Arizona republican., 1895-06-11


 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 ht 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 pt 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 cerh1ng any question of the valuation of p. operty, ana 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 1equire the assessor to enter upon such assessment rJll and assess any other property winch has not been assessed and the assessment and equalization so made shall have the same force and effect as if made by the assessor befo1e the delivery of the assess ment roll to the city recorder
 After the board of equalization shall have closed it's session the assessor shall charge the tax as levied by this ordinance, and as may De 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 Phmn1x, aud 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 
 his warrant 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, unpaid on the third Monday in November, 1895, shall be declared delinquent, and the amount of one and one half Q15) of one per cent q per cenO per month from said date until the tax is paid, shall be added to the respective sums so delln quent, together with the sum of one dollar (S1) tor adveTti sing such delinquency and the tax collector uf said city of fhnnIX shall, after notice published once a week for four success sive weeks, ill 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 accruing upon such sale, together with the amount for such delin- Guency 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 ot the time and place thereof given by publication in l newspaper published and printed 1n the city of Phoenix. or by posting notices thereof in three G) public places therein, and of 8 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 ($3) as costs Of such sale. On payment of the pricepald 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- 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 ill accordance with the laws of the territory of Arizona pro- Nidlng for tax sales, as near as practicable. 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 ID the purchaser upon sale as hereinbefore provided) 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 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 FiIst-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 s i'd 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. 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.
 l 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 1 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 1 (sS) each, for the execution thereof. SEC. 10. No demand for taxes shall be neces- 1 sary, but it shall be the duty of every person subject to taxation under this ordinance, to at tend Ill person or by agent or attorney at the office of said tax collector and pay his taxes before the same become delinquent. l 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 1 day ot the sale, stating when known, the name | of the person assessed, description of the l property sold, and the an Ount paid therefor; that it was sold for taxation, giving the amount and year of the assessment, and speci- l lying the time when the purchaser will be en- l 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.
 l The Tax Collector must also in book kept ] for that purpose, enter the description of the property sold, corresponding 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 so as tL correspond with like number on the cer- tifcate.
 Such book shall be kept in the office of the City Assessor and Tax Collector, and open to l 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