The city assessor shall, between the first Monday of March and the last day of June in each year, ascertain the names of all taxable inhabitants and all of the property within the corporate limits of the city subject to taxation, except such as is required by law to be assessed by the state board of equalization. He or she shall assess such property to the person by whom it is owned or claimed or in whose possession or control it was at 12:00 noon, of the first Monday in March next preceding. No mistake in the name of the owner or supposed owner of real property shall render the assessment thereon invalid.
(Code 1954 § 20.15)
Insofar as they may consistently apply to the assessment thereof within the city, the manner of assessing the taxable property in the city shall be the same as is now or may be hereafter provided for the assessment of county property under state law.
(Code 1954 § 20.16)
A. 
To Be Made Under Oath. The city assessor shall receive from each person a statement in writing under oath setting forth and showing all the matters now or hereafter required to be shown and set forth by the provisions of Sections 44 to 447 of the state Revenue and Taxation Code.
B. 
Form—Affidavit.
1. 
The city council shall furnish the city assessor with blank forms for the statements provided for in the preceding section, fixing thereto an affidavit which must be substantially as follows:
I, _______________, do swear that I am a resident of the City of Oroville, that the above list contains a full and correct statement of all property subject to taxation which I, or any firm of which I am a member, or any corporation, association or company of which I am president, cashier, secretary, or managing agent, owned, claimed, possessed or controlled, at 12 o'clock Meridian, on the first Monday in March last, and which is not already assessed this year; and that I have not, in any manner whatsoever, transferred or disposed of any property, or placed any property out of the City of Oroville, or my possession, for the purpose of avoiding any assessment upon the same, or making this statement; and that the debts therein stated as owing by me are owing to bona fide residents of this state, or to firms or corporations doing business in this State.
2. 
The affidavit to the statement on behalf of a firm or corporation must state the principal place of business of the firm or corporation, and in other respects must conform substantially to the preceding form.
C. 
To Be Filled Out by Assessor or Delivered to Owner—Return. The city assessor may fill out the statement referred to in the 2 preceding subsections at the time it is presented, or he or she may deliver it to the person and require him or her, within an appointed time, to return the same to him or her properly filled out.
D. 
Refusal or Neglect to Furnish—Power of Assessor Generally. The city assessor shall have the same power and shall be vested with the same authority as is now or may be hereafter provided in Section 453 et seq. of the Revenue and Taxation Code of the state.
In case any person shall refuse to give the statement herein required, the city assessor shall have the power to proceed as provided in Section 453 et seq. of the Revenue and Taxation Code of the state.
1. 
Procedure Generally. Whenever the city assessor has not received from the owner of a lot or tract of land within the corporate limits of the city, the statement required by subsection A of this section, or when such statement does not sufficiently describe such lot or tract of land to enable him or her to assess the same as required by law, and the owner or his/her agent, or in case they cannot be found or are unknown, the person in possession thereof, neglects for 10 days after demand by the city assessor to furnish him or her with such description, the city assessor shall proceed, as provided in Section 456 et seq. of the Revenue and Taxation Code of the state.
2. 
Record to Be Kept—Value to Be Fixed by Assessor. If any person, after demand made by the city assessor neglects or refuses to give, under oath, the statement provided for in subsection A of this section, the city assessor shall note such refusal on the assessment book, opposite the name of such person, and shall make an estimate of the value of such property of such person.
3. 
List to Be Furnished Council—Information to Be Shown. The city assessor shall transmit on or before the first day of July of each year to the city council a verified report in writing, separate from the assessment roll, containing a complete list of all persons who refuse or neglect to furnish a statement of their property as provided for in subsection A of this section, the amount of the assessment upon the property of such persons, with a statement of the particular facts, if any, upon which the assessment has been made, and the valuation of the property so assessed.
4. 
Investigation by Council—Requiring Statement Under Oath. The city council shall investigate and inquire into all assessments and values fixed by the city assessor as prescribed by paragraph 2 of this subsection D. For that purpose, the council may require each taxpayer affected by such assessment and valuation, to make a statement under oath, within 10 days after making an order requiring such statement, setting forth, specifically, all the property owned or controlled, or in the possession of such taxpayer, on the first Monday in March.
5. 
Failure to Make Statement—Increasing Assessment. If any taxpayer, after demand made by the city council, shall neglect or refuse to make and deliver to the city council the statement provided for in the preceding section, duly verified, or to comply with the other requirements of this chapter, the city council, sitting as a city board of equalization, shall increase such assessment and valuations to such an amount as the board shall deem just; provided, that the value fixed by the city assessor shall not in any case be reduced by the city council.
