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any purchaser at their face value in lieu of cash, bonds of said district or their interest coupons, issued on said assessment and then matured or to mature within sixty days after such sale). Any bond or coupon so received in payment shall be by the treasurer forthwith canceled and filed in the office of the treasurer of the county wherein the greater part of the land of the district is situated, hereinafter called the main county. If the entire amount of any such bond or coupon tendered in payment shall not be required to complete payment of the purchase money, the treasurer shall indorse thereon as paid, the amount of such purchase money credited thereon.

[Sale to treasurer.] If no bid is made for any parcel at such sale equal to the amount of the installment delinquent thereon, with interest and penalty, the treasurer shall bid in and sell said parcel to himself and his successors in office, as trustee of the bond fund of said district, as purchaser, for the amount of said installment, interest and penalty. The treasurer shall execute to each purchaser, including himself as trustee, a certificate of sale, and shall record a duplicate in the county recorder's office.

[Redemption of property]. Any person interested in the said property may redeem the same at any time within one year after the date of sale, by paying to the county treasurer for such purchaser a sum equal to the purchase price stated in the certificate, with interest thereon at the rate of twelve per cent per annum from the date of sale to such redemption. If no redemption shall be made within one year, the treasurer upon demand and surrender of such certificate of purchase, shall execute to the purchaser, his heirs or assigns, a deed of conveyance of the parcel of land described in such certificate, which deed shall convey to the grantee therein named the said land free and clear of all encumbrances, except state, county and municipal taxes, and except any portion of any reclamation assessment remaining unpaid at the date of said sale; each installment whereof may be called and collected as herein provided, except that no parcel sold and conveyed to the district shall thereafter be subject to sale by the treasurer for delinquent installments. Every deed by a county treasurer purporting to be executed under this section shall be prima facie evidence of the truth of the matters therein recited, and of ownership by the grantee of the lands therein described.

[Moneys credited to bond fund.] The treasurer of the main county shall credit to the bond fund of the district all money collected by him by sale or otherwise, upon assessments against which bonds shall have been issued, including interest and penalties, and all moneys received by him from treasurers of other counties upon account of such assessments, and he shall likewise credit to said fund the amounts of purchase money paid in bonds or coupons on sales made for said assessment by himself or reported to him by any other treasurer. Each treasurer shall charge to the general fund of the district, or to its bond fund if he has no money to the credit of its general fund, the expense of publication of notices and of recording certificates of sale.

(Moneys, etc., transmitted to treasurer of main county.) The treasurer of any county other than the main county shall without delay account for and transmit to the treasurer of the main county all money collected by him upon any assessment by sale or otherwise, deducting his expenses of publication and recording and shall also transmit all canceled bonds and coupons received in payment on any delinquent sale, and a memorandum of all sums indorsed as paid upon account of purchase money on any bonds or coupons, specifying the same. All moneys collected by any treasurer upon account of an assessment on which bonds shall not have been issued shall be similarly accounted for and transmitted to the treasurer of the main county, and shall be credited by him to the general fund of the district.

[Sale of land purchased by treasurer.] Any parcel of land bid in and purchased by a treasurer as aforesaid, as trustee of the bond fund of the district, may be sold and conveyed by him or his successor in office at any time after the expiration of said redemption period of one year, at public or private sale and with or without notice, to any person paying him the amount for which said parcel was bid in by said treasurer at delinquent sale, with interest thereon at the rate of seven per cent per annum, compounded yearly, from the date of said delinquent sale, and also the amount of all subsequent installments then delinquent, with accrued interest and penalties thereon. Such payment may be made either in cash or in matured bonds and coupons issued on said assessment, taken at their face value, and the treasurer shall execute a deed to such purchaser upon such sale, conveying said property free of encumbrance except state, county and municipal taxes, and the unpaid balance of said assessment.

[Sale at public auction.] If any land so held by a county treasurer as trustee of the bond fund of a district shall remain unsold after the final installment of the assessment shall have been collected by payment or sale, then each such treasurer shall sell all said land so held by him at public auction to the highest bidder for cash, upon two weeks published notice, and shall deposit the proceeds of such sale in the treasury of the main county, to the credit of the bond fund of the district.

[Balance transferred to general fund.] Any balance remaining in such bond fund, after payment in full of the principal and interest of all outstanding bonds of the district, shall be by the treasurer transferred to the general fund of the district.

