Arizona republican., 1894-06-12

every One Hundred (slOO.0O Dollars of the
 assessed valuation Of property IS hereby levied
 and imposed upon all property real and per
 sonal (except such as may be by law exempt
 from taxation) in the City of Phoenix, for the
 general current eXpentes Of said city for the fiscal year commencing on the 1st day of July. 1891, and ending on the 3Oth day of June, 1895. SEC. g. An additional city tax of nineteen cents upon every One Hundred (S1000O Dollars of the assessed valuation Of property IS hereby levied and imposed upon all property, real and personal (except such as may be by law exem pt from taxaton) in the City of Phoenix for the payment Of the accruing interest upon the bonds of saio city. viz: The fire apparatus bonds, the city hall bonds, the city hall fire engine and plaza bonds, for the fiscal year commencing on the 1st day of July, 1891. and ending on the 30th day of June, 1895 SEC. f. The tax hereby levied shall have the | force and effect of judgment against the per sons and property assessed and taxed and shall | be and constitute lien u on all the property | real and personal, assessed and taxed from and after the levy hereDy made, which lien shall constitute and remain 6 lien until all such | taxes, together with the per cent, penalty, | costs and changes for delinquency thereof, if | any thereby, shall be fully paid or the property has absolutely vested ill purchaser under a l sale for such taxes, the percentage, penalties
 and costs, and shall have all the force and effect l give by virtue of Article l3, Section 8 of the | Act of the 18th Legislative Assembly, of the Territory of Arizona, entitled 'An Act to Amend an Act Entitled an Act to Incorporate l the City of Phoenix, approved February 18th, | 1891, :" approved March 11th. 1885, and an Act of l the Seventeenth Legislative Assembly of the l Territory Of Arizona, entitled, ''An Act Grant | ing to Incorporated Cities Certain Powers and | Privileges in Addition to those Already Vested | in them by Charter or General Laws of the 1 Territory approved April 18th, 1893.
 | Real estate belonging to any person liable to | pay personal property tax, shall be subject to seizure and sale for such personal property 1 tax, should the same become delinquent, to- gether with the per cent penalty and costs of such delinquency, and such personal property | tax shall be lien upon real estate from and after the levy here 0y made.
 SEC ,. The city assessor shall make the as- sessment of all property subject to taxation in said city of Phoenix, and shall prepare, con- 1 plete and file the assessment roll thereof with
 the city recorder of said city, by the 1st day of Septem Der, 1894.
 The man ner and form of making the assess ment of taxes shall conform as near as practi- cable to the laws of the territory regarding the assessment of taxes for county and territorial purposes, and all property shall be assessed at its full cash value.
 The common council shall sit as board ot equalization, upon the 2nd Monday in Sep tember, 1894, and shall continue it's sessions from day to day until the business thereof is disposed of; provided, however, that said board shall not sit after the 24th day of September, 1891, except as in this section provided. Such board of equalization shall have power upon complaint filed, to hear and determine whether the assessed value of any property is too small or too great, and may change and correct any valuat on either by increasing or diminishing such valuation upon good | grounds shown therefor whether such valua- tion was fixed by the owner or the assessor, but | before the board of equalization shall increase | or add to the assessed valuation of any prop | erty in the assessment roll, they shall direct | the city recorder to give notice to the person s,,+ar rra1 hall | the matter, ailoEing reasonable time for the appearance of the person interested. Such mo- | tice shall be in writing and may be delivered | to the person interested personally or de- posted in the postoffice and ldressed to him | at his place of residence, postage prepaid. | On the hearing of any matter before such board, they may issue process requiring the tendance of any person to testify under oath concerning the value Of the property in ques- | tion. Any person whose assessed valne of | property was increased by the board of equah | zatlon, and not appearing before the board at l its session in September, may appear before the common council at its first regular meeting in October, 1891, and if they make affidavit to the | effect that they had no notice of such increase common council. then the common council may resolve itself into board of | equalization, and the person so filing his afh davit may be heard concerning such increase of valuation and the determination then shall | be final.
 The city recorder shall enter vpon the as SeSSme0L roll all changes made the DOaIQ or equalization.
 l The city assessor shall attend all the meetings of the board of equalization aHd he shall have i the right to produce evldenCt concerning any question of the valuation of property, and the board shall diligently inquire into the valua ton of all property in the city to the end that it may be assessed fairly and equitably, and
 assessed at its full cash value.
 The board may require the assessor to enter upon such assessment roll and assess any other property which has not been assessed, and the | assessment and the equalization so made shall have the same force and effect as if made by the assessor before the delivery of the assess
 ment roll by him to the city recorder. After the board of equalization shall have closed its sessions the assessor shall charge the tax as levied by this ordinance and as may be corrected by said board of equalization against
 the names of each individual or piece of prop erty. After the amount of taxes is so added,
 the assessment roll shall be calle1 the Tax Roll of the City of PhGniX, and the tax thereon charged shall continue to be lien upon said
 prop rty and shall De due and payable on the 2nd Monday in October, 1894.
 The mayor, by direction of the common | council of said city, shall annex to said Tax Roll, his warrant attested by the city recorder,
 and direct the tax collector of said city to col lect the amount of the taxes so levied and i'm posed.
 All taxes remaining upon said Tax Roll un- paid on the 3d Monday in November, 1S94 shall be declared delinquent, and the amount of
 one and one half Q12) of one CD per cent per
 month from said date until the tax is paid. | shall be added 10 the respective sums so de | ltnquent together with the sum of one (s100) dollar costs for advertising such delinquency, and the tax collector of said City Of PhNniX shall, after no ice published once week for | four (4) successive weeks in a newspaper pub 1 lished and printed in said city, sell at public vendue any or all of such piece parcel of
 property upon which any tax is delinquent or
 so much thereof as may be necessary to pay
 the amout of the tax thereon and costs accru