SEC. 8-001. GENERAL PROVISIONS:
SEC. 8-001.1. TITLE:
This Part shall be the taxation code and establishes the law of this City respecting the subjects to which it relates.
SEC. 8-001.2. ADMINISTRATION:
The administration of this Code shall be vested in the Department of Finance of the City of Stockton.
SEC. 8-001.3. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 4, 5, 6, 7, 8, 9, 11, 12, 13, 14, 16, 17, 18, 19, 23, 24, 25, 26, 28 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.
SEC. 8-001.4. TAX COLLECTOR DESIGNATED:
The Tax Collector of the City of Stockton shall be the City Treasurer, by whatever title he may be known.
SEC. 8-002. PROPERTY TAXATION GENERALLY:
SEC. 8-002.1. DOUBLE TAXATION PROHIBITED:
Nothing in this Code shall be construed to permit double taxation.
SEC. 8-002.2. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code, Sections 101, 103, 104, 105, 106, 107, 108, 110, 115, 116, 117, 118, 125, 134 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.
SEC. 8-002.3. WORDS AND PHRASES DEFINED:
1. "Roll" means the entire assessment roll. The "Secured Roll" is that part of the roll containing State assessed property and property the taxes on which are a lien on real property sufficient, in the opinion of the Assessor, to secure payment of the taxes. The remainder of the roll is the "Unsecured Roll". The "local roll" is those parts of the secured and unsecured roll containing property which it is the City Assessor's duty to assess. The "board roll" is that part of the secured roll containing State assessed property.
2. The "City Board" means the City Board of Equalization.
3. When the word "Board" is used it means the City Board of Equalization.
4. The "State Board" means the State Board of Equalization.
5. The"Redemption Officer"means the City Tax Collector.
6. The "amount of sold taxes" on property which has been sold to the City means the sum of the following amounts:
(a) The amount of taxes which were a lien on the real estate at the time of sale.
(b) All other unpaid taxes of every description which were a lien on the property for the year of the sale and for each year since the sale, as shown on the delinquent lists for which the time of sale to the City is past, or, if the property was not assessed for any year, which would be shown on such delinquent list if it had been assessed in that year, except that the unpaid taxes which would be shown on such delinquent list if the property had been assessed in any such year shall not be paid if the property was not assessed for any year because of having been acquired by the State or other public agency other than by tax deed. The amount of taxes for any year not assessed shall be based on the valuation required to be made by the Assessor on redemption of unassessed property.
7. "Tax sold property" is real property which has been sold to the City by operation of the law, for taxes and from which the lien of the taxes for which it was sold has not been removed.
8. "Tax deeded property" is property which has been deeded to the City for taxes and which has not been sold to a private purchaser or a taxing agency, or to an administering agency after being classified for public use, and has not been redeemed.
9. "Assessor" means the assessing officer of the City, by whatever title he may be known.
10. "Director of Finance" or "Finance Director" means the chief accounting officer of the City, by whatever title he may be known.
(Amended by Ordinance 001-98C.S. — Effective February 12, 1998)
SEC. 8-003. ADMINISTRATIVE PROVISIONS:
SEC. 8-003.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 160, 162, 163 (Scope of provisions and definitions) 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.
SEC. 8-003.2. LIMITATION OF ACTIONS:
Limitations of actions shall be as provided in Sections 175 and 176 and all amendments thereto of the Revenue and Taxation Code of the State of California which are hereby adopted and made a part of this Code.
SEC. 8-004. TAXABLE AND EXEMPT PROPERTY:
SEC. 8-004.1. ALL PROPERTY NOT EXEMPT SUBJECT TO TAXATION:
All taxable property in the City of Stockton not exempt under the laws of the United States or this State, is subject to taxation under this Code.
SEC. 8-004.2. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 202, 203, 204, 205, 206, 207, 208, 209, 210, 210.5, 213, 214, 215, 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.
SEC. 8-004.3. PROCEDURE TO CLAIM EXEMPTION:
Procedure to claim exemption shall be as prescribed by Sections 252, 253, 254, 254.2, 256, 257, 258, 259, 259.5, 260, 261 and all amendments thereto of the Revenue and Taxation Code of the State of California, and are hereby adopted and made a part of this Code.
SEC. 8-004.4. PROCEDURE TO MAKE EFFECTIVE ALL CLAIMS FOR EXEMPTION:
The state board shall prescribe all procedure and forms required to carry into effect the veterans', church, orphanage, college, exhibition, or welfare exemption.
SEC. 8-004.5. AFFIDAVITS IN RE EXEMPTIONS:
Affidavits required for exemptions shall be filed with the Assessor between noon on the first Monday in August and five (5) p.m. on Tuesday preceding the last Monday in October.
SEC. 8-004.6. WELFARE EXEMPTION:
Affidavits for the welfare exemption shall be filed in duplicate on or before five (5) p.m. on Tuesday preceding the last Monday in October of each year with the assessor concerned and shall be accompanied by duplicate certified copies of the financial statements of the owner and operator. Copies of the affidavits and financial statements shall be forwarded forthwith by the assessor to the State Board which shall review all such affidavits and statements and may institute an independent audit or verification of the operations of the owner and operator to ascertain whether both the owner and operator meet the requirements of Sections 214 and 215 of the Revenue and Taxation Code. In this connection the State Board shall consider, among other matters, whether:
A. The services and expenses of the owner or operator (including salaries) are excessive, based upon like services and salaries in comparable public institutions;
B. The operations of the owner or operator, either directly or indirectly, materially enhance the private gain of any individual or individuals;
C. Any capital investment of the owner or operator for expansion of physical plant is justified by the contemplated return thereon, and required to serve the interest of the community.
SEC. 8-004.7. ACTION OF BOARD IN RE EXEMPTIONS:
The Board shall forward to each assessor concerned its findings with respect to each claimant and said finding shall be considered by the assessor in his determination with respect to the claim for exemption.
SEC. 8-005. LEGAL DESCRIPTION OF LANDS FOR ASSESSMENT PURPOSES:
SEC. 8-005.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 321, 322, 323, 324, 325, 326, 328 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.
SEC. 8-005.2. ASSESSOR'S MAPS:
Where any city or city officer possesses a complete, accurate map of any land in the city, or whenever such a complete, accurate map has been made in compliance with Section 4218 of the Political Code, the Assessor may number or letter the parcels. The Assessor may renumber or reletter the parcels or prepare new map pages for any portion of such map to show combinations or divisions of parcels so long as an inspection of such map will readily disclose precisely what land is covered by any particular parcel number or letter in the current or any prior fiscal year. This map or copy shall at all times be publicly displayed in the office of the Assessor.
