Arizona republican., 1893-06-09

selznre ma - p,Opoity YAK, snail be subject TO
shnnid anu sale Tor such personal property tax,
,ni,h the same become DELINQUENT. together
S I'LL .he per cent. pena ty ana costs OF such
shall no y w. ana such petsonal properly tax
go, u, " zen upon such real estate from and
ailer the levy hereby made
SECTION v.
., me CITY assessor shall make the assessment
~, pi Pioperty subject 10 tsxation in said city
s s rhohnlx, and shall prepare. comniete and
uie tne assess ment roll thereof with The Civ
vnolueT ol said city, by the irst day of Sep
The manner and form of MAKING tho .ssoss-
aieiit Oh taxes shall conform as near as practi.
caoIe 10 the laws OF the Territory parding he
n'eh, OF ~, eS for County and Territorial
rs mi anu AL property shall be assessed at
Inc Common Council shall sit as a Board of
Equa.lzat on upon the second Monday in Sen.
from dsy ,1"S' ana shall continue its sessions
Iroih uay 10 DAY unlil the business thereof is
ul>poseu OF provided, however that said hoa "A
s sl not SIT after the 2ith day of Septembar
's BaSrs g. Of n this Section provided
upon complaint filed. To hear and determine
Whethsr the assessed value of any property ia
.on sunll OF 100 great, and may change ana cor.
i0It any 'aluSt'on either by increasing or dim.
ihlsnihs such valuation upon good g ounds
SHOWN sown therefor. whether such Valuation was
nAeu oy th~ owneror the assessor, but before
,ne noara OF Equalization shall increase or add
W thc assessed valuation OF any property in the
assessment roll, they shall direct The civ re,
eorder TO give notice To the person Interested
0, me Gay when they shall act in the matter.
Glowing wv, reasonable time or the appearance
OF the person interested Such notice shall he
III Wrlt'h. and NJ J be delivered To the person
ln.steslea pe. sonaiiy, or deposited in the post
oince ana addressed to him at his place of resi-
{ eace hostage prepaid.
On the hearing of any mat.er before sucb
poa,u, they may issue process requiring the al.
,mualce o' any person TO testify under oath
concerning the value of the property in ques.
"A AZ
pr perry WAS Increases by the Board of Eauali-
Etnoh and not appearing before the board at
T ~ session IN september may appear before the
October, 1898, aud il they make affidavit 10 The
eIect that they had no notice of such increase
OF valuation to the satisfec elton OF the Com mon
nouncli, the the Common Council may resolve
itSeli into Board OF Equalization. and the per.
son 30 ming his affidavit nay be heard con
concerning such increase OF valuation and the
determination shall then be final
Inc clly Recorder shall enter upon the as.
sessnent roll all changes made by the Board OF
Equalization
The CITY Assessor shall attend all the meet.
ings OF the Board of Eq Ializatiop and he shall
nave the right to produce evidence concerning
any question of the viluatiOu Of property and
tue board sh ii diligently inquire into the the
valualloh OF all property In the city to the end
tns' IL may be assessed fairly anu equitably,
ana aSse - ell at ITS full cash value.
Inc board may require the as essOr to enter
upon such ass ssmeut roll and assess any other
property which has not been assessed, and the
assessm nj and tue equalization so made shall
have the same force and effect as If made by
the sesSor before he delivery of the assess.
ment ~ 10y him to the City Recorder.
AftSs me Bard OF Equs izstion shall have
o. It. sessions, s.e .,se ssO7 shall large the
tax levied by this ordinance and as may be cor
rected by said Board Of Equalization gainst the
"sme. o. ., N isitviduaI or piece of property.
After the amount OF taxes is so added, the as.
sessme"t roll shall be called the Tax Roll of the
city OF Phoenix, and the tax the reOn charged
shall continue to be lien upon said property
and shall be due aud payable Oh the 2nd Mon
The Mayor by direction of the Common
Council. shall annex to said tax roll, hi. war
raut, sttested by the CITY Re order, and direct
the Tax Col cctor of said city TO collect the
amount OF the taxes 30 levied and imposed.
