Ordinance - 11ORDINANCE NO. 11.
AN ORDINANCE RELATING TO AND PROVIDING
FOR THE ASSESSMENT AND COLLECTION OF
CITY TAXES.
The Board of Trustees of the City of West Covina do
ordain as follows:
Section 1: All property within the corporate limits of
the City of West Covina,not exempt by law from taxation, must be
assessed at its full cash value. band and improvements thereon
shall be separately assessed.
Section 2:. Laud shall be assessed in parcels or subdivi-
sions not exceeding six hundred forty (640) acres each, and
tracts of land.which have been sectionized by the United States
government shall be assessed by sections or fractions of sections.
Section 3: It shall be the duty of the city clerk and ex-
officio city assessor, between the first Monday of May and the
first Monday of August, in each year, to make out a true list of
all the taxable property within the corporate limits, and he must
iassess such property to the persons by w1iom it was owned or claimed,
or in whose possession or control it was on the first Monday in
March next preceedirg, and when the owner is unknown, then to
unknown owner; but no mistake in the name of the owner, or supposed
owner, of real property shall render the assessment thereof invalid.
Section 4: The assessor shall exact from each person a
statement in writing, or he may take for the -basis for such taxa-
tion the list of assessed, property, located within the corporate
limits of the City of West Covina, as made by the county assessor,
but said list must show separately:
First; All property belonging to, or claimed by, or in the
possession, or under the control or -management of such person.
Second: All property belonging to, claimed by, or in the
possession or under the control or management of any firm of which
such person is a member.
Third: All property belonging to, claimed by, or in the
possession, or under the control or management of any corporation
of which such person is president, secretary, cashier or managing agent.
Fourth: An exact description of all lands, improvements and
personal property and deposits of money or other valuables, and the
names of the persons with whom such deposits are made, and the places
in which they may be found.
Fifth; All solvent credits unsecured by deed, of trust, mortgage
or other lien on real or personal property, due or owing to such
person, or any firm of which he is a member, or due or owing to any
corporation of which he is president, secretary, cashier or managing
agent, deducting from the sum total of such credits such debts only
unsecured by trust deed, mortgage or other lien on real or personal
property as may be owing such person, firm or corporation to bona.
• fide residents of this state.
No debt shall be deducted unless the statement shows the amount
of such debt as stated under oath in aggregate.,
Section 5: The board of trustees of said city must furnish the
city assessor with blank forms of statements provided for in this
ordinance, affixing thereto an affidavit which must be substantially
as follows:
do solemnly swear that the 'above
list contains a full and correct statement of all property subject
to taxation which. I, or any firm of which I am a member, or any
corporation, association or company of which I am president, cashier,
secretary or managing agent, owned, claimed, possessed or controlled,
at 12 o'clock m on the first Monday of March last, and which is not
already assessed this year; and that I have not in any manner what-
• soever transferred or disposed of any property, or placed any pro-
perty out of the City of West Covina, or my possession, for the pur-
pose of avoiding any assessment of the same, or of making this state-,
ment; and that the debts therein stated as owing by me are owing to
bona fide residents of this state, or firms or corporations doing
business in this state."
The affidavit to the statement when made on behalf of a firm
or corporation must state the principal place of business of the firm
or corporation and in other respects must conform substantially to
the preceding form.
Section 6: The assessor may fill out the statement
at the time he presents it, or he may deliver it to the person and
require him within an appointed time to return the same to him pro-
• perly filled out.
• Section 7; The assessor shall have the same power
as is provided for in Section 3632 of the Political Code of the State
of California, within the limits of the said city, in reference to
making assessments, and he is hereby empowered to proceed in the
manner provided in said section 3632, in aZl instances when necessity
requires it in order to see -are a proper valuation of the property for
the purpose of taxation; provided, however, that one half of all the
..money recovered by said assessor under the provisions of this section
and of said Section 3632 of the Political Code must by him be paid
into the city treasury, and the other half may be retained by the
assessor for his own use.
