Arizona republican., 1895-06-20
Ordinance No. 195.

Concerning the Levy Assessment and Collec- ton of tie City Taxes for Fiscal Year 1895 and 1896.
 The Common Council of the City of Phoenix do ordaln as follows:
 SECTION l. The fiscal year for the City of Ph.el.i. shall commence on the fl st day of July of each year and end On the seth day of June Of each year thereafter.
 SECTION 2 city tax Of seventy (70) cents upon every one hundred oo.iars (Sl00.00) of the assessed valuation of property is hereby levied and imposed upon all property, real and per sonal (eXcept such as may be by law exempt from ta-.atlon), ill the City of PhHnix, for the general current expenses Of said city, for the fiscal year, commencing on the 1st day of July, 1855, and ending on the S0ih day of June, 1896.
 SECTION 3. An additional tax of nineteen Q9) cents upon every one hundred dollars ($l00.00) 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), ill the City of Phoenix, 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 3Oth day of June. 1896.
 SECT ON 4. The tax hereby levied ssshall 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.e- the levy has been hereby maue
 
 until all such taxes, toge her with the per cent, penalty, costs and charges for delinquency thereof, if any there be, shall be fully pad the property has absolutely vested in pur- chaser under sale for such taxes, the percent age, penalties and costs, and shall have ali the fore and effect given by virtue of Article 13, Section LIi of the Act of the Thirteenth Legis- lative Assembly of the Territory of Arizona, entitled, An Act to Amend an Act entitled sAn Act to Incorporate the City of Ph9nix, Approved February 25th, 1881, Approved March II 1SS1.' of the SpVpnJaHDth Tacjs- lative Assembly of the Territory of Arizona, en- titled, "An Act Granting to Incorporated to those already vested in them by Charter or general laws of the Territory, approved April l3th 1S93"
 Real estate belonging to any pc son liable to 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 8 lien upon real estate, from and after the levy hereby made.
 SEE TON 5. The City Assessor shall make the assessment ot all property subject to taxation in said City of Phoenix, and shall prepare, com piele u fife the assessment roll thereof with the City Recorder of said city by the 1st day of September, 1895.
 nent of taxes shall conform as nearly as prac .icable to the laws of the Territory, regarding the assessment of taxes for County and Terri sorial purposes; and all property shall be sessed ai it's full cash value.
 The Common Council shall sit as a 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 fled 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 or dJninIS hiOp SJlnh valuation UnOn 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 to the assessed valuation of any property in the assessment Tell, they shall direct the City Re eorder to give notice tn the person interested. of the day when they shall act in the matter, allowing reasonable time for the fppearance Of the person interested such notice shall be In writing, and may be delivered to the person in- terested personally, or deposited ill the post office and addressed to him at his place of resi- dence, postage prepaid.
 On the hearing of any matter before such Board. they may issue process requiring the at tendance of any person to testify under oath concerning the value of the property Tn ques- tion. Any person whose assessed value of property was increased by the Board of Equah Sation, and not appearing before the Board at Ks sessi Il in September, may appear before the Con mon Council at its first regular me ct ing in October, lS95 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 a 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 Boa1d 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 of InUulrp thn Vallhtl;IQ of All DrODhrtV in the city, to the end that it may be assessed fairy aid equitably and assessed at its full cash value
 The board may Iequire the assessor to enter upon such assessment rJll 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 Il to the city recorder
 After the board of equalization shall have clo ed it's ss ssion the assessor shall charge the tax as levied by this ordinance, and as may be corrected by said board of equalization, against 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 PhRnlX, ald the tax thereon charged, shall continue to be a lien upon said property and shall be due and payable on the second Monday ill October, 1895
 The mayor, by direction of the common council of said city shall annex to said tax roll, his warrant atUested by the city recorder and direct the tax collector of said city, to collect posed.
 All taxes remaining upon the tax roll, unpaid on the third Monday in November, 1S95 shall be declared delinquent, and the amount of one and one half Q14) of one per cent q per cent) per month from said date until the tax is paid, shall be added to the respective sums so delin Quent, together with the sum of one dollar (s1) for adverti sing such delinquency and the tax collector ot said city of Phenix shall, after notice published once a 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 Rs may be necessary to pay the amount of the tax thereon and costs accruing upon such sale, together with the amount for such defn- quency as aforesaid.
 SEC 6 The tax cnllectnr may At RuY time