Arizona republican., 1895-06-15
Ordinance No. 195.

Concerning the Levy Assessment and ColIec-
 tion of the City Taxes for the Fiscal Year
 1895 and lS96
 The Common Council of the City of Phoenix do Ordaln 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 30th day of June of each year thereafter.
 SECTION 2. city tax of seventy (70) cents upon every one hundred dollars (S10000) 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 tazation), in the City of Phoenix. for the general current expenses Of said city, for the fiscal year, commencing on the 1st day of July, 1855. and ending on the 30th day of June, E896
 SECTION 8. An additional tax of nineteen Q9) cents upon every one hundred dollars (s10000) of the assessed valua Ilon 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, 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 list day of July, 1895, and ending on the 30th day of June, 1896.
 SECT. ON 4. The tax hereby levied ''shal have the force and effect of a judgment against the persons and property assessed and taxed and Shall be and constitute a lien upon ali the property, real and personal, assessed and taxed from and after the levy has been hereby maue; a until all such taxes, toge her with the per cent, penalty. costs and charges for delinquency thereof, il any there be, shall be fully paid or the property has absolutely vested in pur- chaser nnder sale for such taxes, the percent age, penalties and costs, and shall have all the fore and effect given by virtue of Article l3, Section III, of the Act of the Thirteenth Legis- Iative Assembly of the Territory of Arizona, entitled, : An Act to Amend an Act entitled sAn Act to Incorporate the City of Phoenix, Approved February 18th, 1881, Approved March Il, 1oS5," and an Act of the Seventeenth Legis- rative 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 ge 1era. laws Of the Territory, approved April 18th, 1S93."
 Real estate belonging to any pc son liable to pay a 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 shalI be lien upon real estate, from and after the levy hereby made.
 SECTION 5. The City Assessor shall make the assessment of all property subject to taxation in said City of Phoenix, and shall prepare, con- Dlete aud file the assessment roll thereof with the City Recorder of said city by the 1st day of September, 1895.
 The manner and form of making the assess ment of taxes shall conform as nearly as prac- she assessment of taxes for County and Terri sorial purposes; and all property shall be as sessed at it's full cash value.
 The Common Council shall sit as Board of Equalization upon the second Monday in Sep tember, 1885, 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 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 diminishing such valuation, upon good grounds shown therefor, whether such valuation was fixed by the owner or the Assessor, but before She Board Of Equalization shall increase or add to the assessed valuation of any property in the assessment rpll, 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 8 reasonable time for the appearance of the peGson interested; sucl notice shall be n writing, and may be delivered to 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 such Board, they may issue process requiring the at tend >nce Of any person to-testify under oath concerning the value of the property ln ques- Nou. Any person whose assessed value of property was increased by the Board of Equali- nation, and not appearing before the Board at lis sessitn in September, may appear before