Chapter 4.28
DELINQUENCY AND SALE
Sections:
4.28.010 First installment delinquent when.
4.28.020 Second installment delinquent when.
4.28.030 Delinquency—Penalty generally.
4.28.040 Delinquency—Additional penalty.
4.28.050 Time extensions.
4.28.060 Assessment and delinquency evidence.
4.28.070 Delinquencies list—Publication generally.
4.28.080 Delinquencies list—Contents.
4.28.090 Delinquencies list—Only one required.
4.28.100 Delinquencies list—Accompanying notice.
4.28.110 Delinquencies list—Publication method.
4.28.120 Sale—Notice—Error—Republication.
4.28.130 Sale—Place designation.
4.28.140 Sale—Time.
4.28.150 Sale—Postponement.
4.28.160 Sale—Procedure.
4.28.170 Delinquency—Payment by property owner before sale.
4.28.180 Continuing assessments until deed transfer.
4.28.190 Delinquencies after sale—Inclusion in list.
4.28.200 Delinquencies after sale—Resale.
4.28.210 Sale certificate—Preparation—Contents.
4.28.220 Sale certificate—Actions before delivery.
4.28.230 Sale certificate—Delivery—Recording.
4.28.240 Sale certificate—Lien vests with district after recordation.
4.28.250 Property subject to delinquencies—Injury prohibited.
4.28.260 Ownership errors not to affect sale.
4.28.010 First installment delinquent when.
The first installment of taxes, which includes all personal property taxes and one-half of the taxes on real property, if unpaid, is delinquent at six p.m. on the second day in January following the lien date. (Ord. 5 § 120, 1961)
4.28.020 Second installment delinquent when.
The second installment of taxes, which is the second one-half of taxes on real property, if unpaid, is delinquent at six p.m. on the first day of the following July. (Ord. 5 § 121, 1961)
4.28.030 Delinquency—Penalty generally.
After the first installment of taxes has become delinquent, the collector shall collect thereon, for the use of the district, a penalty of five percent thereof, and after the second installment of taxes has become delinquent, the collector shall collect thereon, for the use of the district, a penalty of five percent thereof, in both instances rejecting fractions of a cent. (Ord. 5 § 122, 1961)
4.28.040 Delinquency—Additional penalty.
The collector shall collect, in addition to the taxes and penalties due on property the taxes on which are delinquent, fifty cents on each parcel of land separately assessed and delinquent on the second day of July. (Ord. 5 § 123, 1961)
4.28.050 Time extensions.
If any duty relating to the assessment, levy and collection of taxes is performed subsequent to the latest time it should have been performed, the time within which all duties consequent upon the performance of the preceding duty are to be performed shall be extended to allow the elapsing of the intervals required to elapse between the performance of the duties, and taxes shall not become delinquent for at least thirty days after the first publication of notice that the taxes are due and payable. (Ord. 5 § 124, 1961)
4.28.060 Assessment and delinquency evidence.
The assessment roll, a copy of any portion of it certified by the collector, or the published list of delinquencies, showing unpaid taxes against any property, is prima facie evidence of the assessment, the property assessed, the delinquency, the amount of taxes due and unpaid, and compliance with all forms of law relating to the assessment, equalization and levy of the taxes. (Ord. 5 § 125, 1961)
4.28.070 Delinquencies list—Publication generally.
The collector shall commence to publish the list of delinquencies on or before the eighth day of August. (Ord. 5 § 126, 1961)
4.28.080 Delinquencies list—Contents.
The published list of delinquencies shall contain all of the following information relating to each parcel of property separately assessed on which the tax is delinquent:
A. The name of the assessee;
B. The description of the property;
C. The total amount due, which shall be the aggregate of taxes and costs due thereon. (Ord. 5 § 127, 1961)
4.28.090 Delinquencies list—Only one required.
There need be no delinquent list other than the published list of delinquencies. (Ord. 5 § 128, 1961)
4.28.100 Delinquencies list—Accompanying notice.
The collector shall publish with the list of delinquencies a notice specifying:
A. That unless the delinquent taxes and the costs and penalties are paid, the real property upon which the taxes are a lien will be sold to the district;
B. The time and place of the sale. (Ord. 5 § 129, 1961)
4.28.110 Delinquencies list—Publication method.
The list of delinquencies and notice shall be published once a week for three successive weeks in a newspaper published in the district or, if there is none, one published in the county in which the district is situated. (Ord. 5 § 130, 1961)