-
Section 8: If any person, after demand made by the assessor,
neglects or refuses to' give, under oath, the statement herein pro-
vided for, or to comply with the requirements of this ordinance,
the assessor must note the refusal on the assessment -book opposite
the name, of such person, and must make an estimate of the value of
the property of such person, and the value so, fixed by the assessor
must.not be reduced by the board of trustees, sitting as a board of
equalization. The assessor must transmit, on or before the first.
day of August of each year, to the board of trustees, a verified
report in writing, separate from the assessment -roll, containing a
complete list of all persons who refuse or neglect to furnish a
statement of their property as herein provided for, or to, comply
with the requirements of this ordinance, the amount of the assessment
upon the property of such persons, with a statement of the particular
facts, if any, upon which the assessment has been made, and the
valuation of the property so assessed ascertained.
• Section 9: Whenever.the assessor deems it necessary to obtain
an accurate description of any tract or lot of land, he may require
• the owner or his agent to make the same with any title he may
papers y
have in his possession, and if on demand, the ov�mer or agent neglects
or refuses to furnish the same, the assessor may employ a surveyor
to make out a description of the boundaries and the location thereof
and a statement of the quantity of land therein, and the expense of
such survey must be returned to the board of trustees, who must add
the amount to .the taxes assessed upon the property, which amount so
added must, when collected by the tax collector, be paid over by
said collector to.said surveyor, taking duplicate receipts therefor,
one of which he shall return to the board of trustees accompanied
by a statement in writing setting forth the name of the owner', and
from which
general description of the property,7such special tax was collected..
•
Section 10:
If the owner or claimant of any property
•
not listed by another
person
is absent
or unknown, the assessor
must make an estimate.of
the
value of
such property. If the name
of the absent owner is
known
to the assessor
the property must be
assessed in his name.
If unknown the
property must be assessed to
unknown owner. All personal
property
consigned for sale to any
person within the corporate limits from any place outside of the city,
must be assessed as other property.
Section 11: Whenever a person is assessed as.trustee,
agent, bailee, guardian, executor or administrator, his representa-
tive designation must be added to his name, and the assessment
entered on a separate line from his individual assessment.
• Section 12: Money and property in litigation in possession
of the county treasurer, of a court, county clerk, or receiver, must
• be assessed t9 such treasurer, clerk.or receiver, and the taxes be
paid thereon under the direction of the court.
Section 13: Any property wilfully concealed, removed,
transferred or misrepresented by the owner or agent thereof, to avoid
taxation, upon discovery must be assessed at not exceeding ten times
its value, and the assessment so made must not be reduced by the
board of trustees. Any property discovered by the assessor to have
escaped assessment for the last preceding year, if such property
is in the ownership or under control of the same person who owned
or controlled it for'such preceding year, may be assessed at double
its value.
Section 14: The board of trustees shall furnish to the
assessor an assessment -book with appropriate headings, substantially
in conformity with the requirements of Section 3650 of the Political
Code, in which said assessor must list all property within said. city,
•
and in which must be specified in separate columns under the appro-
priate heads:. (1) The name to whom the property is assessed; (S)
Lands, by township, range, section or fractional section, or by lot,
block and tract, or by metes and bounds or other description sufficient
to identify it, giving an estimate of the number of acres, not exceed
ing six hundred forty acres, and the improvements on such land; (3)
1�11 personal property, showing the number, kind, amount and quality,
but a failure to enumerate in detail such personal property shall
not invalidate the assessment; (4) The cash value of the realestate ;
(5) The cash value of the improvements on such real estate; (6) The
cash value of improvements on real estate assessed to persons other
than the owners of the real estate; (7) The cash value of all per-
sonal property exclusive of money; (8) The amount of money; (9) Tax-
•
able improvements owned by any person, firm, association oreorpor ation
located upon land exempt from taxation shall, as to the manner of
assessment, be assessed as other real estate upon the assessment -book.
No value shall, however, be assessed against the exempt land, nor
under any circumstances shall the land be charged with or become
responsible for the assessment made against any taxable improvement
located thereon; (10) The total value of all property.
Section 15: The assessor must prepare an index to the assessment
book which'inust show the name of the tax payer and each page whereon
his assessment appears.
