Loading...
HomeMy WebLinkAbout470 - Taxes• • ORDINANCE NO. 470 The City of Newport Beach, by and through its City Council, does ordain as follows: Section I. Sections 28a-1 and 28b -1 of Ordinance No. 428 of the City of Newport Beach are hereby amended to read as follows, to -wit: "28a -1. ' The word "taxes" wherever used in this section in- cludes all taxes and assessments and annual installments of assess- ments charged on the tax roll. In all cases where real estate has been sold to the City of New- port Beach on or before July 6th, 1938, for delinquent taxes and the city has not disposed of the same, the person whose estate has been sold, his heirs, executors, admin- istrators or other successors in interest shall at any time on or before the 20th day of August, 1938, have the right to redeem such real property by paying to the Tax Collector of the City of Newport Beach, the amount of taxes due thereon at the time of such sale. and also all taxes that were a lien upon said real property at the time said taxes became delinquent, and also all unpaid taxes of every description assessed against the property, together with all taxes that are a lien against the property for each year since the sale, as shown on the delinquent assessment rolls in the then permanent custody of the City Clerk and Ex- officio Assessor of the City of Newport Beach, or, if not so assessed, then upon the value of the property as assessed in the year nearest the time of such redemption, with interest on the whole amount of such taxes at the rate of seven percent per annum computed from the 1st day of July, 1936, to the time of such redemption. The provisions of this section shall be deemed to allow the re- demption of such real estate. on or before the 20th day of August, 1938, free from the payment of any costs, interest (Other than the interest hereinbefore in this sec- tion provided), penalties for delin- quency, or redemption penalties, which may have accrued against said real estate on or before August 20th, 1938. The provisions of this section shall have no application to the amount or rate of penalties for delinquency or upon redemption. for taxes for the fiscal year 1937 -1938. Except as otherwise in Section 28b -1 and this section provided, such redemption shall be made in the manner prescribed by Ordi- nance No. 428 of the City of New- port Beach." "28b -1. The word "taxes" wherever used in this section, in- cludes all taxes and assessments and annual installments of asses - ments charged on the tax roll. In all cases where real estate has been sold to the City of New- port Beach on or before July 6, 1938, for delinquent taxes, and the city has not disposed of the same, the person whose estate has been sold, his executors, administrators or other successors in interest shall on or before August 20th, 1938, have the right to elect to pay such delinquent taxes in installments as hereinafter provid- ed, and by the payment of each of such Installments, together with city taxes for the fiscal year 1937- 1938, to extend the period of re- demption of such real estate and to postpone the date of sale of such property, as provided in Ordinance No. 428 of the City of Newport Beach, and time of making a deed of such property to the City of Newport Beach, and in the event such property has been deeded to the City of New- port Beach, postpone the resale of such real estate by the city under the provisions of Ordinance No. 428 of the City of Newport Beach.. Upon payment to the Tax Col- lector on or before August 20th, 1938, of ten percent, or more, of an amount equal to the total of unpaid taxes computed as pre- scribed in Section 28a -1 of this ordinance, plus interest on the whole of said amount at the rate of seven percent per annum from and after July 1st, 1936, to date of such payment and by further payment on or before April 20th, 1938, of all city taxes levied and assessed for the fiscal year 1937- 1938, together with penalties and costs due thereon, the right of redemption in installments here- under shall be extended to and including April 20th, 1939, during which time no sale at.•auction of such property shall be made, and no deed to the City shall be made, and no resale by the City shall be made. Upon payment to the Tax Collector, in each succeeding fiscal year, but not later than April 20, until said amount has been paid, of ten percent or more of said total amount together with inter- est, at the same rate from the date of the preceding payment, on that part of said total amount retraining unpaid after such pre- ceding payment, and upon pay - ment on or before April 20, in each of said succeeding fiscal years of taxes for each of said years, with penalties and costs due thereon, the right of redemp- tion shall be extended, the time of sale at auction to the public and of deed to the city, shall be post- poned and resale by the city shall be suspended, for successive periods of one Year. In the event of failure to make any of the payments,here- in specified to be made on , or, before the dates herein set forth, the right to pay such delinquent taxes in installments shall cease and terminate and such,.property shall thereupon be subject-to sale at auction or may be deeded to the city or resold by the city under the provisions of Ordinance No. 428 of the City of Newport Beach, in. the same manner as though no elec- tion to pay delinquent taxes in installments had been made. No such payment, nor all of them, shall be deemed a redemption of real estate nor affect the right, title or interest of the City there- to, but shall be deemed and con- sidered as compensation for the use and occupancy of said real estate: provided, that it each in- stallment of delinquent taxes and interest be paid on or before the respective dates specified in this section, and if redemption of such property shall be made, on or before the 20th day of April, 1947, in the manner hereinafter in this section provided, the amounts previously paid under the author- ity of this section shall be credited on the amount to be paid for such redemption. The amount to be paid on or before the 20th day of April, 1947, to effect redemption of such property under this section shall be the a= of the following amounts: (a) Unpaid taxes as pre- scribed in Section 28a -1 of this Ordinance, with interest thereon equal to the amount of interest included in all installment pay- ments previously made, as a.uthor- ized by this section, and, in addi- tion, interest equal to the amount of interest due at the time of such redemption on the remainder, if any, of the amount payable in installments, as authorized by this section. (b) Unpaid taxes for the fiscal years following the year ending June 30, 1937, with redemption penalties thereon computed in ac- cordance with the provisions of Ordinance No. 428 of the City of Newport Beach. Except as in this section pro- - vided, such redemption shall be made in the manner prescribed in Ordinance No. 428 of the City of Newport Beach. All interest received by the City Treasurer pursuant to the provi- sions of this and the preceding section shall be distributed in the same manner as redemption penal- ties in accordance with Ordinance No. 428 of the City of Newport Beach. Section 2. This act is hereby declared to be an urgency measure necessary for the immediate pres- ervation of the public peace, health and safety, within the meaning of Section 1 of Article IV of the Constitution, and shall therefore go into effect immediately upon its first publication. The facts constituting the necessity are as follows: Due to the widespread' depression, many taxpayers have been unable to pay their taxes„ or to redeem their property from sale to the City for delinquency. By permitting redemption without penalties, many taxpayers will be enabled to redeem their property, restore the same to the tax rolls and thereby add revenue for the. operation and maintenance of government. It is also necessary in order to redeem much of this property which does not at the present time appear on the assess- ment roles that it be assessed according to present day values. If this is not done immediately tax. payers . whose property does not now appear on the assessment rolls will be unable to take advan- tage of the rights granted by this act. Section 3. The City Clerk shall certify to the separate vote on the urgency of this ordinance and its passage by the vote of five mem- hers of the City Council of the City of Newport Beach, and cause the same to be published once in NEWPORT NEWS, a newspaper printed and circulated in the City of Newport Beach, and upon such publication this ordinance shall become immediately operative and take full effect. I hereby certify that the ques- tion of the urgency of the fore- going ordinance was passed and the foregoing Ordinance was adopted by a vote of five (5) members of the City Council of the City of Newport Beach at its meeting of April 18th, 1938. AYES, COUNCILMEN: GOR- DON, CLAIRE, W H I T S O N, BROWN, WILLIAMSON. NOES, COUNCILMEN: NONE. ABSENT, COUNCILMEN: NONE. ATTEST: FRANK L. RINEHART, . City Clerk. The foregoing Ordinance is signed and approved by me this 18th day of April, 1938. HARRY H. WILLIAMSON, Mayor of the City of Newport Beach ATTEST: FRANK L. RINEHART, City Clerk. (Pub. Apr. 19, 1938)