Arizona republican., 1895-06-16

ing in October, 1895, and If they make affidavit to the effect that they had not notice of such inereas3 of valuation to the satisfaction of the Common Council, then the Common Council may resolve itself into 8 Board of Equalization and the person so filing his affidavit may be It. ard c0ncel ming such increase of valuation and the determination then shall be final.
 The City Recorder shall enter upon the as ssessment roll all changes made by the Board of Equalization.
 The City Assessor shall attend all the meet ings of the Board of Equalization and he shall have the right to produ ,e evidence con. eern1ng any question Of the valuation of D. operty, and the Board shall diligently inquire into the valuation of all property in the city, to the end that it may be assessed fairly aud equitably and assessed at its full cash value.
 The board may equire the assessor to enter upon such assessment Toll and assess any other property which has not beon assessed, and the assessment and equalization so made shall have the same force and effect as If made by the assessor before the delivery of the assess ment roll to the city recorder.
 After the board of equalization shall have clos ed its session 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 Phenix, and the tax thereon charged, shall continue to be lien upon said property and shall be due and payable on the second Monday in October, 1895
 The mayor, by direction of the common council of said city shall annex to said tax roll, his rant atJested by tLe city recorder and direct the tax collector of said city, to collect the amount of the taxes so levied and i'm posed.
 All taxes remaining upon the tax roll, unpaid on the third Monday ill November 1885, shall be declared delinquent, and the amount of one and one han l12) ot one DOT cent q per cent) per month from said date until the tax is paid, shall be added to the respective sums so delin quent, together with the sum of one dollar (SD for adVerti sing such delinquency and the tax collector of said city Of fhenix shall, after notice published once a week for four success slye weeks, in newspaper published and printed in said city, sell at public vendue, any or all of such piece or parcel of property upon which any taxes delinquent or so much thereof as may be neces ssary to pay the amount of the tax thereon. and costs accruing upon such sale, together with the amount for such delin- quency as aforesaid.
 SEC. 6. The tax collector may at any time l after receiving the warrant of the mayor for the collection of the taxes hereby levied, col lect by distress and sale if not otherwise col lected, the taxes due on personal property owned by the assessed. The sale must be at pubic auction after one weeks notice Of the time and place thereof given by publication in | & newspaper published and printed in the city of Phoenix, or by posting notices thereof in three (3) public places therein, and of suffi- clent amount thereof to pay the taxes, percent age and costs.
 For seizing and selling personal property, the tax collector may charge the sum of three dol lars ($5) as costs of such sale. On payment of the price paid for the property sold, the de- i livery thereof with bill of sale shall vest the title thereto in the purchaser. All excesses over taxes, percentage and costs, remaining ] from the proceeds of any such sale must be re- I turned to the owner heirs or assigns of the property so sold and until claimed must be de posited with the city treasurer subject to the owners order.
 same settlement with taxes collected in this manner as in other cases.
 | SEC.7. All sales of real property for delin- 1 uuent taxes as provided in this ordinance shall | take place in front of the office of the city re- corder 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 pro- l NidIng for tax sales, as near as practicable. 1 SEC. s. If within One year after the sale of real property for delinquent taxes and penal alties, (personal property is exempted from the provisions of this section, the title to which shall at once vest 1n the purchaser upon sale as l hereinbefore pIovlded the owner or other 1 party having direct interest therein, appear
 and pay such tax and delinquency with all costs thereon, together with 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 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 1 FiIst-That the property was assessed, the
 assessment capitalized and the taxes levied in i accordance with the ordinance.
 Second-That the taxes were not paid, and at 1 the proper time and place the property was
 s pld by the proper officer as provided by this
 ordinance
 1 Third-That the property was not redeemed, | and that the person executing the deed is the
 proper officer, as designated by this ordinance. l When real estate is sold to pay the taxes and
 penalties on personal property, the deed shall set forth that real estate belonged to the per-
 son liable to pay the tax.
 Such deeds duly acknowledged or proved l evidence (lXCpnt OSt 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 expense ol the purchaser and not to exceed three dollars (s3) each, for the execution thereof
 SEC. 10. No demand for taxes shall be neces sary, but it shall be the duty of every person 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 provided for, and after receiving the taxes
 percentage and costs, the tax collector must
 make out in duplicate certificate dated on the day ot the sale, stating when known, the name of the person assessed, a description of the
 property sold, and the au ount paid therefor
 that it was sold for taxation, giving the
 amount and year of the assessment, and speci
 lying the time when the purchaser will be en
 titled to the deed. The certificate must be
 signed by the tax collector and one CD copy
 must be delivered to the purchaser and the
 other filed ln the office of the City Assessor and Tax Collector.
 The Tax Collector must also in book kep1 for that purpose, enter the description of the
 property sold, cores bonding with the descrip,
 tion in the certificate. the date of the sale, the
 name Of the purchaser and the amount paid
 and regularly number the entry in such book SC
 as tt correspond with like number on the cer tificate.
 Such book shall be kept in the office of the City Assessor and Tax Collector, and open tt
 inspection by the public; such certificate shal [ be assignable,. and the assignment thereo
 shall vest in the assignee or his legal repre-
 sentative. all the right and title of the origina
 purchaser.
 d On filing such certificate with the City As
 sessor and Tax Collector, the lien of the Cit!
 vests in the purchaser and is only divested b,
 the payment to him or the Tax Collector fo E his use of the purchase money with 30 per cen penalty as aforesaid; and seven per cent inter