Section 16: On or before the first Monday of August, in each
year the assessor must complete his assessment -book, and shall
verify said assessment list by his oath, and shall deposit tha
same with the clerk on or before the first Monday in August of
each year. The oath to be subscribed by said assessor, and annexed
to the assessment -list in said assessment -book, shall be substan-
tially as follows:
City Assessor of the City of Vilest
• Covina, do swear that between the first Monday of May and the first
• Monday of August, 192_, I have made diligent inquiry and examination
■ to ascertain all the property within the city subject to taxation,
and that the same has been assessed upon the assessment book, equally
and uniformly, according to the best of -my judgment, information and
belief, at its full cash value, and that I have faithfully complied
with all the duties imposed on the city assessor under the provisions
of the revenue laws, and the ordinances of the city, in reference
thereto, and that I have not 'imposed any unjust or double assessment
through malice or ill will, or otherwise, nor allowed any one to
escape a just and equal assessment through fear, favor, reward or
otherwise."
But the failure to take or subscribe such an affidavit, or any
affidavit, will not in any manner affect the validity of the assessment.
• Section 17: &s soon as said assessment list is completed and
so deposited in the clerk's office, it. shall be the duty of the clerk
at once -to give notice thereof and of the time the board of trustees
of the city will meet as a board of equalization to equalize assess"
ments, by posting the same in three public places in said city, and
in the meantime the assessment -book must remain in his office for
inspection of all persons interested. The said clerk shall be the
clerk of the board of equalization.
Section 18: Lands once described in the assessment book must
not be described a second time, but any person claiming the same
and desiring to be assessed therefor,may have his name inserted
with that of the person to whom such land is assessed.
Section 19: The board of trustees shall meet at the room
fixed for holding its meetings on the second. Monday of August of
^\ each year, at ten o'clock in the forenoon of the said day, and sit
as a board of equalization to examine the assessment -book mid
_ equalize the assessment of property in the city, and shall continue
in session from day to day until all the returns of the assessor
have been rectified.
Section 20: The board of equalization has power, after giving
notice in such manner as it may by rule prescribe, to increase or
lower the entire assessment roll, or any assessment contained
therein so as to equalize the assessment of the property contained
therein, and make the assessment conform to the true value of such
property. in money.
Section 21: No reduction must be made in the valuation of
- property unless the party affected thereby, or his agent, makes and
files with tl-Bboard a written application therefor, verified by
• his oath, showing the facts upon.which it is claimed such reduction
should be made. Before the board grants the application or makes
any reduction applied for, it must first examine, on oath, the person
or agent making the application, touching the value of the property
in question, No reduction must be made unless such person or the
agent making the application attends and answers all questions per-
tinent to the inquiry. Upon the hearing of the application the board
may subpoena such witnesses, hear and take such evidence in relation
to the subject pending, as in 'its discretion it may deem proper.
I
During the session of the board the assessor and any deputy whose
testimony is needed must be present, and may make any statement or
introduce and examine witnesses on questions before the board.
Section 22: The board of equalization may. require the assessor
to enter upon the assessment book any property which has not been
assessed; and any assessment made as prescribed in this section has
the same force and effect as if made by the clerk of the board.
Section 23 During the session of the board it may direct the
assessor to assess any taxable property that has escaped assessment,
or to add to the amount, number or quantity of property, when a false
or incomplete list has been rendered, and to make and.enter new
assessments, (at the same time cancelling previous entries), when
any assessment made by him is deemed by the board so incomplete as
to render doubtful the collection of.the tax. But the clerk of the
board must notify all persons interested by letter deposited in the
post office, postage prepaid, and addressed to the person interested,
at least five days before action is taken, of the day fixed when the
matter will be investigated..
Section 24: The clerk of the board must record in a book to be
• kept for that purpose all changes, corrections and orders made by
• the board, and during its session, or as soon as possible after its
adjournment, must enter upon the assessment book all changes aad
corrections made by the board, and on or� before the first Monday of
September, must deliver the assessment so corrected to the board of
trustees, and accompanying the same with an affidavit thereto affixed,
subscribed by him as follows:
do swear that as clerk of the board of
trustees, sitting as a board of equalization of the City of West
Covina, I havekept correct minutes of all the acts of said board
touching alterations in the assessment -book, that all alterations
agreed to or directed to be made, have been. made and entered in the
book, and that no changes or alterations 'have been made except those
authorized.11
Section 25: On or before the second Wednesday in September of
each year the board of trustees shLall fix the rate of taxes for all
municipal purposes for the fiscal year, designating the; number of
cents levied on each hundred dollars of property for each fund.
