Arizona republican., 1893-06-13

nea, estate belonging to any persop usb,a 4
se,ynrp ersonai property tax, shall be subject 1
s '.iiold the same become delinonsnt ,asga,hs
T.'i n .he per cent. pena ty and costs al sncl
.He.imnguebcy, and such PERSONAL nroner,Y ia,
sa,a, 1e lien upon such real estate from An,
"i'er the levy hereby made. W"
SECTION v.
., me city assessor shall make the assessmep
y. ". nj property subject to tsxatioo in ssi1 cit
ie the m. sma shall prepare, complete AM
sooruer ol said city, by the rst day Of Sep
Inc manner and form OF making the ASSESS
90 1 h oi taxes shall conform as near as practi
eapie 10 the laws of the Territory rnrdipg m,
assessment of tsyes for County and Territoria
us lull cash value. 'e''e1 :"
Eq rns Cannon Council shall 81! as Board
,,emoer. lss3, and >hall continue its session
ANN Jay 10 day until the business thereof
1.sPosed OF, provided, however, that said boa,,
isaa ar W.. as AFTER the 9th day OF September
go, eASept as IN this Section prov
such Board OF Equalization shall have powe'
, Upon complaint filed. TO hear and determip,
Mneth, the assessed value of any property i,
req, , ans OK 700 great, and may change and cor
inisnlhH such valuation upon good q ound
SHOWN therelor. whether such valuation wa,
nNeu oy th- owner or the assessor but before
w ne BOARD OF equalization shall increase or add
w sie assessed valuation OF any property IN the
assessment roll, they shall direc. the CITY Re
soIuer 70 give notice to the person Interested
~, ,ne Gay when they shall act in the matter
Of nv. ne reasonable time Tor the appearance
on tne person interested Such notice shall be
IN Wnuhg and may be delivered 10 the person
interested personally, or deposited In the post
once and addressed 70 him ut his place OF resi-
Cence, hostage prepaid
on me hearing of any matter before such
ooaId, they may issue process requiring the at.
enuance or any person to testify under oath
concerning the value Of the property in ques.
ZION, Any person whose assessed value OF
~, perty was increased by the Board of Equali-
1katloh; and not appearing before the board at
Us session IN september, may appear before the
common Council ut Its first regular meeting in
octooer, iSsS, aud IL they make affidavit to the
euect that they had no notice OF such increase
o y valuation to the satisfaction OF the Common
Councii, the the Common Council may resolve
ltseii into Board OF Equalization. and the per-
s son 30 ming his affidavit may be heard con
such Increase OF valuation and the
shall then be final
ne my Recorder shall enter upon the as.
easement roll all changes made blythe Board of
equalization.
The City Assessor shall attend all the meet.
y gs OF the Board OF Eq ializatiop and he shall
nave the right to produce evidence concerning
sh! question OF the ,luatiou Of property, and
sae ooaIa shai diligently inquire into the the
valua,ioh OF all property In the city to the end
that II may be assessed fairly and equitably,
and assessed at its fun cash value.
Inc BOARD may require the assessor to enter
upon s1ch ass ssment roll and assess any other
property which has not been assessed, aud the
assessm m and the equalization SO made shall
nave the ZANE force and effect as II made by
the assessor before he delivery of the assess.
ment I'll by him to the City Recorder
Ate the b ard of Equalization shall have
oscd It's sessions, the assessor shall charge the
TAX levied by this ordinance and as may be cor
rec'ed by said Board of Equalization against the
n "A m mi n .,A il,,. -
After the AMOUNT OF taxes Is so added, the as.
sessment roll shall he called the Tax Roll of the
city OF Phen:x, and the tax the reon charged
shall continue to be a lien upon said property
snu Sna,l oe due and payable on the 2nd Mon
The Mayor. by direction of the Common
Councll, shall annex 10 said tax roll. his war
rant, TESTED BY the City Re order, and direct
he Tax Collector OF said citu to collect the
amount OF the taxes 80 levied AMI imposed.
All taxes remsining upOn said tax roll unpaid
IN the 81 Monday In November, 1893, shall be
declared delinquent and the amount vi one
rom said date until the tax is paid, shall be
'dded To the respective sums 80 delinquent, to.
'ethe" vim one 81 0O dOllsr costs for advertis.
ng tr n de tinqusncy, and the Tax Collector OF
aid city OF Phoenix shall, after notice pub
ished once a week for four % successive weeks
y NE " paper published AID pIinten in said
'ity sell at public yendue any or all o such
Gee or parcel OF property upon which any tax
: VT =" MUM lntEtbl u may DE
necessary u paw tNe amount OF the tax thereon
ma costs Rccruing upon such sale, together
WIN the amount for such delinquency as atore-
aid.
SECTION vi.
The Tax Collector NAV at any time after re.
'eiving the warrant OF the Mavor for the collec.
Ion Of the taxes hereby levied, collect by dis
TesS and sale, " not 0therwi e collected, the
axes due on personal property owned by the
assessed. The sale must be at public auction,
ltter one ~ weeks notice of the time and place
hereof given by pub,icati IN In newspaper
published and printed in The city of Phoenix. or
~ posting notices thereof in three (3) public
places therein and OF a sufficient amour there.
II 10 pay the taxes, parcenta &c and costs.
For sewing aud selling personal properly, the
Tax collectJ NAV charge the sum Of three
500 dollars. as costs OF such sale. On pay
nent of tn" prics paid for the pro Derty sold, the
delivery thereof with bill OF sale vest the title
hereto % the purchaser: all excuses over
axes, percentsoe aud costs. and the proceeds
" any such sale. must b" returned to the owner
" the property so sold. and until claimed must
,e deposited with the CITY Treasurer subject TO
he order of the owner, heirs or assigns.
fhe Tax Collector must make and return the
ame settlement with taxes collected in this
manner as in other cases.
SECTION VII.
All sales of real property for delinquent taxes
y provided n this ordinance, shall take place
II front the office OF the city recorder OF said
,itv. and such sales shall he conducted In nc
ordance with the laws of the Territory of Ari-
,opa providing for tax sales as near as practic-
bile.
SECTION VIII.
II within one ~ wear after the sale OF real
,r peIly for delinquent taxes and penalties,
personal property is excepted from the pro.
'isions Of his section, the tide TO which shall
i cnc- vest IN tho purchaser upon sale, ms he e.
uhefoTe pr0yidpu.) ihc owner or ether party
having u direct Interest therein appear anu pay
uch tx and delinquency with all costs there
m, Together with thirty (3n) per cent. penalty
m he purchase price, then such owner or party
II interest may redeem said property.
SECTION TX.
II no redemption is n ade within one ~ yesr
liter sHla of real property as herein provided,
hen the tax collector of said CITY Il all make
he nurrhnseTa deed for the same, and such
Iced fully sck nOwledped shall show:
first--That the property wa assessed, the
.sse> smeut equalizef ami the taxes levied III
accordance with tins ordinance.
Seroud-rhat the taxes were not paid and a.
he proper time and place the property was SOFA
" the proper officer as provide by this "fdih-
nee ,,
Thifd-,.t..t the .roper,y was ujt redeemed
nd that Il person executing the d. ed Is the
Toner officer u. designated ~ this ordinance
When real estate is sold u pay the taxes ana
,eunlIies on personal property, the deed shali
ct forth that the real estate Deiohgeu 'othePei-
on liable o pav.the tax. -,
such deeds duly acknowledged or proved
hal he Anal evi ience Except rs against actual
rIud) of the regularity OF all proceedings from
he ass ssment by the assessor inclusive up TO
he time OF the execution of such deed. All