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§ 3670b. SEGREGATION BY ASSESSOR. Each county, city and county, city, and district assessor must segregate on his assessment roll, as directed by the state board of equalization:

1. [Assessments by state board of equalization.] The assessments made by the state board of equalization, and apportioned to the county, city and county, city, town, township, or district, upon the franchises, roadway, roadbed, rails and rolling stock of all railroads operated in more than one county in this state under the provisions of the Political Code as the same existed and were in force on the seventh day of November in the year one thousand nine hundred ten; and

2. [Assessments by assessors. The assessments made by said assessors of any other property enumerated in subdivisions (a), (b), and (d) of section fourteen of article thirteen of the constitution of this state, which is located in the county, or city and county, or any city, town, township, or district in which it is subject to taxation for paying the principal and interest of any bonded indebtedness created and outstanding by any city, city and county, county, town, township, or district prior to the eighth day of November in the year one thousand nine hundred ten, as provided in subdivision (e) of section fourteen of article thirteen of the constitution of this state.

Immediately upon completion of the assessment and equalization of property for the purposes of taxation in each year the auditor or clerk of each county, city and county, city, town, or district must transmit to the state board of equalization a duplicate of that part of the assessment roll containing the assessments and apportionments referred to in paragraphs one and two of this section.

[Equalization of assessments.] Whenever the state board of equalization is satisfied after investigation that any county, city, or other assessor, or board of equalization, has assessed for taxation to pay the principal and interest of any bonded indebtedness created and outstanding by any county, city and county, city, town, township, or district prior to the eighth day of November in the year one thousand nine hundred ten, as provided in subdivision (e) of section fourteen of article thirteen of the constitution of this state, any of the property taxed exclusively for state purposes as provided in subdivisions (a), (b) and (d) of section fourteen of article thirteen of the constitution of this state, or has assessed for purposes of county, city and county, city, or district taxation the property other than the franchise of any company taxable for a franchise under subdivision (d) of said section and article of the constitution, above its full cash value and has thereby unjustly reduced the amount of taxes due the state on such property, said state board shall, under such rules of notice to the clerk of the board of supervisors of the county, or city and county, or to the city clerk of the city, affected thereby as the board shall deem reasonable, equalize the assessed value of such property, and shall issue an order to said assessor or board of equalization and to the county or city auditor or clerk of the county, city and county, or city in which the property is located, fixing the assessed value of such property.

The value so equalized and assessed, and no other, shall be deemed the value of said property, and its assessment for taxes levied to pay the principal and interest of any such outstanding bonded indebtedness, and in the case of companies taxable for a franchise under said subdivision (d) of said section and article of the constitution shall be deemed the value of the said property, and its assessment for taxes for county, city and county, municipal and district purposes.

[Separate tax rate for bonded indebtedness.) When making the tax levy and fixing the rates of taxation for county, city and county, city, town, township, or district purposes, the board of supervisors of any county, or city and county, and the corresponding authority in any city, having bonded indebtedness issued and outstanding on the eighth day of November in the year one thousand nine hundred ten, shall fix the tax rate for such bonded indebtedness separate and apart from all other tax rates, whether for subsequent bonded indebtedness or for other purposes.

[Payment by controller to county treasurer.] The county, city and county, or city auditor or clerk shall extend on the assessment roll against the assessments segregated as herein provided, the taxes necessary to pay the principal and interest of said bonded indebtedness at the same rate as said taxes for payment of principal and interest of said outstanding bonded indebtedness shall be levied upon the other classes of property within the same county, city and county, city, town, township, or district, and the amount of each such taxes shall be certified by said auditor or clerk to the controller and the amount so certified shall then be credited by the controller to the county, city and county, city, town, township, or district to which it is due; and said amount shall be paid by said controller to the treasurer of such county, or city and county as provided in section three thousand six hundred seventy c of this code, and upon such payment said treasurer shall forthwith certify such fact to the tax collector who shall thereupon mark upon the assessment roll the date of payment and the words "paid by the state treasurer.” The city clerk or auditor shall in the certificate mentioned in this paragraph also state the date when taxes in such city shall become delinquent.

History: Enacted May 11, 1917, Stats. and Amdts. 1917, p. 366. In effect immediately.

8 3670c. MONEY CREDITED TO WHAT FUND. 1. The controller shall out of the taxes collected by him under the provisions of section fourteen of article thirteen of the constitution of this state and the provisions of the sections of this code applicable thereto, credit to the fund created by an act of the thirty-ninth session of the legislature entitled: "An act appropriating money for the purpose of payment of that part of the principal and interest of any bonded indebtedness created and outstanding by any city, city and county, county, town, township or district on the eighth day of November in the year one thousand nine hundred ten, which is provided for in section fourteen of article thirteen of the constitution of this state, and as provided in an act of the thirty-ninth session of the legislature 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 for the benefit of the state, all relating to revenue and taxation,'” or any act or acts amendatory thereof or supplementary thereto, the money due to each county, city and county, city, town, township, or district on account of taxes to pay the principal and interest of any bonded indebtedness created and outstanding by any city, city and county, county, town, township or district, on the eighth day of November in the year one thousand nine hundred ten.

2. [Time for settlements with county treasurer.] The controller shall in the months of October and March in each year settle with the treasurer of each county and city and county for the money collected by said controller under this section, for the moneys due said county or city and county and the townships and districts within such county or city and county, in the same manner as settlements are made between the county or city and county treasurers and the controller as provided for in section three thousand eight hundred sixty-six of this code.

3. [Settlement with city and town treasurers.] The controller shall at the same times, settle with each city and town for the moneys due such city or town for the purposes mentioned in this section, and when ready for such settlement shall notify the city or town treasurer of the amount of money due the city or town for said purposes, and that upon receipt of proper authority so to do, he will forward to said city or town treasurer a warrant for the amount thereof; provided, however, that upon receipt of notice from any such city or town treasurer that any bond issue matures for principal or interest before the date of such settlement, which notice shall state the amount thereof due from the state and the date of maturity, and that said amount due from the state is required in order to pay the same, the said controller must, before said date of maturity, forward his warrant to such city or town treasurer in the manner above provided for the amount ascertained by him to be due. The treasurer of the county or city and county shall forthwith, upon receipt by him of the moneys so hereinbefore directed to be paid by said controller, credit the amount so received by him to the county, city and county, township or district, respectively entitled thereto, and pay the same in the manner provided by law.

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.

§ 36718. 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.

§ 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. § 3672.

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

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 equalizing 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.

§ 3680.

1. Construction, — The failure to stamp all bills and statements as provided herein is not fatal, for even though it be urged that it was intended as a notice required to

be given, there is nothing in the law to make the giving of such notice essential, and no rights of the taxpayer are violated. --Bruschi v. Cooper, 30 Cal. App. 682, 159 Pac. 728.

ARTICLE II.

STATE BOARD OF EQUALIZATION.

$ 3700a. Salary of secretary of state board of equalization [new].

§ 3701. Duty of secretary. $ 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.

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