[Change in ownership.] In the event that ownership of any property in the district is changed after the making of the last assessment roll for the district, the owner thereof shall be entitled to vote thereon upon production of the original or of certified copy of the record thereof in the office of the county recorder of the county in which the property is situate.

[Illegal voting.] Any person not legally qualified to vote who shall make any false statement in respect to his right to vote shall incur all of the penalties provided in the Penal Code of the State of California for persons illegally voting at elections.

History: Enacted March 12, 1872;. amended April 5, 1911, Stats. and Amdts. 1911, p. 648; May 26, 1917, Stats. and Amdts, 1917, p. 1181.

In effect July 27, 1917. § 3488.

eral) v. California Fish Co., 166 Cal. 576, 138 1. Construction. The Political Code was

Pac. 79. enacted in 1872 by the same legislature

2. Upon construing this section and 3493m under which Wilmington was incorporated.

together, the validating clause of this secPrior to 1901 this section excluded from

tion purporting to validate all previously operation thereof all tide lands or swamp

issued patents for "any lands as swamp and lands within any incorporated city or town. overflowed lands which belonged to any of Section 3 of article XV of the constitution

the classes described in section 3493m of 1879 says: "All tide lands within two

whether or not such lands were segregated miles of any incorporated city or town in

or sectionized" must be held to apply only this state, and fronting on the waters of

to unsegregated swamp lands, as those unany harbor, estuary, bay, or inlet used for

covered by the recession of the waters of the purpose of navigation shall be withheld

Tulare Lake for which patents may have from grant or sale to private persons, part

issued, and not the segregated swamp lands nerships, or corporations." The act incor

throughout the state.—People (ex rel. Attorporating Wilmington was repealed in 1887.

ney-General) v. California Fish Co., 166 Cal. If, in point of law, Wilmington was an

576, 138 Pac. 79. incorporated town within the above mean

3. Some light is thrown on the meaning ing of the code and constitution during the

of "any lands as swamp and overflowed interval between the passage and repeal of

which belonged to any of the classes dethe law (and this is answered a ffirmatively)

scribed in section thirty-four hundred and then all proceedings to purchase the lands,

ninety-three-m, whether or not such lands taken in that interval, would be invalid

were segregated or sectionized" by the folwith respect to land within the two-mile

lowing section, which indicates that some limit.--People (ex rel. Attorney-General) v.

of the uncovered land had been segregated California Fish Co., 166 Cal. 576, 138 Pac. 79.

by the United States as swamp and over

flowed land prior to the passage of this $ 3493s.

act and declares that official plats thereof 1. Construction. This statute as now in are to be deemed valid.—People (ex rel. Atcorporated in this section and formerly sec torney-General) v. California Fish Co., 166 tion 8 of the act of 1893 does not apply to Cal. 576, 138 Pac. 79. tide lands.—People (ex rel. Attorney-Gen

TITLE VIII.
PROPERTY OF THE STATE.

ARTICLE IV.
PAYMENTS, CERTIFICATES OF PURCHASE, AND PATENTS.

$ 3513. Failure to pay, to work forfeiture. $ 3513. FAILURE TO PAY, TO WORK FORFEITURE. In case payment is not made within fifty days, the lands described in the survey or location revert to the state without suit, and the survey or location is void. All subsequent payments must be made to the county treasurer, in like manner, who must indorse the same upon the certificate of purchase. The treasurer must direct the purchaser to take the certificate of purchase so indorsed to the auditor, who must charge the treasurer with the amount received, and make his check upon the indorsed receipt. If any interest on the unpaid portion of the purchase price of said lands, be not paid on or before the thirtieth day of June following the first day of January upon which such interest becomes due, ten per centum of the amount thereof is hereby added as a penalty for such delinquency. If such delinquent interest, and penalty, be not paid on or before the thirty-first day of December of such year an additional penalty of ten per centum of the amount of such delinquent interest is hereby imposed upon the person or persons liable for the payment thereof.

