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Supervisors may require Assessor to make further entry on............ 3679

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duplicate and original to be compared by Tax Collector and

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to make list of persons and property subject to taxation............

3628

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may demand title deeds, and evidence of title, etc...........

to estimate value of property of unknown or absent owner..............

3633

3634

3635

to prepare assessment book..........

property of absent or unknown owner, how assessed..................
duty of, on receipt of statement of property assessable in other
county.................

to make affidavit in assessment book.............

3636

3637

3650

3652

may be required to make map of assessed property.........

3653

to deliver assessment book to Clerk of Supervisors........

3654

to transmit to State Board of Equalization certain statements, when 3655
penalty for failing to complete assessment book, etc......................

3656

77-VOL. II.-POL.

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Board of Equalization may require, to enter certain property on

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to make return to Auditor, as to poll taxes collected...........
ib.........

3853

3854

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Supervisors to allow compensation for making certain statements... 3893

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3634

duty of, where Assessor employs surveyor to survey certain land...
where fails to make statement to State Board of Equalization......... 3694
Clerk of State Board of Equalization to transmit statement to........
extension of time by State Board of Equalization to be certified to..
to enter what facts in assessment book........................

3695

3705

3727

3728

to prepare duplicate statement showing what.............

to transmit statements to Controller and Board of Equalization...... 3729
to follow directions of State Board of Equalization.........

3730

to compute and enter taxes against property.........

3731

to deliver duplicate assessment book to Collector and make affidavit

thereto........

3732

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duty of, where duplicate assessment book transferred from one Col-

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to enter uncanceled taxes on subsequent assessment books............. 3802
to allow expenses for collecting certain tax.............................

3810

to note on assessment book taxes on personal property collected by

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roll of persons subject to poll tax to be filed with...........

3858

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Controller to make entries on report of..............

to make proper entries in his account with Treasurer...........
Supervisors to allow certain expenses......

State Board of Equalization to certify to the dispensing of duplicate
assessment book......

Bonds-

3873

3875

3893

.... 3896

liability on Assessors.......

3660

of Assessor, action on

3661

of appointed members of State Board of Equalization.............

3703

Collection of Taxes-

Tax Collector to publish notice, specifying what....
taxes in San Francisco payable at Collector's office..........

3746

3747

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taxes of decedents, how paid; duty of Probate Judge............
settlement of Collector with Auditor; when made; form of...........
liability of Tax Collector refusing or neglecting to settle...........

3751

3752

3753

3754

REVENUE (Collection of Taxes)— (Continued.)

Section.

action against Collector for such refusal or neglect.......
when taxes are delinquent, addition thereto of five per cent........... 3756
certain times when taxes must not be received.............

3755

3757

comparison of original and duplicate assessment books by Collec-
tor and Auditor..........

3758

when delinquent list must be completed..............

3759

all matters on assessment book, etc., to be set down in numerical
or alphabetical order.........

3760

3761

credit to be given to Tax Collector on final settlement, etc.............
Tax Collector charged with delinquent taxes and five per cent ad-
ditional.........

Auditor to transmit statement to Controller; time when ; form of...
publication of delinquent list, when made, what to contain............
notice of sale appended to delinquent list..........
manner of making publication........

ib.................

sale, when and where to take place.........

3762

3763

3764

3765

3766

3767

3768

notice containing what to be filed with County Recorder............
Collector to collect an additional sum to defray costs, etc.; sum,
how collected........................................

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owner of property may designate what portion to be sold first, etc.
when purchaser does not make payment on next day, property to be
resold

3773

3774

bid of person once refusing to make payment not to be received.... 3775
Collector to give purchaser a duplicate certificate of sale......................................... 3776
certificate of sale; one to be given to purchaser, one filed with Re-
corder, and the other retained by Collector........

3777

Collector to enter in a book description of land sold, etc.............
lien of State vests in purchaser; how divested

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Treasurer to report to Supervisors the names of persons entitled to

redemption

3782

Recorder to file certificate of sale...........

3783

when property is redeemed, Recorder to note it in book................. 3784

when property is not redeemed within twelve months, Collector to

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assessment book, duplicate assessment book, delinquent lists, etc.,

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REVENUE (Collection of Taxes) (Continued.)

Section.

title to such property vests in purchaser on payment, etc............... 3794
excess of proceeds over taxes and costs returned to owner, etc......... 3795
unsold portion to be left at place of sale at risk of owner....
final settlement of Collector with Auditor...........

ib..........
ib

3796

3797

3798

3799

Collector to make certain affidavit.............

3800

Auditor to file statement of unpaid taxes with Supervisors. Can-

cellation of taxes...........

3801

unpaid taxes not canceled to be entered on assessment book of each

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what mistakes do not affect sale of property for taxes..........

3807

collection of taxes from persons assessed, but removed to another

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consent of, necessary to modify or alter assessment book....................

3881

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no reduction to be made unless on application of person assessed... 3674
examination of person assessed by............

3675

may subpoena witnesses and take evidence.............

3676

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