Ordinance 396
408
ORDINANCE NO. 3 <( to
AN ORDINANCE AMENDING CRAPrBR I, PART III OF THE MUNICIPAL _
CODE OF THE CITY OF GILROY, RELATIVE TO REVENtJE AND TAXATION, ADD
PROVIDING FOR THE ASSESSMEN1', LEVY AND COLLECTION OF TAXES IN THE
OITY OF GILROY, AND REPEALING ALL ORDINANOES ANDPARTS OF ORDIN.
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I,
ANCES OF THE CITY OF GILROY, AND ALL SEO'fIONS OONTAIBED IN CHAP.
TER I, PART III OF THE MUNICIPAL CODE OF THE CITY OF GIIJtOY IN
CONFLICT HEREWITH.
The Mayor and Common Oouncl1 or 'the City of Qilroy do ordain
as tollowl:-
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That Chapter I. Part III of the Municlpal Code ot the 01t7
ot G1lr07 be, and the same ls hepeby amended to read as to 1 lows .:
Chapter I.
aeneral,P.ropert1 Taxe..
See. 250. Between the fIrst Monday In~d the f1rst Mon..
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day in AQgQ8t ot 880h 7ea~, the City Assessor ahall ascertain the
names ot all taxable inhabitants and all taxable property within
the City 01' G1lttoy subject to taxation by the 01t,. 01' 0111'oy, and
must assea. such propert} to the persoDa by Whom it was owned or
claimed, or in whoae name it was, or in who.,po.S.8S1on or contro
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l,t was at 12 otclock or such tlJ.-s1; Monda,. ot March, but no mistake
in the names of the owner or supposed owner 01' property 8hall l"en.
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del" the assessment thereof invalld. In aasessing solvent o~edlts
Dot..cured bY, mortgage or deed ot trust, a deduction therehom
shall be made ot debts due to bonatide res1dents of this State.
The City Asse.sor ahall proc~ed 80 tar as applioable to the same
mann~r .S ppovlded to);" the a~tion of County As....or. by Chapter
III ot ~ltle IX 01' Part III ot the Political Code of the State ot
Callto~nla, and muatprepare an asseS8ment roll ot persons and
property subject to taxation, listed by block number, in which
must be spec1fied 1n separate columns under appropriate heads, the
several matters and thing.s respecting the City Aasessment sub.
stantially aa required by Section 3650 of the Pollt1cal Code of
the State of California respecting assessments tor State and
Oounty purposes.
See. 251. All real p~perty 1n the City or Gilroy may be
described by number, which property ahall alao be given a like
mumer upon the city assessment block bOok, which block book ahall
be so pl"epared and kept that all prope:rt,. 1s correctly shown and
described thereon, and suoh description by numbers on the asseas-
ment roll cor:respondlng to the property a8 shown and del1neated
upon the block book b7 actual number, ahall be deemed tor all
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purposes of the asselament, levy and colleotion of taxes, a sut-
ficient de,c~:1pt1on ot said propeJ-ty to ldentl:fy it. The Assessor
ahall sign and certIfy thesaid assessment roll, and delive~ said
~oll to the Mayor antl"'~nlD1On COUncil on o:r before the first Monday
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In'Aa~a't of each year.
After the said assessment %'011 1s made out, the Assessor
shall oause the description' of all property
with the asseBsed valuation and name. ot owners to be written in
the tax receIpt blanka.
Sec. 252. The City Assessor and hie sureties are liable on
his otticial bond tor th.e taxes Oh all property within the Cl~y ot
GiIro,. 1ert unasse8sed thrOUgh his wil~l failure or negleot.
Sec. 25~. Personal' Property Taxes. The City Asse.sor must
colleot the taxes on all personal prop'er'tr when in. his opinion
the taxes are not a llen upon real property sufficient to .eaure
the payment of such taxes. The C1ty Assessor shall pay to the
~aA~
City '-I: "111_"', ever~ week all pe:r8ona~~es colleote
by him and in his handa, taking the CltY;t 'f.m '~ll_tJl,.."" receipt
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tor the money 10 paid.
