Arizona republican., 1896-06-24

zation, and not appearing before the Board at its session in Septem Der, may appear before ing in October, 1896, and if they make affidavit to the effect that they had not notice of such increase of valuation. to the satis faction 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 meetings of the Board or Equalization, and he shall have the right to produce evidence concerning any question of the valuation of property, and the Board shall diligently inquire into the valua tion ot all property in the city. to the end that it ma be assessed fairly and equitably and as sessed at it's full cash value.
 The Board may require the Assessor to enter upon such assessment rob and assess any prop erty which has not been assessed, and the as- sessment and equalization so made shall have the same force and effect as if made by the As- sessor before the delivery of the assessment to the City Recorder
 Alter the Board of Equalization shall have closs sd it's session, the Assessor shall charge the tax, as levied by this ordinance and as m ay be corrected by said Board of Equalization, against the names of each individual or piece of property. After the amount of tsx is SO added, the assessment roll shall be called the tax roll Of the City of PhRrix, and the tax thereon charged shall continue to be a lien on said property, and shall be due and payable on ths 'econd Monday in October, 1896
 The Mayor, by direction of the Common Council of .aid city, shall annex to said tax roll his warrant, attested by the City Record CT, and direct the tax collector of said city, to col lect the amount Of the taxes so levied and im- posed.
 All taxes remaining upon the ts1 roll unpaid on the third Monday in November, 1S96, shall be declared delinquent, and the amount of one and one helf Q12) of one per cent per month from said date until the tax is paid, shall be added to the respective sums so delinquent, to- gether with the sum of one dollar ($1), for ad vertisipg such delinquency, and the Tax Col lector of aid City oi Phoenix shall, after D O. tice published once week for four successive weeks in a newspaper published and printed in said city, Sell at public vendue, any all of ! such piece or parcel of property n pon which any tax is delinquent or so much thereof as may be neces ;ary to pay the mount of taxes thereon and cost accruing upon such sale, to- gether with the amount for such delin4 4uency as aforesaid.
 SEC. 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 by time and place thereof given by publication in l a newspaper published and printed in the City | of Phoenix, or by posting notices thereof, in three (3) public places therein. end of suff
 
 centage and costs,
 For seizing aed selling personal proper y, the Tax Collector may charge the sum of three ! (s3) doll IS as costs of such sale. On paymen thereof, with a bill of lie shall vest the titlt | thereto in the purchaser. All excesses ove | taxes, percentage and costs, remaining from the proceeds of any such sale, must be returned | to the owner heirs, or assignG of the property so sold, and until claimed, must be deposited with the City Treasurer, subject to the owner order.
 The Tax Collector must make and return tho same settlement. with taxes collected in this manner, as in other cases. | SEC. 7. All sales of real property ior delip quent taxes. as provided in this ordinance, shall take place in front of the office of the | City Recorder of said city, at the City Hall O said city, and such sales shall be conducted in accol dance with the laws of the Territory oi Arizona, providing for tax sales, as near at practicable.
 SEC. 8. If within one year after the sale o1 real property for delinquent taxes and penal 1 ties (persOnal property is exempted from the provisions of this section the title to which shall at once vest in the purchaser upon sale as 1 herein before provided), the owner or other party having direct interest therein, appear and pay such tax and oelinauency, with all costs thereon, together with 30 per cent pen alty on the purchase price, then such owner or | party in interest may redeem said property. l SEC g. If no redemption is made within one year after sale of real property as herein pro- vided, then the Tax Collector Of ssid City, or his successor in office shall make the pur- chaser deed for the same, and such deed duly acknowledged, shall show;
 First That the property was assessed, the assessment equali2e ed and the taxes levied in accordance with the ordinance. | Second. That the taxes were not paid, and at the proper time and place the property was sold by the proper officer; as provided by this ordinance.
 Third. That the property was not redeemed and that the person executing the deed is the proper officer, as designated by this ordinance | When real estate is so to pay taxes and penalties on personal property, the deed shall set forth that real estate belonged to the person liable to pay the tax.
 Such deeds, duly acknowledged or proved, shall he final evidence (except as against actual fraud). of the regularity of all proceed | elusive, up to the tine of the execution of the deed. All such deeds are to be made at the expens Sc of the purchater. and not to exceed | three (s3) dollars each for the execution there | of.
 Provided, however, that no such deed shall be issued to such purchaser until after such I purchaser shall have filed with the Tax Col lector Of said city an affidavit she wing that the purchaser at saidt sale, Cor his assignee if the | tax certificate has been assigped) hirty days previous to the expiration of the time for the redemption, or thirty days before he applies for the deed, served upon the owner of the property purchased, or upon the person eccu pying the same, if such property is occupied describing the same, or portion thereof. has been sold for delinquent taxes, giving date oi the sale, the amount of property sold, the