Arizona republican., 1895-06-14
Ordinance No. 195.

Concerning the Levy Assessment and ColIec-
 ton of the City Taxes for the Fiscal Year
 1895 and 1896.
 The Common Council Of the City of Phoenix do ordaIn as follows:
 SECTION l. The fiscal year for the City of Phoenix shall commence on the first day of July of each year and end on the 30th day of June of each year thereafter.
 SECTION ?. city tax of seventy (70) cents upon every one hundred collars (S10G.00) of the assessed valuation of property IS hereby levied and imposed upon all property, real and per sonal (except such as may be by law exempt from taxation), in the City of Phoenix, for the general current expenses Of said city. for the fiscal year, commencing on the 1st day of July, 1855, and ending on the 30th day of June, 1896.
 SECTION B. An additional tax of nineteen Q9) cents upon every one hundred dollars (s1GO-00) Of the assessed vaiuaGlon of property, IS hereby levied and imposed upon all property, real and personal (except such as may be by law exempt from taxation). in the City of PhHnix, the bonds of said city. viz: The fire apparatus bonds, the City Hall bonds, the City Hall, fire engine and plaza bonds, for the fiscal year commencing on the 1st day of July, 1895, and ending on the 30th day of June, 1896.
 SECTION 4. The tax hereby levied .'shall have the force and effect Of a judgment against the persons and property assessed and taxed and shall be and constitute @ lien upon all the property real and personal, assessed and taxed from and after the levy has been hereby ma1e; which lien shall constitute and remain a lien until all such taxes, tOge her With the per cent penalty. costs and charges for delinquency thereoI, if any there be, shall be fully paid or the property has absolutely vested in 8 pur- chaser under 8 sale for such taxes, the percent age, penalties and costs, and shall have all the force and effect given by virtue of Article 13, Section III, of the Act of the Thirteenth Legis- lative Assembly of the Territory of Arizona, entitled, An Act to Amend an Act entitled sAn Act to Incorporate the City of Phenix Approved February 25th 1881, Approved March Il, 1885, and an Act of the Seventeenth Legis- lative Assembly of the Territory of Arizona, en- titled, 'An Act Granting to Incorporated Cities certain powers and privileges in addition to those already vested in them by Charter or ge neral laws of the Territory, approved April 18th, 1S93.'
 Real estate belonging to any pc son liable to pay personal property tax shall be subject to seizure and sale for such personal property tax, should the same become delinquent, to- gether with the percentage. penalties and costs of such delinquency. and such personal prop erty tax shall be lien upon real estate, from and after the levy hereby made.
 SECTION 5. The City Assessor shall make the assessment of all property subjectto ta xation in said City of Phoenix, and shall prepare, con- Dlete and file the assessment roll thereof with the City Recorder of said city by the 1st day of September, 1895.
 The manner and form of making the assess ment of taxes shall conform as nearly as prac ticable to the laws of the Territory, regarding the assessment of taxes for County and Terri torial purposes; and all property shall be as- sessed at it's full cash value.
 The Common Council shall sit as Board of Equalization upon the second Monday in Sep tember, 1895, and shall continue it's session from day to day until the business thereof is disposed of. Provided, however, that said Board shall not sit after the 24th day of Sep tember, 1895, except as in this Section provided. Such Board of Equalization shall have power, upon complaint being fled to hear and deter mine whether the assessed value of any prop erty is too small or too great, and may change and correct any valuation, either increasing or diminishing such valuation, upon good grounds shown therefor, whether such valuation was fixed by the owner or the Assessor, but before the Board Of Equalization shall increase or add to the assessed valuation of any property in the assessment roll they shall direct the City Re corder to give notice to the person interested, of the day when they shall act in the mater, allow ng a reasonable time for the appearance of the person interested; such notice shall be III writing, and may be delivered to the person in terested personally, or deposited in the post office and addressed to him at his place of resi- dence, postage prepaid.
 On the hearing of any matter before such Board, they may issue process requiring the at tendance of any person to testify under oath concerning the value of the property 1n ques- tion. Any person whose assessed value of property was increased by the Board of Equali- sation, and not appearing before the Board at its sessicn in September, may appear before