The Clty .A.8.es80r shall 'be govemed. a. to the amount ot taxes
to be paid to, and collected by him, on unsecured. personal p1'Op..
erty by the rate ot the previous 7ear.
8eo. 254. 8,le.!lt IP~r.ona1 Prq~er1i".~ ~axe., The eit,
Assessor may, after making an assessment, colleot the taxes due on
pe.sonal property (except where real property ia liable therefor),
b7 seisure and sale ot an7 personal property upon which the tax is
not paid. The .ale lIIUst be at public auotion and ot a sutticlent
UlGunt ot the property to pal' the taxes and coats of ,sale. Th~
.a1e shall be made atter one week's not lee of the time and place
thereot glven by publication in a newspaper pabllahed in the Citl'
ot Gilrol', or by posting in three public plaoes in sald City. For
.eizing and/or selllng ,ersonal property the As.eslor .hall ch~ge
in each oase, tor the use of the C1ty, the .um ot Three (.3.00)
Dollars and the same mlleage a8 18 allowed by law to the Sherift
ot the County. On paJDt$nt of the price bld tor any property so14,
the delivery thereot with a bl11 of sale vests the title thereot 1
the purchaser. All excess or the prooeeds over the taxes and coste
ot such aale, mst be returned to the owner of the property sold,
and unt1l claimed, must be deposited ln the Treasury ot the City 0
Gilroy eubject to the order ot the owner, h1s executors, adminia.
trators, heirs or ass lsn- . The unsold port 10n ot any property may
be lett at the place of sale at the risk ot the owner thereot.
,
Sec. 255. N,t1ce!! Equalization. On the first Monday in
'AUg'Q8t o-r each year the City Asaessor shall deliver the a.sessment
roll, to sether with his map book (it an7) and statements to the
Ka7or, and Oommon Counti1. The Mayor and Common Council ahall im-
medlately give notioe by pub11catian in some newspaper publlshed
the Oity of 9111'07 that the Oommon Councilor a committee ot their
numbeto appointed tor that purpose, ahall constitute a Board ot
Equalization, and w111 me.t at a t1me and plaoe 1n ,..id notice
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mentioned to equalize the asseasment of taxes. Said notioe shall
be publIshed tor ten (10) da,.s prior to said meeting. l1rstl1 such
meeting the assessment roll shall remain in the ofrice of the C1ty
Clerk, and be open tor tnspection by all persons interested.
Seo. 256. BOard of Equallzat iot:. The Common Councilor a
committee of their number appointed for that purpose, shall con-
.tIt~te a Board of Equalization, and shall, a8 soon as the Assess
shall have oompleted and handed in his assessment, and atter ten
days' noti.e, hold their mee1;lnS to hear and determIne all oom-
plaints respecting the valuatlon 01' property, as fixed by the A.-
.88sor, and 8hall have power to modlfy and ohange suob valuation
in any way they, or a majority of them, ahall deem just! and proper
Sald meetings may be held trom tlm8 to tlme, as in said notice
specifled, tor a perIod of two weeka, and no longer, a8 provlded
by the Charter 01' the City of Gilroy. Subject to aald Charter, th
Board ot Equalization shall be governed, as tar aa appllcable, by
the provlslons of Chapter IV of Tltle IX of Part III 01' the Politl
oal Oode of the State of California relative to equallzatlon ot
taxes. Durlng the sesslons ot the Common Council s1tt1ng as a
Board of Equalization, lt maT direct theA.sesaor to assess any
taxable property that h~s escaped assessment, and may equalize the
sa me as other property.
Sec. 15'. '!he 01ty Clerk shall be Clerk of the Board ot Equa -
lsatlon, and as auch, must record in a book kept by him tor this
purpose, all ohanges, correot 10ns and orders made by the Board of
Equalization; and as soon aa possible after the adjournment ot
said Board, must enter ln the assessment roll all changes and cor-
rections made by said Board of Equalization.
