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4. (Repayment of excess.] Any excess paid by the controller to a county, city and county, city, town, or to a county or city and county or any township or district, over and above the state's share of the amount actually expended by such county, city and county, city, town, township or district, to pay the interest and principal of said bonded indebtedness in any year, shall be repaid to the state in such manner as the controller shall direct

History: Enacted May 11, 1917, Stats, and Amdts. 1917, p. 367. In effect immediately.

§ 3671. REIMBURSEMENT OF COUNTIES UNTIL 1918. Until the year one thousand nine hundred eighteen the state shall reimburse any and all counties which sustain loss of revenue by the withdrawal of railroad property from county taxation for the net loss in county revenue occasioned by the withdrawal of railroad property from county taxation in the manner, at the times, and in the amounts specified in an act of the thirty-ninth session of the legislature entitled "An act to provide for the reimbursement of counties in this state which sustain net loss of revenue by the withdrawal of railroad property from county taxation, under the provisions of section fourteen of article thirteen of the constitution of this state," or any act or acts amendatory thereof or supplementary thereto.

History: Enactment approved March 19, 1883, Stats. and Amdts. 1883, p. 72; amended March 19, 1907, Stats, and Amdts. 1907, p. 693, Kerr's Stats, and Amdts. 1906-7, p. 173; March 13, 1909, Stats. and Amdts. 1909, p. 359; repealed May 11, 1917, Stats. and Amdts. 1917, p. 336, and present section enacted May 11, 1917, Stats, and Amdts. 1917, p. 369. In effect immediately.

83671a. EXPENSES OF COUNTY TREASURER. The provisions of section three thousand eight hundred seventy-six of the Political Code shall not apply to the settlements made with the state treasurer under sections three thousand six hundred seventy c and three thousand six hundred seventy-one of this code, but the county board of supervisors may if it deem necessary allow the county treasurer the actual expenses incurred in collecting the money due the county from the state.

History: Enacted May 11, 1917, Stats. and Amdts. 1917, p. 369. In effect immediately.

83671b. REIMBURSEMENT OF DISTRICTS. The board of supervisors of each county shall in the month of September of each year determine the amount of loss to each district in the county where loss is occasioned in such district by the withdrawal from local taxation of property taxed for state purposes only, and in the month of December next thereafter shall reimburse such district from the general funds of the county for one-half of such loss, and in the month of May next thereafter shall reimburse such district from the general fund of the county for the remaining one-half of such loss.

History: Enacted May 11, 1917, Stats, and Amdts. 1917, p. 369. In effect immediately.

8 3671c. TAX TO MEET DEFICIENCY IN STATE REVENUE. Any tax required to be levied for state purposes as provided in subdivision (e) of section fourteen of article thirteen of the constitution as amended the eighth day of November in the year one thousand nine hundred ten, to meet any deficiency in the state revenue shall be assessed, levied and collected on all property in the state, not exempt from taxation including the classes of property enumerated in section fourteen of article thirteen of the constitution of this state, under the provisions of the Political Code relating to the assessment, levy and collection of state and county taxes as said provisions were in force on the seventh day of November in the year one thousand nine hundred ten.

History: Enacted May 11, 1917, Stats. and Amdts. 1917, p. 369. In effect immediately.

8 3671d. LAWS IN EFFECT. All laws in force prior to the eighth day of November in the year one thousand nine hundred ten, relating to taxation, in so far as said laws may be necessary for the assessment, levy, and collection of state, county, city and county, municipal or district taxes, or in so far as said laws may be necessary for the assessment, levy and collection of the taxes for state purposes, on all the property in the state, not exempt from taxation, to meet a deficiency in the revenues for the support of the state government, or to pay the principal and interest of any bonded indebtedness created and outstanding by any city, city and county, county, town, township, or district, both as provided in subdivision (e) of section fourteen of article thirteen of the constitution as amended on the eighth day of November in the year one thousand nine hundred ten shall be and remain, for such purposes, in full force and effect.

History: Enacted May 11, 1917, Stats. and Amdts. 1917, p. 370. In

effect immediately. Sec. 38. [Legislative construction-Substitute act.] This act is a revision of and substitute for the act entitled “An act to carry into effect the provisions of section fourteen of article thirteen of the constitution of the State of California as said constitution was amended November 8, 1910, providing for the separation of state from local taxation, and providing for the taxation of public service and other corporations, banks and insurance companies for the benefit of the state, all relating to revenue and taxation," approved April 1, 1911, and amendments thereof; provided, however, that nothing herein contained shall affect any tax heretofore levied or assessed in accordance with the provisions of said act and amendments thereof; and provided, further, that all laws in force prior to the taking effect of this act and providing for the levy and collection of such taxes shall, for the purpose of the collection of such taxes, remain in full force and effect.

Sec. 39. [In effect when.] This act, inasmuch as it provides for a tax levy, shall, under the provisions of section one of article four of the constitution, take effect immediately.

History: Enacted May 11, 1917, Stats, and Amdts. 1917, p. 370. In

effect immediately. 8 3672.

