Arizona republican., 1895-06-12

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 Council may resolve itself into Board Of Equal1zatlon and the person so filing his affidavit may be he 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 or Equalization.
 The City Assessor shall attend all the meet ings of the Board of Equalization and he shall have the right to produe evidence con cerning any question of the valuation o1 property, 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.
 upon such assessment roll 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 i closed its 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, l the assessment roll shall be called tne @ taA aol of the city of PhCenlx, and the tax thereon charged, shall continue to be lien upon sald property and shall be due and payable on the second Monday in October, 1895.
 
 council of said city shall annex to said tax roil his warrant atUested by tue city recorder ana direct the tax collector of said city, to collect the amount of the taxes so Isvled ana HI 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 Q12) Of one per cent q per cenC | per month from said date until the tax is pad,
 shall be added to the respective sums so delln
 quent, together with the sum of one dollar lsD | for adyerti sing such delinquency and the tax
 collector of said city of Phoenix shall, after
 notice published once 8 week for four success. sive weeks, in newspaper published ana printed in said city, sell at public vendue, any | or all of such piece or parcel of property upon l 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, l together with the amount for such denn- 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 1 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 1n | a newspaper published and printed in the city
 of Phoenix, or by posting notices thereof In | three (3) 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 i'll the purchaser. All excesses
 over taxes, percentage and costs, remaining
 from the proceeds ot 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.
 same settlement with taxes collected in this manner as in other cases.
 | SEC | All sales of real property for delin-
 ouent 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-
 Niding for tax sales, as near as practicable. . SECS. If within one year after the sale of r real property for delinquent taxes and penal
 alties, (personal property is exempted from the x provisions of this section, the title to which
 shall at once vest Tn the purchaser upon sale as f hereinbefore pIovided) the owner or other if party having direct interest therein, appeal V and pay such tax and delinquency with al costs thereon, together with 30 per cent penalty s on the purchase price, then such owner ol e party in interest may redeem said property. d SEC. g. If no redemption is made within F one year after sale of real property as herein # provided, then the tax collector of said city e shall make the purchaser deed for the same e ard such deed duly acknowledged shall show If First-That the property was assessed, the ,, assessment equalized and the taxes levied il
 accordance with the ordinance.
 O second-That the taxes were not paid, and a )) the proper time and place the property wal y s,ld by the proper officer as provided by thi d ordinance
 W Third-That the property was not redeemed <, and that the person executing the deed is th n proper officer as designated by this ordinance IS When real estate is sold to pay the taxes an( y penalties on personal property, the deed shal ,r ser forth that real estate belonged to the per e son liable to pay the tax.
 vi Such deeds duly acknowledged or prove,
 1 shall hn final evidence (eycoDt against tapt re raud) of the regularity of all proceedings iron le the assessment by the assessor inclusive, up t d the time of the execution of such deed Al le such deeds are to be made at the expense o d the purchaser and not to exceed three dollar }; (s3) each, for the execution thereof. m SEC. 10. No demand for taxes shall be neces t, sary, but it shall be the duty of every perso " subject to taxation under this ordinance to at d tend ill person or by agent or attorney at tn r. office of said tax collector and pay his taxe t. before the same become delinquent. le SEC. Il. At the tax sale hereinbefor 3, provided for, and after receiving the taxel g. percentage and costs the tax collector mus a, make out in duplicate certificate dated on tn sd day of the sale, stating when known, the nam X, Of the person assessed, description Of tn h property sold, and the ar cunt paid therefor s- that it was sold for taxation, giving tn h. amount and year of the assessment and spec 9d lying the time when the purchaser will be CT ,n titled to the deed. The certificate must b or signed by the tax collector and one CD cop iii must be delivered to the purchaser and th
 other filed Tn the office of the City Assessor an to Tax Collector.
 to The Tax Collector must also in book kel ty for that purpose, enter the description of th O. property sold, corresponding with the descriI ts tion in the certificate the date of the sale, th D. name of the purchaser and the amount pait m and regularly number the entry in such book
 as tC correspond with . like number on the ce he tifcate.
 in Such book shall be kept in the office of th n- City Assessor and Tax Collector, and open tn inspection by the public; such certificate sha of be sssignable, and the assignment theret
 shall vest in the assignee or his legal repr sentative, all the rlght ana title or the Orlg1n tc purchaser.
 ng On filing such certificate with the City A ri- sessor and Tax Collector, the lien of the Ci s. vests ln the purchaser ana Is only dlvested ' tha na rrnont ta him or the Tax Cnllectnr fl