Sec. 258. As soon as the equalization ot taxes has been com-
pleted, the Oity Clerk shall add up the valuation and enter upon
the assessment roll, the whole valuation of each ,kind of property,
and the whole valuatlon of all property aasessed to each person,
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and must complete and enter 1n a sepa>>ate oolumn In sald aasesa-
meb. roll, the respeotlve sums in do~lars and cents (rejeot1ng the
tractions of a cent) to be pald on the property of each respeotlve
tax paler, and foot up the OOlUJIU18 showing the total amount of
taxes and the total value ot the pxaop&l'ty taxed.
Sec. 259. Immedlately atter the oompletion of the equaliza-
tion ot taxes, the Mayot' and Conmon Counoil ahall fix the rate ot
taxation for clty purposes upon the taxable property 1n the Ulty
deslgnating the number ot oent. on each one hundred dollars of
a8se.sed value levled tor each fund, but not to exceed flft1 oents
on each One II1ndred ('100.00) Dollars tor genet'al pu:rposes.
Seo. 260.
Taxes 1evled are a 11en.
--
Everyntax herein provide
for has the eftect of a judgment agalnst the person" and every lle
created by this Ordinance has the force and effect ot an execution
1evled. against all the property of the dellnquent. Such judgment
1s not satilf'led.,nol' such llen removed, until the taxes are pald
or the property sold for thepaJDlent thereOf. Every tax due is a
11en up'on the real property Of the owner thereof, and such 11en
for taxes due upon personal property shall take effect and con-
tinue ft'om and atter the, time such personal property is assessed.
Eyery tax due upon improvements upon real prop~rt7 assessed to
others than the owners of said real estate 1s a llen upon the land
and the improvements thereon, which lien attached on the first
Monday 1n March in each 1ear.
Sec. 261. When the assessment roll has been oompleted and
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on or before the first Monday in OC~ole~ of each year, the City
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Clerk must deliver the assessment roll, aa corrected or changed
b1 the Boa~ or Equalization, to the Clty Tax Oollector, with his
affidavit attached thereto substantially as tollows:
"I,
Oity Olerk of the Clty ot Gilroy, do
swear that, a8 Olerk of the Bo~ of Equalization ot said e1tJ, I
have kept correot minutes of all acts of said Board, touching the
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alterations of the assessment roll; that all alterations agreed to
and dlrected to be made, have been made and entered on the assess-
ment roll, and that no changes or alterations have been made the~e
on, except those au'thorized. n
The assessment roll 80 correoted shall be certified by the
City Clerk as beims:tbe assessment roll tor eaoh tax for the fear,
and shall be the assessment roll upon whlch such tax ia to be
levled in 8aid leal'.
See. 262. Tax Collector !! glve not1oe !l !!!! !A!! trues
lIIQat !!. ~a1d. On or before the flrst dal ot October ot each lear
the assessment roll shall be delivered to the fax Oollector, who
must publish iDll\edlatell anot10e 1n some newspaper published in
8ald 01t" apecitying:
1. That the taxes on all personal property seoured bl real
property and one-laalt of the taxes on all real property ..111 be
due and payable on the first day of Novemb~1'_, and w1ll be delin-
quent on the fifth day of 1>ecembel" tu~x1Ftberearter, at flve o'cloc
y
P. M., and that unless paid prior thereto, ten peroent will 6e ad.
ded to the amount thereof, and that 1~ sald one-half be not paid
before the 20th day of April next, at flve 0 'clock P. M., an aO.-
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ditional five percent will be added thereto. !hat the remaining
one-halt of the taxes on all real property will be payable on and
after the twentieth day ot January next, and will be dellnquent" on
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the twentieth day of A~il next thereafter, at five o'olock P. M.,
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and that unless pald prior tilereto, flve pex-cent w11l be added to
the amount thereof. Providing, hOwever, that when December tltth,
or April twent ieth, talls on Saturda,., taxes shall be oome de-
linquent at 12 o'clock M. on either date.
2. That all taxes may be paid at the t1me the first 1nstall.
men\&s bereln proVided. 18 due and payable; that all llens and a8-
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sessments against the property shall be paid at the time the t1l'"8t
installment ls paid.
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posite the name of the person paying the same, and he must give
a receipt to the person paling anl tax, specifying the amount ot
the asseesment and the tax paid, and the amount remainIng unpald,
It aDJ, wIth a descrlptlon of the property assessed, as herelnbe-
tore provided, provided that the receIpt for the last'installment
of taxes may refer by number or ln any other intelligible manner,
to the rece1pt given for the first Installment of taxes in lieu ot
a desoription of the property assessed.