(Code 1954 §§ 20.17—20.25)
A. 
Required—Form. Upon completion of the city assessors' assessments, he or she and his or her deputies must take oath substantially as follows:
I, ____________, Assessor (or Deputy Assessor, as the case may be) of the City of Oroville do swear that between the first Monday of March and the last day of June, 20____, I have made diligent inquiry and examination to ascertain all the property within the city subject to assessment by me, and that the same has been assessed on the assessment book equally and uniformly according to the best of my judgment, information and belief, at its full cash value, and that I have faithfully complied with all the duties imposed on the City Assessor, under the provisions of the revenue laws, and the ordinances of the city in reference thereto, and I have not imposed any unjust or double assessment through malice or ill-will or otherwise; nor allowed any one to escape a just and equal assessment through favor or reward or otherwise.
B. 
Effect of Failure to Take Upon Validity of Assessments. The failure of the city assessor, or his/her deputy, to take or subscribe an affidavit, as required by the preceding subsection, shall not in any manner affect the validity of the assessment.
(Code 1954 §§ 20.28, 20.29)
A. 
The city assessor shall, when directed to do so by the city council make a plan in a map book of the various blocks and attach thereto a list showing the names of the persons to whom each lot thereon is assessed.
B. 
When Assessment Book to Be Completed. On or before the fourth Monday in July, the city assessor shall complete his or her assessment book.
C. 
Delivery of Assessment Book, Map Book, etc., to City Clerk. As soon as it is completed, the assessment book, together with the map book and statements, must be delivered to the city clerk.
D. 
Inspection of Assessment Book, etc., Prior to Meeting of Board of Equalization. The assessment book, map book and statements, referred to in the preceding section, from the date of delivery to the city clerk until the meeting of the board of equalization, shall remain in the city clerk's office for the inspection of all persons interested.
E. 
Assessment Book, etc., to Be Returned to Assessor's Office After Meeting of Board of Equalization. After the board of equalization has completed its labors, the assessment book, the map book and statements, mentioned in the preceding sections, shall be returned to the city assessor's office and shall be kept in his or her office for future reference.
F. 
Insertion of Name on Assessment Book—Redescription of Land Unnecessary. Land once described on the assessment book need not be described a second time, but any person claiming the same and desiring to be assessed therefor may have his or her name inserted with that of the person to whom such land is assessed.
(Code 1954 §§ 20.30—20.35)
A. 
Composition—Meetings. The city council or a committee of at least 4 of its number appointed for that purpose, shall meet as a board of equalization, as provided in the Charter, at the time fixed and upon notice as specified in the following 2 subsections.
B. 
Notice of Meetings. The city clerk shall give notice of the meeting of the board of equalization by publication of a notice thereof in a newspaper of general circulation printed and published in the city for not less than 3 days prior to the day fixed as provided in the preceding subsection.
Not later than the thirtieth day of June of each fiscal year, the city council shall fix a day and hour for the commencement of the meeting of the board of equalization, which day shall be not later than the second Monday of July of the next ensuing fiscal year.
C. 
Form of Notice. The notice of the meeting of the board of equalization shall be in substantially the following form with the blanks filled in with appropriate words and figures:
NOTICE OF MEETING OF BOARD OF EQUALIZATION
NOTICE IS HEREBY GIVEN that on (day), the (date) day of (month) 20____, the City Council will meet in the Council Chamber at the City Hall at 1735 Montgomery Street, Oroville, California, and sit as a Board of Equalization and shall continue in session from day to day until all assessments have been equalized. All persons desiring to bring any matter to the attention of said Board of Equalization are requested to be present at said time and place.
(signed)______________________
City Clerk
D. 
Effect of Failure to Give Notice of Meeting. A failure to give the notice described in the 2 preceding subsections by publication shall not affect the jurisdiction of the board of equalization to meet or act as such.
E. 
Authority to Increase or Decrease Assessments. The board of equalization shall have power, after giving notice, to increase or decrease the entire assessment roll, or any assessment, contained therein, so as to equalize the assessment of the property described on such roll, and make the assessment conform to the true value of such property in money.
F. 
Prerequisite to Reduction in Valuation in Property—Subpoena Powers, etc., of Board. No reduction shall be made in the valuation of property by the board of equalization unless the party affected thereby, or his/her agent, makes and files with such board a written application therefor, verified by his or her oath showing the facts upon which it is claimed such reduction should be made. Before the board grants the application or makes any reduction applied for, it must first examine on oath the person or agent making the application, touching the value of the property of such person. No reduction shall be made unless such person, or the agent making application, attends and answers all questions pertinent to the inquiry. Upon hearing the application, the board may subpoena such witnesses, hear and take such evidence in relation to the subject pending as in its discretion it may deem proper.
