Arizona republican., 1893-06-18

nix, approved February 25, lssl," approved March n, 1885,
 Real ,state belonging to any person liable tc pay personal property tax, shall be subject C seizure and sale for such personal property tax should the same become deliuquent, togethe, wiuh the per cent pena ty and costs of such % %uenn9nehcy, and such petonal property ta, shall b" q iien upon such real estate from and alter the levy hereby made.
 SECTION V.
 The city assessor shall make the assessment ora property subiec lo ta xation in said city oi Phoenix, and shall prepare, complete and file the assess ment roll thereof with the City Recorder oi said city, by the first day of Sep
 The manner and form of making the assess. ment Of taxes shall conform as near as practi cable to the laws of the Territory r garding the assessment of ta es for County and Territorial it's luii cash value.
 The Common Council shall sit as a Board of Equalization upon the second Monday in Sep. temter. 1893, and .hall continue its sessions from day to day until the business thereof is di>posed Of, provided, however, that said boar q shall not sit after the 2ith day of September 1855, except a> in this Section provided. Such Board of Equalization shall have power upou complaint fled to hear and determine whether the assessed value of any property Is too small or too great, and may change and cor. rect any valuation either by increasing or dim inisbing such valuation upon good ounds shown therefor. whether such valuation wa. hxed by lh- owneror the assessor, but before the Board of Equalization shall increase or add to the assessed valuation of any property in the assessment roll, they shall direct the City Re. coruer to give not'ce to the person interested oi the day when they shall act in the matter, allowing reasonable time Tor the appearance ih writing and may be delivered lo the person Interested pet sonally, deposited in the post office and addressed to him at his place of resi- cence, postage prepaid.
 nf mai saP hp fof a board, they may issue process requiring the at- tendance ot any person to testify under oath concerning the value of the property in ques- ton, Any person whose assessed value of pr perty was increased by the Board of Equali- ration. and not appearing before the board at us session Tn september, may appear before the Common Council al its first regular meeting in october, 1893, and if they make affidavit to the effect that they had no notice of such increase Of valuation to the satisfaction Of the Common Council. the the Common Council may resolve itself into Board Of Equalization. and the per son so filing his affidavit may be heard con concerning such increase of valuation and the determination shall then be final.
 The City Recorder shall enter upon the as. sessmen' roll all changes made by the Board of Equalization.
 The City Assessor shall attend all the meet ings oi the Board of Eq isiization and he shall have the right 10 produce evidepce concerning any question of the lluation of property, and the board sh tl, diligently inquire into the the valuation Of all property in the city to the end that IL may be assessed fairly and equitably, and assess ed at it's full cash value.
 The board may require the assessor to enter upon s1ch ass. ssment roll and assess any other property which has not been assessed, and the assessm m and the equalization so made shall have the same force and effect as fl made by the assessor before the delivery of the assess. mens roll by him to the City Recorder.
 Afler the K ard of Equalization shall have closed its sessions, the assessor shall charge the tax levied by thls ordinance and as may be cor rected by said Board of ualiza,ion against the names of each individual or piece of property. After the amount of taxes is so added, the as sessrnent roll shsli be called the Tax Roll of the city of Phoenix, and the tax thereon charged shall continue to be lien upon said property and shall be due oSd payable on the 2nd Mon day in October, 1893.
 The Mayor, by direction of the Common council, shall annex to said tax roll, hts war rant, .ttested by the City Recorder, and direct the Tax Collector of said city to collect the amount of the taxes 90 levied and imposed.
 All taxes remaining upon sad tax roll unpaid on the Sd Monday in November, 1895, shall be declared delinquent and the amount Of one and one half Qia) Of one CD per cent per month from said date until the tax Is paid, shall be added to the respective sums so delinquent, to- ing such delinquency, and the Tax Collector of said city of PhGnix shall, after notice pub lished once week for four CD successive weeks in q ne wSpaper published aud pIinten in said city sell at public yeudue any or all O such piece or parcel of property upon which any Iax Is delinquent, or SD much thereof as may be nrcesSrrv 70 pay the amount ot the tax thereon and costs accruing upon such sale, together with the amount for such delinqency as aiore said
 SECTION VI.