Arizona republican., 1895-06-15

to the effect that they had not notice of such increase 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 affidavit may be heard concerning such increase of valuation and the determination then shall be final
 The City Recorder shall enter upon the as sessment 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 produce evidence con ceruing any question of the valuation of p.operty, r. 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 it's full cash value.
 The board may require the assessor to enter upon such assessment rall and assess any other property which has not been 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 sed it's session the assessor shall charge the tax as levied by this ordinance, and as may be corrected by said board or 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 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 wal rant attested by the 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, unpald on the third Monday ill November, 1895, shall be declared delinquent, and the amount of one and one half Q15) Of one par 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 6 SiD dallOOnpnav ha collector of said city of Phoenix shall, after notice published once week for four success sive weeks, in a newspaper published and printed ill said city, sell at public yendue any or all of such piece or parcel of property upon which any taxes delinquent or so much thereof as may be necessary 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 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 a newspaper published and printed in the city of Phoenix, or by posting notices thereof in three (3) public places therein, and of suffi- cient 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 (S3) as costs of such sale. On payment of the pTiee palq I9r the n property sold the de title thereto in the purchaser. All excesses over taxes, percentage and costs, remaining from the proceeds of any such sale must be re- turned to the owner, heirs or assigns of the property so sold and until claimed must be de posted with the city treasurer subject to the owners order.
 The tax collector must make and return the same settlement with taxes collected in this manner as in other cases
 SEC. 2. All sales of real property for delin- quent 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- Nidlng for tax sales, as near as practicable.
 SEC. $. 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 Tn the purchaser upon sale as he reinbefore pIovided) the owner or other 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 ill 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
 First-That the property was assessed, the assessment capitalized and the taxes levied in accordance with the ordinance.
 second-That the taxes were not paid, and at the proper time and place the property was Id by the proper officer as provided by this ordinance
 Third-That the property was not redeemed. and that the person executing the deed is the proper officer, as designated by this ordinance.
 W hen real estate is sold to pay the taxes and penalties on personal property, the deed shall ses forth that real estate belonged to the per son liable to pay the tax.
 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 expense of the purchaser and not to exceed three dollars ($3) 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 1n person or by agent or attorney at the office of said tax collector and pay his taxes before the same become delinquent.
 SEC Il. Al 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 am 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 Tn the office of the City Assessor and Tax Collector.
 The Tax Collector must also in a book kept for that purpose, enter the description of the property sold, cores bonding with the de scrip 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 SO as tt correspond with like number on the cor- tificate.
 Such book shall be kept in the office of the City Assessor and Tax Collector, and open to inspection by the public; such certificate shall be assignable, and the assignment thereof shall vest in the assignee or his legal repre- sentative, all the right and title of the original purchaser.
 On filing such certificate with the City As