For the purpose of this code Sections 2901, 2903, 2905, 2913, 2914, 2915, 2916, 2918, 2920, 2921 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 § 8-016.1)
The assessment of unsecured property shall be deemed complete for the purpose of enforcing the collection thereof when the Assessor has made a record in writing of the assessment.
(Prior code § 8-016.2)
Taxes on all property unsecured by real estate, shall become payable immediately after the assessment of said property is made and shall become delinquent on February 1st following the lien date of the year for which assessed, regardless of when the property is discovered and assessed, and thereafter a delinquent penalty of 8% shall be added to the amount of the tax.
(Prior code § 8-016.3)
Annually on or before the lien date the Tax Collector shall furnish the Assessor blank unsecured property receipts.
(Prior code § 8-016.4)
The Assessor shall account to and deposit with the Tax Collector daily, all money collected by him or her or his or her deputies, and at the close of business on the first Monday in November, and again at the close of business on the day preceding the lien date for the next succeeding year, the Assessor shall account to the Tax Collector for all receipts issued to him or her since the lien date immediately preceding, and shall return to the Tax Collector all unused receipts. The Tax Collector shall then give to the Assessor a written clearance which shall state that all receipts issued to the Assessor have been accounted for, or that there are receipts unaccounted for.
(Prior code § 8-016.5)
A. 
The sale shall be at public auction. A sufficient amount of the property shall be sold to pay the taxes, penalties, and costs. Costs include but are not limited to:
1. 
The costs of advertising.
2. 
The same mileage and keeper's fees as allowed by law to the Sheriff for seizing and keeping property under attachment.
3. 
A fee of not exceeding $3.00 for each seizure and sale, which may be charged by the official making the seizure and sale.
B. 
Whenever any of the foregoing costs have been incurred by the City any payment of taxes made thereafter shall include the amount of such costs.
(Prior code § 8-016.6)
Any excess in the proceeds of the sale over taxes, penalties, and costs shall be returned to the owner of the property. Until claimed the excess shall be deposited in the City Treasury, subject to the order of the owner or his or her successor in interest. Any excess in the proceeds of any sale heretofore or hereafter made becomes the property of the City if not claimed within three years.
(Prior code § 8-016.7)
It shall be the duty of the Tax Collector to diligently collect all unpaid unsecured taxes. Within one year of the delinquency date he or she shall refer all such taxes remaining unpaid to the City Attorney for collection. Within six months thereafter the City Attorney shall report in writing to the Director of Finance the status of any accounts remaining unpaid.
(Prior code § 8-016.8)
If, after the expiration of four assessment years from the lien date for the year for which assessment of unsecured property was made, there remain upon the unsecured roll any unpaid assessments for said year, the Assessor shall immediately proceed to cancel all such unpaid assessments, together with any penalties or costs attaching thereto. The Assessor shall notify the Director of Finance of the total of the amounts so canceled for the year upon which the limitation for action had run. The Director of Finance shall thereupon apply the amount thereof as a credit to the unpaid balance of unsecured property taxes, penalties and costs thereon, and the unsecured roll for that year shall be considered closed.
(Prior code § 8-016.9)