Arizona republican., 1894-06-16

QSCal year commencing on the lsG uSy OI July, 1891, and ending on the 30th day of June, 1895.
 SEC. 3. An additional city tax of nineteen cents upon every One Hundred (S1OO.OO 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 taxation) in the City of Phoenix for the payment of the accruing interest upon the bonds of saio city, viz: The fire apparatus engine and plaza bonds, for the fiscal year commencing on the 1st day of July, 1894, and ending on the 3Oth day of June, 1895.
 SEC. I. The tax hereby levied shall have the force and effect of 8 judgment against the per sons and property assessed and taxed and shall be and constitute lien upon all the property real and personal, assessed and taxed from and after the levy hereby made, which lien shall constitute and remain 6 lien until all such taxes, together with the per cent, penalty, costs and charges for delinquency thereof, if any thereby, shall be fully paid or the property has absolutely vested in a purchaser under a sale for such taxes, the percentage, penalties and costs, and shall have all the force and effect 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 the City of Phoenix, approved February 18th, 1891, approved March 11th, 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, 1893.
 Real estate belonging to any person liable to pay a 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 Phoenix, 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 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 it's 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 l shall not sit after the 24th day of September, | 1894, 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 valuation 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 interested of the day when they shall act in | the matter, allowing reasonable time for the
 appearance of the person interested. Such no l tice shall be in writing and may be delivered | to the person interested personally, or de-
 posted in the postofice and 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 of any person to testify under oath 1 10 Value 1 ton. Any person whose assessed valne oi
 property was increased by the board of equali-
 zatlOn, and not appearing before the board at 1 it's session in September, may appear before the
 common council at its first regular meeting in October, 1884, and if they make affidavit to the
 effect that they had no notice of such increase
 of valuation to, the, satisfaction of the
 council may resolve itself into board oi
 equalization, and the person so filing his affi-
 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 ot l equalization.
 The city assessor shall attend all the meeting gs l of the board of equalization and he shall have l 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 ciry to the end that
 it may be assessed fairly and equltably, and assessed atits 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 it's sessions, the assessor shall charge the
 tax as levied by this ordinance and as may be l corrected by said board of equalization agalns | the names of each individual or piece of prop ftnrt hos nf foY the assessment roll shall be called the Tax Roll of the City of Phoenix, 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, 1S94
 The mayer, by direction of the common council of said city, shall annex to said Tax 1 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 Sd Monday in November, 1894 shall be declared delinquent, and the amount of one and one e-half Q12) of one CD per cent pel month from said date until the tax is paid shall be added to the respective sums so de llinquent together with the sum of one (S100 dollar costs for advertising such delinquency and the tax collector of said City of Phoenix Il shall, after no ice published once week fol four (4) successive weeks in newspaper pub lished and printed in said city, sell at public
 vendue any or all of such piece or parcel o1 property upon which any tax is delinquent ol
 so much thereof as may be necessary to pay the amout of the tax thereon and costs accru ing upon such sale, together with the amount II for such delinquency as aforesaid.