Sec. 264:. ~ CollectOr. lDutles) It shall be the duty of
the Tax Collector to receive and collect all sums due the Oity tOr
taxes and licenses and trom other sources, and he shall pay all
moneys received into the treasury of the City, upon receipt there.
ot.
sec. 265. }2el1nquent Taxes. (Penalty) On the fIfth day of
December of each year, at 5 O'clock P. M., all taxes then unpald,
except the last installment of the real property taxes, shall be.
come delinqaent,and thereafter the Tax Collector must collect,
tor the use of the ,City, an addition ot ten peroent the~eon; pro-
vided, that it they be not paid betore the twentieth day of April
next sucoeeding, at 5 0' clock P. M., he shall collect an additiona
five percent thereon tor the use of the Oity..
On the twentleth day of April of each year, at 5 o'clock P.
all the unpald portion of the remaining one-half ot the taxes on
all the real property shall become delinquent, and thereafter the
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Tax Collector must collect, for the use of' the City, an addition
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of five percent thereon; provided that the entire tax on any real
property, as above provided, may be paid at the time the f'lrst in-
stallment is due and payable; and provided turther, that the taxes
on all personal property unsecured by real property shall be due
8Dd payable immediately af'teI' the assessment on said personal prop
erty is made, providing, however, tlhat if the fif'th day of Decembe
or the twentieth day of April talls on Saturday, all taxes then
unpald shall become delinquent at twelve o'clock M. on either date
The said personal property tax shall beoome delinquent on the
thirtieth day of June of eaoh year at 5 o'clock P. M.
Seo. 266. Delinquent Llst~ On the third Monday ot Deoember
~~--_'iiill~
and the tenth day of May of each year, the Tax Collector must make
~/ tor the use of' the City, a complete delinquent list ot all persons
and the property upon whioh taxes have not been pald, in which
list must be set out in numerloal or alphabetioal order all mat-
ters and things contained in the assessment roll and relating to
delinquent persons or property.
Sec. 267. Publication.2! Delinquent Llst. On or betore the
/' eighth day in June of each 1e8.1', the TaxColleotor must publish
the delinquent list, whioh must contain all the names of the per-
sons and a desoription of the property delinquent, and the total
amount of all taxes, assessments, penalties and costs due opposite
eaoh name and description, with the taxes due on personal property
added to taxes on real estate where the real estate is liable ther _
tOl", or the several taxes due f'rom the same person. The Tax Col-
leotol" must append thereto and publish w1th sald delinquent list,
a notloe that unless the taxes delinquent, together with the costs
and penalties, are paid, the real propel"ty upon which such taxes
al"e a lien, shall be sold by opel"ation of law to the City of' Gilro ,
as pl"ovided by Sec. 3771 of ~e Politioal Code of the State of Cal
ifornia (the words "sold to the State" in said section of' the Poll _
"",
ieal Oode being changed to read "sold to the Oity".)
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This publication must be made onoe a week for three sucoess-
ive weeks in a newspaper ot general oirculation ot said Oity, and
such notioe IrQst designate the time and plaoe when the pNpert1
will, by operation ot the law, be sold to the City, whioh sale
must not be les8 than twenty-one nor more than twenty-eignt daY8
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trom the time ot the flrst publioation, and the place shall be
the Tax Collector's ottice.
Sec. 268. Reoording. The Tax Oollector, as soon as he has
made the atoresaid publioation, must tl1e with the County Recorder
of the Oounty or Santa 01a1'a, a copy ot the publication with an
atfidavit attaohed thereto, that It is a true copy of the same, a
that the publication was made in;a newspaper, stating the name and
place'or publication, and the dates ot suoh appearance, whioh at-
fidavit is prima tacie evidenoe ot all the facts stated therein.
Sec. 269. Additional Costa. The Tax Collector must collect,
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in addition to tne taxes due on. the dellnquent list and the penal-
tles and costs added thereto, an additional sum ot two dollars on
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eaoh lot, piece or tract of land separ~tely assessed, for the use
ot the Oity.
