Bond. Equalization. Duty of officers elected at such special election shall hold their offices for the term of two years, when their successors shall be elected by the electors of said Arroyo Grande School District. The Assessor shall give bond for the faithful performance of the duties of his office in the sum of one thousand dollars. The Collector of taxes shall give bond for the faithful performance of the duties of his office in the sum of two thousand dollars. The bonds of both the Assessor and Collector of taxes must be with not less than two good and sufficient sureties in twice the amount of the principal sum on the said bonds named, and must be approved by the County Judge of said county before the said officers enter upon the discharge of the duties of their offices. The Assessor shall receive for his services such compensation as the said Board of Trustees may allow. The Collector may receive for his services such compensation as the said Board of Trustees may allow, not exceeding the rate of two per cent. on each dollar collected. Both the Assessor and Collector shall be governed in the discharge of the duties of their offices by the laws in force in relation to the assessment and collection of State and county taxes. Nothing in this Act shall prevent the same person from acting as Assessor and Collector of taxes in said school district. The said Board of Trustees shall sit at least ten days, between the hours of ten in the morning and four in the afternoon, as a Board of Equalization, after giving ten day notice of such meeting by posting notices in not less than three public places in said district. All taxes levied under the provisions of this Act, that may become delinquent, shall be collected as is provided in Article Nineteen, Chapter Three, Title Three, of the Political Code, for the collection of district school taxes. SEC. 14. The Clerk of said Board of Trustees must keep in a book provided for the purpose a full, correct, and true account and record of all the proceedings of the Board of Trustees of said school district under the provisions of this Act, including the amount of bonds issued, sold, surrendered, and redeemed, and of the coupons for the interest on said bonds as received from the said County Treasurer, and also the amount received each year by taxation, and the amount paid out as interest on the said bonds. It is hereby made a part of the duty of the District Assessor and Collector of taxes, and also the County Treasurer, to furnish to the said. Clerk written statements of their acts, receipts, and disbursements under this Act, in order that he may be able to make the record as is in this section required of him. SEC. 15. This Act shall take effect and be in force from and after the date of its passage. CHAP. CCLXXXIV.-An Act to authorize Dockery School District to issue bonds for building purposes. [Approved March 19, 1878.] The People of the State of California, represented in Senate and SECTION 1. The Trustees of Dockery School District, in Election the County of Butte, State of California, are hereby author- authorized. ized and empowered to call an election, at which shall be submitted to the electors of said school district the question whether bonds of said school district to the amount of ten thousand dollars shall be issued for the purpose of erecting and furnishing a school house. SEC. 2. Such election shall be called by posting notices How called. in three public places in said school district for not less than twenty days, and publishing such notice once a week for at least three successive weeks prior to said election, in a newspaper published in said Butte County. officers SEC. 3. The said Trustees shall appoint one Inspector Election and two Judges to conduct such election, and such election appointed. shall be held, as nearly as practicable, in conformity with the general election law; provided, however, that no error, omission, or irregularity shall invalidate the same. SEC. 4. At such election the ballots shall contain the words "School bonds to issue-yes," or "School bonds to issue-no," printed or written thereon. of bonds. SEC. 5. The said Inspector and Judges shall return the Issuance result to said Trustees within two days after such election, and if a majority of all the votes cast thereat shall be "School bonds to issue-yes," then the said Trustees shall be authorized, and are hereby empowered and directed to issue bonds of the said Dockery School District, for the sum of ten thousand dollars, payable in gold coin of the United States, in twenty years after the date of said bonds, and to bear interest at the rate of ten per cent. per annum, payable annually, in gold coin, at the county treasury of said Butte County. SEC. 6. Said bonds shall be of the denomination of two Denominahundred dollars each, with coupons for interest attached, tion. and shall be signed by the Chairman of said Board of School Trustees, the School Superintendent, and County Auditor of said county, and shall be authenticated by the official seal of said Auditor; and each of said bonds shall purport that said school district owes to the holder thereof the sum of two