Arizona republican., 1893-06-15

| se,z,,, .,,, i P.'PcIty thN, snail be subject tt | e ssihnie anu sale Tor such personal property tax
 moulI lhe same become aelinauent. loretbe, d.m,t Mun the Der cent. pena ty ana costs oi sucf shall ba amn such De t,onal properiy ta, au su,,, pa ~ ilen upon such real estate from ant ai'er the levy hereby made.
 SECTION V.
 , me city assessor shall make the assessment ora property subject lo tr xatiou in said city m rh'ehix, and shall prepare, complete and ntne uie tne assess men roll thereof with the City meeoruer ,. oi said city, by the first day of Sep. | The manner and form of making inc nssess. | ment or taxes shall conform as near as pracli. caoIe to the laws of the T, rrilory garding the nrs.ssInehi 'ehi "i t. eS Tor rounrv and Territorial purposes, and all property shall be assessed at its tul cash value
 | The Common Council shall sit as Board of nquaIlHst on upon the second Monday in Sep. rom day to day until The business thereof is o,>posed or, provided, however, thai said bon,d d snaii s. not si. after the 2ith day of September, 1875 eXeept aS in this Section provided ouch Board Of Equalization shall have power upon mplaint filed. 10 hear and determine Whetbtr the assessed value of any property Is @ .oo sniaiI or too great and may chance and GOT. rect any. valuation either by increa ,lng or dim. | iniSblhs such valuation upon good z onnd, snown therefor. whether such valuation was | nAeu oy tu nwneror the assessor, but before , ,ae boaru oi Equalization shall increase or add | lo the assessed valuation of any property 'n the assessment roll, they shall direct the City ke. | eoiuer to give notce to the person interested Q, me oay when they shall act in the matter, ! e,uWihe reaso able time tor the appearance or the person interested Such notice shall be ih wnlIhg anu may be delivered tu the person lnseIeslea pc sonally, or deposited in the post Snve ne anu addressed to him at his place of resi- Sence, hostage prepaid.
 on the hearing of sny matter before such board. they may issue process requiring the al tendance ot any person to testify under oath cnhcerning the value of the propei " m Qucs. | tlon. Any person whose asss ssed value of pr periy wAs increa>e1 by the Board of Equali- zauoh and not appearing before the board at us us session m September, may appear before the common Council at it's first regular meetinV in october, 1855, aId if they make affidavit to the ehect that they had no notice of such increase ol valuation to the satisf'cti' n of the Common Counc1l. the the Common Council may resolve itseli into Board Of Equalization. and the per. son 90 fling his affidavit may be heard con concerning such increase of valuation and the oetermln7tiOn shall then be final.
 | Tn" Guy Recorder shall enter upon the as. Equalization.
 The City Assessor shall attend all the meet ings ol the BoHrd of kq laiizatiun and he shall nave the right 70 produce evideDce concerning any question of the tluatiou Cf property, and | the board sh Il diligently inquire iulo the ie vaiuhiion Of all pr perty in the city to the end ] that It may be assessed fairly "nd equitably, | and asse < ed Rt Its full cash value.
 | The board may require the ss essor to enter | upon sl lch ass ssmeut roll aud asses any other property which has not been assessed. and the ' ass ssm nt and tBe equalization so ,nade shal | have the >ane force and effect Us if made by the assessor before he delivery of the assess. l ment roll by him to Ihe City Recorder Afe the R ard of Punctuation shall have OStd Us sessions, the assessor shall charge the lax levied by thIs ordinance and as may be cor recied by said Roard of Equalization against the names oi each individual ar piece of property Alter the'aTount Of taxes Is sn sdied the as sessmeut roll shal, he called the Tax Roll of the ctty oi Phoenix. and the tax tn renn charred shall rontinne tn he a lien upon said property and shall be due and p'yable OH the 2ud Mon day in October, 1893
 The Mayor. hy direction of the Common Council. shall annex to said tax roll, his wac raui, tteste'i bs the C,ty Re oIdcr, and direct the Tax Col cctor of said citV to collect the amount of the taxes SO levied an impose Ali taxes rem 'ining upon sa 'd tax roll nnpNid on tfe 3d Monday in November. 1893, shall be Tecla'ed delinquent, ant the HmOLnt "t one and nns hslf (ll2) Of one CD peI cent per month from said date until the tax is pad, shall be add,d [" the respective sums so delinquent. to- se' her with one Sl O) dOl 1T eos ts for 4drtItiS h E such delinquency, ni the Tax Collector uf said city of Phenix shall. after notice pub llsh"d "n"e a week for four CD successive weeks in nr wspHper published a' q D inte, in sad city sell at public yeudue any or all 0 such p e" Or parcel Uf property upOn which any IaN + delinquent. ar SO much thereof as may he n'oeN>"r' th pay [ q aw"IIut ni the tax thereon and costs accruing upon such sale. tCgethcr with the amount for such dehnqency as aiOre- said.
 SECTION VI
 The Tax Collector may at any time after ra. ceiving the warrant of the Mayor for the cnllec tinn of he t,Xes hereby levred, collect by dis tres Hnd sale, 1T not Ulhefwi c"iie"ted. the taxes due Ou personal property OSned by the rssrSs q. The sole must be at pub ic auction, af'er one CD weeks notice of the time and place thereof given hv pub i'ati m in a newspaper published and priu ed in !he city of PheniS. or by posting nnIiceS thereof in three (3) public places therein and of Il sufficient amoun there Of to pay the taxes, p'rcenta Er and costs For seizing and selling personal property, the Tax Collect ! ma charge the sum nf three (s3.UG dollrrs. as costs oi such sale. On pay m m of tnN pric paid for the pro oery sold, the delivery thereof with hin oi sale vest the tit e thereto 'n the purchaser; all evcess"s over tsXes, percentaVe aud costs. and the proceeds of any such sale must ha returned to the owner of the properts so sold. and until claimed must be deposited with 'he ritv Tre'surar subject 10 the order of tn" nw ner heirs or assigns. The Tax Col ec or must make and return Inc same settlement with taxes collected in this ma nner as fin other cases.
 SECTION VII.
 All sales of real property for delinquent taxes a. provided n this ordinance. shsl take place in frOut the office nf the city recorder or said ci. .r an such sa,eS shall be COnd .cted in ac rordance win the laws nf the Territory "f Ari- z"na providing for tax sales as near as pracue- able.
 SECTION VIII.
 If within one CD year after the sale Of real pr betty for dChnqUent taxes ana peualile>, IperSonal property is eXCeDted from the pro visions rf ,nls section, the titl" tn which shall at on.r vest n t.e plrCaascr upon sale, as he Q inhe:Dre pruvilcu) he owner or ,lher party having n direct interest thereln appear and pay such tax and u"l nquency with all costs lherc' on. tOgcrIer with tnirry C3) per cent. penalty on tne purchase pr,ce, then such owner or party in interest may redeem said property. SECTION TX.
 If m mption is u ade within one CD yepI altsT ,,ls of ranI property as herein prov ded 1 thru thc rrX collector of said c'ty Fl all make l he Iurrhns,r deed for the salne. and such 'N III