BOOK 21_1946-09-23 to 1948-08-09

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142' of the gross revenue, or a fixed amount per service over a period of years. The it matter was carried on the agenda to allow the City Manager and City Engineer to prepare a complete recommendation for the revision of the subdivision ordinance. A Master Plan booklet was presented by Hahn and Campbell, the cover design having been approved by the Planning Commission at its last meeting. Hahn and Campbell have printed 200 copies on the assurance that the Chamber of Commerce is interested in securing that number of copies. City Manager Blom restated the cost of the book- lets and also read the list of organizations and individuals who should receive copies of the booklet. He stated he believed that there should be about 75 to 80 copies for immediate distribution with 150 copies in reserve. Councilman Armstrong moved, seconded by Councilman Werder, that the City Manager be author- ized to purchase, including the 100 copies for the Chamber of Commerce, a total of 300 copies of the Master Plan. Motion passed unanimously. City Attorney McCarthy presented written opinion in regard to authority to reduce assessment of property of Mrs. Luigi Duni, 201 Lincoln Avenue, in which he stated that Sec. 4,986 of the Revenue and Taxation Code authorizes cancellation by the auditor of any county on order of the Board of Supervisors with the written con- sent of the district attorney of all or any portion of any collected tax, pen- alty or cost, if such tax, penalty or cost was levied or charged more than once, or erroneously, or illegally, or in excess of the cash value of the property by reason of the assessor's clerical error, or on improvements when they did not exist on the lien date. Sec. 4986.2 of the same Code provides that uncollected city taxes, penalties or cost may be cancelled on any of the grounds specified in the foregoing section. The Attorney General on December 28, 1943, rendered an opinion that although the statute says that such erroneous taxes "may" be ®® cancelled, the word "may", in his opinion, means °must°.' In view of the find- ings of the City Attorney, he gave his consent, if necessary, to the reduction of the assessment as recommended by City Assessor Brophy and advised the Coun- cil that they had the authority and it was their duty to reduce the easement if it is in excess of the cash value of the property. Councilman Armstrong moved the acceptance of the recommendation of the City Assessor and concurrence of the City Attorney that the assessment against property of Mrs. Luigi Duni at 201 Lincoln Avenue be reduced to $2500 for the current year. Motion was seconded by Councilman Werder and passed unanimously. Plans and specifications for the Valota Road sewers were presented and it was the City Manager that they be accepted. Councilman McNulty offered resolution approv- ing plans and specifications under Resolution of Intention No. 1947-1 and moved its adoption, seconded by Councilman Swift. On roll call, resolution was unani- mously adopted with Councilman Britschgi absent. RESOLUTION No. 450 (Resolution of Intention No. 1947-1) - II RESOLUTION ADOPTING PLAITS, SPECIFICATIONS, PROFILES AND MAP OR PLAT OF 1 PROPOSED ASSESSMENT DISTRICT. RESOLVED by the City Council of the City of Redwood City, State of California, that the plans, specifications, profiles and detailed drawings for doing the fol- •j, lowing work and making the following improvement in the City of Redwood City as prepared by the City Engineer of said City of Redwood City and submitted to this City Council on this 17th day of March, 1947, be and the same are hereby adopted as the plans, specifications, profiles and detailed drawings for'the work and improvements described herein; and