CHAPTER CCLXVII. An Act to amend sections three thousand six hundred and fiftynine, three thousand six hundred and sixty-five, three thousand six hundred and eighty-one, three thousand seven hundred and twenty-eight, three thousand seven hundred and thirty-two, three thousand seven hundred and thirty-four, three thousand seven hundred and forty-six, three thousand seven hundred and fiftyeight, three thousand seven hundred and sixty-three, three thousand eight hundred and one, three thousand eight hundred and five, three thousand eight hundred and seventeen, three thousand eight hundred and twenty, three thousand eight hundred and twenty-one, three thousand eight hundred and twenty-five, three thousand eight hundred and forty-three, three thousand eight hundred and forty-five, three thousand eight hundred and fiftyeight, and three thousand eight hundred and ninety-seven of the Political Code; to add to said Code five new sections, to be numbered sections three thousand seven hundred and thirtyseven, three thousand seven hundred and thirty-nine, three thousand seven hundred and seventy-six, three thousand seven hundred and seventy-seven, and three thousand eight hundred and eighteen, and to repeal sections three thousand four hundred and twenty-eight and four thousand and eighty-three of said Code; all of said sections relating to public lands and revenue and taxation. [Approved April 1, 1897.] The People of the State of California, represented in Senate and SECTION 1. Section three thousand four hundred and twenty- Repealed. eight of the Political Code is hereby repealed. SEC. 2. Section three thousand six hundred and fifty-nine of the Political Code is hereby amended so as to read as follows: Surveyor relation to 3659. On or before the first Monday in March in each Duty of year, the Surveyor-General of the State and the Tide Land General in Commissioners must make out and transmit to the Assessor of lands sold each county where lands or lots lie that may have been sold by State. by the State, for which certificates of purchase, patents, or deeds have issued, during the year preceding, certified lists of such lands or lots, giving a description thereof by congressional divisions and subdivisions, or lots and blocks, together with the names of the purchasers thereof, and the amount of principal unpaid, if any, on the first Monday in March. SEC. 3. Section thirty-six hundred and sixty-five of the Political Code is amended to read: of Equali and duty of 3665. The State Board of Equalization must meet at State Board the state capitol on the third Monday in July, and continue in zation, open session from day to day, Sundays excepted, until the first meetings Monday in August. At such meetings the board must assess the in regard to railway franchise, roadway, roadbed, rails, and rolling stock of all rail-assessroads operated in more than one county, but franchises derived ments. Duty of Duty of from the United States shall not be assessed. Assessments must be made to the corporation, person, or association of persons owning the same. If any portion of any railroad less than the whole is operated by some corporation or association of individuals other than the owner of such railroad, under lease or other contract, and such portion so operated runs in more than one county, the value of such part or portion of such railroad shall be assessed separate and apart from the balance of said railroad, and the board shall assess the roadway, roadbed, and rails of such portion of said railroad, together with the rolling stock used thereon by the corporation or association of individuals operating the same. The depots, stations, shops, and buildings erected upon the space covered by the right of way, and all other property owned by such person, corporation, or association of persons, are assessed by the Assessor of the county wherein they are situate. Within twenty days after the first Monday of August, the board must apportion the total assessment of the franchise, roadway, roadbed, rails, and rolling stock of each railway to the counties, or cities and counties, in which such railway is located, in proportion to the number of miles of railway laid in such counties, and cities and counties. The board must also, within said time, transmit, by mail, to the County Auditor of each county, or city and county, to which such apportionment shall have been made, a statement showing the length of the main track of such railway within the county, or city and county, with a description of the said track within the county, or city and county, including the right of way, by metes and bounds, or other description sufficient for identification, the assessed value per mile of the same, as fixed by a pro rata distribution per mile of the assessed value of the whole franchise, roadway, roadbed, rails, and rolling stock of such railway within the State, and the amount apportioned to the county, or city and county. The Auditor must enter the statement on the assessment roll or book of the county, or city and county, and where the county is divided into assessorial townships or districts, then on the roll or book of any township or district he may select, and enter the amount of the assessment apportioned to the county, or city and county, in the column of the assessment book or roll, as aforesaid, which shows the total value of all property for taxation, either of the county, city and county, or such township or district. On the third Monday in September, the Board of Supervisors must make, and cause to be entered in the proper record book, an order stating and declaring the length of main track of the railway assessed by the State Board of Equalization within the county, the assessed value per mile of such railway, the number of miles of track, and the assessed value of such railway lying in each city, town, township, school and road district, or lesser taxation district in the county, or city and county, through which such railway runs, as fixed by the State Board of Equalization, which shall constitute the assessment value of said property for taxable purposes in such city, town, township, school, road, or other district; and the clerk of the Board of Supervisors must transmit a copy of each when rail way assess not satis order or