuse to furnish the statement hereinbefore required in this section, or to make and subscribe such affidavit respecting his name and place of residence, or to appear and testify when requested to do so by the assessor, as above provided, shall, for each and every refusal, and as often as the same is repeated, forfeit to the City of Anaheim the sum of one hundred dollars, in gold coin of the United States, to be recovered by action brought in their name by the City Court. SECTION 58: The Chief of Police must annually, on or before the last day of June of each year, attend at the office of the City Clerk with the delinquent list, and said clerk must then carefully compare the list with the assessments of persons and property not marked paid on the assessment book, and when taxes have been paid must note the fact in the appropriate column in the assessment book. SECTION 59: The Chief of Police must then take an oath to be written and subscribed in the delinquent list, that every person and all property assessed in the delinquent list on which taxes have been paid has been credited on the list with such payment. SECTION 60: The Clerk must then foot up the amount of taxes remaining unpaid and credit the Chief of Police with the amount and have a final settlement with him, and the delinquent list must remain in the Clerk's office. SECTION 61: At the time mentioned in Section 58, the Chief of Police must make an affidavit endorsed on the list, that the taxes not marked paid have not been paid, and that he has not been able to discover any property Chief of Police of the City of Anaheim." Immediately upon completion of the sale provided for in the preceding section the Chief of Police must transmit to the City Clerk a report showing in detail each sale wherein the city became purchaser. SECTION 39: The Chief of Police must enter in appropriate columns in the delinquent list opposite the description of each parcel of land sold the date of sale and the total amount for which such parcel of land was sold. SECTION 40: A redemption of the property sold may be made by the owner or any party in interest within five years from the date of the sale to the city, or at any time prior to the sale of the said land by the city, in the manner provided by section 71 of this ordinance. SECTION 41: Redemption must be made to the City Clerk on an estimate furnished by the City Clerk, in lawful money of the United States, and the Clerk must account to the City for all moneys received under such redemption. SECTION 42: If the property is not redeemed within the time allowed by this Ordinance for its redemption, the Chief of Police, or his successor in office, must make the City a deed of the property, reciting in such deed, the name of the person assessed (when known) the date of sale, a description of the land sold, the amount for which it was sold, that it was sold for delinquent taxes, giving the assessed value and the year of the assessment, the time when the right of redemption had expired, and that no person has redeemed the property in the time allowed by law for its redemption. No charge shall be made by the Chief of Police for the making of any such deed, and the acknowledgement of all such deeds may be taken by any officer authorized by law to take the acknowledgement of deeds. All such deeds shall be recorded in the office of the County Recorder of Orange County, and the costs of recording the same shall be paid by the City. The City shall provide uniform blank deeds upon which all conveyances to the City under the provisions of this section shall be made. SECTION 43: Such deed duly acknowledged or proved is primary evidence that: 1. The property was assessed as required by law. 2. The property was equalized as required by law. 3. The taxes were levied in accordance with law. Tax Collector of the City of Anaheim." No other matters need be recited in the said deed than those provided for in the above form, whether the sale is made before or after this act takes effect. No charge shall be made by the Chief of Police for the making of any such deed, and the acknowledgement of all such deeds shall be taken by the City Clerk free of charge. The provisions of Section 43 of this Ordinance are hereby made applicable to the deed herein provided for. SECTION 45: The assessment book, or delinquent list, or copy thereof, certified by the City Clerk, showing unpaid taxes against any person or property is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been compiled with. SECTION 46: The assessor must collect the taxes on all personal property when in his opinion said taxes are not a lien on real property sufficient to secure the payment of the taxes. SECTION 47: In the case provided for in the preceding section, at the time of making the assessment or at any time before the first day of August the Assessor may collect the taxes by seizure and sale of any personal property owned by the person against whom the tax is assessed. SECTION 48: The sale must be at public auction and a sufficient amount of the property to pay the taxes, percentage and costs. SECTION 49: The sale must be made after one week's notice the time and place thereof given by publication in a newspaper in the City or by posting in three public places in the City. SECTION 50: For seizing or selling personal property the assessor may charge in each case the sum of three $3.00) Dollars and the same mileage is allowed by law to the Sheriff of the County. SECTION 51: On payment of the price bid for any property sold, the delivery thereof, with the Bill of Sale, vestes the title thereto to the purchaser. SECTION 52: All excess over the taxes, percent and costs of the proceeds of any such sale, must be returned to the owner of the property sold, and deposited therein. SECTION 60: The Clerk must then foot up the amount of taxes remaining unpaid and credit the Chief of Police with the amount and have a final settlement with him, and the delinquent list must remain in the Clerk's