1. Land may be described by a reference to this map except that land shall not be described in any deed or conveyance by a reference to any such map unless such map has been filed for record in the office of the County Recorder of the county in which such land is located.
2. All such maps in the possession of City Assessor on August 27, 1937, and used for assessment purposes only, are deemed to have been numbered or lettered and approved properly.
SEC. 8-006. ASSESSMENT GENERALLY:
SEC. 8-006.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 401, 402, 403, 404, 408, 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.
SEC. 8-006.2. ANNUAL ASSESSMENT OF ALL TAXABLE PROPERTY:
Annually, the Assessor shall assess all taxable property in the City, except State assessed property, and shall assess it to the persons owning, claiming, possessing or controlling it on the first Monday in August. The Assessor shall ascertain such property between the first Monday in August and five (5) p.m. on Tuesday preceding the last Monday in October.
SEC. 8-006.3. INTANGIBLE PROPERTY:
The Assessor shall not assess intangible property.
SEC. 8-006.4. TAX SOLD OR TAX DEEDED PROPERTY:
Tax sold property shall be assessed as though not sold to the City. Tax sold property does not include tax deeded property.
SEC. 8-007. INFORMATION FROM TAXPAYER:
Annually every person shall file a written property statement under oath, with the Assessor between the first Monday in August and five (5) p.m. on Tuesday preceding the last Monday in October, and within such time as the Assessor may appoint.
SEC. 8-007.1. ADDITIONAL INFORMATION AND RECORDS:
At any time, as required by the Assessor, for assessment purposes, every person shall furnish information or records for examination.
SEC. 8-007.2. PROPERTY STATEMENT — CONTENTS:
The property statement shall show all taxable property owned, claimed, possessed, controlled or managed by:
(a) The person making the statement.
(b) Any firm of which he may be a member.
(c) Any corporation of which he is president, secretary, cashier, or managing agent.
(d) The property statement shall show all information as of the first Monday in August and shall also show the exact location and description of personal property in the detail required by the Assessor.
(e) Whenever one member of a firm, or one of the proper officers of a corporation, has made a statement showing the property of the firm or corporation, another member or officer need not include the property in his statement; but his statement shall show the name of the person making the statement which includes the property. He shall furnish any required information or records to the Assessor for examination at any time.
SEC. 8-007.3. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 449, 450, 451, 454, 456, 457, 458, 459, 459.5, 460, 461, 462, 465 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.
SEC. 8-007.4. AFFIDAVITS:
The Assessor may require any person found within this City to make and subscribe an affidavit, showing his name, place of residence or place of business, and whether he is the owner of any taxable property.
SEC. 8-008. ARBITRARY AND PENAL ASSESSMENTS:
SEC. 8-008.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 501, 505 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.
SEC. 8-008.2. CONCEALED PROPERTY TO BE PENALLY ASSESSED:
Any property wilfully concealed, removed, transferred, or misrepresented by the owner or his agent to evade taxation, shall be penally assessed on discovery.
SEC. 8-008.3. PENAL ASSESSMENTS:
A penal assessment shall not exceed ten (10) times the value of the property penally assessed and a penal assessment shall not be reduced by the City Board.
SEC. 8-009. PROPERTY ESCAPING ASSESSMENT:
SEC. 8-009.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 531, 533, 534, 535 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.
SEC. 8-009.2. STATUTE OF LIMITATIONS:
The Assessor shall not assess personal property without the taxpayer's written permission for the year in which it escaped assessment after four (4) assessment years succeeding the lien date for the year in which it escaped nor shall he assess real property being sold under contract for the year in which it escaped assessment after two (2) assessment years succeeding the lien date for the year in which it escaped if such real property is being sold pursuant to a contract which provides for retention of title in the vendor and if such real property is being sold by a person or agency that has been or is exempt from taxation.
SEC. 8-010. ASSESSMENT ROLL:
SEC. 8-010.1. PREPARATION OF ROLL:
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.
SEC. 8-010.2. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
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.
SEC. 8-010.3. LOCAL ROLL — CONTENTS:
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.
SEC. 8-010.4. INDEX:
The Assessor shall prepare an index to the local roll, showing the name of the taxpayer, each page where his assessment appears or each assessment number under which his assessment appears, and any other information which in his judgment appears necessary.
SEC. 8-010.5. PROPERTY DEEDED OR SOLD TO CITY FOR TAXES:
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.
SEC. 8-010.6. ASSESSMENT OF VESSELS, SMALL BOATS, ETC.:
All vessels and all boats and small craft not required to be documented, shall be assessed as other personal property in the City of Stockton is assessed and the taxes thereon collected in the same manner as other property taxes are collected.
SEC. 8-010.7. LOCAL ROLL — ASSESSOR'S AFFIDAVIT:
Annually, on or before the first Monday in November, the Assessor shall complete the local roll. He shall make an affidavit on the local roll that:
A. He has diligently attempted to ascertain all taxable property in the City of Stockton subject to assessment by him.
B. All property has been assessed on the roll according to his best judgment, information and belief, at its cash value.
C. He has not maliciously imposed an unjust assessment.
D. He has not intentionally allowed anyone to escape a just assessment
E. He has faithfully complied with all duties imposed on the Assessor by law.
GENERAL PROVISIONS:
1. Failure to make or subscribe to the affidavit set forth in Section 8-010.7, or any affidavit, does not affect the validity of the assessment.
2. The Assessor may require from any of his deputies an affidavit on the roll similar to his own.
SEC. 8-010.8. COMPLETION OF ASSESSMENT ROLL — DELIVERY — FILING:
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.
SEC. 8-010.9. ASSESSOR'S RECORDS OPEN TO INSPECTION:
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.
SEC. 8-011. RESPONSIBILITY OF ASSESSOR:
SEC. 8-011.1. LIABILITY:
The Assessor and his sureties are liable on his official bond for all taxes on property which is unassessed through his willful failure or neglect.
SEC. 8-011.2. TAXPAYER'S COMPLAINT:
Any taxpayer having the necessary knowledge may file with the City Council an affidavit alleging that certain property has escaped taxation through the willful failure or neglect of the Assessor, and giving the best description of the property that he can.
