Arizona republican., 1895-06-18
Ordinance No. 195.

Concerning the Levy Assessment and Collec- tion of the City Taxes for the Fiscal Year The Common Council of the City of Phoenix do orda1n 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 3Oth day of June of each year thereafter.
 SECTION 9 A city tax of seventy C7O) cents upon every one hundred collars (S1Uo.OO) of the assessed valuation of property IS hereby levied and imposed upon all property, real and per sonal (except such us may be by ItW 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 Soth day Of June' 1896.
 SECTION B. An additional tax of nineteen Q9) cents upon every one hundred dollars (sl00.QO) 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), ill the City Of Ph9nix for the payment of the accruing interest upon 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 1. 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 a lien upon all the property, real and personal, assessed and taxed from and af e. the levy has been hereby made; which lien shall constitute and remain lien until all such taxes, toge her with the per cent, penalty. costs and charges for delinquency thereOi, il any there be, shall be fully pa'd 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- 1ative Assembly of the Territory of Arizona, entitled, An Act to Amend an Act entitled tAn Act to Incorporate the City of Phoenix, Approved February 2oth, 1881, Approved March II, 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 geuoIal laws of the Territory, approved April 18th, 1S93."
 Real estate belonging to any pc son liable to pay personal property tax shall be subject tC seizure and sale for such personal property tax, should the same become delinquent, to gether with the percentage, penalties and cost: of such delinquency, and such personal prop erty tax shall be @ lien upon real estate, from and after the levy hereby made.
 SECTION D The City Assessor shall make the assessment of all property suUjectto taxation il said City of Phoenix, and shall prepare, com plete and file the assessment roll thereof with the City Recorder of said city by the 1st day O. September, 1895.
 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 SOrlAl DufpOSeSs hul Gll property sAdII pe do sessad Rt its full cash value.
 The Common Council shall sit ss 8 Board Equalization upon the second Monday in Sep tember, S95, and shall continue Its session from day to day until the business thereof i disposed of Provided, however, that saiC Board shall not sit after the 24th day Of Sep tember, 1895, except as in this Section provided Such Board of Equalization shsl 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 chang and co rect any valuation, either increasing o diminishing such valuation. upon good ground shown therefor, whe her such valuation va fixed by Lle owner CT the ASse5 5sOr, but befor the Board of Equalization shall Increase or ad tO the assessed valuation of any property in tn assessment Il, hey shall direct the City Re BOrIar 10 give notice to the person interested of the day when they shall act in the mater allow .Iz 3 reasonable time for he pOearsnc oEbae pc s1l interested; sucl ID ice shall be ! writing, and may be delivered 10 the person in tere5tsd personally, or deposited in the pos Ufica and adlc ssed to him at his place Of res deuce- postage prepaid.
 O. he he@-I1g Of any matter before sue Board. they T7Fv issue process requiring the a tend nfe of any person to testify under oat GOnceFn 'ng the value of the property Tn Que' tiO1. Any person whose assessed value ( prrrertv rVF< increased by the Board of Equal ration, and not appearing before the Board It's session in September, nay appear befoT