8ee. 270. Tax Sale. On the day fixed tOr the sale, at the
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bou1' of ten otolock A. K.f the Tax Oollector shall sell to the Oit
of Gilroy, by operation ot law; all prope~tJ on which taxes, pen-
alties and coats remain unpald.
8eo. 271. Oertifioate ot Sale. The Tax Collector must make
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out 1n duplicate, a oertificate dated the day of sale stating (whe
known) the name of the person aS8ess~d, and a desoription of the
land sold; the amount due thereon, inoluding all penalties and
costs, that. it was sold to the Oity tor t~es, giving the amount
aDd the year of assessment, and speoifying tlrle time when the Oity
wll1 be entitled to a de,d. The oertifieate must be 8igned by the
Tax COlleotor, and one OOW plaoed on tlle with the Oity Clerk to
be kept 4n the arohlves of the City, and the other tiled In the
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otfioe of the Oounty Reeorde~.
The Tax Oolleotor must, at this time, ente~ in a book the
desoription ot the property sold to the City corresponding with
the deacriptlon in the oertitlcate, the date of sale and the &mOUD
paid, and regularly number the desoriptions on the JIl&!'gin ot the
book and put the corresponding number on each certificate. Sald
book mast be open to publlc inspection without fee during office
hours when not in actual use.
Sec. 272. Fillng Oertitlcate .!!!!! Redemption 2! ProJ?8rty. On
filins the certifloate with the Oountr Reoorder ot the County of
Santa Clara, the lien of the 01ty beoomes vested In the Ci__1, and
can onlr be dlvested by the payment to the City, tor lts use, all
sums due the Oit1 against said prope~ty, as shown by the certifioat ,
together with interest on the aggregate amount ot said taxes, at
the rate ot leven percent per, an~nu~l; &nd also all taxes and assess
menta that wJ!t.re a 11en upon sald propert1 at the time sald taxes
became delinquent; and alao all unpaid taxes and assessments ot
every desoription aBsessed against the property tor each year since
the sale, as shown on the delinquent aasessment rolls in the then
permanent custody of the Oity Clerk; and also all costs and expens-
es of such redemption, and penalt1e~ as follows; to-wi'b: Ten per-
cent if redeemed within one year trom July first of the year of
sale; twenty P9 roent if' redeemed within two 7ears therefrom; thirty
percent If redeemed within three years therefrom; torty percent if
redeemed within tour years therefrom, and titty pe:racent It redeeme
withln five or any greater number of years therefrom. The penalty
shall be computed upon the amount ot each year's taxes in like
manner, reckoning from July first Gf th$ yeal' when the lands .oull
have been 801d for the taxes ot that year, 1t tllLere had been no
previous sales thereot.
A redemption of tbe property s()ld ma1 be made by the owner or
any puty interested within five years after date ot purchase. Re.
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demption ~8t be made in lawful moDey ot the United States..
Sec. 2'13. Pro>>ert]'.!!!! A~sess.d !! the Name!!.!!1!. o1ty.
Thereafter, said property 80 aold to the Clty tor dellnquent taxes
shall be assessed upon the assesament roll in the Dame of the, C1..~!.
ot Gllroy, wl th the Dame ot the party to whom 1 twas assedded at ;{
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the t1me at sald sale to the Oit1, or hls ..ocessor 1n Interest,
Wttltten the.reunder; and betore sald property is redeemed, as here-
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inbetore provlded, the l'ed.emptioner 8hall pay all sums hel'e1nbef'o:r
pl'ovided., and the lien Of the 01ty shall not be divested until
these acoumula1ukl''baxes against 8ald property ahall have been paid.
S~c. 274. Tax Deed. It the property fa not redeemed, as her -
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1nbetore provided, within the t1me prescribed by law for suoh re-
demption, the Tax Oolleotor must make to the 01ty or its asslsnee,
a deed to the property substantially in the manner and torm pro-
vided by Sec. 3785 ot the Political Oode ot the State of Oa11torn1 ·
Betore said deed is made and executed, the
publish a notioe once 1n a newspaper of ~eneral cirou1ation print
and published 1n the oit7 ot Gilroy, describing the property and
stating thereln the time when the right of' redemption wl11 expire,
and that the 01t1 will be entlt1ed to a deed to said property at
same time unless the same is sooner redeemed.
