Arizona republican., 1895-06-07
Ordinance No. 195.

Concerning tine Levy assessment and Collec-
 ton of the City Taxes for the Fiscal Year
 1895 and 1896.
 The Common Council of the City of Phoenix do orCialn as follows:
 SECT ON | 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 0f June of eacn year thereafter.
 SECTION city tax of seventy (70) cents upon ev ary one hundred collars (S100.00) of the assessed valuation of property is hereby levied and imposed upon all property, real and per soual (excepJ such --s may be by iaw exempt from ta2atlon), in the City of Phoenix, for the general current eG penses Of said city, for the fiscal year, commencing on the 1st day of 1896.
 SECTION B. An additional tax of nineteen Q9) eents upon every one hundred dollars (S10000) of the assessed valua 5ion 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, tor the payment of the accrulng interest u pon the bonds of said city. viz: The fire apparatus bonds, tn 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 1S96
 SECT ON 4. The tax hereby levied ssshan have the force and effect of judg gment against the persons and property assessed and taxed, and shall De and constitute 8 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 uuti all snch ts xes, toge her with the per cent, pena ty. costs ana charges for delinquency theIeui, Il any thereby be, shall be fully pa d or he property has absolutely ve ted in pur- chaser nn1ef 8 sA e for such taxes, the percent age, penal les and costs, and shall have all the fore and effect given by virtue of Article Is, sectioa IL Of the Act of the Thirteenth Legis- fative Assembly of the Territory of Arizona, entitled, An Act to Amend an Act entitled An Act to Incorporate the City of Ph5pnix February A Mo Il, 1SS5,' and an Act of the seventeenth Legis- iative 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 Eth, 1S93." ' p' u 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 alter the levy hereby made.
 SE TON 5. The City Assessor shall make the asessment of all property upject to taxation in said City of rhcsnlx, and shall prepare, con- plete ard file the assessment roll thereof with the City Recorder of said city by the lst day of Sep p,ember, 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 bhe assessment of taxes for County and Terri eorial purposes; and all property shall be as aessed at its full cash value.
 The Common Council shall sit as Board of Equalization upon the second Monday in Sep tember, S95, 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 m'ne whether the assessed value of any prop erty is too small or too great, and may change and correct any valuation, either increasing or diminish hing such valuation, upon good grounds shown therefor, whether such valuation was fixed by tae owner or the Assessor, but before ehe Board of Equalization shall increase or ado So the assessed valuation Of any property in the assessment r Il, hey shall direct the City Re 1order to give notice to the person interested. 0f the day when they shall act in the matter, aloY ng u reasonable time for the pDearance af the pe SO. interested; suci notice shall be Tn writing, and may be delivered to the person in- serested personally, or deposited in the post ofica and adnr -ssed to him at his place of resi- dence. postage prepaid.
 Oa Lhe hearing of any matter before such Board, they may issue process requiring the at- tend nee ot any person to testify under oath concerning the value of the property Tn ques- t.o4 Any nerson whose assessed value of proneity wes increased by the Board of Equali- sation, and not eppearlng before the Board at its sesti n in September, may appear before