SEC. 8-011.3. ACTION ON ASSESSOR'S BOND:
The City Council shall then direct the City Attorney to commence an action on the Assessor's bond for the amount of taxes lost through the Assessor's willful failure or neglect.
SEC. 8-011.4. JUDGMENT; DISTRIBUTION:
On the trial of the action, the value of the property unassessed shall be shown and judgment entered for the amount of taxes that should have been collected on it. The amount thus recovered shall be distributed like money received on redemption.
SEC. 8-011.5. FRAUDULENT ASSESSMENT:
Whenever the City Council is satisfied that an Assessor or Deputy Assessor has fraudulently or corruptly assessed property at less than cash value, it shall immediately inform the City Attorney in writing of the facts within its knowledge, requesting that the Assessor or Deputy Assessor be prosecuted. The City Attorney shall at once comply.
SEC. 8-012. EQUALIZATION:
SEC. 8-012.1. BOARD OF EQUALIZATION — MEMBERS — APPOINTMENT:
Each year the Council shall appoint five (5) of its members who shall act as a Board of Equalization, which shall meet in the Council Chambers of said City Council on the second Monday in November of each year, or at such date in each year as shall be fixed by the Council, at ten o'clock in the forenoon of said day, and shall continue in session from day to day for three (3) days. It shall have power on its own motion with or without complaint made to correct, modify, strike out, lower or raise any assessment in any way that it shall deem just and proper, provided however, that before making any raise in an assessment the Board shall notify the person whose assessment is to be raised by letter deposited in the post office, postpaid, and addressed to such person at least two days before action taken, of the day fixed when the matter will be investigated. The Board of Equalization shall have power, upon completion of this equalization, to raise or lower the entire assessment by a uniform percentage. The City Clerk shall act as secretary of such Board and it shall be the duty of such secretary to keep permanent records of all proceedings and to enter therein all resolutions and decisions of the Board.
SEC. 8-012.2. REDUCTION OF ASSESSMENT:
A reduction in an assessment on the local roll shall not be made unless the party affected or his agent makes and files with the City Board a verified, written application for it, showing the facts claimed to require the reduction.
SEC. 8-012.3. EXAMINATION OF PERSON SEEKING REDUCTION:
Before the City Board makes any reduction, it shall examine, on oath, the person affected or the agent making the application touching the value of the property. A reduction shall not be made unless the person or agent attends and answers all questions pertinent to the inquiry.
SEC. 8-012.4. CITY BOARD'S ACTION IN RE:
On the hearing of the application, the City Board may subpoena witnesses and take evidence, in relation to the inquiry.
SEC. 8-012.5. STATEMENTS BY ASSESSOR AND OTHERS:
During the session of the City Board, the Assessor and any deputy whose testimony is needed shall be present and may make any statement or produce evidence on matters before the City Board.
SEC. 8-012.6. FALSE STATEMENTS — PENALTY:
Every person who wilfully states anything which he knows to be false in any oral or written statement, not under oath, required or authorized to be made as the basis of an application to reduce any tax or assessment, is guilty of a misdemeanor.
SEC. 8-012.7. VALUATION STATEMENT — TRANSMITTAL:
Annually, immediately after equalization has been completed, the Assessor shall prepare and transmit to the State Board of Equalization, a valuation statement, verified by his attached affidavit, from the local roll as corrected by the City Board.
SEC. 8-012.8. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Section 1901 and all amendments thereto of the Revenue and Taxation Code of the State of California, is hereby adopted and made a part of the Code.
SEC. 8-012.9. CLERK'S AFFIDAVIT IN RE ASSESSMENT ROLL:
The Clerk must subscribe and attach to the assessment roll the following affidavit:
"I ____________, do swear that, as City Clerk of the City of Stockton, I have kept correct minutes of all the acts of the City Board of Equalization touching alterations in the assessment roll; that all alterations agreed to, or directed to be made, have been made and entered in the roll and that no changes have been made therein except those authorized."
SEC. 8-013. LEVY OF TAX:
SEC. 8-013.1. TAX RATES FIXED BY CITY COUNCIL:
Not later than the tenth day of December, annually, the City Council shall by resolution fix the rates of city taxes levied on each one hundred dollars of assessed valuation of taxable property in the City of Stockton.
SEC. 8-013.2. COMPUTATION BY ASSESSOR:
Upon completion of the assessment roll for all of the taxes of the City and levying the taxes thereon the Assessor must compute and carry out the amount of tax so levied upon each parcel of property in said assessment roll contained before the first day of February of the year following.
SEC. 8-013.3. ASSESSOR'S AFFIDAVIT IN RE ASSESSMENT ROLL:
The Assessor must subscribe and attach to the assessment roll an affidavit as follows:
"I _____________, Assessor of the City of Stockton, do swear that I have completed the assessment roll of taxable property in this City as equalized by the City Board, that I have reckoned the respective sums due as taxes and have footed the columns of valuation and taxes as required by law."
SEC. 8-013.4. TAX BILLS — MAILING:
As soon as possible after the assessment roll has been completed and the taxes due thereon have been computed, the Assessor shall mail a tax bill to each assessee whose address is shown on the roll.
SEC. 8-013.5. TAX BILLS — SPECIFICATIONS:
The tax bill shall specify:
(a) The amount of assessed value.
(b) The amount of tax levied.
(c) The amount of any special assessments.
(d) The amount of each installment.
(e) The year for which the tax is levied.
(f) The description of the property.
(g) A notice that if taxes are unpaid it will be necessary to pay delinquency penalties.
(h) A notice that if a redemption is made that it will be necessary to pay penalties and costs.
SEC. 8-013.6. TAX BILLS FOR SOLD PROPERTY:
On the tax bill for sold property shall appear a notice that it has been sold for taxes, the date of the sale and the sale number.
SEC. 8-013.7. FAILURE OR NEGLECT TO SEND TAX BILL:
The failure or neglect of the Assessor to send the tax bill or any similar notice, or the fact that the assessee did not receive the tax bill or any similar notice, does not affect the validity of any tax or any proceeding to enforce collection of a tax.
SEC. 8-013.8. PUBLICATION OF TAX LISTS:
On or before the day when taxes are payable the Tax Collector must publish one time a notice in a newspaper of general circulation published in the City of Stockton, specifying:
(a) The current taxes on all personal property secured by real property and the taxes on all real property, listed upon the assessment rolls of the City, after equalization, will be due on February 1st and the same will be payable one-tenth thereof on February 1st, and one-tenth thereof on the first day of each month thereafter to and including November 1st; and that in case any of the installments of said taxes are unpaid on the last day of the month in which the same became due, as herein specified, that a penalty of two per cent (2%) per month will be added to said installment.
