Arizona republican., 1894-06-17

fiscal year commencing on the 1st day of July, 1891, and ending on the 30th day of June, 1895. SEC. B. An additional city tax of nineteen cents upon every One Hundred (Sl000O 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 exempt from taxaton) in the City of Phoenix for the | payment of the accruing interest upon the | bonds of saiG 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 lst day of July 1894, and ending on the 30th day of June, 1895. l SEC. 1. The tax hereby levied shall have the | force and effect of judgment against the per l sons and property assessed and taxed and shall | be and constitute a lien uLon all the property | real and personal, assessed and taxed from and
 after the levy herepy made, which lien shall constitute and remain lien until ell such 1 taxes, together with the per cent, penalty, costs and charges for delinquency thereof, if any thereby, shall be fully paid or the property 1 has absolutely vested in purchaser under a l sale for such taxes, the percentage, penalties and costs and shall have all the force and effect | glven 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 1 the City of Phoenix, approved February 25th l 1884," 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 tothose 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 Phoenix, and shall prepare. con- | nl m ha thereof
 the city recorder of said city, by the 1st day of lSeptember, 1894.
 I 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 1 it's full cash value.
 The common council shall sit as board ot | equalization, upon the 2nd Monday in Sep- Uember, 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, 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 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 II or add to the assessed valuation Of any prop
 
 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 lappearance 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 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 lconcerning the value of the property in ques.. tion. Any person whose assessed valne of property was increased by the board of equali- zat1on, 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 tof valuation to the satisfaction of the common council. then the common lcouncil may resolve itself into board of equalization, and the person so filing his afi- davit may be heard concerning such increase of valuation and the determination then shall be final.
 sessment roll all changes made by the board of Il equalization.
 The city assessor shall attend all the meetings
 of the board of equalization 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- tion of all property in the 7 to the end that it may be assessed fairly nld equftably, 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 cale1 the Tax Roll of the City of PhteniX, and the tax thereon
 charged shall continue to be a lien upon said
 prop rty and shall De due and payable on the
 2nd Monday ill 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, 1894,
 shall be declared delinquent, and the amount of
 one and half Q15) of one CD per cent per
 month from said date until the tax is paid,
 shall be added 10 the respective sums so de
 linquent together with the sum of one ($100) l dollar costs for advertising such delinquency,
 and the tax collector of said City of Phepix shall, after no ice published once week for 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 of property upon which any tax is delinquent or
 so much thereof may be necessary to pay the amout of the tax thereon and costs accru ing upon such sale, together with the amount l for such delinquency as aforesaid.
 SEC 6. The tax collector may at any time after receiving the warrant of the mayor for the collection of the taxes hereby levied, col lect by distress and sale, if not otherwise col