Arizona republican., 1895-06-21
Ordinance No. 195.

1853 and 1896.
 The Common Council Of the City Of Phoenix do ordaln as follows:
 SECT.oN l. The fiscal year for the City of FhoenfE shall commence on the fist day Of July of each year and end on the 5Oth day of June of each year thereafter.
 SECTION 2 city tax Of seventy Cl0) cents upon every one hundred collars (s10o.0O 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 .e-Adaon), ill the City of Phenix, for the general currept expenses ot said city, for the fiscal year, commencing on the 1st day of July, 1895, and ending on the 30ih day of June, lS96
 SECTION 8. An additional tax of nineteen C9) cents upon every one hundred dollars (S10000) of the assessed valuation of property, IS hereby levied and imposed upon all property, real and personal (except such as may be by law exempt from taxation), in the City of Phoenix, tor the payment of the accrulng interest upon the bonds of said city. viz.: The fire apparatus bonds, the City Hall bonds, the City the fiscal yesr commencing on the 1st day of July, 1895, and ending on the 30th day SECT, ON 1. The tax hereby levied 'sshall have the force and effect of judg against the persons and property assessed and taxed, and shall be and constitute @ lien upon all the property, real and personal, assessed and taxed from Gnd after the levy has been hereby made; which lien shall constitute and remain a lien until all sHch taxes. toge her with the per cent. penalty, costs and charges for delinquency
 
 or the property has absolutely vested in pur- chaser unGer sale for such taxes, the percent age, penalties and costs, and shall have ali the fOrc5 and effect given by virtue of Article 13, Sel .iou III of the Act of the Thirteenth Legis- laMve Assembly of the Territory of Arizona, entitled, An Act to Amend an Act entitled An Act to Incorporate the City of Phonix, Approved February 25th, 1881, Approved March Il, 1885,, and an Act of the Seven teenth Legis- lative Assembly Of the Territory Of Arizona, en- titled, ''An Act Granting to Incorporated o,,1 Ia Ijtio to those already vested in them by Charter or general laws of the Territory, approved April 18th, 1S93."
 Real estate belonging to any pc son 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 percentage, penalties and costs of such delinquency. and such personal prop erty tax shall be lien upon real estate, from and after the levy hereby made.
 SE -TIoN 5. The City Assessor shall make the assessment of all property subjectto taxation in Said City of Phoenix, and shall prepare, com plete a1d file the assessment roll thereof with the City Recorder of said city by the 1st day of September, 1895.
 The manner and form of making the assess ment of taxes shall conform as nearly as prac ticable 10 the laws of the Territory, regarding the assessment of taxes for County and Terri torial purposes; and all property shall be as sessed at its full cash value.
 The Common Council shall sit as Board of Equalization upon the second Monday in Sep
 
 from day to day until the business thereof is disposed of Provided, however, that said Board shall not sit after the 24th day of Sep tembeT, 1895, except as in this Section provided. Such Board of Equalization shali have power, upon complaint being filed, to hear an1 deter mine whether the assessed value of any prop erty is too small or too great, and may change and correct any valuation either increasing or diminishing such valuation, upon good grounds shown therefor, whether such valuation was fixed by the owner or the Assessor. but before kbap or6 oil Eo1o izof sh 70 O r a to the assessed valuation of any property In the assessmentr T. Il, they shall direct the City Re corder to give notice to the person interested, of the day when they shall act in the mater, allowing g reasonable time for the ppearance Of the person interested sucb notice shall be Ill writing, and may be delivered to the person in- terested personally, or deposited in the post office and addressed to him at his place of resi- dence, postage prepaid.
 On the hearing of any matter before such Board, they may issue process requiring the at tendance of any person to testify under oath concerning the value Of the property ln ques- tion. Any person whose assessed value ot property was increased by the Board o1 Equall, Eation and not appearing before the Board at its sessit n in September, may appear before the Com mon Council at its first regular mt ct ing in October, 1895, and if they make affidavit to the effect that they had not notice of such increase of valuation to the satisfaction of the Common Council, then the Common Counci may resolve itself into Board of Equalization and the peTson so filing his affidavit may be heard concerning such increase of valuation and the determination then shall be final.
 The City Recorder shall enter upon the as gesSment roll all changes made by the Board The City Assessor shall attend all the meet ings of the Board of Equalization and he shal have the right 10 produee evidence con corning any question of the valuation 0 poperty, and the Board shall d1ligentl. inquire into the valuation Of all property il the city, to the end that it may be assessed fairly a4d equitably and assessed at its ful cash value
 The board may require the assessor to ente upon such assessment r0ll and assess any othe property which has not been assessed, and th assessment and eq 1aiizatlon so made shsl have the same force and effect as if made D. the assessor before the delivery of the assess ment Il tt the city recorder
 After the board Of equalization shall havi closed it's s1ssion the assessor shall charge thu tax as levied by this ordinance, and as may b corrected by said board Of equalization, agains 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 rol of the city of Phoenix, and the tax thereon charged, shall continue to be a lien upon sait pro- terty and shall be due and payable on th second Monday in October, 1895
 Inc mayor, by direction of the common council of said city shall annex to said tax roll his wa Iant atIested by tie city recorder ant direct the tax collector of said city, to collec the amount of the taxes so levied and in posed.
 All taxes remaining upon the tax roll, unpalt on the third Monday in November, 1895, shal be declared delinquent, and the amount of on and one half Q1a) of one per cent q per cent per month from said date until the tax is paid shall be added to the respective sums so delln Guent, together with the sum Of one dollar (Sl tor adverti sing such delinquency and the ta1 collector of said city of Phenix shall, atte notice published once a week for four success sive weeks, in & newspaper published an' printed in said city, sell at public vendue, an or all of such piece or parcel of property upol which any taxes delinquent or so much thereo as may be necessary to pay the amount of th tax thereon. and costs accruing upon such sale together with the amount for such delin 4uency as aforesaid.
 SEC 6, The tax collector may at any tim after receiving the warrant of the mayor fo the collection of the taxes hereby levied, col loot hy diStrass and sale if mt otharujsa cO