(b) Provided, that when current taxes are paid in full for the year and in one (1) payment made at any time prior to the tenth day of the fifth month following the date on which such taxes first became payable, that no penalty shall be charged or collected on any installments payable prior to the date of such payment.
SEC. 8-014. EFFECT OF TAX:
SEC. 8-014.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 2186, 2187, 2188, 2188.1, 2188.2, 2190.1, 2193, 2194 and 2195 of the Revenue and Taxation Code of the State of California and all amendments thereto are hereby adopted and made a part of this Code.
SEC. 8-014.2. PERSONAL PROPERTY:
A tax on personal property is a lien on any real property on the secured roll also belonging to the owner of the personal property and located in the same city as the latter on the lien date if the fact of the lien is shown on the secured roll opposite the description of the real property.
1. Any failure or omission to show the fact of such lien for personal property taxes on the secured roll opposite such description of real property shall not operate to invalidate any such personal property tax, but in such case the tax shall be collected in the same manner as taxes on the unsecured roll.
SEC. 8-014.3. POSSESSORY INTERESTS:
Every tax on an assessment of possessory interest is a lien on the other taxable real property of the owner in the same city.
SEC. 8-014.4. LIENS — EFFECTIVE DATE:
All liens attach annually as of the first Monday in August of the year preceding the year for which the taxes are levied.
SEC. 8-015. COLLECTION OF TAXES:
SEC. 8-015.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 2501, 2502, 2503, 2504, 2505, 2506, 2509, 2510, 2512 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.
SEC. 8-015.2. TAX COLLECTOR'S DUTIES IN RE COLLECTION OF TAXES:
The Tax Collector shall collect all property taxes except as otherwise expressly provided.
SEC. 8-015.3. PAYMENT OF CURRENT SECURED TAXES:
No payment of current secured taxes shall be accepted by the Tax Collector prior to the time the preparation of the tax bills is completed.
SEC. 8-015.4. TAXES ON SECURED ROLL—WHERE PAID:
All taxes on the secured roll shall be paid at the Tax Collector's office.
SEC. 8-015.5. RECEIPT FOR PAYMENT OF TAXES:
The Tax Collector shall give a receipt to the person paying the tax, specifying the date and amount paid.
SEC. 8-015.6. DATE WHEN TAXES DELINQUENT:
On the 30th day of November of each year at 5:00 p.m., all current taxes and assessments then unpaid are delinquent and thereafter the Tax Collector must collect for the use of the City all of the penalties which have accrued thereon by virtue of the failure to pay any or all installments of said taxes at the time they became payable.
SEC. 8-016. COLLECTION OF THE UNSECURED ROLL:
SEC. 8-016.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
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.
SEC. 8-016.2. COMPLETION OF ASSESSMENT:
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.
SEC. 8-016.3. TAXES ON PROPERTY UNSECURED BY REAL ESTATE:
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 eight percent (8%) shall be added to the amount of the tax.
SEC. 8-016.4. BLANK UNSECURED PROPERTY RECEIPTS:
Annually on or before the lien date the Tax Collector shall furnish the Assessor blank unsecured property receipts.
SEC. 8-016.5. ASSESSOR'S ACCOUNT OF COLLECTIONS — DEPOSIT:
The Assessor shall account to and deposit with the Tax Collector daily, all money collected by him or his 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 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.
SEC. 8-016.6. DELINQUENT TAX SALES, UNSECURED ROLL — AMOUNT:
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:
A. The costs of advertising.
B. The same mileage and keeper's fees as allowed by law to the Sheriff for seizing and keeping property under attachment.
C. A fee of not exceeding three dollars ($3.00) for each seizure and sale, which may be charged by the official making the seizure and sale.
1. 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.
SEC. 8-016.7. EXCESS PROCEEDS:
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 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 (3) years.
SEC. 8-016.8. DUTIES OF TAX COLLECTOR IN RE UNPAID, UNSECURED TAXES:
It shall be the duty of the Tax Collector to diligently collect all unpaid unsecured taxes. Within one (1) year of the delinquency date he shall refer all such taxes remaining unpaid to the City Attorney for collection. Within six (6) months thereafter the City Attorney shall report in writing to the Director of Finance the status of any accounts remaining unpaid.
SEC. 8-016.9. STATUTE OF LIMITATIONS IN RE UNPAID, UNSECURED TAXES:
If, after the expiration of four (4) 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.
(Amended by Ordinance 001-98C.S. — Effective February 12, 1998)
SEC. 8-017. SUIT FOR TAXES:
SEC. 8-017.1. CITY'S RIGHT TO SUE:
Where delinquent taxes or assessments are not a lien on real property sufficient, in the judgment of the Assessor, to secure the payment of the taxes or assessments, the City may sue in its own name for the recovery of the delinquent taxes or assessments, with penalties and costs.
SEC. 8-017.2. TAX ROLL, ETC., AS PRIMA FACIE EVIDENCE:
In any suit for taxes the roll, or a duly certified copy of any entry, showing the assessee, the property, and unpaid taxes or assessments, is prima facie evidence of the plaintiff's right to recover.
SEC. 8-018. TAX SALES:
SEC. 8-018.1. NOTICE OF SALE; POSTING — PUBLISHING:
Annually, on or before thirty (30) days after November thirtieth (30th), the Tax Collector shall post the delinquent list, to which must be appended a notice that unless the tax delinquent together with penalties and costs are paid on or before the date therein stated, the real property upon which the taxes are a lien, will be sold to the City of Stockton, by operation of law. Said notice shall be published in the official newspaper of the City for three (3) successive weeks. Said notice and delinquent list shall be posted upon the bulletin board on the first floor of the City Hall.
SEC. 8-018.2. NOTICE TO SPECIFY PLACE, DAY AND HOUR OF SALE:
The posted notice of said delinquent tax list as well as the published notice concerning the same must designate the place, day and hour, where and when, the property will, by operation of the law be sold to the City, which sale must not be less than thirty (30) nor more than forty-five (45) days from the first publication of notice concerning said delinquent taxes, and the place must be in the City Tax Collector's office.
