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paid, regularly number the descriptions on the margin of the book, and put a corresponding number on each certificate. Such book must be open to public inspection without fee, during office hours, when not in
actual use. Lien of 3779. On filing the certificate with the County
Recorder the lien of the State vests in the purchaser, purchaser; divested.
and is only divested by the payment to him, or to the County Treasurer for his use, of the purchase money
and fifty per cent thereon. 73.4 Redemp- 3780. A redemption of the property sold may be 277
property. made by the owner or any party in interest within Pe gustul 78-6 twelve months from the date of the purchase.
NOTE.-Though made under former statutes reference is here given to the following decisions, which may be consulted with reference to this section profitably. Seale vs. Doane, 17 Cal., p. 476; People vs. McEwen, 23 Cal., p. 54; Mayo vs. Marshall, 23 Cal., p. 594; Mayo vs. Wood, 31 Cal., p. 296; Hib. Sav. and
L. Soc. vs. Ordway, 38 Cal., p. 679. Redemp- 3781. Redemption must be made in gold or silver tion, how mado.
coin, and when made to the County Treasurer he must credit the amount paid to the person named in the Collector's certificate, and pay it on demand to the person or his assignees, reserving two and a half per
cent for his fees therefor. Treasurer Supervi- 3782. In each report the Treasurer makes to the
Supervisors he must name the persons entitled to entitled to redemp- redemption money, and the amount due to each. tion. Recorder 3783. On receiving the certificate of sale the Recertificate corder must file it, and make an entry in a book simi
lar to that required of the Collector. When
3784. On the presentation of the receipt of the Fodcomed, person named in the certificate, or of the County
Treasurer for his use, of the total amount of redempin book.
tion money, the Recorder must mark the word “ Re
to report to
to note it
deemed,” the date, and by whom redeemed, on the certificate and in the margin of the book where the entry of the certificate is made.
3785. If property is not redeemed within twelve When
property months from the sale the Collector must make to the is not
redeemed purchaser or his assignee a deed of the property, recit- within ing in the deed substantially the matters contained in Collector the certificate, and that no person redeemed the prop-dood to
purchaser. erty during the time allowed by law for its redemption.
NOTE.-No title passes to purchaser by a tax sale for taxes for which he is the delinquent.-Garwood vs. Hastings, 38 Cal., p. 217. If, in a sale for taxes, the person becoming the purchaser is in collusion to perpetrate a fraud, the sale passes no title.-Hib. Sav. and Loan Soc. vs. Ordway, 38 Cal., p. 679.
3786. The matters recited in the certificate of Recitals
in deed sale must be recited in the deed, and such deed, duly primary acknowledged or proved, is primary evidence that:
of what. 1. The property was assessed as required by law;
See what the 2. The property was equalized as required by law; Certificat 3. The taxes were levied in accordance with law;
natoanlain 4. The taxes were not paid;
dec.3776 anle 5. At a proper time and place the property was sold as prescribed by law, and by the proper officer;
6. The property was not redeemed;
7. The person who executed the deed was the proper officer;
8. Where the real estate was sold to pax taxes on personal property, that the real estate belonged to the person liable to pay the tax.
3787. Such deed, duly acknowledged or proved, What is (except as against actual fraud) conclusive evidence conclusivo of the regularity of all other proceedings, from the assessment by the Assessor, inclusive, up to the execution of the deed.
3788. The deed conveys to the grantee the abso-73-4
lute title to the lands described therein, free of all 7346
incumbrances, except when the land is owned by the Exception. United States or this State, in which case it is primary
evidence of the right of possession.
3789. The assessment book, duplicate assessment book, or delinquent list, or a copy thereof certified by the County Auditor, showing unpaid taxes against any person or property, is primary evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and that all the forms of law in relation to the assessment and levy of such taxes have been complied with.
Note.- Hittell, F 6192; Shaw's Rev. Act, Sec. 159.
