acquiring the information required by this title. [Amendment approved 1909; Stats. 1909, p. 372.] Legislation § 3700. 1. Enacted March 12, 1872, and then specified the salaries of members, merely. 2. Repealed by Code Amdts. 187576, p. 14. 3. Enacted by Code Amdts. 1880, p. 27, and then specified the salary of the clerk, as well as that of the members (compare Legislation § 3701, infra.) 4. Amended by Stats. 1907, p. 696. 5. By Stats, 1909, p. 372. § 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. He shall apportion all mortgages for assessment purposes, joint between two or more counties; keep a record of such apportionments; when such apportionments are complete for the year he shall report such fact to the board, and the board, if satisfied as to the correctness of such apportionments and report, shall cause to be entered an order on its minutes approving such apportionments and adopting the same as the act of 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 perform 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. Legislation § 3701. 1. Enacted March 12, 1872, and then specified the salary of the clerk, merely. 2. Repealed by Code Amdts. 187576, p. 14. 3. Enacted by Stats. 1883, p. 374, specifying merely the salary of the clerk; the act containing a repealing section, reading, "Sec. 2. So much of § 3700 of said Code as conflicts with this act is repealed" (compare Legislation § 3700 supra). 4. Repealed by Stats. 1907, p. 696, 5. Re-enacted by Stats. 1907, p. 696. Compare, supra, Legislation § 3700. § 3702. Traveling expenses of board. Office and incidentals. The members of the board and secretary are entitled to their actual traveling expenses, and for contingent clerical assistance, while traveling, incurred by them in the discharge of their duties, the amount to be audited and allowed by the board of examiners, and the sum of six thousand dollars for each fiscal year is hereby continuously appropriated out of the general fund of the state treasury, to pay the same. The secretary of state must assign an office for the board in the State Capitol, in which must be transacted all its business, except as in its nature must be transacted elsewhere. He must supply it with stationery, fuel, light, and modern office furniture and supplies, and the superintendent of state printing must execute its orders for printing. [Amendment approved 1907; Stats. 1907, p. 697.] Legislation § 3702. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1875-76, p. 13. 3. By Code Amdts. 1880, p. 27. 4. By Stats. 1887, p. 56. 5. By Stats. 1907, p. 697. § 3703. Official bonds of members of the board. [Repealed 1876; Code Amdts. 1875-76, p. 14.] Legislation § 3703. 1. Enacted Code Amdts. 1875-76, p. 14. March 12, 1872. 2. Repealed by § 3704. Duty of board upon failure of county boards to appoint assɛssors, etc. [Repealed 1901; Stats. 1901, p. 51.] Legislation § 3704. 1. Added by act of April 1, 1872. 2. Amended by Stats. 1895, p. 321. 3. Repealed by Stats. 1901, p. 51. § 3705. State board may extend time. The state board of equalization may, by an order entered upon its minutes, and certified to the county auditor of any county, extend, for not exceeding twenty days, the time fixed in this title, for the performance of any act, by the county assessor, county auditor, or county boards of equalization; provided, however, that in cases of conflagration or other public calamity within the state, the state board of equalization may, by an order entered upon its minutes, and certified to the county auditor of any county, extend, for not exceeding forty days, the time fixed in this title for the performance of any act in this section provided; and wherever any act to be performed or required by the laws of the state to be performed, by the state board of equalization is dependent for its performance on the act of any other official or officials, which act or acts on the part of said other official or officials shall be extended under the provisions of this section, then and in that event, the state board of equalization shall have the same extension of time in which to perform the act so required of it by law, as given to said official or officials. [Amendment approved 1906; Stats. Ex. Sess. 1906, p. 76.] Legislation § 3705. 1. Added by act of April 1, 1872. 2. Amended by Stats. 1895, p. 322. 3. By Stats. Extra Sess. 1906, p. 76. § 3713. Levy of state taxes. § 3714. § 3715. § 3716. CHAPTER V. Levy of Taxes. County tax rate. Tax to pay bonds. When the supervisors fail to levy such taxes, etc. Tax to operate as a judgment or lien against property. Tax on personal property a lien on real property. §3718. Tax on real property and tax on improvements a lien on both. §3719. Levy of state school tax. § 3717. § 3713. Levy of state taxes. The state board of equalization must, for state purposes, for the sixty-first and sixty-second fiscal years, fix such an ad valorem rate of taxation upon each one hundred dollars in value of taxable property in this state as, after allowing five per cent for delinquencies in collection of taxes, as provided in section three thousand six hundred and ninety-six of the Political Code, will raise for the sixty-first fiscal year: First-For the general fund, four million twenty-five thousand dollars. Second-For the school fund, three million one hundred ninety-nine thousand three hundred and thirty-six dollars. Third-For the high school fund, three hundred sixty-four thousand five dollars. Fourth-For the interest and sinking fund, one hundred forty-one thousand four hundred thirty-five dollars. And for the sixty-second fiscal year: First-For the general fund, three million five hundred seventy-five thousand dollars. Second-For the school fund, three million one hundred ninety-nine thousand three hundred thirty-six dollars. Third-For the high school fund, three hundred sixty-four thousand five dollars. Fourth-For the interest and sinking fund, one hundred forty-one thousand four hundred thirty-five dollars. [Amendment approved 1909; Stats. 