Section 26: On or before the fourth Monday in September, the
clerk of the board of trustees shall deliver to the city marshal as
ex-officio' tax collector, the assessment book, and take his receipt
for the amount of tax due thereon.
Section 27: Within five days after the receipt of the assessment
book the tax collector shall post a notice in three public places in
said city, specifying in substance;
1: That all taxes are due and will be payable on the third
Tvionday in October, and will become delinquent on the first Monday in
February next thereafter, and unless paid prior thereto.fifteen per
cent will be added to the amount thereof.
• 2: The time and place at which payments of taxes may be made.
• payment o
Section 28: The tax collector must mark the date of pay f
any tax in the assessment -book opposite the name of the person whose
tax is paid, and must give a receipt to the person paying any tax,
specifying the amount of the assessment and the tax paid, with a descrip-
tion of the property assessed.
Section 29: On Saturday of each week, the .tax collector must
pay over to the treasurer all money collected for the city for taxes
taking his receipt therefor, and must file with the board of trustees,
at their next regular meeting thereafter, a report, accompanied with
the treasurer's receipt, of all moneys so paid.
Section 30: On the first Monday in February of each year,
at six o'clock P.M., all unpaid taxes are delinquent, and thereafter
the tax collector must collect, for -the use of the city, an additional
fifteen per cent thereon.
Section 31: On the third Monday in February of each year
the tax collector must deliver to the board of trustees, by filing
with the clerk thereof, a complete delinquent list of all persons
and property then owing taxes, and at the same time also return the
assessment roll. 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.
Section 32: The board of trustees 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, they must. foot
up the total amount of taxes so remaining unpaid and credit the tax
collector therewith, and make a final settlement with him of all
- taxes charged against him on the assessment -book, and if such settle-
ment does not correspond with the treasurer's receipts, they shall
require an immediate account of any existing deficiency.
Section 33: After the settlement with the tax collector, as
prescribed in the preceding section, the board of trustees must direct
the clerk to charge the city attorney with the amount of taxes due
on the delinquent tax list, with fifteen per cent added thereto, and
within five days thereafter deliver the list, duly certified, to the
city attorney.
A
Section 34: On or before the third Tuesday in March of each
year, the tax collector must prepare and post the delinquent tax
list, which must contain the names of the persons and a description
of the property delinquent, and the amount of taxes, penalties and
costs due,opposite each name and description, with the taxes due
on personal property added. to the taxes on real estate, when the real
estate is liable.therefor, or when the several taxes are due from
the same persons..
Section 35; The tax collector must append to and post with
the delinquent list a notice that unless the taxes delinquent,
together with the costs and penalties, are paid, the real property
upon which such taxes are a lien will be sold at public auction.
Such notice must be kept posted for three successive weeks in said
city, and such notice must designate the day, hour and place when
property will, by operation of this ordinance, be sold to the city,
which sale must not be less then twenty-one or more than twenty-eight
days from the first posting of such notice, and the place of sale
must be in front of the tax collector's office.
Section 36: The tax collector, as soon as he has
posted
the
delinquent list and notice required by sections 34 and
35 of this
ordinance, must file in the office of the city clerk a
copy of
the
delinquent list and notice, with an affidavit attached
thereto
that
it is a true.copy of the same, and that it was posted according
to
the provisions of this ordinance, which said affidavit
shall be
and
is primary evidence of all the facts stated therein.
Section 37: The tax collector must collect in addition to the
taxes due on the delinquent list, together with penalties for delin,
quency, the further sum of fifty cents on each lot, piece or tract of
land separately assessed, and on each assessment of personal pro-
perty, which amounts must be paid into the city treasury as the
taxes are paid.
