Arizona republican., 1896-06-27

vested in them by charter or general laws of the Territory, approved A pril 18th, lS93."
 Real estate belonging to any person liable to pay personal property tax shall be subject to seizure and sale for such personal property 1 tax, should the same become delinquent, to: costs of such delinquency and such personal property tax shall be lien upon such real estate from ano after the levy hereby made.
 SEC 5. The City Assessor shall make the assessment of all property subject to taxation in said City of Phoenix, and shall prepare, | complete and file the assessment roll thereof | with the City Recorder of said city by the first day or September. 1896.
 | The IT amer and form of making the assess ment of taxes shall conform, as nearly as prac tcsble, to the laws of the Territory, regarding the asses ssment of taxes, for County and Ter ritorial purposes, and al property shall be as sessed at its full cash value.
 The Common Council shall sit Board of Equalization upon the second Monday in sep- tember, 1896. and shall continue it's session ! from day to day, until the business thereof is | disposed of provided, however, that said beard | sha!l not sit after the 24th day of September, , 1896, except as in this sec ion provided Such I Board of Equalization shall have the power, upon complaint being filed, to hear and de- | termine, whether the assessed value of any property is too small or too great and may | chenge and correct any valuation, either in l creasing or dim finishing such valuation. upon 1 good grounds shown therefor, whether such valuation was fixed by the owner or assessor, but before the Board of Equalization shall ln- ] crease or add to the assessed valuation of any | property in the assessment roll, they shall direct the City Recorder to give notice to the person interested, of the day when they shall act in the matter, allowing reasonable time | for the appearance of the person interested Such notice shall be in writing, and may be delivered to the person interested, personally, or deposited in the postofice and addressed to him at his place of residence, postage prepaid.
 On the hearing of any matter before such Board, they may issue process requiring the attendance of any person to testify under oath concerning the value of the property In ques- t1on. Any person whose assessed value of property was increased by the Board of Equali- zatlon, and not appearing before the Board at it's session in Septem Der, may appear before the Common Council at it's first regular meet ing in October, 1896, and if they make affidavit | to the effect that they had not notice of such increase of valuation. to the satisfaction of the 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 Of 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 of all property in the city, to the end that it may be assessed fairly and equitably and as- sessed at its full cash value.
 | The Board may require the Asses sor to enter l upon such assessment roll 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
 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 seid Board of Equalization against the names of each individual or piece of property. After the amount of tax is so added, the assessment roll shall be called the fax roll of the City of Phgpix, and the tax said property, and shall be due and payable on the second Monday in October, 1S96
 The Mayor, by direction of the Common Council of faid city, shall annex to said tax roll, his warrant, attested by the City Recorder. and direct the tax collector of said city, to col lect the amount of the taxes so levied and i'm posed
 All taxes remaining upon the tax roll unpaid on the third Monday in November, 1o96, shall be declared delinquent, and the amount of one and one half Q7O 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 (s1), for ad. vertisipg such delinquency, and the Tax Col lector of 'aid City of Phoenix shall, after no- tice published once week for four successive weeks in newspaper published and printed in said city, sell at public vendue, any or all of such piece or parcel of property Il pon which any tax is delinquent or so much thereof as may be neces sary to pay the amount of taxes thereon and cost accruing upon such sale, to- gether with the amount for such delinquency 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 owned by the assessed. The sale must be by
 public auction, after one weeks notice of the time and place thereof given by publication in newspaper published and printed in the City |, l Ph0pniY nnRtnp fhornnf n
 three () public places therein, and of 8 sufi- cient amount thereof to pay the taxes, per centage and costs.
 For seizing aed selling personal proper: y, the
 Tax Collector may charge the sum of three
 (S3) doll rs as costs of such sale On payment of the price paid for property sold the delivery
 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 assigns of the property
 So sold, and until claimed, must be deposited
 with the City Treasurer, subject to the owners
 order.
 The Tax Collector must make and return the
 same settlement. with taxes collected in this
 manner, as in other ca ses.
 SEC. 7. All sales of real property for delir !, quent taxes as provided in this ordinance,
 shall take place in front of the office of the
 City Recorder of said city, a at the City Hall oi
 accol dance with the laws of the Territory oi
 Arizona, providing for tax sales, as near as
 practicable.
 SEC. S. If within one year after the sale ot
 real property for delinquent taxes and penal
 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 a hereinbefore provided), the owner, or other
 party having direct interest therein, appear I and pay such tax and delinauency, with all f costs thereon, together with 30 per cent pen alty on the purchase price. then such owner or
 party in interest may redeem said property. ? SEC g. If no redemption is made within one ] year after sale of real property as herein pro- : vided, then the Tax Collector of said City, o1 : his successor in office. shall make the pur.
 chaser deed for the same and such deed duly l acknowledged, shall show;
 ! First. That the property was assessed, the . aSspsgmpnt auuali7 cd and tbo tovac 1oriod ;r