1909, p. 755.] Fixing state tax rate: See Ante, §§ 3692, 3696. Legislation § 3713. 1. Enacted March 12, 1872. 2. Amended by Stats. 1871-72, p. 886. 3. By Code Amdts. 1873-74, p. 160. 4. By Code Amidts. 1875-76, p. 60. 5. By Code Amdts. 1877-78, p. 67. 6. By Code Amdts. 1880, p. 65. 7. By Stats. 1881, p. 123. 8. By Stats. 9. By Stats. 1891, p. 470. 14. By Stats. 1901, p. 595. 19. By Stats. 1887, p. 151. 12. By Stats. 1897, p. 247. 17. By Stats. 1907, p. 877. 10. By Stats. 1889, p. 346. 1893, p. 300. 13. By Stats. 15. By Stats. 1899, p. 131. 1903, p. 335. 18. By Stats. 20. By Stats. 1909, p. 755. 1885, p. 101. 11. By Stats. 1895, p. 161. 16. By Stats. 1905, p. 252. § 3714. County tax rate. Tax to pay bonds. The board of supervisors of each county must, 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; 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. [Amendment approved 1915; Stats. 1915, p. 1169.] Legislation § 3714. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1880, p. 16. 3. By Code Amits. 1880, p. 50. 4. By Stats. 1891, p. 445. 5. By Stats. 1895, p. 322. 6. By Stats. 1915, p. 1169. § 3715. When the supervisors fail to levy such taxes, etc. The action of the state board of equalization, 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, taxcollector, 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. Legislation § 3715. Enacted March, 12, 1872. § 3716. Tax to operate as a judgment or lien against property. 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. Legislation § 3716. Enacted March 12, 1872. § 3717. Tax on personal property a lien on real property. Every tax due upon personal property is a lien upon the real property of the owner thereof, from and after twelve o'clock m. of the first Monday in March in each year. [Amendment approved 1880; Code Amdts. 1880, p. 16.] Legislation § 3717. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 159. 3. By Code Amdts. 1880, p. 16. § 3718. Tax on real property and tax on improvements a lien on both. 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. Legislation § 3718. Enacted March 12, 1872. § 3719. Levy of state school tax. The state board of equalization must levy, annually, at the time other state taxes are levied, a tax of such number of cents on each one hundred dollars of value of taxable property in the state as will produce a net sum equal to the amount directed by the legislature as being necessary to be raised, by an ad valorem tax, for school purposes; and the assessment and collection of said tax shall be performed in the same manner and at the same time as other state taxes are assessed and collected. [Amendment approved 1895; Stats. 1895, p. 322.] Legislation § 3719. 1. Added by Code Amdts. 1873-74, p. 84. 2. Amended by Stats. 1895, p. 322. § 3727. § 3728. § 3729. § 3730. § 3731. § 3732. § 3733. § 3734. § 3735. § 3736. § 3737. § 3738. § 3739. CHAPTER VI. Duties of the Auditor in Relation to Revenue. Auditor to enter what in assessment-book. Statements transmitted to state controller and board of equal- Auditor to generally follow directions of state board of equal ization. Auditor to compute and enter taxes and foot up totals. Transfer of assessment-book from one collector to another. The county audi § 3727. Auditor to enter what in assessment-book. tor, as soon as the assessment-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 the total acreage of the county. Legislation § 3727. Enacted March 12, 1872. § 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 columns1. The number of acres of land. 2. The total value of all property. 3. The value of real estate. 4. The value of the improvements thereon. 5. The value of personal property, exclusive of money. 6. The amount of money. 7. The total assessed value of mortgages and trust deeds, with value of mortgages and trust deeds held by the various state institutions separately shown. 8. The assessed value of all property sold to the state for delinquent taxes. [Amendment approved 1897; Stats. 1897, p. 429.] Duplicate assessment-book, and affidavit: See post, § 3732. Legislation § 3728. 1. Enacted March 12, 1872. 2. Amended by Stats. 1891, p. 446. 3. By Stats. 1895, p. 322. 4. By Stats. 1897, p. 429. § 3729. Statements transmitted to state controller and board of equalization. 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 equalization. Legislation § 3729. Enacted March 12, 1872. § 3730. Auditor to generally follow directions of state board of equalization. As soon as the auditor receives from the state board of equalization a statement of the changes made by the board in the assessment-book of the county, he must make the corresponding changes in the assessment-book, by entering 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 fraction of a dollar; but he shall, in all cases, disregard any action of the board of supervisors which is prohibited by section three thousand six hundred and thirty-three of this code. [Amendment approved 1895; Stats. 1895, p. 323.] Legislation § 3730. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1873-74, p. 147. 3. By Code Amdts. 1875-76, p. 13. 4. By Code Amdts. 1880, p. 16. 5. By Stats. 1895, p. 323. § 3731. Auditor to compute and enter taxes and foot up totals. The auditor must then compute, and enter in a separate money-column in the assessment-book, 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 segregate and place in the proper columns of the book the respective amounts due in installments, as provided in section three thousand seven hundred and forty-six of this code, 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. [Amendment approved 1895; Stats. 1895, p. 323.] |