equalization to the city council, or trustees, or other legislative body of incorporated cities or towns, the trustees of each school district, and the authorized authorities of other taxation districts through which such railway runs. All such railway property shall be taxable upon said assessment at the same rates, by the same officers, and for the same purposes, as the property of individuals within such city, town, township, school, road, and lesser taxation districts, respectively. If the owner of a railway assessed by the State Board of Equalization is dissatisfied with the assessment made by the board, such Procedure owner may, at the meeting of the board, under the provisions of section three thousand six hundred and ninety-two of the mentis Political Code, between the first Monday in August and the factory. first Monday in September, apply to the board to have the same corrected in any particular, and the board may correct and increase or lower the assessment made by it so as to equalize the same with the assessment of other property in the State. If the board shall increase or lower any assessment previously made by it, it must make a statement to the County Auditor of the county affected by the change in the assessment of the change made, and the Auditor must note such change upon the assessment book or roll of the county, as directed by the board. SEC. 4. Section three thousand six hundred and eighty-one of the Political Code is hereby amended so as to read as follows: 3681. During the session of the board, it may direct Duty of the Assessor to assess any taxable property that has escaped visors assessment, or to add to the amount, number, or quantity of when propproperty, when a false or incomplete list has been rendered; escaped and to make and enter new assessments (at the same time can- etc. celing previous entries), when any assessment made by him is deemed by the board so incomplete as to render doubtful the collection of the tax; but the clerk must notify all persons interested, by letter deposited in the post office or express, postpaid, and addressed to the person interested, at least five days before action taken, of the day fixed when the matter will be investigated. SEC. 5. Section three thousand seven hundred and twentyeight of the Political Code is hereby amended so as to read as follows: Super erty has taxation, statement, 3728. The Auditor must, on or before the second Auditor's Monday in August in each year, prepare from the "assessment what must book" of such year, as corrected by the Board of Supervisors, show. 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 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. book to Tax 8. The assessed value of all property sold to the State for delinquent taxes. SEC. 6. Section three thousand seven hundred and thirtytwo of the Political Code is hereby amended so as to read as follows: Delivery of 3732. On or before the second Monday in October, assessment he must deliver the corrected assessment book to the Tax Collector. Collector, with an affidavit attached thereto, and by him subscribed, as follows: Tax Collector charged levied. "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 to conform to the requirements of the State Board of Equalization; that I have reckoned the respective sums due as taxes, and have added up the columns of valuation, taxes, and acreage, as required by law." SEC. 7. Section three thousand seven hundred and thirtyfour of the Political Code is hereby amended so as to read as follows: 3734. On delivering the assessment book to the Tax Collector, the Auditor must charge the Tax Collector with the with taxes 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 Statement 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 AttorneyGeneral, in the name of the Controller. to Con troller. Penalty. Auditor's statement, SEC. 8. A new section is hereby added to the Political Code, numbered three thousand seven hundred and thirty-seven of the Political Code, to read as follows: 3737. The Auditor must, on or before the meeting of must show the Board of Supervisors on the third Monday in September, prepare a statement, in duplicate, showing: To be filed with Supervisors troller. 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 State may require. One of the statements mentioned in this section must be filed with the board on the third Monday in September, and the other forwarded immediately, by mail or express, to the Con troller of 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 Penalty. 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. SEC. 9. A new section is hereby added to the Political Code, numbered three thousand seven hundred and thirty-nine of the Political Code, to read as follows: report of redeemed. 3739. On or before the hour of the day fixed by the Auditor's Tax Collector for the sale of the property delinquent for taxes, delinquent the Auditor must furnish such Tax Collector a report, in con- property densed 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. SEC. 10. Section three thousand seven hundred and fortysix of the Political Code is hereby amended so as to read as follows: by Tax 3746. Within ten days after the receipt of the assess- Notice ment book, the Tax Collector must publish a notice specifying: collector. 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 second Monday in October, and will be delinquent on the last Monday in November next thereafter, at six 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 six 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 six 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. SEC. 11. Section three thousand seven hundred and fiftyeight of the Political Code is hereby amended so as to read as follows: 3758. On the second Monday in December of each year, Entry of in each of the counties, and cities and counties of this State, for delinpenalty the Tax Collector must attend at the office of the Auditor quency. with the assessment book, having all items of taxes collected marked "paid." The Auditor shall thereupon compute and enter against all the items of taxes due and unpaid the penalty for delinquency, foot up the total amount of penalties then due, and must, within ten days thereafter, deliver to said Tax Col |