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ing thirty days, the time fixed in this Title for the performance of any act.

NOTE. This section was added by Act of April 1, 1872, cited in note to Sec. 18, ante.

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CHAPTER V.

LEVY OF TAXES.

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

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.
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.

3713. The State Board of Equalization must, for State purposes, for the twenty-fourth and twenty-fifth fiscal years, fix such an ad valorem rate of taxation upon each one hundred dollars value of taxable property of this State as will raise for each of said years: 1. For the General Fund, one million one hundred and ninety thousand dollars;

2. For the School Fund, two hundred and forty thousand dollars;

3. For the Interest and Sinking Fund of eighteen hundred and fifty-seven, one hundred and forty thousand dollars;

4. For the Interest and Sinking Fund of eighteen hundred and sixty, nine thousand dollars;

5. For the State Capitol Fund, two hundred thousand dollars;

6. For the Military Fund, sixty thousand dollars; 7. For the Soldiers' Bounty Interest and Sinking Fund, forty-three thousand dollars;

8. For the Soldiers' Relief Interest and Sinking Fund, twenty-five thousand dollars;

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Same.

Supervisors
to regulate
county
rate of
taxation.

When the
Supervisors

such taxes,

etc.

9. For the Pacific Railroad Fund, one hundred and five thousand dollars;

10. For the State Normal School Building Fund, seventy-five thousand dollars;

11. For the State Capitol Bonds Interest and Sinking Fund, thirty-five thousand dollars.

NOTE. This section was amended so as to read as published in the text, by Act of April 1, 1872; (Stats. of 1871–2, p. 886.) From the very nature of the subject, at each biennial session, the Legislature must fix and designate the amount of revenue to be raised for the succeeding two fiscal years, and authorize the State Board of Equalization to fix the rate of taxation therefor as in this section provided.-Subd. 2. A special school tax can only be levied after submission to qualified voters. Supervisors have nothing to do with it.People vs. Castro, 39 Cal., p. 65. The constitutionality of Sec 3696, ante, and also of this section, was raised in the case of The People ex rel. Attorney General Love vs. Ashbury, Auditor of San Francisco County, at the October Term, 1872, of the Supreme Court of California, but the decision thereon had not been rendered at the time this Title of the Code went to press.

3714. The Board of Supervisors of each county must, on the first Monday of October, fix the rate of. county taxes, designating the number of cents on each hundred dollars of property levied for each Fund; and must levy the State and county taxes upon the taxable property of the county.

3715. The action of the State Board of Equalizafail to levy tion, in fixing the rate of taxation for State purposes, is, in the absence of action by the Board of Supervisors, a valid levy of the rate so fixed, and imposes upon the Auditor, Tax Collector, and all other officers charged with the performance of any duties under the Revenue Law, the same obligations as if the Board of Supervisors had made the levy at the proper time.

Tax to

operate as a judgment

or lien

against

property.

3716.

Every tax has the effect of a judgment against the person, and every lien created by this Title

has the force and effect of an execution duly levied against all property of the delinquent; the judgment is not satisfied nor the lien removed until the taxes are paid or the property sold for the payment thereof.

is a

3717. Every tax due upon personal property lien upon the real property of the owner thereof from and after the time the personal property is assessed.

3718. Every tax due upon real property is a lien against the property assessed; and every tax due upon improvements upon real estate assessed to others than the owner of the real estate, is a lien upon the land and improvements; which several liens attach as of the first Monday of March in each year.

NOTE.-Sec. 8, Art. I, State Constitution, requiring due process of law to deprive one of his property, and providing that compensation must be made for private property taken for public use, has no application to the exercise of State authority to collect taxes for the support and administration of the Government. See High vs. Shoemaker, 22 Cal., p. 363. The power of taxation under our Constitution is entirely unlimited in its, extent, and in the means or method of its assessment and collection only by Sec. 13, Art. XI.

3719 JS.

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274

CHAPTER VI.

DUTIES OF THE AUDITOR IN RELATION TO REVENUE.

SECTION 3727. Auditor to enter in assessment book total valuations
of property 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 Equali-
zation in equalizing and assessing property.
3731. Auditor to compute and enter taxes against property.
3732. Delivery of duplicate assessment book to Collector,
and Auditor's affidavit.

10-VOL. II.

Auditor to
enter in

book total

valuations

of property
and show

SECTION 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.

3727. The County Auditor, as soon as the assessassessment ment book is delivered to him by the Clerk of the Board of Supervisors, must proceed to add up the valuations, and enter the total valuation of each kind of property and the total valuation of all property on the assessment book. The column of acres must show

acreage of

county.

Auditor

to prepare
duplicate

statement,
showing

what.

44 Cal 617

273-18

A 75-6

466

Statements transmitted to Controller of State

and Board

the total acreage of the county.

NOTE.-See "Liabilities on official bond," Secs. 947985, inclusive, ante, and Sec. 176, Penal Code Cal., for omissions or failures in the performance of official duty.

3728. The Auditor must, on or before the third Monday in August of each year, prepare from the "assessment book" of such year, as corrected by the Board of Supervisors, duplicate statements, showing in separate columns:

1. The total value of all property;

2. The value of real estate;

3. The value of the improvements thereon;

4. The value of personal property, exclusive of

money;

5. The amount of money;

6. The number of acres of land.

3729. The Auditor must, as soon as such statements are prepared, transmit by mail or express one to the Controller of State and one to the State Board

of Equali- of Equalization.

zation.

Auditor to follow

of State
Board of
Equaliza-
tion in

equalizing

and

assessing
property.

3730.

As soon as the Auditor receives from the State Board of Equalization a statement of the per centum, if any, to be added to or deducted from the valuation of the property of his county, he must add to or deduct from each assessment the required per centum on the valuation thereof, as the same has been

equalized by the Board of Supervisors, and must enter the same in a column, provided with a proper heading, in the assessment book, counting any fractional sum, when more than fifty cents, as one dollar, and omitting it when less than fifty cents, so that the value of any separate assessment shall contain no fractions of a dollar.

NOTE.-See note to Sec. 3727, ante.

compute

taxes

against

property.

3731. The Auditor must then compute and enter Auditor to in a separate money column in the assessment book and enter the respective sums, in dollars and cents, rejecting the fractions of a cent, to be paid as a tax on the property therein enumerated, and foot up the column showing the total amount of such taxes, and the columns of total value of property in the county, as corrected under the direction of the State Board of Equalization.

duplicate

14

75-6 1880

120

1880 2.0

book to 275

3732. On or before the fourth Monday of October Delivery of he must deliver a copy of the corrected assessment assessment 73-4 book, to be styled "duplicate assessment book," to Collector. the Tax Collector, with an affidavit attached thereto, and by him subscribed, as follows:

Auditor of the County of

do swear Auditor's

“I, that I received the assessment book of the taxable property of the county from the Clerk of the Board of Supervisors, with his affidavit thereto affixed; and that I have corrected it and made it conform to the requirements of the State Board of Equalization; that I have reckoned the respective sums due as taxes, and have added up the columns of valuations, taxes, and acreage, as required by law, and that the copy to which this affidavit is affixed is a full, true, and correct copy thereof."

affidavit.

Auditor to

retain

3733. The original assessment book must remain original in the office of the Auditor.

3734. On delivering the "duplicate assessment book" to the Tax Collector, the Auditor must charge

14

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assessment
book.

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