Arizona republican., 1894-06-08
Ordinance No. 17O.

The Common COuncll of PhoenlX do ordalD as
 SECTION l. The fiscal year for the City of Phoenix shall commence on the 1st day of July of each year and end on the 30th day of June of each year thereafter.
 SEC. ?. A city tax Of seventy cents upon every One Hundred (Sl0000) Dollars of the assessed valuation of property Is hereby levied and imposed upon all property leal and per sonal (except such as may be by law exempt from taxation) in the City Of Ph@niX, for the general current expense of said city for the fiscal year commencing on the lst day of July, 1884, and ending on the 30th day of June, 1895.
 SEC. 3. An additional city tax of nineteen cents upon every One Hundred (Sl00.0O 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 pt
 from taxation) in the City of Phoenix for the
 payment of the accrulng interest upon the
 bonds of ssiG 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 and effect of a judgment against the per. sons and property assessed and taxed and shall
 be and constitute lien upon ali the property
 real and personal assessed and ts.Xed 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 charges for delinquency thereof, ii any thereby, shall be fully paid or the property
 has absolutely vested in a purchaser under 6 sale for such taxes, the percentage, penalties and costs and shall have all the force and effect
 given by virtue of Article l3, Section 3, 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 the City Of Phoenix, approved February 18th, 1S91," approved March 1lth, 1885, and an 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 a 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 Ph9niX, and shall prepare, com
 plete and file the assessment roll thereof with
 the city recorder of said city, by the 1st day of
 Septem Der, 1894.
 The manner 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
 it's full cash value.
 The common council shall sit as board oi
 equalization, upon the 2nd Monday in Sep
 tember, 1884, and shall continue it's sessions |
 disposed of; provided, however, that said board shall not sit after the 24th day of September 1894, 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 valuat on either by increasing ol 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 direc the city recorder to give notice to the persor interested of the day when they shall act il | the matter, allowing a reasonable time for the | appearance of the person interested Such no | tice shall be in writing and may be delivered | to the person interested personally or de posted in the postOffice and 1dressed to hin i at his place of residence, postage prepaid. On the hearing of any matter before sucf ] board, they may issue process requiring tht attendance of any person to testify under oat1 concerning the value Of the property in queS | tion. Any person whose assessed valne o | property was increased by the board of equali
 zation, and not appearing before the board a i its session in September, may appear before tn common council at its first regular meetingi1 | October, 1884, and if they make affidavit to tn | effect that they had no notice of such increas | of valuation to the satisfaction of the | common council. then the common council may resolve itself into a board 0 | equalization, and the pers on so filing his atfi davit may be heard concerning such increas i of valuation and the determin ation then shal | be final.
 | The city recorder shall enter vpon the as | sessment roll all changes made by the board 0 | equalization.
 The city assessor shall attend all the meetin 2! 1 of the board of equa ization and he shall hay I the right to produce evidence concerning an. 1 question of the valuation of property, and tn 1 board shall diligently inquire into the valua | tion of all property ill the city to the end tha 1 it may be assessed fairly and equitably, ant l assessed atits full cash value.
 The board may require the assessor to ente ] upon such assessment roll and assess any othe | property which has not been assessed, and tn assessment and the equalization so made shal | have the same force and effect as if made b,
 the assessor before the delivery of the assess | ment roll by him to the city recorder. | After the board of equalization shall hRv closed it's sessions, the assessor shall charge tn | tax as levied by this ordinance and may b. corrected by said board of equalization agains | 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 Rol of the City of Phoenix, and the tax thereon l charged shall continue to be a lien upon said prop rty and shall De due and payable on thu | 2nd Monday in October, 1894.
 The mayor, by direction Of the common council of said city, shall annex to said Ta1 1 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 1 paid on the Sd Monday in November, 1894 | shall be declared delinquent, and the amount ot | one and one half Q12) Of one CD per cent pc
 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 (s1.00 dollar costs for advertising such delinquency I and the tax collector of said City of Pheni1 1 shall, after no 5ice published once a week fol | four (4) successive weeks in a newspaper pub ! lished and printed in said city, sell at public vendue any or all of such piece or parcel O. | property upon which any tax is delinquent O. 1 so much thereof as may be necessary to pay l the amout of the tax thereon and costs accru 1 ing upon such sale, together with the amour | for such delinquency as aforesaid,
 | SEC. $. The tax collector may at any time | after receiving the warrant of the mayor fol | the collection of the taxes hereby levied, col 1 lect Dy distress and sale, if not otherwise col | lected, the taxes due on personal propert. owned by the assessed. The sale must be a public auction after one CD week s notice of tht | time and place thereof given by publication il | a newspaper published and printed in the cit. l of Phoenix, or by posting notices thereof il l three (3) public places therein and of suffi cient amount thereof to pay the taxes, percent I age and costs
 | For seizing and selling personal property tn, | tax collector may charge the sum of thre, ($300) dollars as costs of such sale On pay
 ment of the price paid for the property sold | the delivery thereof with bill of sale vest tht | title thereto in the purchaser; all excesses oye | taxes, percentage and costs and the proceeds o | any such sale, must be returned to the owner o | the property so sold, and until claimed mus 1 be deposited with the city treasurer subject tC
 the order of the owner, heirs or assigns | The tax collector must make and return the | same settlement with taxes collected in thi
 manner as in other cases.
 1 SEC. '. All sales of real property for delin Quent taxes as provided ill this ordinance