office. SECTION 61: At the time mentioned in Section 58, the Chief of Police must make an affidavit endorsed on the list, that the taxes not marked paid have not been paid, and that he has not been able to discover any property belonging to or in possession of the person liable to pay the same when to collect them. SECTION 62: It shall be the duty of the Chief of Police, within thirty days after the sale of any land for delinquent taxes, to furnish to the City Clerk a complete list of all such lands sold, and thereupon the Clerk shall enter upon the assessment of the current year, immediately after the description of the property, the fact that said property has been sold for taxes, and the date of such sale. SECTION 63: Any taxes, penalties and costs, paid more than once, or erroneously or illegally collected, may by order of the City Council be refunded by the City Treasurer. When the Chief of Police discovers that any property has been assessed more than once for same year, he must collect only the tax justly due, and make return of the facts, under affidavit to the City Clerk, who shall, when directed to do so by the City Council, cancel one of said erroneous or double assessments by an entry on the margin of the assessment book, and also on the delinquent list, should such erroneous or double assessment be carried therein. If the property assessed under such erroneous or double assessment has been sold, and a certificate of deed therefor has been issued, such facts shall be certified tothe City Council bythe Clerkandthe ChiefofPolice,andthereupontheCityCouncilshallauthorizetheClerktocancelsuchdoubleassessment,certificateofdeed;providedno cancellationofanerroneousordoubleassessmentshallbemadeinanycaseuntilthetaxs.penaltiesandcostsupononeofsuchassessmentsshallhavebeenpaid.IftheChiefofPolicediscoversbeforethesalethatonaccountofirregularassessment,或ofanyothererror ANYlandoughtnottobear Sold,hecannotnotofferthesameforsale;andtheCityCouncilmustcauseshesscorertoentermaincollectedtaxesupontheassessmentbookofthenext succeedingyeartobecollectedasothertaxesenteredthereon. City. The City shall provide uniform blank deeds upon which all conveyances to the City under the provisions of this section shall be made. SECTION 43: Such deed duly acknowledged or proved is primary evidence that: 1. The property was assessed as required by law. 2. The property was equalized as required by law. 3. The taxes were levied in accordance with law. 4. The taxes were not paid. 5. At a proper time and place the property was sold as prescribed by law and by the proper officer. 6. The property was not redeemed. 7. The person who executed the deed was the proper officer. 8. Where the real estate was sold to pay taxes on personal property, that the real estate belonged to the person liable to pay the tax. Such deed, duly acknowledged or proved, is (except as against actual fraud) conclusive evidence of the regularity of all other proceedings, from the assessment by the assessor, inclusive, up to the execution of the deed. Such deed always conveys to the City the absolute title to the property described therein, free of all encumbrances except when the land is owned by the United States or this State. SECTION 44: When property has been sold to a purchaser other than the City of Anaheim at a delinquent tax sale, in pursuance of Section 38 of this Ordinance, the Chief of Police must forthwith execute a deed to such purchaser, or his assigns, conveying said property; provided, no deed shall be delivered in any event until redemption has been made of such property and all taxes, penalties, interest and charges have been paid which may have accrued by reason of any previous tax sale or delinquency. Said deed shall be in substance and may be in form as follows: FORM "This indenture, made the... day of ... 19.." SECTION 51: On payment of the price bid for any property sold, the delivery thereof, with the Bill of Sale, vestes the title thereto to the purchaser. SECTION 52: All excess over the taxes, percent and costs of the proceeds of any such sale, must be returned to the owner of the property sold, and until claimed must be deposited in the City Treasury subject to the order of the owner, heirs or assigns. SECTION 53: The unsold portion of any property may be left at the place of sale at the risk of the owner. SECTION 54: The taxes levied upon personal property for any current tax year where the same is not secured by real estate shall be based upon the tax rate levied upon real property for the preceding year. Nothing herein shall prohibit the equalization each year of assessments on personal property. SECTION 55: The assessor must on the first Monday of each month make a settlement with the City Treasurer and must pay into the City Treasury all moneys collected by him for such taxes during the preceding month. SECTION 56: The City Clerk must as soon as the assessment book for the year comes into his hands, note opposite the names of each person from whom taxes have been collected the amount thereof. SECTION 57: The City Assessor shall have power: 1. To require any person found within the city to make and subscribe an affidavit, giving his name, place of residence or place of business, and whether he is the owner of any taxable property; 2. To subpoena and examine any person in relation to any statement furnished him, or which discloses property which is assessable in the city that may be stored with, in possession SECTION 65: In case property assessed for taxes is purchased by the City, pursuant to the provisions of Section 37 of this Ordinance, it shall be assessed each subsequent year for taxes, until a deed is made to the City therefor, in the same manner as if it had not been purchased. In case an assessment is made under the provisions of this section and the lands are not redeemed from a previous sale under Section 37 of this Ordinance, no sale shall be had under the assessment authorized by this section. SECTION 66: In case property