SEC. 8-018.3. COPY OF PUBLISHED NOTICE; TAX COLLECTOR'S AFFIDAVIT — FILING:
Immediately after the publication is completed, the Tax Collector shall file with the Recorder of the County of San Joaquin and the City Clerk of the City of Stockton respectively, a copy of the publication and an attached affidavit. This affidavit is prima facie evidence of the facts stated. The affidavit shall show:
A. That it is affixed to a true copy of the publication.
B. That the publication was made in a newspaper of general circulation.
C. The name and place of publication and the date of each appearance.
D. The place where posted.
SEC. 8-018.4. ADDITIONAL FEES OR CHARGES:
In addition to the taxes due on the delinquent list of the secured roll together with the penalties and costs thereon, the Tax Collector shall collect for the benefit of the City, the amount of one dollar ($1.00) on each lot, piece, or parcel of land separately assessed, and the amount of one dollar ($1.00) on each assessment of personal property. Said additional charges shall be in payment of the cost for the preparation of the delinquent tax roll, and shall be in addition to any other penalties for the delinquency.
SEC. 8-018.5. SALE OF PROPERTY TO CITY:
On the day and hour fixed for the sale of the property delinquent upon which the taxes of all kinds, penalties and costs have not been paid, said property shall by declaration of the Tax Collector, be sold to the City of Stockton and said Tax Collector shall make an entry "Sold to the City" on the delinquent list opposite the tax, provided that on the day of sale, the owner or person in possession of the property offered for sale may pay the taxes, penalties and costs due thereon.
SEC. 8-018.6. TAX COLLECTOR'S RECORD OF SALE TO CITY:
The Tax Collector shall keep a record of each sale to the City for delinquent taxes, showing on such record:
A. The name of the assessee.
B. A description of the property sold.
C. The amount of sold taxes.
D. The date of the sale to the City.
E. The number assigned to such sale. Each sale shall be assigned a number in ascending sequence.
SEC. 8-018.7. REDEMPTION OR SUBSEQUENT SALE OF TAX SOLD PROPERTY:
In case of a redemption or subsequent sale of tax sold property, the Tax Collector shall enter on the record the fact of such redemption or sale, giving the date thereof and by whom redeemed or purchased.
SEC. 8-018.8. DISCOVERY OF ERROR:
If the Tax Collector discovers before the sale that because of any error the property should not be sold, he shall not mark it sold to the City and the Assessor shall enter the uncollected taxes on the next roll, to be collected like other taxes on that roll.
SEC. 8-018.9. PROHIBITION OF WASTE, ETC.:
Every person who does any act tending permanently to impair the value of tax-sold property or tax-deeded property is guilty of a misdemeanor and is liable for any damage sustained by the City because of his act. Such acts include but are not limited to the removal, destruction, or cutting of any improvements or timber. On request of the City Attorney or Director of Finance the City Attorney shall:
A. Prosecute for the commission of the misdemeanor.
B. In the name of the people, sue for damages sustained by the City.
SEC. 8-018.10. ENTRY ON ASSESSOR'S RECORDS:
The Tax Collector shall transmit the list of property sold to the Assessor who shall enter on his records the fact and date of sale.
SEC. 8-018.11. VOID SALES:
If the original sale to the City by operation of law is ever canceled or held void, the property shall be treated for all purposes as if sold to the City in the next subsequent year for which it would have been validly sold to the City if it had not been tax-sold property or tax-deeded property.
SEC. 8-019. REDEMPTIONS:
SEC. 8-019.1. REDEMPTION OF PROPERTY SOLD TO CITY:
Whenever property assessed for taxes is sold to the City as herein provided, it shall be assessed for each subsequent year for taxes until a deed is made to the City therefor, in the same manner as if it had not been sold, provided that no further sale shall be made to the City until the land has been redeemed from the previous sale. No person shall be permitted to redeem from any such sale except upon payment of the amount of any and all subsequent assessments, costs, fees, penalties and interest.
SEC. 8-019.2. REDEMPTION BY ASSESSEE, ETC.:
In all cases where real estate has been 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 their successors in interest, shall at any time after the same has been sold to the City, and before the City shall dispose of the same, have the right to redeem said property by paying to the City Tax Collector the amount of taxes, penalties and costs due thereon at the time of such sale, with interest on the aggregate amount at the rate of seven (7%) per cent per annum from date of sale to date of redemption and, also, all taxes that were a lien upon said property at the time such taxes first 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 and, also, all costs and expenses of such redemption. The City Tax Collector shall, upon the application of the person desiring to redeem, make an estimate of the amount to be paid and shall give him a certificate of the amount, specifying the several items thereof. Upon payment of the monies specified in said certificate to the City Tax Collector, 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. It shall thereupon be the duty of the City Tax Collector to cancel such sale on the record of his office, and to certify the fact of such redemption to the County Recorder, who shall thereupon note on the certificate of sale or deed issued the fact of such redemption, the date thereof, by whom redeemed, and upon application the City Tax Collector shall issue a certificate duly acknowledged, specifying the fact of such redemption, the date thereof, by whom redeemed, a description of the property redeemed and the fact that all taxes, costs, penalties and charges due the City have been paid. The cost of such acknowledgment shall be borne by the redemptioner.
SEC. 8-020. DEED TO CITY:
SEC. 8-020.1. TAX COLLECTOR'S DEED TO CITY — CONTENTS:
If the property is not redeemed within five (5) years from the date of sale to the City, and no purchaser appears at the delinquent tax sale of said property and purchases the same in the manner herein provided, the Tax Collector must make a deed of said property to the City, reciting in such deed the name of the person assessed, if known, the date of the sale, the description of the land sold, the amount for which it was sold. that it was sold for delinquent taxes, the year of assessment, the time when the right of redemption has expired, and that no person has redeemed the property in the time allowed by law for its redemption. All such deeds shall be recorded in the office of the County Recorder of San Joaquin County. The form of such deed shall be approved by the City Attorney before filing.
SEC. 8-020.2. DEED AS PRIMA FACIE EVIDENCE:
The deed, duly acknowledged or proved, is prima facie evidence that:
(a) The property was assessed as required by law.
(b) The property was equalized as required by law.
(c) The taxes were levied in accordance with law.
(d) The taxes were not paid.
(e) At a proper time and place the property was sold as prescribed by law.
(f) The property was not redeemed.
(g) The person who executed the deed was the proper officer.
(h) That the amount for which the property was sold was legally a lien on the real property.