Monday in July, and in contemplation of law 1. Time for equalization.-The board of there

not be a complete assessment supervisors can not hold its meeting to roll until the business of equalization is examine the assessment-book and equalize completed.—Bryant v. Orange County Superthe assessment of property until the first visors, 32 Cal. App. 495, 163 Pac. 341.

can

CHAPTER IV.

EQUALIZATION OF TAXES.

ARTICLE I.

COUNTY BOARDS OF EQUALIZATION.
8 3678. County auditor must furnish abstract of mortgages.
8 3679. Supervisors may use records in equal assessments [repealed].

8 3678. COUNTY AUDITOR MUST FURNISH ABSTRACT OF MORTGAGES. To assist the assessor in the performance of his duties, the auditor must annually transmit to the assessor, within ten days after the first Monday in March of each year, a complete and true statement of all property which has been redeemed under or by virtue of any sale made to the state for delinquent taxes, together with a complete and true statement of all property sold to the state and remaining unredeemed.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 15; March 18, 1895, Stats, and Amdts. 1895, p. 318; March 19, 1907, Stats, and Amdts. 1907, p. 693, Kerr's Stats. and Amdts. 1906-7, p. 173; May 11, 1917, Stats. and Amdts. 1917, p. 430. In effect July 27, 1917.

8 3679. SUPERVISORS TO USE RECORDS IN EQUALIZING ASSESSMENTS [repealed).

History: Enacted March 12, 1872; amended March 22, 1880, Code
Amdts. 1880 (Pol. C. pt.), p. 16; repealed May 11, 1917, Stats. and

Amdts. 1917, p. 430. In effect July 27, 1917. 8 3680.

be given, there is nothing in the law to 1. Construction. — The failure to stamp make the giving of such notice essential, all bills and statements as provided herein and no rights of the taxpayer are violated. is not fatal, for even though it be urged -Bruschi v. Cooper, 30 Cal. App. 682, 159 that it was intended as a notice required to Pac. 728.

ARTICLE II.

STATE BOARD OF EQUALIZATION.
$ 3700a. Salary of secretary of state board of equalization [new].

$ 3701. Duty of secretary. 8 3700a. SALARY OF SECRETARY OF STATE BOARD OF EQUALIZATION. The annual salary of the secretary of the state board of equalization is four thousand dollars, payable monthly in the same manner as the salaries of other state officers are paid.

History: Enactment approved May 14, 1917, Stats, and Amdts. 1917,

p. 473. In effect July 27, 1917. 8 3701. DUTY OF SECRETARY. It shall be the duty of the secretary to keep an accurate record of the proceedings of the board in a book specially provided for such purpose. When required by the board or the chairman he shall visit the several counties and collect data and information relative to the assessment of property therein, or the railway property therein, and consult and advise with all officers charged with enforcement of the revenue laws, and report such data and information to the board. To prepare, biennially, the report of the board to the governor, and when printed, to distribute such report, as required by law and as directed by the board. To do and peform all other acts and things enjoined by law or required by the board. The secretary is a civil executive officer and is authorized to administer and certify oaths in any county in the state.

History: Original section enacted March 12, 1872, and repealed April 1, 1876, Code Amdts. 1875-6, p. 14. A new section approved March 15, 1883, Stats. and Amdts. 1883, p. 374, which was repealed and present section approved March 19, 1907, Stats, and Amdts. 1907, p. 696, Kerr's Stats, and Amdts. 1906-7, p. 176; amended May 11, 1917, Stats. and Amdts. 1917, p. 430. In effect July 27, 1917.

CHAPTER V.

LEVY OF TAXES.

§ 3714. Supervisors to regulate county rate of taxation.
$ 3714a. Statement of tax-rate sent to controller [new].
$ 3719. Levy of state school-tax (repealed).

8 3714. SUPERVISORS TO REGULATE COUNTY RATE OF TAXATION. The board of supervisors of each county must on the first Tuesday after the first Monday of September of each year, fix the rate of county taxes, designating the number of cents levied for each fund on each one hundred dollars of property, and must levy the state and county taxes upon the taxable property in the county;

[Limit for bonded indebtedness.] provided, that it shall not be lawful for any board of supervisors of any county in the state to levy, nor shall any tax greater than fifty cents on each one hundred dollars of property be levied and collected in any one year, to pay the bonded indebtedness, or judgment arising therefrom, of this state, or of any county or municipality in this state.

History: Enacted March 12, 1872; amended March 22, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 16, and April 12, 1880, Code Amdts. 1880 (Pol. C. pt.), p. 50; March 31, 1891, Stats, and Amdts. 1891, p. 445; February 28, 1895, Stats. and Amdts. 1895, p. 322; June 4, 1915, Stats. and Amdts. 1915, p. 1169; May 20, 1917, Stats, and Amdts. 1917, p. 13. In effect July 27, 1917.