(Certificate of purchase void, when.] If such delinquent interest, and penalties, be not paid on or before the thirtieth day of June of the year following, the certificate of purchase shall ipso facto become null and void, and the lands described therein revert to the state without suit, and shall again become subject to entry and sale in the same manner and subject to the same conditions as apply to other state lands of like character. In the event of the happening of the contingency last mentioned, all moneys previously paid on account of the purchase price of such lands, whether for principal or interest, shall become, and are hereby determined and declared to be forfeited to the state, and neither such delinquent purchaser nor any one claiming under him shall be entitled to recover the same or any part thereof.

[Land excepted.] The penalties and forfeitures herein provided for shall not apply to any land for which certificates of purchase were issued prior to May first, A. D. one thousand nine hundred eleven, nor to lands within any reclamation district, after certificate of the board of supervisors that works of reclamation have been commenced in such district has been filed in the register's office. Whenever any penalty, or penalties, hereby imposed has, or have, accrued, the treasurer must in all cases collect the full amount thereof before indorsing his receipt upon such certificate, and the auditor must ascertain such fact before appending his check thereto.

[Notice of forfeiture.] Immediately following the thirtieth day of June, A. D. one thousand nine hundred eighteen, and annually thereafter, the register of the state land office shall note upon his records all forfeitures herein and hereby declared, and shall forward to the recorder of each county wherein any of said lands may be situate a notice of such forfeiture, stating therein the name and post-office address of the purchaser, and the name and post-office address of the assignee, grantee, or successor in interest of such purchaser in all cases wherein notice of any assignment of such certificate of purchase, or of any conveyance or other transfer of title to any part of the lands therein described shall have been filed in his office prior to the date of such forfeiture, such notice shall also show the number and date of the survey or location and of the certificate of purchase, and shall contain a description of the lands affected thereby. It shall be the duty of the recorder to receive and file such notice and to record the same in a book of deeds. Such notice is, from the time it is filed in the recorder's office, constructive notice of the contents thereof to subsequent purchasers and mortgagees, and to all other persons who may thereafter attempt to acquire any interest in, or lien upon, any of the lands in such notice described.

History: Enacted March 12, 1872; amended May 1, 1911, Stats, and
Amdts. 1911, p. 1410; April 5, 1917, Stats, and Amdts. 1917, p. 64. In
effect July 27, 1917.

TITLE IX.
REVENUE.

CHAPTER I.
PROPERTY LIABLE TO TAXATION.
§ 3607. Property subject to taxation.
§ 3608. Shares of stock in corporation, valuation of.
8 3609. National bank stock to be assessed. Deductions [repealed).

§ 3610. Same. Assessor's duty in assessing [repealed). § 3607. PROPERTY SUBJECT TO TAXATION. All property in this state, except as otherwise provided in the constitution of this state, is subject to taxation. Nothing in this code shall be construed to require or permit double taxation.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 5; March 7, 1881, Stats. and Amdts. 1881, p. 56; March 28, 1895, Stats. and Amdts. 1895, p. 310; May 11, 1917, Stats, and Amdts. 1917, p. 427. In effect July 27, 1917.

1. Construction.—The exemption of certain property from taxation does not deny to any individual taxpayer the equal protection of the law.-San Francisco v. McGovern, 28 Cal. App. 491, 152 Pac. 980.

2. The right to make exemptions is involved in the right to select subjects of taxation and apportion the public burdens among them, and consequently must be understood to exist in the law-making power whenever it has not in terms been taken away.-San Francisco v. McGovern, 28 Cal. App. 491, 152 Pac. 980.

3. -Provisions mandatory.-Whereas the language of this section is plain and unam. biguous and no two meanings can be placed on the words, it is not subject to judicial interpretation, and the provisions are mandatory and the courts must obey it. The argument ab inconvenienti is one to be addressed to the consideration of the legislature and not to the judiciary. Therefore neither the location of the property nor the use to which it is to be put has any bearing on the question of the property subject to taxation. — San Francisco V. McGovern, 28 Cal. App. 491, 152 Pac. 980.

8 3608. SHARES OF STOCK IN CORPORATIONS, VALUATION OF. Shares of stock in corporations possess no intrinsic value over and above the actual value of the property of the corporation which they stand for and represent. The assessment and taxation of such shares, and also of all corporate property would be double taxation. All property belonging to corporations shall be assessed and taxed, in the manner provided by law; but no assessment shall be made of shares of stock in any corporation except as prescribed in the constitution of this state and the laws enacted pursuant to such provisions of the constitution.

