Legislation § 3731. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1875-76, p. 14. 3. By Code Amdts. 1880, p. 27. 4. By Stats. 1895, p. 323. § 3732. Auditor delivers assessment-book to tax-collector. On or before the fourth Monday in September, he must deliver the corrected assessment-book to the tax-collector, with an affidavit attached thereto, and by him subscribed as follows: "I, -, auditor of the county of do swear that I received the assessment-book of the taxable property from the clerk of the board of supervisors, with his affidavit thereto affixed, and that I have corrected it and made it conform to the requirements of the state board of equali zation; that I have reckoned the respective sums due as taxes, and have added up the columns of valuations, taxes, and acreage, as required by law." [Amendment approved 1915; Stats. 1915, p. 1170.] Legislation § 3732. 1. Enacted March 12, 1872. 2. Amended by Code Admts. 1873-74, p. 148. 3. By Code Amdts. 1875-76, p. 14. 4. By Code Amdts. 1880, p. 28. 5. By Stats. 1891, p. 446. 6. By Stats. 1895, p. 323. 7. By Stats. 1897, p. 430. 8. By Stats. 1915, p. 1170. § 3733. Auditor to retain original assessment-book. [Repealed 1895; Stats. 1895, p. 323.] Legislation § 3733. 1. Enacted March 12, 1872. 2. Repealed by Stats. 1895, p. 323. § 3734. Tax-collector charged with full amount of taxes levied. On delivering the assessment-book to the tax-collector, the auditor must charge the tax-collector with the full amount of the taxes levied, except the taxes due upon railway assessments made by the state board of equalization, 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 for 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. ment approved 1897; Stats. 1897, p. 430.] [Amend Legislation § 3734. 1. Enacted March 12, 1872. 2. Amended by Stats. 1883, p. 72. 3. By Stats. 1895, p. 323. 4. By Stats. 1897, p. 430. § 3735. Auditor to verify all statements made by him. The auditor must verify by his affidavit attached thereto, all statements made by him under the provisions of this title. Legislation § 3735. Enacted March 12, 1872. § 3736. Transfer of assessment-book from one collector to another. The auditor, if the assessment-book or the delinquent tax-list is transferred from one collector to another, must credit the one and charge the other with the amount then outstanding on the tax-list. [Amendment approved 1895; Stats. 1895, p. 323.] Legislation § 3736. 1. Enacted March 12, 1872. 2. Amended by Stats. 1895, p. 323. § 3737. Auditor's statement to supervisors. Copies filed. The auditor must, on or before the meeting of the board of supervisors on the first Monday in September, prepare a statement, in duplicate, showing: First-The indebtedness of the county, funded and floating, the amount of each class, and the rate of interest borne by each class of such indebtedness, or any part thereof. Second-A concise description of all property owned by the county, with an approximate estimate of the value thereof, and the amount of cash in the county treasury subject to the payment of such indebtedness. Third-The rate of taxation for county purposes, as shown by the last tax levy made by the board. Fourth-The assessed value of all property, in detail, for the year. Fifth-Such other information as the board of supervisors or the controller of the state may require. One of the statements mentioned in this section must be filed with the board on the first Monday in September, and the other forwarded immediately, by mail or express, to the controller of the state. The controller shall include in his biennial report to the governor a digest and synopsis, in tabular form, of all reports received by him under the provisions of this section. Any auditor failing to furnish such statement within the time prescribed by law, or to forward to the controller as herein directed, forfeits to the county one thousand dollars, to be recovered in an action brought by the district attorney in the name of the county. [Amendment approved 1915; Stats. 1915, p. 1170.] Statement to controller, penalty for failure to forward: See ante, § 3694. Legislation § 3737. 1. Added by Stats. 1897, p. 430. The original $ 3737 (prescribing a penalty for neglect of auditor to perform duties), added by Code Amdts. 1873-74, p. 156, was repealed by Stats. 1895, p. 324. 2. Amended by Stats. 1915, p. 1170. § 3738. Personal property receipts, auditor to furnish assessor. On or before the first Monday in March of each year, the auditor shall furnish the assessor with blank "personal property" receipts in book form, with stubs attached, numbered the same as receipts, each book having fifty receipts, in a form prescribed by the auditor, and charge the assessor with the number of receipts issued. On the first Monday in August, the assessor shall return all unused receipts, and the auditor shall credit him with the numbers returned. [Amendment approved 1907; Stats. 1907, p. 697.] Legislation § 3738. 1. Added by Code Amdts. 1873-74, p. 156. 2. Amended by Stats. 1895, p. 324. 3. By Stats. 1907, p. 697. § 3739. List of property redeemed. On or before the hour of the day fixed by the tax-collector for the sale of the property delinquent for taxes, the auditor must furnish such tax-collector a report, in condensed form, of all property redeemed since the date of the tax sale for the preceding year. The tax-collector must use such report in the enforcement of sections three thousand seven hundred and seventy-one, three thousand eight hundred and thirteen, and three thousand eight hundred and fourteen. Legislation § 3739. Added by Stats, 1897, p. 431. § 3757. § 3758. § 3759. § 3761. CHAPTER VII. Collection of Property Taxes. Publication of collector's notice that taxes are due, etc. Taxes on any particular parcel of land may be paid separately. Manner of publication of notice. Payment of taxes of decedents and insolvents, how enforced. When taxes become delinquent. Entry of penalty for delinquency. When delinquent-list must be completed. $3760. Matters to be set down in numerical or alphabetical order. § 3762. § 3763. § 3764. § 3765. § 3766. § 3767. § 3768. § 3769. § 3769a. $ 3770. § 3771. § 3772. Annual publication of delinquent tax-lists. Arrangement of lists. Notice of sale. Manner of