8 3714a. STATEMENT OF TAX-RATE SENT TO CONTROLLER. When the board of supervisors of each county, and city and county shall have fixed the rate of county, or city and county taxation, the clerk of the board of supervisors must, within three days after such rate has been fixed, transmit by mail, postage paid, to the controller, in such form as the controller shall direct, a statement of the rate of taxation levied by the board of supervisors for county, or city and county taxation. If the clerk fails to transmit such statement in the time herein provided for, he shall forfeit to the state one thousand dollars, to be recovered in an action brought by the attorney general, in the name of the controller.

History: Enactment approved May 11, 1917, Stats, and Amdts. 1917, p. 430. In effect July 27, 1917.

8 3719. LEVY OF STATE SCHOOL-TAX (repealed).

History: Enactment approved March 13, 1874, Code Amdts. 1873-4, p. 84; amended March 28, 1895, Stats, and Amdts, 1895, p. 322; repealed May 11, 1917, Stats. and Amdts. 1917, p. 431. In effect July 27, 1917.

CHAPTER VI.

DUTIES OF THE AUDITOR IN RELATION TO REVENUE.

$ 3728. Auditor to prepare duplicate statement, showing what. $ 3734. Tax-collector charged with full amount of taxes levied; statement transmitted to

controller.

8 3728. AUDITOR TO PREPARE DUPLICATE STATEMENT, SHOWING WHAT. The auditor must, on or before the second Monday in August in 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 number of acres of land.
2. The total value of all property.

3. The value of real estate.
4. The value of improvements thereon.
5. The value of personal property, exclusive of money.
6. The amount of money.
7. Such other information as the state board of equalization may require.

History: Enacted March 12, 1872; amended March 31, 1891, Stats.
and Amdts. 1891, p. 446; March 28, 1895, Stats. and Amdts. 1895, p. 322;
April 1, 1897, Stats, and Amdts. 1897, p. 429; May 11, 1915, Stats, and

Amdts. 1915, p. 431. In effect July 27, 1917. 8 3731.

passes no title if at the time of the sale 1. Construed not mandatory.-A tax as- no affidavit of the auditor as required herein sessment is not invalid by reason of the had been made or attached to the corrected failure of the county auditor to comply with assessment book for the year in which the the requirements hereof, as the computing delinquent tax purports to have been levied. and entering into a separate money column —Moyer v. Wilson, 166 Cal. 261, 135 Pac. in the assessment books the sums paid as a 1125. tax and placing in their proper columns the 2. Time to make and attach affidavit. amounts due in instalments is no part of The making and attaching the affidavit rethe levy, but merely a step in the process quired is essential to the validity of the of the collection of taxes.--People's Water sale to the state and the annexing thereof Co. v. Boromeo, 31 Cal. App. 270, 160 Pac. must be made at least prior to the sale.574.

Brady v. Davis, 168 Cal. 259, 142 Pac. 45.

3. And can not be attached after a sale 3732

has been made so as to validate it.-Moyer 1. Efect of fallure to attach affidavit,

v. Wilson, 166 Cal. 261, 135 Pac. 1125. An attempted sale for delinquent taxes

$ 3734.

TAX-COLLECTOR CHARGED WITH FULL AMOUNT OF TAXES LEVIED; STATEMENT TRANSMITTED TO CONTROLLER. On delivering the assessment book to the tax-collector, the auditor must charge the tax-collector with the full amount of the taxes levied, and forthwith transmit by mail to the controller of state, in such form as the controller may prescribe, a statement of the amount so charged. Any auditor failing to forward such statement to the controller within ten days after the roll has been delivered to the tax-collector, forfeits to the state one thousand dollars, to be recovered in an action brought by the attorney general, in the name of the controller.

History: Enacted March 12, 1872; amended March 9, 1883, Stats.
and Amdts. 1883, p. 72; March 28, 1895, Stats, and Amdts. 1895, p. 323;
April 1, 1897, Stats. and Amdts. 1897, p. 430; May 11, 1917, Stats, and
Amdts. 1917, p. 431. In effect July 27, 1917.

CHAPTER VII.

COLLECTION OF PROPERTY-TAXES.

$ 3753. Settlement of tax-collector with auditor; when made; form of. $ 3757. When taxes become delinquent. Second instalment [repealed). $ 3769a. Land sold for taxes encumbered by trust deed or mortgage (repealed]. $3787. Tax-deed, what recitals in are conclusive evidence. $3804b. Property assessed by two or more counties. Cancellation of double assessment [new]. $ 3818[a]. Partial redemption.

8 3752.

7-9. Proceedings to collect tax. COLLATERAL-INHERITANCE OR SUCCES

10-12. Property subject to tax. SION-TAX.

13–15. Valuation of property-As of what

time determined. 1. As to nature of tax. 2, 3. Appointment and duties of tax

1. As to nature of tax-The inheritanceappraiser.

tax is a charge upon succession by in4. Constitutionality-Double taxation. heritance or transfer by will.—McDougald v. 5. Construction of act.

Low, 164 Cal. 107, 127 Pac. 1027, 1028. 6. Conveyance by husband to wife prior

Appointment and duties of

taxto passage of act.

appraiser.—While there is no compulsion in

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