3790. The Tax Collector may, after the first Monday in February in each year, collect the taxes due
on personal property, except when real estate is liable therefor, by seizure and sale of any personal property
owned by the delinquent.
Manner of conducting sale, etc.
3791. The sale must be at public auction, and of a sufficient amount of the property to pay the taxes, percentage, and costs.
3792. The sale must be made after one week's notice of the time and place thereof, given by publication in a newspaper in the county, or by posting in three public places.
3793. For seizing or selling personal property, the conducting Tax Collector may charge in each case the sum of for seizuro. three dollars, and the same mileage as is allowed by
law to the Sheriff of the county.
3794. On payment of the price bid for any proppurchaser erty sold, the delivery thereof, with a bill of sale,
vests the title thereto in the purchaser.
3795. All excess over the taxes, per cent, and Excess of costs of the proceeds of any such sale, must be re- over taxes turned to the owner of the property sold, and until retuer,otto claimed must be deposited in the County Treasury, subject to the order of the owner, heirs, or assigns.
portion to 3796. The unsold portion of any property may be placo of left at the place of sale at the risk of the owner.
3797. The Tax Collector must, annually, on the Final third Monday of March, attend at the office of the of Collector Auditor with the delinquent list, and the Auditor Auditor. must then carefully compare the list with the assessments of persons and property not marked “Paid” on the assessment book, and when taxes have been paid, must note the fact in the appropriate column in the assessment book.
0. A 75-6
3798. The Auditor must then administer to the Samo. A Tax Collector an oath, to be written and subscribed in
59 the delinquent list, that every person and all property assessed in the delinquent list on which taxes have been paid has been credited in the list with such payment.
3799. The Auditor must then foot up the amount Samo. of taxes remaining unpaid, and credit the Tax Collector with the amount, and have a final settlement with him; and the delinquent list must remain on file in the Auditor's office.
3800. At the time mentioned in Section 3797, the Collector Collector must make an affidavit, indorsed on the list, certain that the taxes not marked “Paid ” have not been paid, and that he has not been able to discover any property belonging to, or in possession of, the persons liable to pay the same whereof to collect them.
3801. A statement of the amount of unpaid taxes statement A73-4 must be filed by the Auditor with the Clerk of the taxes with 275
Repealed 12% VOL. II.
Cancellation of taxes.
Board of Supervisors, and the Board may cancel all taxes which in its opinion cannot be collected, and return the statement to the Auditor.
3802. All taxes not canceled must be entered by assessment the Auditor on the assessment book of each succeedsucceeding ing year, until paid.
3803. Interest at the rate of two per cent per delinquent month must be collected on such delinquent taxes
from the time they were first delinquent until paid.
Rate of interest on
Taxes, etc., illegally collected to be refunded.
3804. Any taxes, per centum, and costs erroneously or illegally collected, may by the order of the Board of Supervisors, be refunded by the County Treasurer.
When land 3805. When the Collector discovers that any propassessed more than erty has been assessed more than once for the same
year, he must collect only the tax justly due, and make return of the facts under affidavit to the County Auditor.
NOTE.-This section was amended so as to read as published in the text, by Act of April 1st, 1872, cited in note to Sec. 18, ante. Taxing the money secured by mortgage, and the property upon which it is secured, is not double taxation of the mortgagee's property.People vs. Whartenby, 38 Cal., p. 461. A tax upon land and a levy of tax on the purchase money of the same land secured by mortgage both for the same year, is double taxation.-See People vs. Kohl, 40 Cal., p. 127.
Land irregularly assessed, etc., not to be sold.
3806. If the Collector discovers before the sale that on account of irregular assessment, or of any other error, any land ought not to be sold, he must not offer the same for sale; and the Board of Supervisors must cause the Assessor to enter the uncollected taxes upon the assessment book of the next succeeding year, to be collected as other taxes entered thereon.
What mistakes do not affect sale
3807. When land is sold for taxes correctly imof property posed as the property of a particular person, no mis