hundred dollars in said gold coin, payable and bearing interest as aforesaid. SEC. 7. The said School Superintendent and County Auditor must sign said bonds in manner aforesaid, when the same shall have been signed by the said Chairman, and said Auditor must authenticate, in manner aforesaid, each of said bonds, at the time of signing by him. SEC. 8. Within three months after the issuance of any officers bonds under the provisions of this Act, and thereafter in elected. every second year, until all the bonds and interest thereon Officers elected. Duty of Board of Equalization. are fully paid, the qualified electors of Dockery School District shall elect one District Assessor and one District Tax Collector; provided, that it shall be competent for said electors, at such election, to elect to such offices any elector of said district to both offices. The first election of said officers shall be held at such time and place, and in such manner as the said School Trustees shall designate. All subsequent elections must be held at the same time as is by law required for the election of District Trustees, and notice of such election must be given. Officers to conduct the same must be appointed by said School Trustees, and said election must be conducted in the same manner as the law requires for the election of District Trustees, except in this: that the officers conducting said election must, within three days thereafter, make return thereof to the Trustees of said school district, and said Trustees must canvass said election returns, and must issue thereupon certificates of election to the persons having received the highest number of votes cast. The terms of office of the persons so elected at the first election shall commence upon reception of a certificate of election, and qualifying as herein provided, and shall continue until the first Monday in July in the second year after their election, and thereafter the term of said officers shall commence on the first Monday in July after their election, and continued for two years, and until their successors are elected and qualified. The persons elected to said offices, within ten days after receiving their certificates of election, must qualify, by taking the oath of office, and executing and filing with the Clerk of said School Trustees an official bond in such sum as may be fixed by the order of said School Trustees. Said bond must be executed in the same manner as other official bonds, and before filing must be approved by the County Judge of said Butte County. SEC. 9. It shall be the duty of the District Assessor, immediately after his election as such Assessor, and thereafter on the first Monday in July in each year during his continuance in office, to commence making an assessment of all property in said district, both real and personal, liable to taxation. Such assessment shall be made in like manner as the assessment for State and county purposes is required by law to be made; and said District Assessor shall, within his district, have and exercise all the powers by law conferred upon County Assessors. Said assessment, in each year, shall be finished and the assessment roll delivered to the Board of Trustees of said district on the first Monday in September in each year. SEC. 10. The Trustees, after receiving the assessment roll from the Assessor, must give five days' notice thereof, by posting notices in three public places in said district, and at such times and places as have been named in such posted notices they must sit as a Board of Equalization; their sessions as such must continue for at least three days, and not more than ten days. During their session they must equalize said assessment, and for that purpose they shall have the same powers and are under the same restrictions as the County Board of Equalization to make changes in said assessment roll. As soon as the work of equalization has been completed, the Trustees must levy a tax upon the property in said district sufficient, in each year, to pay all the interest accruing on the bonds issued under the provisions of this Act, during the year, and all the expenses of the collection of said tax, also sufficient to create a redemption fund of not less than five hundred nor more than one thousand dollars per year; and the said tax, when so levied, shall be a lien upon all the property in said district upon which they are assessed, which lien shall attach in each year on the first Monday in July, and shall continue until the said taxes are fully paid, or until the property upon which the same has been assessed vest absolutely in a purchaser under a sale, as hereinafter provided, for the satisfaction of said taxes. Assessor. SEC. 11. Immediately after the levy of the taxes afore- Duty of said, the District Clerk and Assessor must compute and Clerk and carry out on the assessment roll the amount of taxes due from each person or parcel of property assessed, in the same manner as the law requires the Auditor to do in the county assessments; and on or before the first Monday in October of each year, the Clerk of the district must deliver to the District Collector the said district assessment