G. 
Presence and Duties of Assessor and Deputies at Meetings. During the session of the board of equalization, the city assessor and any deputy city assessor whose testimony is needed shall be present, and make up any statement or introduce and examine the witnesses on questions before such board.
(Code 1954 §§ 20.36—20.42)
To assist the city assessor in the performance of his or her duties, the city clerk must annually transmit to the city assessor within 10 days after the first Monday in March of each year, a complete and true statement of all property which has been redeemed under or by virtue of any sale made to the city for delinquent taxes, together with a complete and true statement of all property sold to the city and remaining unredeemed.
(Code 1954 § 20.43)
Whenever property has been sold for taxes and remains unredeemed, upon each subsequent assessment the city assessor shall enter upon the assessment book, immediately after the description of the property, the fact that such property has been sold for taxes, and the date of such sale. Upon all bills or statements of, or taxes accruing on such property, subsequent to the date of such sale and prior to the redemption of such property, or the execution to the city of a deed thereof, shall be distinctly and legibly written, printed or stamped the words, "SOLD FOR TAXES," and also the date of such sale.
(Code 1954 § 20.44)
During the session of the board of equalization it may direct the city assessor to assess any taxable property that has escaped assessment or to add to the amount, number or quality of property, when a false or incomplete list has been rendered, and to make and enter new assessments (at the same time canceling previous entries) when any assessment made by him or her is deemed by such board so incomplete as to render doubtful the collection of the tax, but the city clerk must notify all persons interested by a letter deposited in the United States Post Office, post paid, and addressed to the person interested at least 5 days before action taken on the day fixed when the matter will be investigated.
(Code 1954 § 20.45)
The clerk of the board of equalization must record in a book, to be kept for that purpose, all changes, corrections and orders made by such board, and during its session, or as soon as possible after its adjournment, must enter upon the assessment roll all changes and corrections made by the board, and on or before the first Monday of September must affix to the assessment book so corrected, an affidavit subscribed by him or her as follows:
I, ___________, do swear that as City Clerk and as Clerk of the Board of Equalization of the City of Oroville, I have kept correct minutes of all the acts of the Board touching alterations in the assessment roll; that all alterations agreed to or directed to be made have been made and entered in the book, and that no changes or alterations have been made therein except those authorized.
(Code 1954 § 20.46)
A. 
The city assessor as soon as all corrections and alterations made by the board of equalization have been entered upon the assessment book, must proceed to add up the valuations and enter the total valuation of each kind of property and the total valuations of all property on the assessment book.
B. 
As soon as the tax rate has been fixed by the city council, the city assessor must then compute and enter in a separate money column in the assessment book the respective sums in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property therein enumerated, and segregate and place in the proper columns of the book the respective amounts due in installments, as provided in Section 3.12.020 of this Code, and foot up the column showing the total amount of such taxes, and the columns of total value of property in the city, as corrected under the direction of the board of equalization.
C. 
It shall be his or her duty at the same time whenever property has been sold for taxes and remains unredeemed upon each subsequent assessment, to enter upon the assessment book immediately after the description of the property the fact that such property has been sold for taxes, and the date of such sale.
(Code 1954 § 20.47)
On or before the third Monday of September of each year, the city assessor shall deliver to the city clerk the assessment book with the computations completed as provided in Section 3.08.130 of this Code. The city clerk shall thereupon make a check of the assessment roll correcting any errors that may be found, and endorse the same with his or her approval.
(Code 1954 § 20.48)
On or before the fourth Monday in September the city clerk must deliver the corrected assessment book to the city tax collector, together with an affidavit attached thereto, and by him or her subscribed as follows:
I, ____________, City Clerk of the City of Oroville, do swear that I received the assessment book for the taxable property from the Assessor, with his or her affidavit thereto affixed, and that I have checked the said assessment roll, and have corrected any errors found therein, and the same is hereby approved by me.
(Code 1954 § 20.49)
On or before the first Monday in March of each year, the city clerk shall furnish the city assessor with blank "personal property" receipts in book form, with stubs attached, numbered the same as receipts, each book having 50 receipts, and charge the city assessor with the number of receipts issued. On the first Monday in August the city assessor shall return all unused receipts, and the city clerk shall credit him or her with the numbers returned.
(Code 1954 § 20.51)