SECTION 3761. Credit to be given to Tax Collector on final settle ment, etc. 3762. Tax Collector charged with delinquent taxes and five per cent additional. 3763. Auditor to transmit statement to Controller; time when; form of. 3764. Publication of delinquent list; when made, what to contain. 3765. Notice of sale appended to delinquent list. 3766. Manner of making publication. 3767. Same. 3768. Sale, when and where to take place. 3769. Notice containing what to be filed with County Re corder. 3770. Collector to collect an additional sum to defray costs, etc.; sum, how collected. 3771. Manner of conducting sale. 3772. Same. 3773. Owner of property may designate what portions to be sold first, etc. 3774. When purchaser does not make payment on next day property to be resold. 3775. Bid of person once refusing to make payment not to be received. 3776. Collector to give purchaser a duplicate certificate of sale. 3777. Certificates of sale, one to be given to purchaser, one filed with Recorder, and the other retained by Collector. 3778. Collector to enter in a book description of land sold, etc. 3779. Lien of State vests in purchaser; how divested. 3780. Redemption of property. 3781. Redemption, how made. 3782. Treasurer to report to Supervisors the names of per sons entitled to redemption. 3783. Recorder to file certificate of sale. 3784. When property is redeemed, Recorder to note it in book. 3785. When property is not redeemed within twelve months, 3786. Recitals in deed primary evidence of what. 3783. Deed conveys absolute title. Exception. 3789. Assessment book, duplicate assessment book, delin- 3790. Seizure and sale of personal property for taxes. 3792. Same. Tax Collector to publish notice, 66 SECTION 3793. Collector's charges for conducting sale and for seizure. 3794. Title to such property vests in purchaser on payment, etc. 3795. Excess of proceeds over taxes and costs returned to owner, etc. 3796. Unsold portion to be left at place of sale at risk of owner. 3797. Final settlement of Collector with Auditor. 3798. Same. 3799. Same. 3800. Collector to make certain affidavit. 3801. Auditor to file statement of unpaid taxes with Supervisors. Cancellation of taxes. 3802. Unpaid taxes not canceled to be entered on assessment book of each succeeding year. 3803. Rate of interest on delinquent taxes. 3804. Taxes, etc., illegally collected to be refunded. 3805. When land assessed more than once. 3806. Land irregularly assessed, etc., not to be sold. 3807. What mistakes do not affect sale of property for taxes. 3808. Collection of taxes from persons assessed, but removed to another county. . 3809. Same. 3810. Expenses of such proceeding, how paid. 3746. Within ten days after the receipt of the 'duplicate assessment book," the Tax Collector must specifying publish a notice specifying: what. Taxes in 1. That taxes will become delinquent on the first Monday in January next thereafter, and that unless paid prior thereto, five per cent will be added to the amount thereof; 2. The time and place at which payment of taxes may be made. NOTE. A Tax Collector duly elected may not be deprived of any part of his duties by the Legislature, so as to confer them upon one not selected by vote as a Tax Collector, but may provide for the election of such an officer.-Mills vs. Sargeant, 36 Cal., p. 379. 3747. In the City and County of San Francisco payable at the notice must specify the office of the Collector as Collector's office. the place where taxes may be paid. counties notice to specify 3748. In other counties the notice must specify a In other time and place within each township in the county when and where the Collector will attend to receive place of payment of taxes. 3749. The notice in every case must be published for two weeks in some weekly or daily newspaper published in the county, if there is one; or if there is not, then by posting it in three public places in each township. NOTE.-Want of publication does not vitiate tax.Moore vs. Patch, 12 Cal., p. 265. See Sec. 3764, post; "Delinquent." payment. Manner of publication of notice. Collector to note date 3750. The Tax Collector must mark the date of Tax the payment of any tax in the assessment book, opposite the name of the person paying. NOTE.-Taxes collected on property in dispute, see Robinson vs. Gaar, 6 Cal., p. 273. Collection cannot be enjoined, when.-Merrell vs. Gorham, 6 Cal., p. 41; Fremont vs. Early, 11 Cal., p. 361. Delinquent.