Arizona republican., 1895-06-13

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 Equalization and the person so filing his affidavit may be heard 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 of Equalization. The City Assessor shall attend all the meet ings of the Board of Equalization and he shall have the right to produce evidence con cerning any question Of the valuation or 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 Toll to the city recorder.
 l After the board of equalization shall have closed it's session the assessor shall charge the | tax as levied by this ordinance, and as may be ] corrected by said board of equalization, against l the names of each individual or piece Of prop | erty. After the amount Of taxes IS so added,
 the assessment roll shall be called the tax roll of the city of Phpnlx, and the tax thereon | charged, shall continue to be 8 lien upon sa1d
 property and shall be due and payable on the
 second Monday in October, 1895.
 |
 council of said city shall annex to said tax roll,
 his warrant atJested by the city recorder and
 direct the tax collector of said city, to collect
 the amount of the taxes so levied and lm- 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 Q15) Of one per cent q per cent)
 per month from said date until the tax is paid, l shall be added to the respective sums so delin quent together with the sum of one dollar ($1)
 for adverti sing such delinquency and the tax
 collector of said city of Phenlx shall, after
 notice published once week for four success sive weeks, in a newspaper published and
 printed in said city, sell at public vendue, any
 or all of such piece or parcel of property upon
 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,
 together with the amount for such delln-
 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
 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 in & newspaper published and printed in the city
 of PhpniX or by posting notices thereof in
 three (3) public places therein, and of sufi- , 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 (s3) as costs of such sale. On payment of
 the price paid for the property sold. the de-
 livery thereof with 8 bill of sale shall vest the title thereto in the purchaser. All excesses
 over taxes, percentage and costs remaining
 from the proceeds Of any such sale must be re-
 turned to the owner, heirs or assigns of the
 property so sold and until claimed must be de-
 posted with the city treasurer subject to the
 owners order.
 same settlement with taxes collected in this manner as in other cases.
 l SEC.7 All sales of real property for delin.
 quent 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
 Y Iidlng for tax sales as near as practicable. > SEC. s. If within one year after the sale ot r real property for delinquent taxes and penal
 aities, (personal property is exempted from the x provisions of this section, the title to WhicI
 | shall at once vest 1n the purchaser upon sale a. If hereinbefore providedD the owner or othel If party having direct interest therein, appeal V and pay such tax and delinquency with al costs thereon, together with 30 per cent penaIt, $ on the purchase price, then such owner o e party in interest may redeem said property. d SEC. g. If no redemption is made within r. one year after sale of real property as herei1 ,t provided, then the tax collector of said cit! e shall make the purchaser a deed for the same e and such deed duly acknowledged shall show )f First-That the property was assessed, tn, 2 assessment equahzed and the taxes levied il
 accordance with the ordinance.
 1 Second-That the taxes were not paid, and a D) the proper time and place the property wa " spld by the proper officer as provided by thi d ordinance
 " Third-That the property was not redeemed S and that the person executing the deed is tn n proper officer as designated by this ordinance IS When real estate is sold to pay the taxes ant y penalties on personal property, the deed shal ,r set forth that real estate belonged to the per e son liable to pay the tax.
 " Such deeds duly acknowledged or prove
 shall be final evidence (except as against actua fraud) 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 0 d the purchaser and not to exceed three dollar ); (sS) each for the execution thereof. n 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 tend In 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 taXeG s. percentage and costs, the tax collector mus a. make out in duplicate certificate dated on tn ,d day of the sale, stating when known, the nam x of the person assessed @ description of tn h property sold, and the am ount paid therefor s. that it was sold for taxation, giving tn h. amount and year of the assessment, and spec ,d 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 il must be delivered to the purchaser and sh
 other filed III the office of the City Assessor an to Tax Collector.
 to The Tax Collector must also in book ker ty for that purpose, enter the description of tn O. property sold, corresponding with the descrip it's tion in the certificate. the date of the sale tn D. name of the purchaser and the amount paie m and regularly number the entry in such book S
 as tt correspond with a like number on the eel ne tifcate.
 in Such book shall be kept in the office of tn h. City Assessor and Tax Collector, and open h inspection by the public; such certificate sha of be assignable, and the assignment theree
 shall vest in the assignee or his legal reprt s sentative, all the right and title of the Origins l