SEC. 8-020.3. DEED AS CONCLUSIVE EVIDENCE:
The deed, duly acknowledged or proved, is conclusive evidence, except against actual fraud of the regularity of all other proceedings from the assessment of the Assessor to the execution of the deed, both inclusive.
SEC. 8-020.4. STATUTE OF LIMITATIONS:
A proceeding based on an alleged invalidity or irregularity of any deed to the City for taxes or of any proceedings leading up to the deed can only be commenced within one year after the date of recording of the deed to the City in the County Recorder's office.
1. Sections 351 to 358, inclusive, of the Code of Civil Procedure do not apply to the time within which a proceeding may be brought under the provisions of this Section.
SEC. 8-020.5. DEFENSE BASED ON INVALID DEED, ETC.:
A defense counterclaim or cross-complaint based on an alleged invalidity or irregularity of any deed to the City for taxes or of any proceeding leading up to deed can only be maintained in a proceeding commenced within one (1) year after the date of recording the deed to the City in the County Recorder's office.
SEC. 8-021. SALE OF TAX DEEDED PROPERTY TO PRIVATE PARTIES:
SEC. 8-021.1. "TAX DEEDED PROPERTY" DEFINED:
As used in this Code, "tax deeded property" means the interest in any property which this City has on account of the property being tax deeded to the City, together with such other interest, if any, in the same property as this City may have acquired other than by tax deed to the City.
SEC. 8-021.2. PROCEDURE TO SELL TAX DEEDED PROPERTY:
The procedure to sell "tax deeded property" is as set forth in Sections 8-021.3 to 8-021.22, inclusive.
SEC. 8-021.3. APPLICATION TO PURCHASE TAX DEEDED PROPERTY:
Any person may apply in writing to the Tax Collector to purchase tax deeded property, tendering the amount bid.
SEC. 8-021.4. APPLICATION; CONTENTS — DEPOSIT:
The application shall describe the property and shall be accompanied by a sum sufficient to defray the costs of advertising and conducting the sale. If the applicant fails to secure the property due to being outbid, the sum shall be returned to him and these costs shall be collected from the successful bidder.
SEC. 8-021.5. NOTICE OF INTENT TO SELL — PUBLICATION:
At any time without application the Tax Collector may publish a notice of intent to sell tax deeded property.
SEC. 8-021.6. NOTICE OF INTENT TO SELL — CONTENTS:
The notice of intent shall specify:
(a) A description of the property.
(b) A detailed statement of the amount that was needed for redemption just before deed to the City.
(c) The name of the last assessee of the property.
(d) The terms by which the City acquired any interest in the property other than by tax deed to the City, if any such interest was acquired.
(e) The assessed value of the property and the amount required to redeem said property at the time of application.
SEC. 8-021.7. NOTICE OF INTENT TO SELL — EFFECTIVE PERIOD:
The notice of intent shall be effective for a two (2) year period and shall invite bids to be made and filed in the office of the Tax Collector. Upon receipt of a bid (and a deposit of thirty-five per cent (35%) thereof) which in the opinion of the Tax Collector constitutes a fair offer for the property bid upon, the Tax Collector shall file a written request with the Council for consent to the sale. This request shall contain the name of the bidder, the amount bid and the information set forth in the preceding Section.
SEC. 8-021.8. NOTICE OF INTENDED SALE — PUBLICATION, ETC.:
On receipt of the Resolution from the City Council allowing the sale the Tax Collector shall publish notice of the intended sale once in a newspaper published in the City. A copy of the notice shall also be mailed to the governing board of every taxing agency having unpaid taxes which are a lien on the property. The publication shall be completed at least 21 (twenty-one) days before the sale.
SEC. 8-021.9. NOTICE OF INTENDED SALE — CONTENTS:
The notice of intended sale shall state:
A. The time and place of the intended sale.
B. A description of the property to be sold.
C. The name of the last assessee of the property.
D. The assessed value of the property.
E. The minimum price at which the property will be offered at public auction.
SEC. 8-021.10. ADDITIONAL NOTICE OF INTENDED SALE:
The Tax Collector may publish an additional notice of the sale in a newspaper or otherwise, but the cost of this additional notice is not a required cost to be included in the minimum price.
SEC. 8-021.11. NOTICE OF INTENDED SALE — PUBLICATION COSTS:
The cost of the publication of the foregoing notice shall be borne in the following manner:
1. On every tax deed bid, the original bidder shall deposit with the Tax Collector the sum of $7.00 (seven dollars). If the applicant fails to secure the property due to being outbid, this sum shall be returned to him and $7.00 (seven dollars) will be collected from the successful bidder.
SEC. 8-021.12. CALL FOR BIDS PRIOR TO SALE:
Pursuant to said notice, the Council shall call for bids before approving the request of the Tax Collector. If a bid of at least ten percent (10%) more than the amount bid is received, the property will then be placed on auction and sold to the highest bidder, provided the Council finds that the sum offered or bid is not disproportionate to the market value of the property. The Council shall either consent to and approve said sale or disapprove said sale within fifteen (15) days after the hearing. Failure to do so, however, within said fifteen (15) days, shall not void the proceedings. Said property may be sold for less than the total taxes or assessments liened against it, whenever the Council, by Resolution, declares that the value of said property is insufficient to satisfy the total amount of said taxes and assessments, and that it is for the best interest of the City to sell said property for less than the aggregate tax liens against it. The property shall not be sold to the former record owner.
SEC. 8-021.13. APPROVAL OF SALE — PROCEDURE:
Upon approval of the sale by the Council the following procedure shall be followed:
A. If the original bidder is the successful bidder he shall pay to the Tax Collector within five (5) days of the date of said sale the balance of the approved sale price after credit has been given for the deposit.
B. If a new bidder is the successful bidder, he shall pay thirty-five (35) per cent of the approved sale price immediately upon approval of said sale and the balance thereof plus $7.00 shall be paid within five (5) days thereafter.
C. If the full amount of the approved sale price has not been paid by the successful bidder to the Tax Collector within five (5) days after the approval of the sale by the City Council, the bidder's deposit shall be deemed to have been forfeited to the City and the sale canceled, in which event the property may be again offered for sale by the Tax Collector under the same terms and conditions as though sale had been made.
SEC. 8-021.14. TAX COLLECTOR'S DEED TO PURCHASER:
On receipt of the full purchase price, the Tax Collector shall, without charge, execute a deed, duly acknowledged or proved, conveying the property to the purchaser or his assigns.
