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)
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)