- Section 38: On the day and hour fixed for the sale, all
property delinquent, upon which taxes of all kinds, penalties and
costs have not been paid, shall by operation of law and of this
ordinance, and the declaration of the tax collector be sold to the
• city, and said tax collector shall make an entry, "sold to the city",
on the delinquent assessment list, opposite the tax, and he shall
be credited with the amount thereof in his settlement, made pur-
suant to the provisions of this ordinance; provided, that'on the day
of sale the owner or persan in possession of any property offered
for sale for taxes due thereon, may pay the taxes, penalties and
costs due; and provided, further, that the city may bring suit against
the owner of such property for the collection of said taxes, penalties
and costs, as provided by law.
Section 39: When lands shall, be .sold. to the, City. of.'.West Covina
by reason of nonpayment of taxes, no owner or claimant of such lands,
nor any other person, shall remove or destroy any building, fixture
• or other improvement on such lands, or cut or remove any timber, or
• do or cause to be done any other act which shall tend permanently to
impair the value of the lands or the value of the improvements thereon;
provided, that the provisions of this section shall not apply when such
lands have been redeemed from sale or such lands have been sa ld end
disposed of by the city. Violation of any of the provisions of this
of this paragraph of this section shall constitute a misdemeanor and
shall be punishable in the same manner as other misdemeanors.
I
From and after the date of recording of the deed to the city as
provided by this ordinance, the city shall be entitled to receive
and collect all rents, issues and profits arising in any manner from
the property so conveyed. The tax collector may demand from the
former owner of such property., or from any person liaving any interest
therein, or from any person in possession, actual or constructive, of
such property, or of any part thereof, an accounting for such rents,
•issues and profits, and at 'any tim
e after the recording of the deed
to the city, as aforesaid, may demand and receive possession of the
property so conveyed, and such possession shall be surrendered to any
person designated by the tax collector, authority for such designation
being hereby granted.
For the enforcement of the provisions of this section the
tax collector .is authorized to commerkee and maintain an action or
actions in behalf of the city.
All money recovered under the provisions of this section
shall be paid into the city treasury to the credit of the general
fund and shall not be considered as a credit on the amount necessary
to be paid in redemption of the property from the sale to the city.
Section 40: The tax collector must enter in appropriate
• columns in the delinquent -list opposite the
description of each parcel
p
of land sold the date of sale and the total amount for which such
parcel of land was sold. In case of a subsequent redemption the
treA-aAr.er must make a note of such redemption and the date thereof on
the margin of the delinquent -list opposite the description of the land
sold.
Section 41: A redemption of the property sold may be made
by the owner, or any party in interest, within five years from the date
of the sale to the city, or at any time prior to the entry or sale of
J
of said land by the city in the manner provided by this: ordinance.
Redemption tpust be made in lawful money of the United States, and.
when so made the treasurer shall make an entry "redeemed" on the
delinquent assessment -list opposite the tax.
Section 42: If the property is not redeemed within five
years from the date of the sale to the city, the tag collector, or
•
his successor in office, must make a deed to the city of the property.
•
. Such deed shall be in substance, and may be in form,as follows:
"This indenture, made the day of 192 ,
between tax collector of the City of West Covina,
County of Los Angeles, State of Califar-nia, first party, and the City
of West Covina, second party, witnesseth:
That whereas the real property hereinafter described was duly
assessed for taxation in the year 19 , to (stating name
as on assessment -roll) and was thereafter on the day of ,
19 duly sold to the City of West Covina by ,
,
tax collector of said City of West Covina.for non-payment of delinquent
taxes which had been legally levied in said year 19 , and were a
lien on said real property, the total amount for which the same was.
•
sold being
And whereas the period of five years has elapsed since said
•
sale and no person has redeemed the said property:
Now, therefore, the said first party in consideration of the
�f
premises, and in pursuance of theordinahcein such case made and pro-
vided does hereby grant to the said second party that certain real
property in the City of West Covina, County of Los Angeles, State of
California,•more particularly described as follows, to wit:
In witness whereof said first party has hereunto set his hand
the day and year first above written
Tax -collector of the City of West Covina."
No other matters need be recited in the said deed than those
provided for in the above form.
No charge shall be made by the tax collector for the making
Of any such deed.
All such deeds shall be recorded in the office of the county
recorder of the county wherein the property sold is situated.
The board of trustees shall provide uniform blank deeds,
• upon which all conveyances to the city under the provisions of this
section shall be made.