SEC. 8-021.15. PROVISIONS IN TAX COLLECTOR'S DEED:
In addition to the usual provisions of a deed conveying real property, the deed shall specify:
A. That the real property was duly sold and conveyed to the City for non-payment of taxes, which had been legally levied and were a lien on the property.
B. That the City, through the Tax Collector, has sold the property at public auction.
C. The interest, if any, in the same property that the City may have acquired other than by tax deed to the City.
D. That the grantee became (the name of the purchaser) and the amount for which the property was sold to him inclusive of advertising costs.
E. That the property is therefore conveyed to the purchaser according to law.
SEC. 8-021.16. DEED AS EVIDENCE:
Except as against actual fraud, the deed duly acknowledged or proved is conclusive evidence of the regularity of all proceedings from the assessment of the Assessor to the execution of the deed, both inclusive.
SEC. 8-021.17. TITLE CONVEYED BY DEED — EXCEPTED ENCUMBRANCES:
The deed conveys title to the purchaser free of all encumbrances of any kind existing before the sale, except:
A. Any lien for installments of special assessments, which installments will become payable upon the secured roll after the time of the sale.
B. The lien for taxes or assessments or other rights of any taxing agency which does not consent to the sale under Section 8-021.19.
C. Liens for special assessments levied upon the property conveyed which were, at the time of the sale under this code, not included in the amount necessary to redeem the property from the sale to the State, and, where a taxing agency which collects its own taxes has consented to the sale under this code, not included in the amount required to redeem from sale to such taxing agency.
D. Easements constituting servitudes upon or burdens to the property; water rights, the record title to which is held separately from the title to the property; and restrictions of record.
SEC. 8-021.18. TAX COLLECTOR'S REPORT OF SALE:
Within ten days after the sale, the Tax Collector shall report to the County Recorder and the City Assessor the following:
A. The name of the purchaser
B. The date of sale and, if executed, of the deed to the purchaser.
C. The amount for which the property was sold.
D. The description of the property conveyed.
E. The numbers and dates of certificate of sale to the City and of the tax deed to the City.
SEC. 8-021.19. TAX LIENS, TITLES OR INTERESTS IN TAX DEEDED PROPERTY:
If any other taxing agency has a tax lien on, or tax title to, any interest in tax deeded property, the City Council or the Tax Collector may, with the approval of the City Council, join with the other taxing agency in selling the tax deeded property in order to give the purchaser the rights of the other taxing agency as well as the City's title. The Tax Collector may, subject to such terms and conditions as may be imposed by the City Council, either:
A. Acquire for the City the interest of the other taxing agency.
B. Convey the interest of the City to the other taxing agency.
1. The City may contract with the other taxing agency as to any matters not otherwise covered by law.
SEC. 8-021.20. DUTIES OF DIRECTOR OF FINANCE IN RE:
The Director of Finance is hereby authorized and directed to make appropriate entries canceling all City taxes and/or assessments liened against such property, excepting those set forth in Section 8 021.17.
SEC. 8-021.21. REFUNDS:
The purchaser of tax sold property or tax deeded property is entitled to a refund from the City of the amount paid as purchase price if:
A. It is determined by final judgment of a court that the sale or deed of the property is void.
B. It is determined by resolution of the City Council that the property belongs to the United States, this state, or any city or political subdivision of this state and has been erroneously sold for taxes.
C. The sale or deed is legally canceled.
SEC. 8-021.22. CLAIM FOR REFUND:
The claim for refund shall be presented in the same manner as other claims against the City and within one (1) year after the judgment becomes final or the resolution is passed. There shall be credited on the amount due the purchaser any portion of the purchase price repaid to him under any judgment of a court.
SEC. 8-022. SEGREGATION AND SEPARATE VALUATION:
SEC. 8-022.1. CLAIMANTS' RIGHTS TO INTEREST IN AND TO LANDS SUBJECT TO SEGREGATION AND SEPARATE VALUATION:
At any time after taxes are due, and prior to the date when the last installment of taxes becomes delinquent, as provided in this Code, any person, firm, or corporation, claiming an interest in any lot, piece, parcel or fractional part of land which lot, piece, parcel or fractional part of land does not have a separate valuation on the assessment roll may have such lot, piece, parcel or fractional part segregated and separately valued on said roll, in the manner hereinafter set forth.
SEC. 8-022.2. PREREQUISITES TO SEGREGATION AND SEPARATE VALUATION:
Each applicant for said segregation and separate valuation must first pay to the Tax Collector the full amount of the taxes, including penalties, levied against all of the personal property secured by the real property described in the original assessment, if any. The Tax Collector shall thereupon receive from the Assessor a separate valuation upon each of the proposed segregations. The aggregate amount of assessed valuation of the parcels so segregated shall remain the same as before such segregation. The Tax Collector shall cause the description of the property, together with separate valuations to be entered on the assessment roll. Thereafter, taxes included proportionate accrued penalties, if any, on such lot, piece, parcel or fractional part may be paid separately from the whole assessment.
SEC. 8-022.3. TAX COLLECTOR'S FEES IN RE:
The Tax Collector shall charge and collect a fee of fifty cents ($.50) for each lot, piece, parcel or fractional part separately valued and assessed. and shall deposit all fees so collected in the City Treasury.
SEC. 8-023. CLERICAL ERRORS AND OMISSIONS:
SEC. 8-023.1. CANCELLATION OF UNCOLLECTED TAX, PENALTIES AND COSTS:
All or any portion of any uncollected tax, penalty or costs, heretofore or hereafter levied, may, on satisfactory proof, be canceled by the Director of Finance on order of the City Council with the written consent of the City Attorney if it was levied or charged:
A. More than once.
B. Erroneously or illegally.
C. Excessively because of insufficient statutory exemptions allowed.
D. On a portion of an assessment in excess of the cash value of the property by reason of the Assessor's clerical error.
E. On improvements when the improvements did not exist on the lien date.
F. On the property acquired after the lien date by the State or by any county, city, school district or other political subdivision and because of this public ownership not subject to sale for delinquent taxes.
G. On property acquired after the lien date by the United States of America, if such property upon such acquisition becomes exempt from taxation under the laws of the United States.
GENERAL PROVISIONS:
1. If any cancellation described in this section is for less than one hundred ($100.00) Dollars it can be made without Council order by the Director of Finance upon the written consent of City Attorney. The Director of Finance shall in writing each month report to the City Council the amounts of such cancellations together with the names of recipients and reasons therefor.