roll, duly certified. by the said Clerk, and he must take a receipt therefor from said Collector, and must charge him with the full amount of the taxes due thereon, and said District Clerk must immediately forward a copy of said receipt, certified to by him to the Auditor of said Butte County. Collector. SEC. 12. The District Collector, after receiving said assess- Duty of ment roll, must proceed to collect the taxes due thereon from the persons and property assessed, and, within sixty days from the receipt of the said assessment roll, return to the said School Trustees with the word "paid" marked opposite the name of such person or description of property assessed, from whom or on which he has received the tax; and he must also, at the same time, file with the Trustees the County Treasurer's receipt for all the moneys by him collected, and the persons and property on the roll not by the Collector marked "paid" are delinquent. SEC. 13. When any tax under the provisions of this Act shall have become delinquent, the said District Tax Collector shall, within ten days after returning the roll provided for in section twelve of this Act, return to the District Attorney of the county in which the said district is situated, a duly certified delinquent list of such persons and property as are delinquent. SEC. 14. It shall be the duty of the District Attorney of Duty of the county to commence a civil action in the name of the Attorney. people of the State of California, in any Court of the county, to recover the delinquent taxes. SEC. 15. In such action, a complaint, substantially in the Form of following form, shall be sufficient: (Title of Court). The complaint. People of the State of California vs. (naming the defendant). Plaintiff avers that the defendant is indebted to the plaintiff in the sum of $, district school tax for Action to collect tax; Service of summons; School District, in the County of, State of California, for the year 18-, and $- costs of collection to date. Plaintiff demands judgment in the sum of $. SEC. 16. If, in such action provided for in sections fifteen. and seventeen, the amount is paid, or the plaintiff recover judgment, there shall be included in such judgment the sum of ten dollars as attorney's fees. SEC. 17. In an action to enforce the collection of said tax, wherein any part of the tax is charged in the complaint to have been levied or assessed against or to be a lien upon any real estate or improvements on real estate, it shall be competent to proceed in rem. against such real estate or improvements, or against both, such real estate being described in the summons in such manner as to designate the particular tract or tracts of land sought to be charged, and in case of improvements, designating the tract of land on which the improvements are situated; and the description shall be sufficient, if it can be ascertained what land is intended; the summons also stating the amount of taxes claimed as a lien, and the year in which the taxes were assessed. Such summons need not name any particular defendant, but may be directed to all owners, known and unknown, of the property described, and such action may, at the option of the District Attorney, also proceed against any or all persons or corporations who are under obligations to pay the tax. SEC. 18. Service of summons, whether issued by the Dishow made trict Court or a Justice's Court, may be made by publication of a copy of the summons once a week for four successive weeks, in a newspaper published in the county in which the action is commenced. The service of the summons shall be complete at the expiration of the time of such publication. Judgments shall be docketed. Certain law cable. SEC. 19. Judgments rendered in such cases in the District Court shall be docketed and become liens upon all property of the defendant liable to taxation, and may be enforced against the same; and the District Attorney may file transcripts of judgments rendered in Justices' Courts, under this article, with the County Clerk, who shall thereupon docket such judgments, and they shall become liens from and after such docket entry, in like manner as judgments rendered in the District Court under this article, and the County Clerk may issue execution on such docketed Justice's judgment, as on judgments rendered in the District Court. SEC. 20. The law regulating proceedings in civil cases in made appli- Courts of justice in this State, so far as the same is not inconsistent with the provisions of this article, is hereby made applicable to proceedings under this article; and any deed derived from a sale of real property under this Act shall be conclusive evidence of title, except as against actual frauds or prepayment of taxes, and shall entitle the holder thereof to a writ of assistance from the District Court to obtain possession of such property; provided, that the Sheriff, in selling said property, shall only sell the smallest quantity that any purchaser will take and pay the judgment and costs; and provided further, that when property is sold belonging to minors or persons under legal disability, they shall have Property redeemable within one year. |