Arizona republican., 1894-06-09

every One Hundred ($l00.00) 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 Phenix, for the general current expenses of said city for the fiscal year commencing on the 1st day of July, 1894, and ending on the 30th day of June, 1895.
 SEC. 3. An additional city tax of nineteen cents upon every One Hundred (S10000 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 saiG city, viz: The fire apparatus bonds, the city hall bonds, the city hall, fire engine and plaza bonds, fol. the fiscal year commencing on the 1st day of July, 1894, and ending on the 30th day of June, 1885
 SEC. 1. The tax hereby levied shall have the force and effect of 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 a 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 q sale for such taxes, the percentage, penalties
 
 given 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 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 othose 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- gether 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 in said city of Phoenix, and shall prepare, com plete and file the assessment roll thereof with the city ecorder of said city, by the lst day of September, 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.
 equalization, upon the 2nd Monday ill 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
 
 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 valuatlon 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 dey when they shall act in the matter, allowing 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 postOthce 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 concerning the value Of the property in ques- tion. Any person whose assessed valne of property was increased by the board of equali- zatlon, and not appearing before the board at its 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 of valuation to. the satisfaction of the common council. then the common council may resolve itself into a board of equalization, and the person so filing his atfi- davit may be heard concerning such increase of valuation and the determination then shall be final.
 The city recorder shall enter vpon the as l sessment roll all changes made by the board of equalization.
 of the board of equalization and he shall have , the right to produce evidencs concerning any question of the valuation of property, and the board shall diligently inquire into the valua tion of all property in the city to the end that it may be assessed fairly and equitably, 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 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 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 Sd Monday in November, 1894, shall be declared delinquent, and the amount of one and one half Q12) of one CD per cent per 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 (Sl.O0) dollar costs for advertising such delinquency, and the tax collector of said City Of Phoenix shall, after no ice published once week for four (D successive weeks in & 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 as may be necessary to pay the amout of the tax thereon and costs accru