Arizona republican., 1895-06-07

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 ot 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. p 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 require the assessor to enter upon such assessment Toll 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 Toll 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 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 Phanlx, and the tax thereon charged, shall continue to be 8 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 wa rant atJested by tie 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 on the tax roll, unpaid on the third Monday in November, 1895, shall 1 be declared delinquent, and the amount of one and one half C15) 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 Csl) tor advertising such delinquency and the tax collector of said city Of Ph9nlx shall, after notice published once week for four success slve weeks, in newspaper pullshed and printed in said city, sell at public v6ndue, 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 | public auction after one weeks notice ot the | time and place thereof given by publication in I & newspaper published and printed in the city 1 of Phoenix. or by posting notices thereof in | three (5) public places therein, and of sufi | 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 I 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 1 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. T. All sales of real property for delin- I quent taxes as provided in this ordinance shall take place in front Of the office of the city re- | and such sales shall be conducted in accordance with the laws of the territory of Arizona pro-
 ,idlng for tax sales, as near as practicable. | SEC. s. Ifwithin one year after the sale of 1 real property for delinquent taxes and penal 4alties, (personal property is exempted from the lprovisions of this section, the title to which Ishall at once vest 1n the purchaser upon sale as hereinbefore p1ovided) the owner or other
 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 such property. 1 SEC. g. If no redemption is made within one year after sale of real property as herein 1 provided, then the tax collector of said city
 shall make the purchaser deed for the same, l and such deed duly acknowledged shall show First-That the property was assessed, the
 as sessment capitalized and the taxes levied in 1 accordance with the ordinance.
 1 E6COuu-luhG IQe LhAGS were not paid, ana at 1 the proper time and place the property WAS | sold by the proper officer as provided by this l ordinance
 Third-That the property was not redeemed,
 and that the person executing the deed is the proper officer, as designated by this ordinance. 1 When real estate is sold to pay the taxes and
 penalties on personal property, the deed shall
 seG forth that real estate belonged to the per 1 son liable to pay the tax.
 Such deeds duly acknowledged or proved 1 shall be final evidence (except actual fraud) of l 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 ($S) 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 ln person or by agent or attorney at the 1 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 l make out ln duplicate certlfcat te dated on the day of the sale, stating when known, the name of the person assessed, description of the property sold, and the ar 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 tn 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, 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 SC
 as tt correspond with like number on the cer tificate
 Such book shall be kept in the office of the I 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 lpurchaser.
 J On filing such certificate with the City As .sessor and Tax Collector, the lien of the City the payment to him or the Tax Collector fol his use of the purchase money with 30 per cent
 penalty as aforesaid; and seven per cent inter