Arizona republican., 1893-06-14

seiznra s,,S i P,oPoity tax, snail be subject to sniS ana sale for such personal property tax ,I,u ,nouiu the same become delinquent, together Snn n the per cent. pena ty and costs of such shall ba a & ana such petsonal property tax anaii aa p p' llen upon such real estate from and ailer the levy hereby made
 SECTION V.
 ot me eity assessor shall make the assessment o, i pi ploperty subject to taxation in said city Si Si Ihtehlx, and shall prepare, complete and pie n the assess ment roll thereof with the City ,s 1noruer @i said city, by the first day of Sep
 The manner and form of making the assess- lnent or taxes shall conform as near as practi- caoie to the laws of the T. rrilory garding the N asSvssmehl oi ta, es for County and Territorial ,s ' ana sll property shall be assessed at I, The Common Council shall sit as a Board of nqualzat,on upon the second Monday in Sep. from day to day until the business thereof is Disposed Of, provided, however that said boa,d snal san not siI alter the 2ith day Of September, sach sSfsps sasrs a, of m ,hs Section provided
 upon complaint filed. to hear and determine whethtr the assessed value of any property is r .oo snail or too great, and may change ana cor any Valnsslon either by increasing or dim inlsulhs such valuation upon good ounds shown therefor whether such valuation was nNeu oy thr owneror the assessor, but before .ne Board or Equalizaton shall increase or add to the assessed valuation Of any property in the assessment roll, they shall direct the City Re. corder 10 give not'ce to the person interested ., ,e tne day when they shall act in, the matter, a,'1winS , ,, reasonable time for the appearance oi the person interested Such notice shall be m wntihg and may be delivered to the person Interested pel elsonally, or deposited in the post oinee and addressed to him at his place of resi- Sence, postage prepaid.
 On the hearing of any matter before such board, they may issue process requiring the at tehuahce or any person to testify under oath etoneermng the value of the property in ques- lyh ralr nf pr. perty was increased by the Board of Equali- zation, and not appearing before the board at us us session m September. may appear before the Commoh council at its first regular meeting in october, 1893, and if they make affidavit to the effect that they had no notice of such increase oi valuation to the satisfaction of the Common nsouncil: the the Common Council may resolve itself into a 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 Toll all changes made by the Board of Equalization.
 The City Assessor shall attend all the meet ings oi the Board of Eq lslizatiob and he shall haNet the right 10 produce evidence concerning any question of the lluation of property, and the board sh tl diligently inquire into the the valuation of all property fin the city to the end that it may be assessed fairly and equitably, and assess ed at its full cash value
 The board may require the ,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 the delivery of the assess. ment ENAl by him to the City Recorder.
 Ala the ard of Equsiization shall have closed US sessions, the assessor shall charge the tax levied by thls ordinance and as may be cor. rected by said Roard of Equalization against the names oI each indiyidual or piece of property Alter the amount Of taxes is so added, the as sessmeut roll shall be called the Tax Rolf of the city Of Phoenix, and the tax the reon charged shall continue to be q lien upon said property and shall be due and p'yable on the 2nd Mon
 The Mayor, by direction of the Common Council, shall annex to said tax roll, his war rant, ttested by the City Re order, and direct the Tax Collector Of said city to collect the amount of the taxes 90 levied anf imposed.
 All taxes remaining upon sad tax roll unpaid on the 3d Monday in November, 1893, shall be declared delinquent, and the amount "f one and one hslf Ol2) Of one CD per cent per month from said date until the tax Is pad, shall be added tO the respective sums so delinquent, to- eether with one Gl OO) dOlar costs for advertis. ing gSr' delinquency, Snd the Tax Collector of said city of fheniX shall. after notice pub hsheri "nCe week for four CD successive weeks in n newspaper published Hud pinten in said city sell at public vendue any or all such piece Or parcel Of property upon which any tax is delinquent, or sn much thereof may be ntCcrS~rv to pay the au cunt Ol the tax thereon and costs accruing upon such sale, together with the amount for such delinqency as aiore- said.
 SECTION VI.
 The Tax Collector may at any time after re. ceiving the warrant Of the Mayor for the cOliec. ton uf the tnXes hereby levIed, collect by dis tTess and sAle, fl not Uiherwie collected, the taxes due on personal properly O"ned by the assessed. The sale must be at pubic auction, after one CD weeks notice of the time and place thereof given by pub i'ai rn in a newspaper published and prin, ed in .he city of Phpnix. ar by posting notices thereof in three (S) public places therein and of a sufficient amount there of to pay the taxes, parcenta ge and costs
 For seiziHg and selling personal property, the Tax Collect maV charge the sum of three t3OOl dollars as costs ot such sale. On pay ment of tin pric paid for the rooerty sold, the delivery thereof with bill of sale vest the title thereto 70 the purchaser: all evcesses over taxes, perCentaEe and costs. and the proceeds of any such sale. must be returned to the owner of the property so sold. and uutil claimed must he deposited with The City Treasurer subject to the order of tn" owner, heirs or assigns.
 The Tax COliec'o or must make and return the same settlement with taxes collected in this manner as fin other cases.
 SECTION VII.
 All saleg of real property for delinquent taxes aS provided n ;his ordinance, shall take place in front Q the office Of the city recorder or said citv and such sales shall be rOnd icted in nc cordance with the laws of the Territory of AIt- zona providing for tax sales as near as practit- able.
 SECTION VIII.
 If within one CD year after the sale Of real prppeIIy for uchLqUent taxes and penalties, iper,Onal property IA excepted from the pro. visions of ms section, the tide to which shall nt enc. vest tn the purchaser up 'n sale as he e. inhefOTe prOvidrd,) lhc owner or Ither party having u direct interest therein appear ana pay such tax and delinquency with all costs there on t0gr, her with thirty (3O per cent penalty on the purchase priCe, then such owner or party in interest may redeem said property.
 SECTION TX.
 limo redemption Is IT ade within one CD yesr after ,pla uf real property as herein provided, th..t he tpN collector of snid clty T all make tEp t,urrfas"ra d deed tor the Name. and suCh deed tuliv rCk uowleupCd shall show;
 FIrst-That the propvfty was assesSeu' the asse.sment rquHliZeG and the taxes levied Ill ,rrnrinurp with this ordinance.
 ScrOud.-rhat tfc taxes were not phld anu II, the proper tune and place the pr1yerty Was sold by the proper officer as prOvid by thls "fulll- aucP . ,,,,,, {,
 TRird-Sot the prop1ry sAS "9t red.eme and that tiI; person executing the dCed Is the ntoper officer as dcsi yntled Sy this ordinance
 When real estate is sold [" pay the taxes ana neunIIics on personal property. the heeh shhl' Iet fnrrh that thr real estate belonged tuthepef- son liublc 70 pnV. the tax.
 such deeds duly acknowledged or pfoNen shall he final evi fence except as agaiust actuai Tr,u0l of the regularity Of all Droceenlhgs rom Ixtb ba aS