Arizona republican., 1895-06-16
Ordinance No. 195.

Concerning the Levy Assessment and Collec- tion of the City Taxes for the Fiscal Year 1895 and 1896.
 The Common Council Of the City ot PhCenlX do ordaln 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 ef June of each year thereafter.
 SECTION 2 A city tax of seventy C0) cents upon every one hundred dollars $100.OO of the assessed valuation of property is hereby levied and imposed upon all property, real md per sonal (axcept such as may be by i1w 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 oti July, 1855, and ending on the 5Oth day of June, 1896.
 SECTION 8. An additional tax of nineteen (9) cents upon every one hundred dollars (sl00.00) of the assessed valuation of property, is hereby Ievied and imposed upon all property, real and per2onal (except such as may be by law exempt from taxation), in the City of Phenix, 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.
 SECT ON f. The tax hereby levied 'shan have the force and effect of 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 af CT the levy has been hereby made; WnlCl lien snail COUSL1GuLe anu T6ul61n 6 lien until all such taxes, toge her with the per cent penalty, costs and charges for delinquency thereoj, if any there be, shall be fully pad or the property has absolutely vested in pur chaser under sale for such taxes, the percent age, penalties and costs, and shall have all the fore and effect given by virtue Of Article 13, Section III, of the Act of the Thirteenth Legis- lstive Assembly of the Territory of Arizona, entitled, ' An Act to Amend an Act entitled An Act to Incorporate the City of Phoenix, 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 eleTa. laws of the Territory, approved April 18th, 1S93."
 Real estate belonging to any pc son liable to pay a 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 srty tax shall be 8 lien upon real estate, from and after the levy hereby made.
 SE; TIoN 5 The City Assessor shall make the assessment of all property subject to taxation in said City of Phoenix, and shall prepare, com Dlete and file the assessment roll thereof with she City Recorder of said city by the lst day of Sep 3ember, 1895.
 The manner and form of making the assess ment of taxes shall conform as nearly as prac- sicable to the laws of the Territory, regarding the assessment of taxes for County and Terri 5orlaI 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 sember, 695, and shall continue its 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 filed, to hear and deter 1aine whether the assessed value of any prop erty is too small or too great, and may change snd 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 10 the assessed valuation of any property In the assessment I'll, they shall direct the City Re > eerder to give notice to the person interested kef the day when they shall act in the mater 8liaWing a reasonable time for the appearance af me person interested; such notice shallbe II writing, and may be delivered to the person in seres 1Ai personally, or deposited in the post efice and addressed to him at his place of resi- slenCe. postage prepaid.
 On the hearing of any matter before sucf Board, they may issue process requiring the at fend nee of any person to testify under oath concerning the value of the property In ques siou Any person whose assessed value o property was increased by the Board of Equali satiou, and not appearing before the Board a its sessil n in September, may appear bef0rt