Arizona republican., 1895-06-18

ing in October lS95 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 Council may resolve itself into Board of Equalization and the person so filing his affidavit may be h, ard 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.
 ings of the Board of Equalization and he shall have the right 10 produ,e evidence con. corning any question Uf the valuation of D operty, and the Board shall diligently | inquire into the valuation of all property ill | 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 I, Il 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 ot the assess ment Toll 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 Phoenix, aDd the tax thereon charged, shall continue to be lien upon said pro perty and shall be due and payable on the second Monday in October, 1895
 l The mayor, by QlrectlOn O1 the ConuOu council of said city shall annex to said tax roil
 his warrant attested by tie city recorder and direct the tax collector Of said city, to collect the amount of the taxes so levied and 1m- | posed.
 l All taxes remaining upon the tax roll, unpaid
 on the third Monday ill November, 1895, shall l be declared delinquent, and the amount Of one
 and one half Q10 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 delin
 quent, together with the sum of one dollar CSD
 for adverti sing such delinquency and the tax
 collector of said city of fhOenlX Shall after | notice published once week for four success
 sive 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 necessary to pay the amount of the tax thereon. and costs accru1ng upon such sale,
 together with the amount for such delin- | 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
 newspaper published and printed in the city
 of Phoenix, or by posting notices thereof in
 three (5) public places therein, and of suff-
 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 ($3) as costs of such sale. On payment of
 the price paid for the property sold. the de- 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- 1 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.
 The tax collector must make and return the
 same settlement with taxes collected in this , manner as in other cases.
 sEc.7 '. 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
 Nid1ng for tax sales, as near as practicable.
 SECS S. Ifwithin one year after the sale O " real property for delinquent taxes and penal
 alties, (personai property Is exempted from tht A shall at once vest ln the purchaser upon sale a. f hereinbefore pIOvided) the owner or othe f party having direct interest therein, appeal V and pay such tax and delinquency with al costs thereon, together with 30 per cent penait1 e on the purchase price, then such owner O. e party in interest may redeem said property. d SEC. g. If no redemption is made within ~ 1 one year fter sale of real property as hereiI if provided, then the tax collector of said cit! a shall make the purchaser deed for the same q and such deed duly acknowledged shall show # First-That the property was assessed, tn !, assessment capitalized and the taxes levied il y accordance with the ordinance.
 n second-That the taxes were not paid, and a < the proper time and place the property wa V Id by the proper officer as provided by thi d ordinance.
 " " Third-That the property was not redeemed " and that the person executing the deed is tn n proper officer, as designated by this ordinance IS When real estate is sold to pay the taxes an V penalties on personal property, the deed sha1 1T seE forth that real estate belonged to the pel Q son liable to pay the tax.
 V Such deeds duly acknowledged or prove J shall be final evidence (except as against actus fraud) of the regularity of all proceedings fror e the assessment by the assessor, inclusive, up t d the time of the execution of such deed. Al e such deeds are to be made at the expense C d the purchaser and not to exceed three dollar ': (s3) each, for the execution thereof. n SEC. 10. No demand for taxes shall be neces sary, but it shall be the duty of every perso " subject to taxation under this ordinance, to al f tend in person or by agent or attorney at tn F. office of said tax collector and pay his taXe f. before the same become delinquent. 10 SEC. Il. At the tax sale hereinbefor 3 provided for, and after receiving the taxe s. percentage and costs, the tax collector mu: a make out in duplicate certificate dated on th d day of the sale, stating when known, the nam x. of the person assessed, & description of th h property sold, and the an Ount paid therefo e. that it was sold for taxation, giving th n amount and year of the assessment, and spec ,d flying the time when the purchaser will be CT m titled to the deed. The certificate must or signed by the tax collector and one CD cop .i1 ii must be delivered to the purchaser and ii
 other filed Tn the office of the City Assessor an to Tax Collector.
 to to The Tax Collector must also in book kel t t for that purpose, enter the description of tt n 0o property sold cores bonding with the dc scril ifs tion in the certificate. the date of the sale Il o' n' name of the purchaser and the amount pail p tn and regularly number the entry in such book 4 as tt correspond with 8 like number on the ce ha tifcate.
 in Such book shall be kept in the office of u n- City Assessor and Tax Collector, and open h inspection by the public; such certificate sha of be assignable, and the assignment there VI shall vest in the assignee or his legal repr KS sentative, all the right and title of the origin Ic purchaser
 ng on nnhg sue Such ceItlHcate Wltn tne City A A e vests in the purchaser and is only divested " the paymeut to him or the Tax Collector f