History: Enactment approved March 7, 1881, Stats. and Amdts. 1881, p. 56; amended March 14, 1899, became a law, under constitutional provision, without the governor's approval, Stats. and Amdts. 1899, p. 96; May 11, 1917, Stats, and Amdts. 1917, p. 427. In effect July 27,

1917. 1. Constitutionality. On the theory that flict with section 1, article XIII of the constithe sum total of the value of the shares of tution, which declared that all property stock in a corporation is the equivalent should be taxed in proportion to its value, of the value of all the property of every and defined the word "property"as including kind, including franchises, this section, pro- "stocks."-Bank of California Nat'l Ass'n v. hibiting any assessment of the shares of Roberts, 173 Cal. 398, 160 Pac. 225. stock of state corporations is not in con

8 3609. NATIONAL BANK STOCK TO BE ASSESSED. DEDUCTIONS [repealed].

History: Enactment approved March 14, 1899, became a law, under constitutional provision, without governor's approval, Stats. and Amdts. 1899, p. 96; repealed May 11, 1917, Stats. and Amdts. 1917, p. 428. In effect July 27, 1917.

$3610. SAME. ASSESSOR'S DUTY IN ASSESSING [repealed).

History: Enactment approved March 14, 1899, became a law, under constitutional provision, without governor's approval, Stats, and Amdts. 1899, p. 96; repealed May 11, 1917, Stats. and Amdts. 1917, p. 428. In

effect July 27, 1917. 83611.

ficial ownership of the property is in the

vendee pending payment of the purchase 1. Exemption of church property.-Where

price, and the church's use and occupation an executory contract for the purchase and

is that of a tenant, and where such relationsale of real property belonging to a church

ship exists at the time of the assessment provides that the church is to have the

of the property for the purposes of taxation, possession of the property for a designated

the property is not exempt therefrom under period upon the payment in lieu of rent of a

section 142 of article XIII of the constitution. stipulated rate of interest upon the paid-up

-Havens v. Alameda County, 30 Cal. App. instalments of the purchase price, the bene

206, 157 Pac. 821.

CHAPTER III.

ASSESSMENT OF PROPERTY. [EDITORIAL NOTE: Sections 3664 to 3671 repealed by substitution. See post “Sec. 38.'']

§ 3627. Property, how assessed.
$3628. Assessment of taxable property.
$3629. Statement to be demanded by assessor; what statement to contain.
8 3641. Property of firm or corporation assessed where situated [repealed].
§ 3642. Ferries and toll-bridges between two counties, how assessed.
§ 3650. Property, how listed. [Assessment-book.]
$3663. Water ditches and toll-roads, how assessed.
$3664. Taxes for state purposes [new].
$ 3664a. Public utilities to pay state tax (new).
$3664b. Tax on gross premiums of insurance companies (new).
§ 3664c. Tax on bank stock (new).
§ 3664d. Assessment of tax on franchise [new].
8 3665. Municipal franchises and privileges [new].
§ 3665a. “Gross receipts from operation" defined [new].
§ 3665b. “Operative property” (new).
$ 3665c. Annual report by companies (new).
$3666. Notice by assessor of property regarded as non-operative (new).
$3666a. Report by insurance commissioner [new].
$3666b. Statement by bank [new].
8 3666c. Report on corporations by secretary of state [new].
§ 3667. Report by holders of franchises [new].
$ 3667a. Report by assessor or auditor [new].

3667b. Estimates by state board of equalization when no report furnished [new]. § 3667c. Extension of time for report [new]. $3668. Assessment and levy of taxes [new]. $3668a. Record of assessments for state taxes (new). $3668b. Taxes payable when [new]. $3668c. Taxes lien on property and franchises (new). $3669. Taxes paid to state treasurer [new]. 8 3669a. Action for recovery of taxes (new). $3669b. Reassessment (new). 8 3669c. Suspension of corporate powers on failure to pay taxes [new]. 8 3669d. Procedure for relieving forfeiture [new]. $ 3669e. Powers of state board of equalization (new). § 3670. Equalization of assessments on real estate of banks [new]. 8 3670a. Equalization of assessments on real estate of insurance companies [new] $ 3670b. Segregation by assessor [new]. § 3670c. Money credited to what fund [new]. $3671. Reimbursement of counties until 1918 [new].

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