Arizona republican., 1894-06-14

hscal year commencing on the lst 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 (Sl00.00) 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 pt from taxation) in the City of Phoenix for the payment of the accruing 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, 1894, and ending on the 9Oth day of June, 1895.
 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 lien until all such taxes, together with the per cent, penalty, costs and cha4 ges for delinquency thereof, if any thereby, shall be fully paid or the property has absolutely vested in a purchaser under d sale for such taxes, the percentage, penalties and costs and shall have all the force and effect give n 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 to those Already Vested in them by Charter or General Laws of the
  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. ,. The city assessor shall make the as sessment of all property subject to taxation in said city of Phoenix, and shall prepare. con- plete and file the assessment roll thereof with
 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 practf. cable to the laws of the territory regarding the purposes, and all property shall be assessed at its full cash value
 The common council shall sit as board ot equalization, upon. the 2nd Monday in Sep Lember, 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 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 | 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, allowing reasonable time for the appearance of the person interested. Such mo- | tice shall be in writing and may be delivered | to the person interested personally, or de- l posted in the postotfice and a 1dressed to him | at his place of residence, postage prepaid. l 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 I Inv vuh wall lnn nf
 property was increased by the board of equali-
 zatlon, and not appearing before the board at 1 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 l of valuation to the satisfaction of the
 common council. then the common council may resolve itself into board of equalization, and the person so filing his atfi- davit may be heard concerning such increase
 of valuation and the determination then shall 1 be final.
 l The city recorder shall enter vpon the as
 sessment roll all changes made by the board of l equalization.
 1 The city assessor shall attend all the meetings of the board of equalization and he shall have l the right to produce evidence concerning any | question of the valuation of property, and the board shall diligently inquire into the valus | ton of all property in the cry to the end that | it may be assessed fairly and equitably, and assessed at its full cash value.
 I 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 nave
 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 l erty. Alter the amount of taxes is so added, he 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 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 feet the amount of the taxes so levied and i'm posed.
 l 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 l dollar costs for advertising such delinquency
 and the tax collector of said City of Phoenix shall. after no oice 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 oi f property upon which any tax is delinquent or
 so much thereof as may be necessary to pay the emout'of the tax thereon and costs accru ing upon such sale, together with the amount for such delinquency as aforesaid.
 SEC. 6. The tax collector may at any time