ARTICLE I.

COUNTY BOARDS OF EQUALIZATION.

SECTION 3672. Supervisors, when to equalize assessment...

47

3673. Supervisors empowered to correct assessment.........

47

3674. No reduction to be made unless on application of person

assessed

47

3675. Examination of person assessed by Supervisors for purposes of

equalization...........

47

48

48

48

48

48

3676. Supervisors may subpoena witnesses and take evidence.........

3677. Assessor and Deputy to attend upon hearing of application......

3678. County Recorder to attend with abstract of titles............

3679. Supervisors to use information and direct entry of mortgages,

etc..........

3680. Preservation of evidence taken before the Board..............

3681. Supervisors may direct new assessment to be made, etc.; notice

to persons interested.........

3682. Clerk of Supervisors to record proceedings, alterations, etc.;
oath of Clerk as to correctness of record............

3693. To equalize assessments, how...........

3694. Equalization, how made when County Auditor ails to forward

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

3695. Clerk to transmit a statement to each County Auditor............

3696. Board to notify Supervisors of amount of tax to be levied........

3697. Penalty for refusing to obey rules and regulations of Board.....

3698. District Attorney to prosecute Assessor fraudulently assessing

property......

3699. Clerk and members of Board may administer oaths..........

3700. Salary of members.......

3703. Official bonds of members of the Board..................

3704. Duty of Board upon failure of county Boards to appoint Asses-

SECTION 3713. Rate of taxation. Amounts required for the several Funds..... 71

3714. Supervisors to regulate county rate of taxation..........

3715. When the Supervisors fail to levy such taxes, etc....................................

3716. Tax to operate as a judgment or lien against property.......

72

72

72

SECTION 3717. Tax on personal property operates as a lien on real property....

3718. Tax on real property and tax on improvements a lien upon

both...............

CHAPTER VI.

DUTIES OF THE AUDITOR IN RELATION TO REVENUE.

SECTION 3727. Auditor to enter in assessment book total valuations of prop-

erty and show acreage of county........

3728. Auditor to prepare duplicate statement, showing what..............

3729. Statements transmitted to Controller of State and Board of

Equalization..........................

3730. Auditor to follow directions of State Board of Equalization in

equalizing and assessing property...

..... ..........

3731. Auditor to compute and enter taxes against property..............

3732. Delivery of duplicate assessment book to Collector, and Audi-

tor's affidavit.............

3733. Auditor to retain original assessment book.........................

3734. Tax Collector charged with full amount of taxes levied...........

3735. Auditor to verify all statements made by him..............

3736. Transfer of assessment book from one Collector to another......

CHAPTER VII.

COLLECTION OF PROPERTY TAXES.

SECTION 3746. Tax Collector to publish notice, specifying what........

3747. Taxes in San Francisco payable at Collector's office...........

3748. In other counties notice to specify place of payment.........

3749. Manner of publication of notice........

3750. Tax Collector to note date of payment..................

3751. Receipt to be given..........

3752. Taxes of decedents, how paid; duty of Probate Judge............

3753. Settlement of Collector with Auditor; when made; form of.....

3754. Liability of Tax Collector refusing or neglecting to settle........

3755. Action against Collector for such refusal or neglect............

3756. When taxes are delinquent, addition thereto of five per cent....

3757. Certain times when taxes must not be received........................................

3758. Comparison of original and duplicate assessment books by

Collector and Auditor.............

78

78

79

79

79

79

79

79

80

80

80

80

80

3759. When delinquent list must be completed..............................

3760. All matters on assessment book, etc., to be set down in numeri-

cal or alphabetical order...........

81

81

3761. Credit to be given to Tax Collector on final settlement, 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..... 82

SECTION 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 Recorder.........

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 besold

first, etc........

3774. When purchaser does not make payment on next day property

to be resold...................

3775. Bid of persons once refusing to make payment not to be re-

ceived.

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 persons 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, Col-

lector to give deed to purchaser..........

3786. Recitals in deed primary evidence of what...........

3787. What recitals are conclusive evidence.......

3789. Deed conveys absolute title. Exception............

3789. Assessment book, duplicate assessment book, delinquent lists,

etc., primary evidence of what..............