Section 43: Such deed,, duly acknowledged or proved, is
prima facie evidence that:
1. The property was assessed as required by law;
2. The property was equalized as required by law;
3. The taxes were levied in accordance with law;
4. The taxes were not paid;
5. At the propax 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 of
8. When the real estate was sold to pay taxes on personal
property, that the real estate belonged to the person
liable to pay the tax.
Section 44: Such deed, duly acknowledged or proved, is (:ex-
cept as against actual fraud) conclusive evidence of the regularity
• of all proceedings, from the assessment by the assessor, inclusive, up
to the execution of the deed. Such deed, conveys to the city the
• e property described therein free of all incum-
absolute title to the prop r y c ,
brances, except when the land is owned by the United States, the state,
the county, or the city, in which case it is prima facie evidence of
the right of possession, accrued as of the date of the deed to the city.
Section 45: The tax collector shall annually, within ten days
after the completion of the sale of property for delinquent taxes, make
a final report to the board of trustees for the collection of the
taxes and costs on the delinquent list, which report must show the
amount of taxes and costs paid without sale; the amount received on
sale of property; the amount sold to the city and the amount remain-
ing uncollected on said delinquent list, specifying each of said
delinquent assessments so remaining unpaid. The board of trustees
shall thereupon proceed to consider the same, and if found correct
• shall approve the same, and upon approval thereof the city clerk
shall make the proper entries in regard thereto.
Section 46: When the tax collector discovers that any property
has been assessed more then once for the same year, he must collect
only the tax justly due, and make return of the facts in his final
report to the board of trustees. If the tax 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, but must report the facts to the assessor, who must enter
the uncollected taxes upon the assessment -book of the next succeeding
year, to be collected as other taxes entered thereon.
Section 47: When land is sold for taxes correctly imposed
as the property of a particular person, no misnomer of the owner, or•
• supposed owner, or.other mistake relating to the ownership thereof,'
• affects the sale, or renders it void or voidable.
Section 48: In case property assessed for taxes is purchased
by the city pursuant to the provisions of this ordinance, it shall
■ be assessed each subsequent year for taxes until a deed is made to
the city therefor in the same manner.as if it had not been so purchased.
Section 49: In case an assessment is made under the provisions
of section 48 of this ordinance, and the lands are not redeemed from
the previous sale had under the provisions of this ordinance, no sale
shall be had under the assessment authorized by said section 48.
Section 50: In case property is sold to the city pursuant
to the provisions: of this. ordinance, and is subsequently assessed
pursuant to section 48 of this ordinance, no person shall be per.
mitted to redeem from such sale, except upon payment also of the
amount of such subsequent assessments; costs, fees, penalties, and
• interest.
• Section 51: Whenever property sold to the city, pursuant to
the provisions off this ordinance, shall be redeemed as herein pro-
vided, the moneys received on account of such redemption shall be
paid into the city treasury.
Section 52: The assessor must collect the taxes on all
personal pr operty;when, in his opinion, said taxes are not a lien
upon real property sufficient in value to secure the payment of
the taxes.
Section 53: The - assessor is to be governed as to the amount
of taxes to be by him collected on personal propa rty by the rate
fixed for this year of 1923, and each following year by the rate of
• the previous year. When the rate is fixed for the year in which
such collection is made, then, if a sum in excess of the rate has
been collected, such excess must be repaid to the person from whom
the collection, was made, or to his assignee, on demand therefor.
If a sum:..less than the tax at the rate fixed has been collected
the deficiency must be collected .as other taxes on personal property
are collected, by seizure and sale as in the collection o f 'county taxes.
Section 54: "Whenever personal property is seized by the
assessor or t€ax collector for the payment of city taxes thereon,
before the same shall be sold, notice must first be given, of at
least one week, of the time and place of sale, by notice being
posted in at least three public places in said city. Such sale
shall be at public auction to the highest bidder, and the unsold
portion of any property may be left at the place of sale at the
risk of the owner. Such seizure and sale shall be in accordance
with the provisions of sections 3791, 37930 3794 and 3795 of the
•
Political ode o the
� f State of California; provided, that the
assessor shall make no seizure and sale in any year after the
assessment -book shall have been placed in the hands of the tax
collector for collection of the taxes thereon.
