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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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to note on such roll persons failing to pay....

Assessor to settle with, for poll tax.......

to return to Treasurer unused poll tax receipts.....

Treasurer to credit Auditor with such..

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

to make certain settlement with Controller......

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

3853

........

3854

3855

3856

3858

3859

3868

3869

3873

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

3875

3893

State Board of Equalization to certify to the dispensing of duplicate

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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..........

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taxes of decedents, how paid; duty of Probate Judge............
settlement of Collector with Auditor; when made; form of........... 3753
liability of Tax Collector refusing or neglecting to settle........ 3754

3749

3750

3751

3752

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

credit to be given to Tax Collector on final settlement, etc...

Tax Collector charged with delinquent taxes and five per cent ad-
ditional

3761

3762

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..........

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notice containing what to be filed with County Recorder............... 3769
Collector to collect an additional sum to defray costs, etc.; sum,

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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.......................................
certificate of sale; one to be given to purchaser, one filed with Re-
corder, and the other retained by Collector.........

3776

3777

Collector to enter in a book description of land sold, etc............

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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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Collector's charges for conducting sale and for seizure.........................................

3793

T

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.........

3796

3797

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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..........................
collection of taxes from persons assessed, but removed to another

3807

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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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Clerk of, to record proceedings and alterations, etc.......

3662

to correct Assessor's list of persons subject to militia duty.........

1899

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equalization, how made when County Auditor fails to forward

statement...........

3694

Clerk to transmit a statement to each County Auditor..

3695

to notify Supervisors of amount of tax to be levied.

3696

penalty for refusing to obey rules and regulations of...............

3697

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duty of, upon failure of County Board to appoint Assessors........... 3704

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action of State Board of Equalization where equivalent to..

3715

of taxes, effect of.............

3716

Mileage-

allowed to Tax Collector for seizing and selling personal property

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Controller to deduct, from: payments made by Treasurer....

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County Treasurers, when to pay over to State Treasury......

3865

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3866

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3872

Controller to make statement concerning, paid by County Treas-

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of taxes, date, etc., of, to be marked by Collector.......

3750

of taxes, receipt to be given upon...........

3751

of taxes on estate of decedent.......

3752

of moneys received by Tax Collector, to County Treasurer............................
of taxes, entitles person to certificate..........

3754

3776

of moneys received by Assessor, to County Treasurer.....
of moneys into State Treasury by County Treasurers.

........

3826

3865

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for Assessors failing to render statement, etc., to State Board of
Equalization

3656

for disobedience to rules of State Board of Equalization...........
for fraudulently assessing property below its value.........................
for Tax Collectors not filing statement and paying over moneys.....
for County Treasurers failing to make settlement..............
for Auditor failing to make certain report.

3697
3698

3754

3867

3870

recovered for violating revenue laws, how disposed of....................
Personal Property—

3886

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assessed in one county, effect where owner removes to another........ 3808

Assessor to collect taxes on movable, when...........
Assessor to seize and sell such

.....

3820

3821

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