Arizona republican., 1894-06-10

every One Hundred (s1OO.OO Dollars of the assessed valuation Of property IS hereby levied and imposed upon all property real and per sonal (eXcept such as may be by law exempt from taxation) in the City of Phoenix, for the general current expenses Of said city for the fiscal year commencing on the 1st day of July, 1891, and ending on the 30th day of June, 1895.
 SEC. 3. An additional city tax of nineteen cents upon every One Hundred (Sl00.0W 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 accrulng 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, 1884, and ending on the 3Oth day of June, 1895.
 SEC. 4. The tax hereby levied shall have the force and effect of s judgment against the per sons and property assessed and taxed and shall be and constitute 6 lien upon all the property real and personal, assessed and taxed from and after the levy hereby made, which lien shall constitute and remain 8 lien until all such taxes, together with the per cent, penalty, costs and chal ges 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 gwen by virtue of Article l3, Section 3, of the Act of the 18th Legislative Assembly, of the Territory of Arizona, entitled "An Act to
 
 the City of Phoenix, approved February 18th, 1S9l," 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, 1893.
 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- gethsr 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 ill said city of Phoenix, and shall prepare, com 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 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 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, allo1ing reasonable time for the r1anr rf int Cfa | tice shall be in writing and may be delivered | to the person interested personally, or de- posited in the postofice and a 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 concerning the value of the property 1n ques | tion. Any person whose assessed valne o1 property was increased by the board of equali zatlon, and not appearing before the board al | its session in September, may appear before the common council at its first regular meeting ln October, 1891, and if they make affidavit to the 1 of valuation to the satisfaction of the common council. then the common 1 council may resolve itself into board o1 | equalization, and the person so filing his afh- | 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 o1 equalization.
 1 The city assessor shall attend ali the meetings | of the board of equalization and he shall havt 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 tha | it may be assessed fairly and equitably, anc assessed at its full cash value.
 The board may require the assessor to enter upon such assessment roll and assess any othel 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 havt closed its sessions the assessor shall charge the tax as levied by this ordinance and as may bt 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 l of the City of Phoenix, 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 in October, 1894.
 i 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 paid ou the Sd Monday in November, 1894 | shall be declared delinquent, and the amount of one and one 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 linuuent together with the sum of one (S100 dollar costs for advertising such delinquency and the tax collector of said City of Phoenix shall, after no ice published once week fol
 four (4) successive weeks in newspaper pub l lished and printed in said city, sell at public
 vendue any or all of such piece or parcel ot