Arizona republican., 1893-06-20


 March Max, approved February 25, 1884," approved m. hea, estate belonging to any person liable to personal property tax, shsIl be subieet to snnniS amu M sale Tor such personal property tax, ,.i,h the same become delinauent topeth. r With the per cent. pena ty nno costs nt snoh hmm1uehcy, and such pecso onal proper,y fax s1,ar ",. pe leh upon such real estate from aud ai'er the levy hereby made "''N
 SECTION V.
 me clly assessor shall make the assessment ot a,i property subject to taxaiion in said citv file inc n anu snail prepare, complete and paoonSas nS asses Rent roll thereof with the City tember, 1898. '' ""9 'i ooP
 The manner and form of making the assess. nttnt ttnt VI taxes snail conform as near AS practi. Naule to the laws of the T, rrilury ynrdtnp Inc assesslneht ht oi ta es for County and Territorial purposes, and all property shall be assessed at The Common Council shall sit as "A Board of Equalihaton upon the second Monday in Sep. Smuer' lo'5, and +hall continue it's sessions di,nnSsS; ua; W 'S uay 9nni the business thereof is ulNposeu or, provided, however, that said boa,d si snaii not sit after the 2ith day Of September, loS5, eScept as In this Section provided ouen boaru of Equalization shall have power upo. coinplaiht nled. 10 hear and determine whether the assessed value of any properIy is @ .oo silail or too great, and may change and cor iIty any Valust'On either by increasing or dim shn,. such Vluation upon good ounds | Al nNeu oy the owneror the assessor, but before tEe Board ot Equalization shall increase or add so the assesse valuation of any property in the assessineht roll' they shall direct the City Re corder "a give not,ce to the person interested 1 Q, me day when they shall act in the matter atioWihe reasonable time or the appearance or lhe person interested Such uotice shall be m m Writing and may be delivered to the person inteIeseu pe sonally, or deposl ted in lne post. once and addressed to him at his place of resi- Cence, postage prepaid
 nf l,f, board, they may issue orocess reauiring the at tendance ot any person to testify under oath concerning the value of the property Tn ques uon. Any person whose asst ssed value of pr perty was lncresseo by the Board of Equali- halioh' ana not appearing before the board at us session m September, may appear before the common Council at It's first regular meeting fin oCtoper' lS93, aud if they make affidavit to the effect that they had no notice of surh increase oi valuation to the satisfaction Of the common Councll, the the c. mmOn council may resolve itseli Into Board of Equalization. and the per son so hhng his affidavit may be heard con concerning such increase of valuation and the determination shall then be final
 The Cliy Recorder shall enter upon the as. Equalization,
 The City Assessor shall att, nd all the meet. ihgs ol the Board of Eq lalizatiOD and he shall nave the right 10 produce evidence concerning hhN question Of the valuation Cf property, and the board sh al diligently inquire into the the valuauOh ot all property in the city to the end that it may be assessed fairly and equitably, and assess ed at its full cash value.
 The board may require the assessor to enter upon len aSs- sSmeut roll and asses any other property which has not been assessed, ana the assessm m and the equalization so made shall have the same force and effect as If made by the assessor before he delivery of the assess. ment roll by him 10 the City Recorder.
 Aiter the B ard of Equt,ization shall have osed lts sessions, the assessor shall charge the tax levied by thls ordinance and as may be cor. reeed by said Board of Equalization against the names Oi each individual or piece of property. Alter the amount Of taxes Is sn added, the as sessmemt roll shall be called the Tax Roll of the city of Phoenix, and the tax the renn charged shall continue to be lien upon said property and shall be due and 'yable on the 2ud Mon day in October lsg3
 The Mayor, by direction of the Common Council, shall annex to said tax roll, hts war rant, ~tteSted bv the Guy Re order, and direct the Tax Collector of sad city to collect the amount of the taxes % levIed Hnl imposed
 All taxes remRining upOn sa d tax roll unpaid on tfe 3d Monday in November. 1895, shall be declared delinquent, and the RmOHnt "t one and one half Ul2) Ot one CD per cent OCT month from said date until the tax Is pad, shall be added tn the respective sums so delinquent, to- tether with one RlOl) dOllsr co, ts for hdvertis. ing such de delinquency, end the Tax Collector of said city of PhWnix shall, after notice pub hShCd "n"e week for four CD successive weeks in a nv wspaper published ard pinteh in snld p'"ce or parcel of property upon which any tax is delinquent. or sn much thereof HN may be n'Ces>rrv tO pay the aTannt oi The tax thereon and costs aCCrung upon such sale, together with the amount for such dehnqency as aiore- sald.