is sold to the City pursuant to Section 37 of this Ordinance and is subsequently assessed pursuant to section 65 of this Ordinance, no person shall be permitted to redeem from such sale, except upon payment of the amount of all taxes, costs, fees, penalties and interest then due and unpaid for each and every year including the year of the sale, and all subsequent assessments. SECTION 67: Whenever property sold to the City, pursuant to the provisions of this Ordinance shall be redeemed as herein provided, the moneys received on account of such redemption, including the original and subsequent taxes, and percentages, penalties, cost and interest shall be paid into the Treasury for the use and benefit of the City. LEGAL NOTICE by such person. And the this power in any the persons whom he may be found, but power to require such ear before him in any man that in which the lived upon them. Every will refuse to furnish the before required in this take and subscribe such his name and place to appear and testify to do so by the assessor, need, shall, for each and and as often as the same selt to the City of Analof one hundred dollars, the United States, to be action brought in their city Court. The Chief of Police on or before the last each year, attend at the City Clerk with the and said clerk must compare the list with of persons and proppaid on the assesswhen taxes have been the fact in the appronation the assessment book. The Chief of Police an oath to be written in the delinquent list, on and all property delinquent list on which paid has been credited such payment. The Clerk must then count of taxes remaining lit the Chief of Police and have a final settleand the delinquent list the Clerk's office. At the time mention88, the Chief of Police offidavit endorsed on the taxes not marked paid, and that he has discover any property SECTION 68: In all cases where real estate has been sold, or may hereafter be sold, for delinquent taxes to the City, and the City has not disposed of the same, the person whose estate has been sold, or may hereafter be sold, his heirs, executors, administrators, or other successors in interest, shall, at any time after 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 Clerk, the amount of taxes, penalties and costs due thereon at the time of said sale, with interest thereon at the rate of one per cent (1%) per month, from the 20th day of October, next succeeding the date of delinquency; and also all taxes that were a lien upon said real estate 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, 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, from the 20th day of October for each of said years, respectively at the rate of one per cent (1%) per month, to the time of redemption, and also all costs and expenses of such redemption. The City Clerk shall, on the application of the person desiring to redeem, make an estimate of the amount to be paid, and shall give him certificates of the amount, specifying the several amounts thereof. The City Clerk shall settle for the moneys received as for other City moneys. Upon the payment of the money specified in said certificate, and the giving of the receipts aforesaid by the Clerk, any deed or certificate of sale that may have been made to the city shall become null and void and all right, title and interest acquired by the City under and by virtue of the tax sale, shall cease and determine. The receivents of the City Clerk may be recorded in the County Recorder's office of this County, in the book of deeds, and the record thereof shall have the same effect as that of a deed of reconveyance of the interest conveyed by such deed or sale. LEGAL NOTICE redemption shall thereafter be made pursuant to the provisions of Section 68 of this ordinance, the amounts so paid to extend said periods of redemption and to postpone the sale provided for by section 67-72 of this ordinance and the execution of the deed provided for in Section 42 of this ordinance, together with interest thereon at the rate of seven per cent per annum computed from the dates of said respective payments to the date of redemption, shall be credited on the amounts to be paid for such redemption. The City Clerk is authorized to receive payments on taxes, in less amounts than the total amount due and credit such payments on the amount due. SECTION 70: Every tax has the effect of a judgment against the person and every lien created by the ordinance has the force and effect of an execution levied against all property of the delinquent; the judgment is not satisfied nor the lien revoked until all the taxes are paid or the property sold for the payment thereof. Every tax due upon personal property is a lien upon the real property of the owner thereof from and after 12 o'clock M. of the first Monday in March in each year. Every tax upon real property is a lien against the property assessed; and every tax due upon improvements on real estate assessed to others than the owners of the real estate is a lien upon the land and improvements; which several liens attach as of the first Monday of March in every year. SECTION 71: This ordinance shall take effect on and after its passage. SECTION 72: Omissions, errors or defects on the form of any original assessment or assessment book, where it can be ascertained therefrom what was intended, may, on the written order of the City Council, be supplied by the Assessor, at any time after the original assessment was made and prior to the sale for delinquent taxes, and when the omission, error, or defect has been carried into a delinquent list or any publication thereof. The Clerk must then count of taxes remaining with the Chief of Police and have a final settlement and the delinquent list in the Clerk's office. At the time mention-18, the Chief of Police affidavit endorsed on the taxes not marked paid paid, and that he has no discover any property in possession of the pay the same when to It shall be the duty of Police, within thirty sale of any land