Ali taxes rem dining uUon said tax roll unpaid
on the sd Monday in November. 1898 shall be
declared delinquent and the amount ri one
and one half Ol2) of one % per cent Der month
from said date until the tax il paid. shall be
added To the respective sums so delinquent, to-
"e'h"" . IN one 6! OD) doll r costs for advertis-
ing ~ IA delinquency, snd the Tax Collector of
said city Of Phoenix shall, after notice pub
NSh"d "n"e week for four % successive weeks
IL newspaper published II q printed in said
city sell ut public yeudue any or all o such
Z 90 or parcel OF property upon which any tax
L. delinquent. or so much thereof as may be
n're>snry - pay tie avn cunt OF the tax thereon
and costs accruing upon such sale, together
with the amount for such delinquency as aiore
said.
SECTION VI.
The Tax Collector may at any time after re-
ceiving the warrant of the MavOr for the collec-
ton of The taxes hereby levied, collect by dis
treSs and sale, " not Otherwi g collected, the
taxes due on personal property OSned by the
assessed. The sale must be ut public auction,
after one ~ weeks notice of the time and place
thereof given nv pub ran m in Il newspaper
published and pnnred In .he city Of Phoenix. or
10y posting notices thereof in three (3) public
thar alma md of A ffpia aTnNt
OF 10 pay the taxes, p'rrenta gs and costs
For sewing and selling personal property, the
Tax ColleJt"I ma charge the sum OF three
$500 dollars. rs costs OF such sale. on pay
m nj Of Tn" price paid for the property sold, the
delivery thereof with bill OF sale vest the title
IN reto ~ the purchaser; all eNcesses over
taxes, percentaGe aud costs. and the proceeds
Of any such sale. must b" returned tn the owner
OF the property so sold. and until claimed must
he deposited with the Citv Treasurer subject to
the order Of tn" owner, heirs or assigns.
The Tax Collector must make and return the
same et'lement with taxes collected in this
manaeT as in other eases.
SECTION VII.
All sales of real property for delinquent taxes
~ provided ;his ordinance, shall tfke place
IN front The office nf the city recorder of said
ritv. and such Sa'es shall be Cond '"ted in ac
curdance with the laws Of the Territory Of Ari-
IONA providing for tax sales as near as practic'
able.
SECTION VIII.
Ifwithin one ~ wear after the sale OF real
Or petty for delinquent taxes and penalties,
(per -onal property H. excepted from the pro.
visions If ms section, the tide to which shall
ut uuG vest N the purchaser up IN sale, as he e
,nLefoTe prnviurU.) he Uwner or ether party
having u dir, CT interest," therein appear ana pa y
such tx and delinquency with all costs there
nm tOgr,h her with thirty (3D per cent penalty
on the purchase price, then such owner or party
i'm interest NAV redeem said property.
SECTION TX.
limo REDEMPTION is II ade within one ~ year
after salp Of renl property rs herein provided,
The, tn, Tx collector Of said c'ty Il all make
he uurrhasrr u deed TOR the same. and such
,,.rd Iuliy nCk rowlrapcl stall show:
rlr.t-ThnI the prop,lty was assessed the
Assessment pqualiZeG and the taxes levied III
,rrnr,laucp with tins ordinance.
81. oud-rnst Il Z taxes were not rald ana ~
the proper time and place the property was sold
hy the Or per officer as prOyld- u by thls "rulh-
ap"e u. go, ana {,
Thf,,S - Ut I've srOp .rls was ct redeemed
and iha: L,Is d, rsun pXscutins the dt"l Is the
n, Oner officer ~ dcsilntted ~ this ordinance
When real estate is sold Ia pay The taxes ana
neuiIties on PERSONAL property, the deed snail
.et firth that the real estate belonged tOtheper-
son liable o pav.the tax.
such deeds duly acknowledged or proved
shall lie final evi lence except Ms against actuai
fr,u ~ of tie regularity OF oil proceedings from
a a .