2. No cancellation shall be made of charges on tax exempt property if there has not been compliance with the statutory procedure for claiming the exemption.
3. When an assessment or taxes are legally canceled, if the property has been sold or deeded for the taxes, the City Council shall order:
(a) The Recorder to cancel the certificate of sale and the deed to the City.
(b) The Director of Finance to cancel the sale and enter the fact and date of the cancellation on the margin of the delinquent roll opposite the description of the property.
SEC. 8-023.2. TAXES PAID MORE THAN ONCE — ERRONEOUSLY OR ILLEGALLY COLLECTED:
All taxes, penalties or costs thereon paid more than once or erroneously or illegally collected or any tax paid upon an assessment in excess of the actual cash value of the property so assessed by reason of clerical error as to the excess in such cases, or any tax paid upon an erroneous assessment, or improvement upon real estate not in fact in existence when said tax became a lien, may by order of the City Council be refunded by the Director of Finance.
GENERAL PROVISIONS:
1. If such refund is less than one hundred dollars ($100.00) it can be made without Council order by the Director of Finance after approval by the City Attorney. The Director of Finance shall in writing each month report to the City Council the amounts of refunds under one hundred dollars ($100.00) together with the names of recipients and reasons therefor.
2. No order for a refund under this Section shall be made except on a claim signed and verified by the person who paid the tax, his guardian, executor or administrator and filed within three (3) years after making of the payment sought to be refunded.
3. If the City Council rejects a claim for refund in whole or in part, the person who paid the taxes, his guardian. executor, or administrator may within six (6) months after such rejection commence an action in the Superior Court against the City to recover the taxes which the City Council has refused to refund.
4. No action shall be commenced or maintained under this Section unless a claim for refund shall have been filed in compliance with the provisions of this section, and no recovery of taxes shall be allowed in any such action upon a ground not asserted in the claim for refund.
SEC. 8-023.3. DOUBLE ASSESSMENTS:
When the Director of Finance discovers that any property has been assessed more than once for the same year, he must collect only the taxes justly due and make return of the facts by his certificate to the City Council. The Council shall thereupon pass a resolution directing the Director of Finance to cancel such double assessment by an entry on the assessment book, and also upon the delinquent list, should such double assessment be carried therein. If the property assessed under such double assessment has been sold to the City and a certificate of sale or deed therefor has been issued to the City, the Council shall, by resolution, further direct the County Recorder to cancel such erroneous certificate of sale and deed so issued, before the City has disposed of the property thereby conveyed, provided no cancellation of a double assessment certificate of sale or deed shall be made in any case until the taxes, penalties, costs and other charges by law against the property on one of such assessments shall have been paid. In case the Director of Finance issues an erroneous certificate, sale or deed to any property upon which the taxes have been fully paid for the year therein mentioned, such fact shall be certified to the City Council by the Director of Finance and thereupon said Council shall by resolution authorize the County Recorder to cancel such erroneous certificate or deed.
SEC. 8-023.4. ERRONEOUS ASSESSMENT AND SALE TO CITY:
When real property has been erroneously assessed and sold to the City for delinquent taxes, misstatements of facts or clerical errors occurring or appearing in the certificate of sale or in the deed issued thereon may be corrected by the Director of Finance by resolution of the City Council directing the correction by the issuance of a new or amended certificate of sale or tax deed. Such amended certificate or deed shall be made out in the same form as the original, excepting as to the correction of the error and shall also contain a statement giving the reasons for the issuance of such amended certificate or deed.
SEC. 8-023.5. CLERICAL ERRORS, OMISSIONS OR DEFECTS IN DESCRIPTIONS, ETC.:
Clerical errors or omissions or defects in descriptions, or defects in form, in any assessment book when it can be ascertained from the assessment book or from the City Assessor's Maps or Block Books, or from the list furnished by the property owner, what was intended to be assessed, or what should have been assessed, may, upon the written consent of the City Attorney be supplied or corrected by the City Assessor at any time after the assessment was made and prior to the sale for delinquent taxes.
SEC. 8-024. PAYMENT UNDER PROTEST AND SUIT TO RECOVER:
SEC. 8-024.1. ADOPTION OF CERTAIN SECTIONS OF CALIFORNIA REVENUE & TAXATION CODE BY REFERENCE:
For the purpose of this Code Sections 5136, 5137, 5138, 5139, 5142, 5143 of the Revenue and Taxation Code of the State of California and all amendments thereto, are hereby adopted and made a part of this Code.
SEC. 8-024.2. JUDGMENT FOR PLAINTIFF:
If the court finds that the assessment complained of is void in whole or in part, it shall render judgment for the plaintiff for the amount of the taxes paid on so much of the assessment as is found to be void. In such event, but only where taxes are paid after the effective date of Ordinance No. 2557, the plaintiff is entitled to interest on the taxes for which recovery is allowed at the maximum rate of five (5) percent per annum from the date of payment under protest to the date of entry of judgment, and such accrued interest shall be included in the judgment. The taxes paid on so much of the assessment as is not found to be void shall constitute valid taxes, which, if paid after delinquency, shall carry penalties, interest and costs.
SEC. 8-025. VALIDITY—REPEALING PROVISIONS:
This Code, if valid and effective, repeals all previous ordinance provisions inconsistent herewith. Such ordinance provisions, however, will remain in effect if the inconsistent provisions herein are found to be unconstitutional or ineffective. The tax obligations incurred under Ordinance No. 845, as amended, shall remain in full force and effect until continued or supplanted by tax obligations under this Code.
SEC. 8-026. TRANSITION PROVISIONS FOR TRANSFER OF TAX ASSESSMENTS COLLECTION FUNCTIONS TO SAN JOAQUIN COUNTY:
SEC. 8-026.1. GENERAL PROVISIONS:
1. Pursuant to the authority granted to the City Council by Section 31.1 of Article XXII of the City Charter, the City will operate on a fiscal year commencing on July 1st and ending on the subsequent June 30th, beginning with July 1, 1956. The City will therefore operate on a six-months' budget and will adopt a tax rate to be applied to the secured tax roll for the period January 1, through June 30, 1956. All of the provisions hereof will continue in effect except as they may be inconsistent with the adoption of said six-months' budget and tax rate for the first six months of 1956. In accordance with the City Charter provision referred to, this Section is
Stockton, CA 
