Arizona republican., 1893-06-16

| M.rot tapproNeu february 25, 1884," approve, ! hea, .s'atr helouging to any person liable t, pay persona property tax, sha,l be subject |, seizute ana sale for such personal property tax wi'h ,ha ane same become delinquent. togethe VII. wuh lhe per cent. pena ty ana costs of sucl uenhqGeney, and such pc conal property t,,, | shall D" len upon such real estate from an, | aiter the levy hereby made.
 SECTION V.
 The city assessor shall make the assessment oiai property subject to ts xatiou in said city Si Si ,hh,enlk, ,h, ana shall prepare, complete and ne tne assess ment roll thereof with the City recorder oi said city, by the first day of Sep Nln Der, 1898.
 The manner and form of making the assess. na neht oi taxes snail conform as near as pracu caoie to the laws of the T. rritory gnrding the assessment ol ttN eS for county and Territorial purposes, and all property shall be assessed at It's iuli cash value. The Common Council shall sit as Board of Eqnaiizat'nn upon the second Monday in Sep. temcer, 1893, and shall continue it's sessions rom day io day uuul the business thereof is nhstosed ol, provided, however, that said boa, snail not sis after the 2ith day of September, lS95, eXcept as In this Section prov tied ouch Board Oi Equalization shall have power upon compain filed. to hear and determine Whethtr I the assessed value of any property is loo small or 100 great, and may change and cor. rect any valuation either by increa siDg or dim. lnishing such iluatiOn upon good g ounds srI snowh therefor. whether such valuation was nNeu oy ths owneror the assessor, but before tEe Board Of Equalization shall increase or add to the assessed valuation of any property m the assessment roll, they shall direct ihe City Re. coruer to give nOt'Ce to the person interestf d oi The day when they shall act in the matter, allowing reasol able time or the appearance or the person interested Such notice shall be m Writing anu may be delivered to the person lnIeiestea pc sonally, or deposited in the post oifice and addressed to him ut his place of resi- Cence, hostage prepaid.
 On the hearing of any mater before such board. they may issue process requiring the at tendance of any person to testify under oath concerning the value of the property m qucs- tloh Any person whose asse ssed value of pr periy was increaset by the Board of Equali- zauoh and not appearing before the board at Its session m September, may appear before the Common Council at its first regular meeting in october, lSl3, aud il they make affidavit to the effect that they had no notice of such increase oi valuation to the satisfaction Of the Com mmon council. the the Common council may resolve itself into Board of Equalization, and the per. son so hling 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- sessment roll all changes made by the Board of Equalization.
 The City Assessor shall ate nd all the meet ings of the Bosrd of Eq Ialization and he shall have the right 10 produce evidence concerning any question of the vtluatiou of property, and valuation of all pr perty in the city to the end that it may be assessed fairly and equita bly,, and asse & ed at Its full cash value,
 The hoard may require the as essOr to enter upon lch ass ssment roll and assess any other property which has not been assessed, aud the assessm nt and the equalization so made shall have the came force aud effect as if made by the assessor before he delivery of the assess melit roll by him to th" City Recorder.
 Afe the ard of Eau igation shall have Q oSed its sessions, the assessor shall charge the tax levied by thIs ordinance and as may be cor rccted by said Poard of Equalization against the Fh r nr "A Alter ihe amount of taxes is so added. the as sessmel roll shall be called the Tax Roll of the clty ot Phpnix. and the tax tn renn charGed shall continue t6 be a lien upon said property and shall be due and ptyable on the 2ud Mon day tn October, 1893.
 The Mayor, by direction of the Common Council shall annex to said tax roil his war rant, tteSted hy the City Re order, and direct the Tax Collector of sad citv to collect the amount of the taxes so levied and imposed.
 All taxes remaining upon sa d tax roll unpaid on the Sd Monday in November, 1893, shall be declared delinquent, and the amount "f one and one half O12) of one CD per cent per month from said date until the tax Is pod. shall be added to the respective sums so delinquent, to- ether with one (Sl 0J) dollar costs for sdvertiS- ing such delinquency, and the Tax Collector of said city of PhwuiX shall, after notice pub hshrd "nCe aw week for four CD successive weeks Tn anrwspaper published H' q intel In sfd city sell nt public yendGe any or all 0 such p zee or parcel oi proper'y upOn which any tax ls delinquent or SD much thereof as may be n'"eSsr rv tp pay i've ar cunt oi The tax thereon end costs aCCTuing upon such sale, together W th the amount for such dehnqency as aiOfe- said.
 SECTION VI.
 The Tax Collector may al any time after re. csiving the warrant of the Mayor for the col'ec unn of he tiNes hereby levied, collect by dis trcsS and sale, if not Otherwi collected, tNe sssesstd. The sole must he at pubic auction, after one CD weeks notice of the time and place thereof given bv puh i"ati1n in n newspaper published and priuled in .he city of Phoenix, or by posting notices thereof in three (3) public places therein and of n sufficient amoun there of tn pay the taxes, pHr"enta ge and costs
 For seizine and selling personal property, the Tax Collect ma' charge the sum of three C8NO) dOllsrs. as costs Oi such sale. On pay nrnt of tho pric pad for the property sold, the delivery thereof with bill of sale vest the ttIe thereto to the purchaser: all eNcesses over taxes, percentage aud costs. and the proceeds of any such sale. must be returned to the owner of the property so sold. and uDtil claimed must be deposited with the City Treasurer subject 10 the order of tn" owner, heirs or assigns.
 The Tax Col Pc'or must make anh return me same setl ment with taxes collected in this manner as in other cases
 SECTION VII.
 All sales of real property for delinquent taxes asurovided n ;his ordinance, shall tSke place in front o the office of the city recorder of said citv and such sales shall be roud icted in ac
  zona providing for tax sales as near as practie' able.
 SECTION VIII.
 If within one CD year after the sale of real prupetty for delinquent taxes an,t penalties, ipersonal property Is excepted from the pio, visions of ms section, the titr tn which shall at one vest ln the purchaser up pn sale, AS he Q inhefOre prnviaeG,) inc owner or 1ther party having II dir ct iutcr,St therein appet snn pay such tex and del nquency with all costs there on. tOgc' her with thir'y (3D per cent. penalty on 5he purchase prrce then such owner or party in interest may redeem said property.
 SECTION K.
 If no redemption is made within one CD year alter sale uf real property as herein provided inca thrftnX collector of said c'ty sl all make he uurrhHs,ra Il deed tOr the same. and such lped Iuliv bck owlt1gC,l snail shOy:
 Fir.t-That the propsIty was assessed, the asse, ,sment capitalized nnt the taxes levied Ill ncr,rdunce with this ordinance.
 ScrOnd-'rnst tie taxes were not rald and n, the proper tune snd placc the property Was solu hy the proper othcer as pTovid d by this "rdlh' ancp -,.... o j,
 Ti-rI--,ct tt the property wst n1t red 'emen and that tie person executing the died Is lhe ..S,.,,, |, as JpsigutIel by this ordinance