Section 55: Defects in description or defects -in form or
clerical omissions or errors of the assessor, in any assessment -book,
when it can be ascertained from the assessment-book,or from the
assessor's maps or block books, or other papers in the assessor's
office, what was intended, or what should have been assessed, may,
on the order of the board of trustees, be supplied or corrected by
the assessor at any time after the assessment was made, prior to
the sale for delinquent taxes; provided that where such change. will
•
increase the amount of taxes charged against the taxpayer by reason
of such assessment, the person so charged shall be given at least
.
five days' the time
notice of when the matter will be heard by the
board of trustees, and he may at such time present any objections
that he may have to such change to the board of trustees, and their
decision in the matter shall be conclusive. The date and nature of
every such correction shall be entered upon the assessment -book
opposite such assessment, and the assessor shall make the proper
charges or credits in his account with the tax collector.
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Section 56: No assessment or act relating to assessment
or collection of city taxes is illegal on account of informality,
nor because the same was not completed within the time required
by law.
Section 57: Taxes must be paid in legal tender or in money
which is receivable in payment of taxes by the government of the
United States. A tax levied for a special purpose may be paid in
such funds as may be directed.
Section 58: Whenever the: time mentioned in this ordinance
falls on Sunday or a legal holiday, then the day following shall
be considered as the time.
Section 59: Whenever, in this ordinance, the ward. "assessor"
or the words "city as-sessor`� appear, the same shall be deemed to.
mean and to refer to the city clerk and ex-officio assessor of the
City of Jest Covina, and whenever the words "tax collector'r or "city,
tax collector" appear, the same shall be deemed to mean and to refer
to the marshal and ex-officio tax and license collector of the said
city. ,
Preside n of the board of trustees
of the City of West Covina.
Attest:
C i y C 1 erj
STATE OF CALIFURNIA, )
COUNTY OF LOS ANGELES, )ss.
CITY OF ;TEST COVINA. )
I, C. D. Wolfinger, City Clerk of the City of West Covina,
hereby certify that the foregoing ordinancewas adopted by the board
of trustees of the City of eldest Covina at the regular meeting of the
said board on the llth day of April, 1923, and signed by the president
of the said board, and that the said ordin �e was,s�do t d 0
following vote
hye s :
Noes
A
sbsent Ci
•
•
STATE OF CALIFORNIA, as.
COUNTY OF LOS ANGELES. �
C. D. WOLFINGER, being first duly sworn, days: That
he is the City Clerk of the City of West Covina, and is a
citizen of the United 4..ates and over the age of twenty-one
years; that on the L2 day of April, 1923,.he posted three
copies of Ordinance No. 11 of the City of West Covina, entitled
"An Ordinance Relating to and Providing for the Assessment and
Collection of City Taxes" in three public places in the said
city, to wit, one at the -door of the West Covina, Club House,
the same being the place where the regular meetings o-f the board
of trustees of the said city are held, one on Sunset Avenue in
front of the We*at Covina School House, and one at the northwest
corner of Puente Street and Lark Ellen BoulevaAd.
0
SUBSCRIBED AND SWORN TO before me this,�27,,(iday of e„a,
19 2'
A
i
Notary Public in and fmr the
County of Los Angeles, State
of California.-
t
0
STATE Or CALIFORNIA
sse
COUNTY O.j+ LOS ANGELES
C. D. Wolfinger. being first duly sworn, says: That he is the
City Clerk of the City of West Covina, is a citizen of the United
States and over the age of twenty-one years and that on the �q
day of / 2L he posted three copies of Ordinance No.9 entit-
led "An orlinance regulating the making, of excavations in public
streets, alleys or Xer public places" in three public places, to -
wit, one at the door of the Vest Covina Club house, the same being
the place where the regular meetings of the Board of Trustees of
the said cit- are held, one on Sunset Avenue in front of the West
Covina: Schoofi.ouse and one at the north-viest corner of Puente
Street and. Lark Ellen Boulevard.
SUBSCRIBED AND MLORN TO before me this,laday of 1
Notary Public in and, fo the County
Los Angeles, State of California
9 24-
of