Arizona republican., 1894-06-09

ing upon such sale, together with the amount for such delinquency IS aforesaid, SEC. (. The tax collector may at any time after receiving the warrant of the mayor for 1 the collection of the taxes hereby leVled, cot- feet by distress and sale if not otherwise col lected, the taxes due on personal property owned by the assessed. The sale must be at public auction after one (l) weeks notice otthe time and place thereof given by publication Tn s newspaper published and printed in the city of PhoanlX, or by posting notices thereon III three (3) public places therein and Of 6 sud- cient amount thereof to pay the taxes percent age and costs
 For seizing and selling personal property the tsX collector may charge. the sum of three | (S3.00) dollars as costs of such sale. On pay ment of the price paid for the properts 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 ot any such sale, must be returned to the owner of the property so sold, and until claimed must be deposited with the city treasurer subject to l the order of the owner, heirs or assigns. 1 The tax collector must make and return the same settlement with taxes collected in this manner as in other cases.
 SEC. :. All sales of resl property for delin- 1 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 as near as prac- ticable.
 SECS. If within one CD year after the sale of real property for delinquent taxes and penal | ties (personal property is excepted from the provisions of this section, the title to which 1 shall at once vest in the purchaser upon sale, as hereinbefoIe provided) the owner other party having 8 direct interest therein appear and pay such tax and delinquency with all costs thereon, together with thirty (30) 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 | CD year after sale of real property as herein provided, then the tax collector of said city shall make the purchaser deed for the same, and such deed duly acknowledged shall show:
 First: That the property was assessed, the assessment equalized and the taxes levied in | accordance with the ordinance.
 l Second: That the taxes were not paid and at 1 the proper time and place the property was sold by the proper officer. as provided by this 1 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.
 1 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 expe SC of the pur chaser aud 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 l 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. Il. At the tax sale hereinbefore pro- l vided for and after receiving the taxes, per centaee and costs, the tax collector must make out in duplicate 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 year of the assessment and specifying the time when the purchaser will be entitled to the deed. The certificate must be signed by the tax collector and one CD copy to be delivered to the purchaser and the other filed in the of fee 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 name of the purchaser ano 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 flee of the city assessor and tax collector and open to inspection by the public. | Such certificates shall be assignable and an assignment thereof shall vest in the assignee or his legal representative all right and title of the original purchaser.
 On filing such certificate with the city re- corder, the lien of the city vests in the pur- chaser and is only divested by payment to him or the tax collector for his use of the pur- chase money with thirty C30) per cent, penalty as aforesaid, and seven O per cent interest on 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. F. All fees, penalties and costs col lected by the assessor and tax collector under the provisions of this ordinance shall be paid over by said officer and accounted for by him to the said City of Phoenix.
 SEC. 13. Ali ordinances and parts of ordin. ances in conflict with this ordinance are hereby repealed.
 SEC H. This ordinance shall take effect and be ill force from and after its pas age, ap proval and publication for ten Q0) days in & newspaper published in the City of Phoenix, 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. | TsEALl JAMES D. MONIHON,
 Mayor. Attest:
 i ED. SCHWARTZ,
 | City Recorder.