Arizona republican., 1893-06-17

Pt"Peity taN, shs be subject tC seizure and sale Tor such personal property tax shnuiu the ssiDe become uelinuueut looeIh., w,h h the per cent pena ty ana costs of such uh.m uh.imhfmehcy, ana such pet,onal property tax sn"ll ll p'' len upon such real estate from and ai'er the levy hereby made.
 SECTION ".
 The eity assessor shall make the assessment Wn prolerty subject l., t- -Xatiou in said city ni Phfnntx, and shall prepare, complete and ne the assess men, roll thereof with the City hecorder oi said city, by the first day of Sep tenn per, 1893
 The manner and form of making the assess. ment of taxes shall conform as near as practi. cable to the laws of the T, rritOry gurding the hssessinehi ot ta es for county and Territorial purposes, and all property shall be assessed at T, The Common Council shall sit as Il Board of hqnallzat nn upon the second Mou'ay in Sep center. lsaS, and 'hall continue its sessions rom day to day unlil the business thereof is ui>poseu ol, provided, however, that said boar d snah h not sit alter the 2ith day of September, ioSS, San eSGep. a a> Tn this Section provided.
 upon complaint filed. 10 hear and determine whether the assessed value of any property is LOO small or too great, and may change ana cor ret any valuation either by increasing or dim. lnlsblns such valuation upon good oundS shown therefor whether such valuation was nxeu by tn nwneror the assessor, but before tEe Board Of Fqnnlization shall increase or add to the assessed valuation oi any property m the assessment roll, they shall direct the City Re. corder To give nOt'ce to the person interested oi me day when they shall act in the matter, allowing a reaso able time tor the appearance or the person interested Sucn notice shall be ih writng anu may be delivered to the person Interested pe' sonally, or deposited Tn the post. ofhce and addressed to him at his place of resi- Cence, postage prepaid.
 On the hearing of any matter before such board, they may issue process requiring the at. tendance ot any person to testify under oath concerning the value of the property Tn qucs. nh cad al.an .Nf pr perty was increase [ by the Board of Equali- zation. and not appearing before the board at us session m september, may appear before the Common Council at its first regular meeting in octooer, 1893, aud if they make affidavit to the enect that they had no notice Of such increase oi valuation to the satisfaction Of the Common council. the the Common council may resolve itself into Il Board of Equalization. and the per son 70 filing his affiaavit may be heard con concerning such increase Of valuation and the determinriOn shall then be final.
 The Guy Recorder shall enter upon the as. sessment Toll all changes made by the Board of Equalization.
 The City Assessor shall attend all the meet ings oi the Board of Eq IalizatioD and he shall any question of the tluauOn of property, and the board sh Il diligently inquire into the the vaiua'ion of all property in the city to the end that 1t may be assessed fairly and equitably, and asses ed at its full cash value.
 The board may require the as essor to enter upon slch ass, ssment roll and assess any other property which has not been assessed, ana the assessm m and the equalization so made shall have the same force and effect if made by the assessor before he delivery of the assess. mert roll by hin. to the City Recorder.
 Afte the B ard of Equalization shall have cosed it's sessions, the assessor shall charge the tax levied by this ordinance and IS may be cor. rected by said Board ofEqualizatiOn against the names oi each individual or piece of property. Alter the amount of taxes Is so added, the as sessmert roll shall be called the Tax Roll of the city of PhRnix, and the tax the renn charged shall continue to be lien upon said property and shall be due and p'yable on the 2nd Mon. day in October, 1893.
 The Mayor. by direction of the Common Council, shall annex Co said tax roll, hls war rant, ttested bv the City Re order, and direct the Tax Collector of said city to collect the amount Of the taxes SO levied an1 imposed.
 All taxes remsining upon sac tax roll unpaid on the Sd Monday in November, 1895, shall be declared delinquent and the amOGnt"f one and one half U12) of one CD per cent per month from said date until the tax is pad, shall be added lo the respective sums so delinquent. to- pether with one (sl 0J) dollar o'tS for SdveTtis ing such delinquency, "nd the Tax Collector 0t said city of Phgnix shall, after notice pub lishcd once awcek for fonr CD successive weeks in H newspaper published at plinteo in said city sell at public Veudue any or all O such p.cce or parcel or property upon which any tax ls delinquent. or su much thereof aS may be n'ces>rrV tD pay the afrouut oi the tax thereon and costs Hccruing upon such sale, together wth the amount for such delnqency as aiore- said.
 SECTION VI.
 The Tax Collector may at any time after re. reivng the warrant of the Mayor for the cOllec- rinn of he taXes hereby levled, collect by dis tTcss and sale, 1T not Otherwi Q collected, the taxes due on personal property O"ned by the assessed. The ssle must be at pubic auction, after one CD weeks notice of the time and place thereof given bv pub, irati)n in a newspaper published and printed in .he city of PhPnix. or by posting nOlices thereof in three (3) public places therein and of a sufficient amour. there. of to pay the taxes, parrentag ge and costs
 For seiying and selling personal property, the Tax collect may charge the sum of three (s3.uO) dOllzrs. HS costs oi such sale. On pay msnr of the prcs paid for the pro Der;y sold, the delivery thereof with s bill Of sale vest the tite thereto go the purchaser: all evcesses over taxes, percentaCe and costs. and the proceeds of any such sale. must be returned to the owner oi the property so sold. and until claimed must be deposited with the City Treasurer subject 10 the order of the ow ner, beirs or assigns.
 The Tax Collector must make and return inc same settlement with taxes collected in this manner as in other cases.
 SECTION VII.
 All sales of real property for delinquent taxes A, provided n this ordi nance, shall take place in front O. the office of the city recorder oi said citv, and such sales shall be cOnd rcted in ac cordance with the laws of the Territory of Ari- zoua providing for tax sales as near as practic- able.
 SECTION VIII.
 If within one CD year after the sale of real property for dehIquent taxes and penalties, ipersonal property IS excepted from the pro, visions of ghis section, the title to when snaii at one vest m the purcha ,er up sale, as he e. inbefore prnvidcd) Inc owner or Cther party having n direct interest therein appear ana pay such taX and del ellnquency with all costs there on. toecrher with thirty (3O per cent. penalty on me purchase prIce, then such owner or party in interest may redeem said property.
 SECTION TX.
 If no redemption is made within one CD yesr alter sHle of real property as herein pToViueu, Tb,.,, the ,px collector of said c,ty sl all make inc turrhAs, r H deed tOr the same. and such deed inIiy uck uOwleaped snail show:
 First-That the prOpSIiy was assessed' the assessment equalizeC ana the taNes leNleu III accor,iancc with this ordinance. ~
 Scrond-rhat the taxes were not pald ana h, inc proper time and place the property was sold