4.28.120 Sale—Notice—Error—Republication.
If any error should occur in the publication of the notice of the sale of any delinquent property which might invalidate a sale, and the error is discovered prior to sale, the collector shall at once republish the notice of the sale and items of the list of delinquency as to the property affected by the error, making the republication conform to this chapter. (Ord. 5 § 131, 1961)
4.28.130 Sale—Place designation.
The place of the delinquent sale shall be at a point designated by the collector, within the district. (Ord. 5 § 132, 1961)
4.28.140 Sale—Time.
The time of the delinquent sale shall be not less than twenty-one nor more than twenty-eight days from the date of the first publication of the notice of the delinquent sale. (Ord. 5 § 133, 1961)
4.28.150 Sale—Postponement.
The collector may postpone the time of the delinquent sale from day to day, but the sale shall be made within three weeks from the time fixed in the notice of the sale and he shall give notice of the time and place to which the sale is continued at the time and place fixed for the sale in the publication. If any sale is stayed by legal proceedings, the time during which the sale is stayed shall not be part of the time limited for making the sale. (Ord. 5 § 134, 1961)
4.28.160 Sale—Procedure.
On the day and hour fixed for the sale in the published notice or on a subsequent day to which the collector may have postponed it, the collector shall sell to the district all property upon which any district taxes, penalties and costs have not been fully paid. Thereupon the collector shall make in appropriate columns on the assessment roll opposite each parcel of land sold an entry “Sold to the District,” the date of sale and the total amount for which the property was sold. (Ord. 5 §§ 135, 136, 1961)
4.28.170 Delinquency—Payment by property owner before sale.
At any time on the day of the sale the owner or person in possession of any property offered for sale may pay the taxes, penalties and costs accrued against the property. (Ord. 5 § 137, 1961)
4.28.180 Continuing assessments until deed transfer.
Property sold to the district shall be assessed each year subsequent to the sale for district taxes until a deed is made to the district therefor, in the same manner as if it had not been sold to the district. (Ord. 5 § 138, 1961)
4.28.190 Delinquencies after sale—Inclusion in list.
If after sale to the district subsequent taxes become delinquent, the property shall be included in the published delinquent list for the year in which the taxes are delinquent. (Ord. 5 § 139, 1961)
4.28.200 Delinquencies after sale—Resale.
If subsequent taxes remain unpaid on the day and hour of the sale for delinquent taxes, sale shall again be made to the district pursuant to this chapter. (Ord. 5 § 140, 1961)
4.28.210 Sale certificate—Preparation—Contents.
After the delinquent sale the collector shall make out in duplicate and sign a certificate of sale for each parcel separately assessed and sold, dated on the date of the sale, setting forth all of the following:
A. The name of the assessee, if known;
B. A description of the land sold;
C. A statement that it was sold to the district for delinquent taxes, giving the year and the amount of the tax, penalties and costs;
D. When the district will be entitled to a deed. (Ord. 5 § 141, 1961)
4.28.220 Sale certificate—Actions before delivery.
Before delivering any certificate of sale, the collector shall enter in a book the description of the land sold corresponding to the description thereof in the certificate, the date of the sale, regularly number the description on the margin of the book, and put a corresponding number on each certificate. (Ord. 5 § 142, 1961)
4.28.230 Sale certificate—Delivery—Recording.
Of each of the duplicate certificates of sale, one copy shall be delivered to the district and the other recorded in the office of the county recorder of the county in which the land is situated. (Ord. 5 § 143, 1961)
4.28.240 Sale certificate—Lien vests with district after recordation.
On recording the certificate of sale with the county recorder, the lien of the taxes vests with the district and is only divested by the redemption of the property, except that the lien may be partially divested by partial redemption. (Ord. 5 § 144, 1961)
4.28.250 Property subject to delinquencies—Injury prohibited.
Every person who does any act tending permanently to impair the value of property sold to a district for delinquent taxes is guilty of a misdemeanor, except that this section shall not apply when property has been redeemed from sale or has been sold and disposed of by the district. (Ord. 5 § 145, 1961)
4.28.260 Ownership errors not to affect sale.
When property is sold for taxes correctly imposed on it as the property of a particular person, no misnomer of the owner or supposed owner or any other mistake relating to the ownership of it affects the sale or renders it void or voidable. (Ord. 5 § 146, 1961)