3790. Seizure and sale of personal property for taxes................

3791. Manner of conducting sale, etc.......

3792. Same...

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.........

88

89

89

89

89

3799. Same............

89

3800. Collector to make certain affidavit............

89

3801. Auditor to file statement of unpaid taxes with Supervisors.

Cancellation of taxes.............

89

3802. Unpaid taxes not canceled to be entered on assessment book of
each succeeding year.....................................................

3803. Rate of interest on delinquent taxes......

88

SECTION 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 an-

other county....

3809. Same...........

3810. Expenses of such proceeding, how paid..........

CHAPTER VIII.

COLLECTION OF TAXES BY THE ASSESSOR ON CERTAIN PERSONAL

PROPERTY.

SECTION 3820. When taxes on movable personal property must be collected

by the Assessor................................

3821. Assessor may collect such taxes by seizure and sale.........

3822. Mode of conducting such seizure and sale.....................................

3823. Amount of taxes to be collected on movable personal property,

how determined............................................

3824. When excess of rate has been charged, such excess to be re-

turned..............

92

3825. When less than the rate has been charged, additional amount

to be collected..................

93

3826. Monthly settlement of Assessor with Auditor.............

3827. Auditor to note in assessment book the amount of taxes which

have been paid............

3828. Auditor to note excesses or deficiences in taxes paid..............

3829. Compensation of Assessor in collecting delinquent taxes.........

3830. Present incumbents to collect........... ..........

3841. County Treasurer to have blank poll tax receipts printed..........

3842. Style of blank to be changed each year...............................

3843. County Treasurer's duties in relation to poll tax blanks and

95

95

receipts.............

95

95

3844. Auditor to sign blank receipts, and make entry of number

3846. Poll tax may be collected by seizure and sale of personal prop-

erty

3848. Debtors of persons owing poll tax to pay poll tax for such per-

SECTION 3850. Debtor may charge his creditor for such poll tax paid...............

3851. Receipt for poll tax delivered to purchaser of property sold for

such tax........

3852. Receipt only evidence of payment...............

3853. Monthly settlement of Assessor with Auditor for poll taxes

3854. Assessor's yearly final settlement with Auditor for poll taxes....

3855. Auditor to return receipts not used to the Treasurer.......

3856. Treasurer to credit Auditor with such receipts...........

3857. Assessor to keep a roll of persons liable for poll tax.................

3858. Such roll to be returned to Auditor............

96

96

96

96

96

96

96

97

97

3859. Assessor to note on assessment roll persons refusing to pay poll

tax..............

3860. Poll tax to be a lien on property, when.............

3861. Proceeds of poll tax, to what Funds paid.............

3862. Compensation allowed to Assessor for collecting such tax

CHAPTER X.

SETTLEMENTS WITH THE CONTROLLER AND PAYMENTS INTO THE

STATE TREASURY.

SECTION 3865. County Treasurers to settle with Controller upon his order........

3866. Time when certain Treasurers shall make settlements..........

3867. Treasurers neglecting to settle; penalty.......

98

93

99

3868. Settlement of County Auditors with Controller..........

3869. Auditor to transmit report to Controller by mail..........

3870. Failure of Auditor to make report; penalty

3871. Controller to deduct fees and mileage, etc., on settlement...... 99

3872. Manner of making payments into State Treasury..........

3873. Controller's statement to contain what...........

100

100

3874. County Treasurer to file Controller's statement with Auditor.... 100

3875. Auditor to make certain entries...........

100

3876. Rate of mileage allowed Treasurer.....

100

3877. Controller may examine books of any revenue officer..............

3878. When revenue officer has been guilty of defrauding, etc., Dis-

trict Attorney to prosecute.......

100

.... 100

3879. Controller may designate county in which such action shall be

tried...........

101

3880. Other counsel may be employed; expenses, how paid.............. 101

CHAPTER XI.

MISCELLANEOUS PROVISIONS.

SECTION 3881. Omissions, errors, defects in form of assessment books, when

may be corrected.........

3882. Omissions, etc., in delinquent lists, how corrected..............

3883. Publication of corrected delinquent lists, etc...........

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