Arizona republican., 1894-06-15

fiscal year commencing on the 1st day Of July, 1891, and ending on the 30th day of June, 1895.
 SEC. 3. An additional city tex of nineteen cents upon every One Hundred (S100.00 Do lars 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 taxation) in the City of Phoenix for the payment of the accruing interest upon the bonds of saic 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, 1894. and ending on the 30th day of June, 1895.
 SEC. 1. The tax hereby levied shall have the force snd effect Of judgment against the per sons and property assessed and taxed and shall be and constitute lien up on all the property real and personal, assessed and taxed from and after the levy hereby made, which lien shall constitute and remain 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 in purchaser under a sale for such taxes, the percentage, penalties and costs and shall have all the force and effect Act of the 18th Legislative Assembly, of the Territory of Arizona, entitled "An Act to Amend an Act Entitled an Act to Incorporate the City of Phoenix, approved February 25th, 1891, ;" approved March ilth 1885, and all Act of the Seventeenth Legislative Assembly of the 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
 Territory" approved April 18th, 1S93
 Real estate belonging to any person liable to
 pay personal property tax, shall be subject to seizure and sale for such personal property 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 hereby made.
 SEC. 5 The city assessor shall make the as- sessment of all property subject to taxation in said city of Phoenix, and shall prepare, com plete and file the assessment roll thereof with the city recorder Of said city, by the 1st day of September, 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 it's full cash value.
 The common council shall sit as board ot equalization, upon the 2nd Monday in Sep Cember, 1894, and shall continue its 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, 1884, except as in this section provided. Such board of equalization shall have power upon com plaint filed, to hear and determine
 whether the assessed value of any property is
 too small or too great. and may change and correct any valuation either by increasing or diminishing such valuation upon good grounds shown therefor, whether such valua- tion was fixed by the owner or tt e 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 interested of the day when they shall act in l the matter, allowing 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 postofice and 8 1dressed to him
 at his place of residence, postage prepaid. On the hearing Of any matter before such board, they may issue process requiring the attendance person testify concerning the value of the property in ques- tion. Any person whose assessed valne ot property was increased by the board of equali- zatlon, and not appearing before the board at
 it's 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 of valuation to the satisfaction of the common council. then the common council may resolve itself into 8 board of l equalization, and the person so filing his atfi- davit may be heard concerning such increase of valuation and the determination then shall | be final
 The city recorder shall enter vpon the as- sesSment roll all changes made by the board of l equalization.
 The city assessor shall attend all the meetin gs | of the board of equa.izatio and he shall have the right to produce evidence 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 thai l assessed 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 shal 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 may be corrected by said board of equalization agalns the names of each individual or piece of prop erty. After the amount of taxes is so added the assessment roll shall be called the Tax Roll I of the City of Phoenix, and the tax thereon charged shall continue to be a lien upon said
 prop rty and shall DC due and payable on the 2nd Monday in October, 1891.
 l 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 | feet the amount of the taxes so levied and i'm posed
 All taxes remaining upon said Tax Roll un. i paid on the 3d Monday in November, 1894 l shall be declared delinquent, and the amount of
 one and one half Q1a) of one 'O per cent per
 month from said date until the tax is paid shall be added to the respective sums so de | linquent together with the sum of one ($100, dollar costs for advertising such delinquency
 and the tax collector of said City of Phoenix ] shall, after no ice published once 8 week fol
 four (D successive weeks in a newspaper pub. ] lished and printed in said city, sell at public vendue any or all of such piece or parcel oi property upon which any tax is delinquent or
 so murh thereof as may be necessary to pay | the amOut of the tax thereon and costs accru ing upon such sale, together with the amount for such delinquency as aforesaid.
 1 SEC. 6. The tax collector may at any time ftnr, oi,-,a I1n, r..