making publication. Time and place of sale to be designated. Sale, when and where to take place. [Repealed.] Copy of publication, with whom filed. Land sold for taxes encumbered by trust deed or mortgage. Property sold to state. Owner may pay on day of sale. Suit Statement of sales. Land sold for taxes. Buildings, etc., may not be removed. State entitled to rents, etc. § 3773. Controller may sue. Moneys to credit Record of sale kept by collector, etc. § 3777. Record of certificates of tax sales. [Repealed.] § 3778. Collector to enter in a book description, etc., of land sold. [Repealed.] § 3779. Lien of state vests in purchaser; how divested. [Repealed.] § 3780. § 3781. Redemption, how made. § 3782. § 3783. Idem. [Repealed.] § 3785. Time for redemption of property. Redemption. [Repealed.] § 3784. Idem. [Repealed.] Tax deeds made after five years. Form. No charge. Deed recorded. Controller to furnish blank deeds. State lands .not fully paid for. $3785a. Tax-collector to represent state. $ 3785b. Deed to purchaser. Form of deed. Lands sold to state for taxes subject to entry. Restoration to former estate. Distribution of money received. Pol, Code-57 Distribution of proceeds. § 3802. § 3803. § 3804. § 3804a. § 3805. Prima facie evidence of assessment, what constitutes. Sale must be made after notice. Unsold portion to remain at risk of owner. Comparison of delinquent-list with unpaid assessments. Final settlement of collector with auditor. List of lands sold. Unpaid taxes not canceled to be entered. [Repealed.] Erroneously collected taxes. Supervisors may refund. In school district. Verified claim. Cancellation of erroneous tax assessments. When land assessed more than once. § 3805a. Public lands upon which final payment has not been made. If land has been sold to state for taxes, cancellation of assessment. $3805b. Correction of misstatement of facts. Amended certificate. Applicable only when state is purchaser. Land irregularly assessed, etc., not to be sold. What mistakes do not affect sale of property for taxes. Collection of taxes from persons assessed, but removed to another county. Evidence on trial of suit for such taxes. Expenses of proceedings, how paid. [Repealed.] After "sold to the state," no sale to be had for assessments. Former owners may redeem when. § 3817. $ 3818. Partial redemption. § 3819. Payment of taxes under protest. Action within six months. § 3746. Publication of collector's notice that taxes are due, etc. On or before the third Monday in October, the tax-collector must publish a notice specifying: 1. That the taxes on all personal property secured by real property, and one half of the taxes on all real property, will be due and payable on the third Monday in October, and will be delinquent on the first Monday in December next thereafter, at 6 o'clock p. m., and that unless paid prior thereto fifteen per cent will be added to the amount thereof, and that if said one half be not paid before the last Monday in April next, at 6 o'clock p. m., an additional five per cent will be added thereto. That the remaining one half of the taxes on all real property will be payable on and after the first Monday in January next, and will be delinquent on the last Monday in April, next thereafter, at 6 o'clock p. m., and that unless paid prior thereto, five per cent will be added to the amount thereof. 2. That all taxes may be paid at the time the first installment, as herein provided, is due and payable. 3. The times and places at which payment of taxes may be made. [Amendment approved 1915; Stats. 1915, p. 1170.] Notice, publication and posting of: See post § 3749. Notice, what to specify: See post, § 3748. Acts providing for levy and collection of taxes: See Gen. Laws, tit. "Taxation." Legislation § 3746. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1875-76, p. 59. 3. By Code Amdts. 1880, p. 65. 4. By Stats. 1891, p. 446. 5. By Stats. 1895, p. 324. 6. By Stats. 1897, p. 431. 7. By Stats. 1915, p. 1170. § 3747. Taxes on any particular parcel of land may be paid separately. The taxes on any particular lot, piece or parcel of land contained in any assessment may be paid separately from the whole assessment, if such lot, piece, or parcel has a separate valuation on the assessmentroll, by paying the amount of state and county taxes due on such lot, piece, or parcel of land, with a proper proportion of the amounts due as tax on personal property, penalties, if any, and a proper proportion of the tax due to any school, road, or other lesser taxation district. The tax-collector shall make an entry on the margin of the assessment-book, showing what certain property has been released by the payment of the taxes as herein provided, together with the amounts of such taxes separately and specifically set forth. [Amendment approved 1901; Stats. 1901, p. 648.] Legislation § 3747. 1. Enacted March 12, 1872. 2. Amended by Code Amdts. 1877-78, p. 68. 3. By Stats. 1889, p. 217. 4. By Stats. 1895, p. 324. 5. By Stats. 1901, p. 648. § 3748. Time and place of payment. All taxes must be paid at the office of the tax-collector unless the board of supervisors by order, made on or before the first Monday in October, direct that the taxes must be collected in the several townships of the county, or in either thereof, or in any municipal corporation in said county; in which case, the notice by the tax-collector must specify a time and place within any township or municipal corporation named in such order, when and where the tax-collector will attend to receive the payment of taxes. ment approved 1895; Stats. 1895, p. 324.] [Amend Notice, what to specify: See ante, § 3746. Legislation § 3748. 1. Enacted March 12, 1872. 2. Amended by Stats. 1889, p. 217. . By Stats. 1895, p. 324. § 3749. Manner of publication of notice. The notice in every case must be published for two weeks in some weekly or daily newspaper published in the county, if there is one; or if there is not, then by posting it in three public places in each township. Notice, publication and posting of: See ante, § 3746. § 3750. Tax-collector to note date of payment. The tax-collector must mark the date of payment of any tax, or of the several partial payments, as the case may be, in the assessment-book, opposite the |