The Assessor shall prepare an assessment roll, in which shall
be listed all property within the City which it is the Assessor's
duty to assess.
(Prior code § 8-010.1)
For the purpose of this code Sections 606, 607, 608, 609, 610,
611, 612, 613, 614, 982, 983 and all amendments thereto of the Revenue
and Taxation Code of the State of California, are hereby adopted and
made a part of this code.
(Prior code § 8-010.2)
The local roll shall show:
A.
The
name and address, if known, of the assessee.
B.
Land,
by legal description.
C.
A description
of possessory interests sufficient to identify them.
D.
Personal
property. A failure to enumerate personal property in detail does
not invalidate the assessment.
E.
The
cash value of real estate, except improvements.
F.
The
cash value of improvements on the real estate.
G.
The
cash value of improvements assessed to any person other than the owner
of the land.
H.
The
cash value of possessory interests.
I.
The
cash value of personal property, other than intangibles.
J.
The
revenue district in which each piece of property assessed is situated.
K.
The
total taxable value of all property assessed, exclusive of intangibles.
(Prior code § 8-010.3)
The Assessor shall prepare an index to the local roll, showing
the name of the taxpayer, each page where his or her assessment appears
or each assessment number under which his or her assessment appears,
and any other information which in his or her judgment appears necessary.
(Prior code § 8-010.4)
Whenever property which has been deeded to the City for taxes
and is not on the current roll, is sold to a private purchaser, the
property shall not be entered on the current roll but shall be assessed
on the succeeding roll whether the lien date for the succeeding roll
has passed or not.
(Prior code § 8-010.5)
All vessels and all boats and small craft not required to be
documented, shall be assessed as other personal property in the City
is assessed and the taxes thereon collected in the same manner as
other property taxes are collected.
(Prior code § 8-010.6)
A.
Annually,
on or before the first Monday in November, the Assessor shall complete
the local roll. He or she shall make an affidavit on the local roll
that:
1.
He
or she has diligently attempted to ascertain all taxable property
in the City subject to assessment by him or her.
2.
All
property has been assessed on the roll according to his or her best
judgment, information and belief, at its cash value.
3.
He
or she has not maliciously imposed an unjust assessment.
4.
He
or she has not intentionally allowed anyone to escape a just assessment
5.
He
or she has faithfully complied with all duties imposed on the Assessor
by law.
(Prior code § 8-010.7)
On or before the first Monday in December or at such date in
each year as may be fixed by the Council, the City Assessor shall
complete the assessment roll, and shall prepare a certificate of completion
and deliver it to the City Clerk who shall thereupon notify the Board
of Equalization of the fact. The assessment roll, the books and maps
accompanying the same, and all original lists of property given to
the City Assessor shall be kept in the office of the City Assessor
for public inspection. If the Assessor fails to complete and file
the assessment roll as hereinabove prescribed, then the previous year's
valuation shall be arbitrarily used and adopted.
(Prior code § 8-010.8)
The records of the Assessor are at all times, during office
hours, open to the inspection of any person charged with the duty
of assessing property in the City for any taxing agency.
(Prior code § 8-010.9)