-Fremont vs. Bolling, 11 Cal., p. 380. The obligation to pay a tax does not depend on the law so much as it is a duty to the Government, which may be enforced by law; the law only provides a method of enforcing the duty.-People vs. Seymour, 16 Cal., p. 332. of payment. be given. 3751. He must give a receipt to the person pay- Receipt to ing any tax, specifying the amount of the assessment and the tax paid, with a description of the property assessed. 3752. The Probate Judge must require every administrator and executor to pay out of the funds of the estate all taxes due from such estate; and no order or decree for the distribution of any property of any decedent among the heirs or devisees must be made until all taxes against the estate are paid. NOTE.-Stats. 1861, Sec. 16. Taxes of how paid. decedents, Duty of Probate Judge. of Collector 3753. On the first Monday in each month the Tax Settlement Collector must settle with the Auditor for all moneys with collected for the State or county, and the same to pay Auditor; when made. Form of. Liability of Tax Collector refusing or neglecting to settle. Action against Collector for such refusal or neglect. When taxes are the County Treasurer, and on the same day must deliver to and file in the office of the Auditor a statement, under oath, showing: 1. An account of all his transactions and receipts since his last settlement; 2. That all money collected by him as Tax Collector has been paid. NOTE.-See Sec. 176, and Secs. 424, 425, 426, et al., Title XII, Part I, Penal Code Cal. 3754. A Tax Collector refusing or neglecting for a period of five days to make the payments and settlements required in this Title, is liable for the full amount of taxes charged upon the assessment roll. NOTE.-Sec. 176, Penal Code Cal., applicable to Secs. 3750, 3751, 3752, 3754. See note at end of this Title for penal provisions other than here enumerated. 3755. The District Attorney must bring suit against the Tax Collector and his sureties for such amount, and in case of neglect, the Controller of State or the Board of Supervisors may require him to do so; and when the suit is commenced, no credit or allowance must be made to the Collector for the taxes outstanding. 3756. On the first Monday in. January of each year delinquent, all unpaid taxes are delinquent, and thereafter the thereto of Tax Collector must collect thereon for the use of the addition five per cent. Certain times when county an addition of five per cent. 3757. NOTE. This addition of a percentage for delinquency is constitutional.—High vs. Shoemaker, 22 Cal., p. 363. How collected and with costs.-People vs. Todd, 23 Cal., p. 181. No taxes must be collected or received from taxes must the first to the third Monday of January, inclusive, in not be received. each year. 3758. On the third Monday in January of each year the Tax Collector must attend at the office of the son of orig inal and Auditor, with the duplicate assessment book, and Compari carefully compare the duplicate with the original assessment book, and every item marked "Paid" in the former must be marked "Paid" in the latter. 3759. The Tax Collector must, at the time specified in the preceding section, deliver to the Auditor a complete "delinquent list " of all persons and property then owing taxes. 3760. In the list so delivered must be set down in numerical or alphabetical order all matters and things contained in the assessment book and relating to delinquent persons or property. 3761. The Auditor must carefully compare the list with the assessment book, and if satisfied that it contains a full and true statement of all taxes due and unpaid, he must foot up the total amount of taxes so remaining unpaid, credit the Tax Collector who acted under it therewith, and make a final settlement with him of all taxes charged against him on the assessment book, and must require from him the Treasurer's receipt, or if the Treasurer is the Collector, require from him an immediate account for any existing deficiency. NOTE.-Hittell, ¶ 6183; Shaw's Rev. Act, Sec. 164. An Act in relation to moneys belonging to the State [Approved March 30, 1872.] [Enacting clause.] SECTION 1. All moneys belonging to the State now in the hands of Tax Collectors, which were received as taxes on promissory notes secured by mortgage assessed and collected in the years 1870 and 1871, and all moneys that may be derived from taxes now delinquent, 11-VOL. II. duplicate assessment books by Collector and Auditor. When delinquent list must be completed. |