Arizona republican., 1894-06-13

every One Hundred (slOO.OO Dollars of the assessed valuation of property IS hereby levied and imposed upon all property leal aud per sonal (eXcept such as may be by law exempt from taxation) in the City of Phoenix, for the general current eXpense es of said city for the fiscal year commenting 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 (Sl00.0O Do lars 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 Dt from taxation) in the City of Phoenix for the bonds of saie 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, 1894. and ending on the 30th day of June, 1895.
 BEG. 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 d lien upon all the property real and personal, assessed and taxed from and after the levy hereby made, which lien shall constitute and remain 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 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 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 the City of PhGnlx, 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 to those Already Vested in them by Charter or General Laws of the Territory" approved April 13 h, 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-
 
 such delinquency, and such personal property tax shall be a lien upon real estate from and after the levy here oy made.
 SEC. ,. The city assessor shall make the as sessment of all property subjec 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 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
 The common council shall sit as board ot equalization, upon the 2nd Monday in Sep pember, 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, 1891, except as in this section provided.
 Such board of equalization shall have power upon com plaint filed, to hear and determine
 
 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 tt e 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, allO wing 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 postoffice and 8 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 equaE- zatlon, 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 common council. then the common council may resolve itself into board of 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 of equalization.
 The city assessor shall atterd 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 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 a lien upon said prop rty and shall De due and payable on the 2ud Monday in October, 1894.
 The mayor, by direction of the common 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 on the Sd Monday in November, 1894, shall be declared delinquent, and the amount of one and one half Q15D of one CD per cent per shall be added 10 the respective sums so de- linquent together with the sum of one (S1.0O dollar costs for advertising such delinquency, and the tax collector of said City of Phoenix 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
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