Arizona republican., 1895-06-12
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 of Phenix 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 5Oth day of June of each year thereafter.
 SECTION 2 A city tax Of seventy CO) cents upon every one hundred dollars (S1000O) of the assessed valuation of property IS hereby levied and imposed upon all property, real ana per sonal (except such us may be py law exempt from taxation), in the City of Phoenix, for the general current expenses of said city, for the fiscal year, commencing on the lst day Of July, 1855, and ending on the 30th day of June, 1S96
 SECTION 8. An additional tax of nineteen (19) cents upon every one hundred dollars (sl00.00) of the assessed valuation 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 Phoenix, for the payment of the aecruing interest upon the bonds of sd e Hs y7 bonad The fire fSa t1 Hall, fire engine and plaza bonds, for the fiscal year commencing on the 1st day of July, 1895, and ending on the 3Oth day of June 1S96
 SECTION f. The tax hereby levied .shall have the force and effect of & judgment against the persons and property assessed and taxed, and shall be and constitute 6 lien upon all the property real and personal assessed and taxed from and af CT the levy has been hereby made; which lien shall constitute and rema1n lien until all snch taxes, toge her with the per cent, penalty, costs and charges for delinquency thereof, if any there be, shall be fully pad or the property has absolutely vested in pur- chaser nnGer sale for such taxes, the percent age, penalties and costs, and shall have all the forcs and effect given by virtue of Article 13, Section H. of the Act Of the Thirteenth Legls- Iative 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 gels1al 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 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 6 lien upon real estate, from and after the levy hereby made.
 SECTION 5. The City Assessor shall make the assessment of all property subjeetto ta xation in said City of Phoenix, and shall prepare, com plete ard file the assessment roll thereof with the City Recorder of said city by the 1st day oi September, 1895.
 The manner and form of making the assess ment of taxes shall conform as nearly as prae 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 oi Equalization upon the second Monday in Sep tember, 1885, and shall continue It's session from day to day until the business thereof if 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 mine whether the assessed value of any prop erty is too small or too great, and may change and correct any valuation, either increasing ol diminishing such valuation, upon good grounds shown therefor, whether such valuation wal fixed by the owner or the Assessor, but before the Board Of Equalization shall increase or ado to the assessed valuation of any property in th' assessment Il, they shall direct the City Re corder to give notice to the person interested of the day when they shall act in the matter allowing reasonable time for the appearance Of the pc sol interested; such notice shaI1be Il writing and may be delivered 10 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 sucl Board, they may issue process requiring the at tend nee of any person to testify under Oatl concerning the value of the property III ques tion. Any person whose assessed value Q uT00erty was increased bv the Board of Equaf sa1ion, and not appearing before the Board 8 its sessiCn in SeptembeT, may appear befor