Arizona republican., 1894-06-16

leeted, the taxes due on personal property owned by the assessed. he sale must be at public auction after one (1) weeks notice ofthe time and place thereof given by publication in newspaper published and printed in the city of Phoenix, or by posting notices thereof in three (0 public places therein and of suffi- cient amount thereof to pay the taxes, percent age and costs
 For seizing and selling personal property the tax collector may charge the sum Of three ($3.00) 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 the title thereto in the purchaser; all excesses over | taxes, percentage and costs and the proceeds of any such sale. must be returned to the owner of the property so sold, and until claimed must l be deposited with the city treasurer subject to the order of the owner, heirs or assigns 1 The tax collector must make and return the l same settlement with taxes collected m this manner as in other cases.
 SEC. 7. All sales of real property for delin- ! quent taxes as provided in this ordinance. shall take place in front of the office of the city recorder of said city, at the city hall of said city, and such sales shall be conducted in accordance with the laws of the territory of | Arizona providing for tax sales near as prac- i ticable.
 SEC. g. If within one CD year after the sale of real property for delinquent taxes and penal
 ties .personal property is exec pted from the | provisions of this section, the title to which | shall at once vest in the purchaser upon sale
 as hereinbefore provided) the owner or other
 party having direct interest therein appear | &
 costs thereon, together with thirty (3O) per | cent penalty on the purchase price, then such
 owner or party in interest may redeem said property,
 SEC g. If no redemption is made within one Q) year after sale of real property as herein
 provided, then the tax collector of said city
 shall make the purchaser deed for the kame, and such deed duly acknowledged shall show:
 First: That the property was assessed, the
 assessment capitalized and the taxes levied in
 accordance with the ordinance.
 Second: That the taxes were not paid and at
 the proper time and place the property was
 sold by the proper officer. as provided by this
 ordinance.
 Third: That the property was not redeemed
 and that the person executing the deed is the
 proper officer, as designated by this ordinance
 When real estate is sold to pay the taxes and
 penalties on personal property, the deed shall
 set forth that the real estate belonged to the
 person liable to pay the tax.
 Such deeds duly acknowledged or proved
 shall be final evidence (except as against actual
 fraud) of the regularity of all proceedings from
 the assessment by the assessor inclusive up to
 the time of the execution of such deed. All
 such deeds are to be made at the expense of
 the purchaser and not to exceed three (s3 .00)
 dollars each for the execution thereof. . SEC. 10. No demand for taxes shall be neces.
 sary, but it shall be the duty of every person
 subject to taxation under this ordinance to at tend in person or by. agent or attorney at the
 office Of said tax collector and pay his taxes , before the same become delinquent
 SEC. H. At the tax sale hereinbefore pro- l v1ded for and after receiving the taxes, per s centage and costs, the tax collector must make out in duplicate a certificate dated on the day ] of the sale, stating when known the name of the person assessed, description of the prop erty sold and the amount paid therefor that it was sold for taxation, giving the amount and 5 year of the assessment and specifying the time when the purchaser will be entitled to the I deed. The certificate must be signed by the tax collector and one Q) copy to be delivered
 to the purchaser and the other filed in the of flee of the city assessor and tax collector , The tax collector must also, in 8 book kept for that purpose, enter description of the property sold corresponding with the descrip-
 tion in the certificate. the date of the sale, the l name of the purchaser anl the amount paid and regularly number the entry in such book :, so as to correspond with like number on the certificate. Such book shall be kept in the of 7 flee of the city assessor and tax collector and 3 open to inspec Eion by the public 5 Such certificates shall be assignable and an assignment thereof shall vest in the assignee e or his legal representative all right and title 3 of the original purchaser.
 ) On filing such certificate with the city re corder, the lien ot the city vests in the pur !, chaser and is only divested by payment to him I or the tax collector for his use of the pur chase money with thirty (50) per cent, penalty I as aforesaid, and seven O per cent interest or ] the purchase money from the date of sale, and ] such payment must be made before the ex piration of the time for the redemption of such
 property.
 ) SEC. 12 All fees, penalties and costs col 9 ected by the assessor and tax collector under y the provisions of this ordinance shall be paid ,. over by said officer and accounted for by hin i to the said City of Phoenix. 7 SEC. 13. All ordinances and parts of ordin l ances in conflict with this ordinance are
 hereby repealed.
 j. SEC. IA This ordinance shall take effect and be in force from and after it's passage, ap | proyal and publication for ten d0) days in 6 2 newspaper published in the City of Phoenix i Arizona Territory.
 Passed by the Common Council of Phoenix - this 7th day of June A. D., 1894. Approved
 this 7th day of June, A. D., 1894. TSEAL1 JAMES D. MONIHON, Mayor t Attest:
 f ED. SCHWARTZ,
 City Recorder