for sale, to furnish to the City the list of all such lands upon the Clerk shall assessment of the curreciately after the deed property, the fact that has been sold for taxes, such sale. Any taxes, penalties more than once, or erroneously collected, may City Council be refund-Treasurer. When the discovers that any been assessed more than some year, he must col- justly due, and make facts, under affidavit to who shall, when directed by City Council, cancel oneous or double assess-ury on the margin of the tax, and also on the de- should such erroneous or not be carried therein. It assessed under such double assessment has a certificate of deed been issued, such facts led to the City Council and the Chief of Police, the City Council shall Clerk to cancel such rent, certificate of deed; exciliation of an erroneous assessment shall be used until the taxes, pen-upon one of such will have been paid. If police discovers before the account of irregular of any other error, any to be sold, he must not for sale; and the City cause the assessor to selected taxes upon the bill of the next succeeding elected as other taxes When land is sold for cate, and the giving of the receipts aforesaid by the Clerk, any deed or certificate of sale that may have been made to the city shall become null and void and all right, title and interest acquired by the City, under and by virtue of the tax sale, shall cease and determine. The receivits of the City Clerk may be recorded in the County Recorder's office of this County, in the book of deeds, and the record thereof shall have the same effect as that of a deed of reconveyance of the interest conveyed by such deed or sale. SECTION 69: In all cases where real estate has been sold, or may hereafter be sold to the city for delinquent taxes pursuant to the provisions of Section 37 of this Ordinance and where the person whose estate has been or may hereafter be sold, his heirs, executors, administrators or other successors in interest shall contemporaneously 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, legal representatives or other successors in interest, shall at any time after the same has been sold to the city pursuant to the provisions of Section 37 of this ordinance and prior to the sale at auction provided for in Section 38 of this ordinance have the right to extend the period during which such real estate may be redeemed and to postpone the date of sale by auction as provided by Section 38 of this ordinance and the execution of the deed to the city as provided by section 42 of this ordinance, for additional periods of one year each, by paying to the City Clerk wherein said real estate may be situated the following amounts for the following periods, respectively: (1) for extending the period of redemption for the first period of one year, by paying to the City Clerk a sum of money equal to the amount of the taxes, penalties for delinquency and costs thereon for each of the second, third, fourth and—or fifth years of delinquency, respectively and consecutively, provided, however, that if any of the payments, as hereinabove in subdivisions (1) and (2) of this section 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 theretofore been paid, then such person must contemporaneously with the payments hereinabove provided also pay the city taxes for the When land is sold for reimposed as the property particular person, no one owner, or supposed mistake relating to the proof, affects the sale or voidable. In case property taxes is purchased by the person making such payment and upon payment being made a receipt shall be endorsed upon said certificate by the City Clerk evidencing payments as compensation for the use and occupancy of said real estate and to be applied as a credit if, when and as redemption is made, as in this subdivision hereinafter provided. The City Clerk shall deposit all payments so made to the same fund in which moneys received upon redemption are deposited. The City Clerk shall keep accurate records of all payments made hereunder in a book kept for that purpose, said records to show the name of the person making said payments, the amount or amounts 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 shall postpone, for the period or periods aforesaid, the time when said real estate shall be deeded to or may be disposed of by the city and the moneys so paid shall be deemed and considered as compensation for the use and occupancy of said real estate; provided, however, that it SECTION 76: Whereas assessments and tax values are determined as of the first Monday in March, and the City Council has determined it for the public interest that this ordinance should take effect on March 1, 1938. It is therefore declared an emergency measure to take effect March 1, 1938. CHAS. H. MANN, Mayor of the City of Anaheim. (SEAL) Attest: J. W. PRICE, City Clerk of the City of Anaheim. ORDINANCE NO. 578 CITY OF ANAHEIM. STATE OF CALIFORNIA. COUNTY OF ORANGE. I. J. W. PRICE, City Clerk of the City of Anaheim, do hereby certify that the foregoing Ordinance, Number 578, was introduced at a meeting of the City Council of the City of Anaheim, held on the 24th day of January, 1933, and that the same was passed and adopted at a regular meeting of said City Council held on the 14th day of February 1933, by the following vote: AYES: Councilmen Mann, Martenet Jr., Sheridan, Cook and Yungbluth. NOES: Councilmen None. ABSENT AND NOT VOTING: Councilmen None. And I further certify that the Mayor of the City of Anaheim signed and approved the said Ordinance No. 578 on the 14 day of February, 1933. J. W. PRICE, (SEAL) City Clerk of the City of Anaheim. I hereby certify that the foregoing Ordinance No. 573, entitled "AN ORDINANCE PROVIDING A SYSTEM FOR THE ASSESSMENT, LEVY AND COLLECTION OF CITY TAXES FOR THE CITY OF ANAHEIM," is a true and correct copy of an ordinance of the City of Anaheim and that the same has been published according to law. J. W. PRICE, City Clerk of the City of Anaheim.