An attidavit at sa1cl publication ahall be made and tiled with'
the Clerk and shall be ~eoeived In all Oourts as prima tacie evl-
dence that all things herein provided have been complied with and
that the title to said property has beoome tinall., vested In the
City, OD its assignee.
Sec. 275. Inst>eot ion 2! Delinq.uent List, Personal Property.
The o.l~:r Assessor DlQst, on the first day of July in eaoh year, atten
at the office of the Tax Oollector with the personal property liat,
and the Tax Collector must then oaretu1ly oompare the 11st wlth the
assessments of persona and property not marked (pald) on the asse8S
ment roll, and when the taxes have been paid, must note the tact in
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the appropriate oolumn In the assessment roll. The Gity Assessor
must then make an affidavit to be written and subsoribed in the
personal property assessment list,that every person and all prop-
erty assessed in the delinquent list on which taxes bave been paid
haa been credited in the list with such payment.
Seo. 276. Settlement A!sessor~ The Tax Colleotor must then
foot up the amount of tax.. remaining unpaid and oredit the Oity
/ Assessor with the amount, and bave a tinal settlement with him,
and the delinquent list must remain on file in the Tax Oolleotor's
)
ottice.
Seo. 277. Atfldavit Assessor. At the time mentioned in thls
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aection, the 01ty Assessor must make an affidavit, endorsed on the
li.t, that the taxes not marked "paidft have not been paid, and tha
he has not been able to disoover any property belonging to or In
the possessionot the persoDs llable to pay the same.
Sec. 278. lJ.'rror in Oolleotio11 of Tues. Any taxes, penalties
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and costs, e~roneously collected, may, by the order of the Mayor
Common OC?uncl~, be refunded ~y the 01ty.
Sec. 279. Double Assessment. When the Tax Colleotor dis-
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covers that any property has been asseasedmore than once for the
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same year, he must collect only the tax justly due, and make re.
turn ot the facts under aff'idavit to the Mayor ~nd Oommon Oounoil.
Sec. 280. ~ Alaesse! IJ'regulal'l~ !!.2! t:Q Jl! ~ ~ Taxes.
If the Tax Oollector discovers before the sale that on account of'
irregular assessments or any other error, &n1 land OUght not to be
sold, he must not offer the same tor sale; and the :Mayor and Common
Caunel1 MUst cause the Oity Assessor to enter the uDcolleoted taxes
~pon the asselsment roll of the next Iucceeding year, to be col.
lected, together with the other taxes thereon.
Sec. 281. Misnomer ot the Owner not to Invalidate Sale. When
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land is 801d tor taxes correotly imposed as the property of a par-
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t10ular person, no misDorper of the owner, or other mistake relatin
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.0 the ownerahlp thereof, ahall affect the sale or render lt vold
or vo1dable.
Sec. 282. Delay. No assessment or aot relat1ng to the asses -
ment or oolleotion of Clty taxes 1s 1l1egal on account of informal
1t1, nor because the same was not completed wlth1n the tlme re-
qUired by law.
Seclllon II.
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All ord1nances and papts of ord1nances of the C1ty of Gl1roy,
and all .eotions ot the Muniolpal Code of the 01t1 of Gliro1, con-
tained in Chapter I, Part III thereof relatlveto assessment, levy
and collection of taxes, 1n the 01ty of Gilroy, In oonflitt here-
w1th, are hereby repealed.
Seotlon III.
v
I
'!his 0l'd1nance shall take effeot and be in force ~om and
att e1' tbet~~k,t,~
of.
, 1933.
\
PASSED th18
by: the to 110. illS vote:
",. f7
NOBS: Councilmen
~
J jJiir:~ ,~, J'.>>~~. : ·
ABSENT: OouncIlmen
~
Approved this ~ day of June, 1933.
c'~4-~ ~
~70r
AttesiiJ:::'y G
G. !j
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