Arizona republican., 1896-06-28
vested in them by charter or general laws of

vested in them by charter or general laws of | the Territory, approved April 18th, 1893. a.
 Real estate belonging to any person liable to pay personal property tax shall be subject to | seizure and sale for such personal property tax, should the same become delinquent, to- 1 gether with the percentage, penalties and costs of such delinquency, and such personal | property tax shall be lien upon such real estate from and after the levy hereby made.
 SEC 5. The City Assessor shall make the assessment of all property subject to taxation in said City of Ph9nix, and shall prepare, complete and file the assessment roll thereof with the City Recorder of said city by the first day of Septem Der. 1896.
 ! The manner and form of making the assess meut of taxes shall conform as nearly as prac ticable, to the laws of the Territory, regarding the asses sment of taxes, for County and Ter | ritorial purposes, and all property shall be SC ssed at its full cash value.
 The Common Council shall sit as Board of Equalization upon the second Monday in Sep tember, 1896. and shall continue it's session from day to day, until the business tt ereof is disposed of; provided, however. that said board shall not sit after the 24th day of September, 1896. except as in this section provideo- Such Board of Equalization shall have the power, upon complaint being filed, to hear and de- termine, whether the assessed value ot any property is too small or too great, and may change and correct any valuation, either in creasing or dim finishing such valuation. upon good grounds shown therefor, whether such | but before the Board of Equalization shall An crease or add to the assessed valuation ofany 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 6 reasonable time for the appearance of the person interested D the or deposited in the postofice and addressed to him at his place of residence, postage prepaid
 On the hearing of any matter before such T RO6rd they igsua rpOnirinp the attendance of any person to testify under oath concerning the value of the property in ques. tion. Any person whose assessed value Q of property was increased by the Board of Equali- zatlo on, and not appearing before the Board at its 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 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 of Equalization, and he shall have the righ. to produce evidence concerning any question of the valuation of property. and the Board shall diligently inquire into the valua
 tion o all property in the city, to the end that
 it msy be assessed fairly and equitably and as
 sessed at its full cash value.
 The Board may require the Asses sor to enter
 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 ss if made by the As
 sessor before the delivery of the assessment te
 the City Recorder.
 Afror 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 said Board of Equalization
 against the names of each individual or piece
 of property After the amount of tax is SC
 added, the assessment roll shall be called tn,
 lax roll of the City, of Phoenix, and the ta7
 said property, and shall be due and payable o1
 ths second Monday in October, 1896.
 The Mayor. by direction of the Common
 Council of said city, shall annex to said ta1 ne roll, his warrant, attested by the City Record CT
 and direct the tax collector of said city, to coi ro lect the amount Of the taxes so levied and i'm Vt posed.
 ks All taxes remaining upon the tax roll unpait mn on the third Monday in November, 1895, shal +a be declared delinquent, and the amount of on Io and one half QH) of one per cent per mont y. from said date, until the tax is paid. shall b ys added to the respective sums so delinquent, to he gether with the sum of one dollar (s]l for ad of lector of .aid City o1 Phoenix shall, after nc a tice published once week for four successiv "a weeks in newspaper published and printe ie' in said city, Sell at public vendue, any or all he such piece or parcel of property pUn whic rs. any tax is delinquent or so much thereof a rb may be necessary to pay the amount of taxe io thereon and cost accruing upon such sale, to 7r- gether with the amount for such delin4uenc .ee as aforesaid.
 .o SEC. 6 The Tax Collector may, at any tin after receiving the warrant of the Mayor fo llQ the collection of the taxes hereby levied, co at lect by distress and sale, if not otherwise co all lected, the taxes due on personal propert al. owned by the assessed The sale must be b or public auction, after one weeks notice of th ct. time and place thereof given by publication i or 8 newspaper published and printed in the Cit 1 of Phoenix, or by posting notices thereof, i fI,rna ovo1nn cy,I 4k
 cient amount thereof to pay the taxes, pc of eentage and costs. -l ~ ;! For seizing aed selling personal property. tt ul- Tax Collector may charge the sum of thre
 G3) dollsrs as costs of such sale. On paymeI zee of the price paid for property sold the deliver thereof, with bill of sale shall vest the tit taxes, percentage and costs, remaining fro ne the proceeds of any such sale, must be returne
 to the owner. heirs, or assigns of the proper
 so sold, and. until claimed, must be deposite
 with the City Treasurer, subject to the owner
 order.
 The Tax Collector must make and return Il same settlement. with taxes collected in tn
 manner, as in other cases.
 le- sEC.7 All sales of real property for deli 2O quent taxes, as provided in this ordinanc, -'' shall take place in front of the office of tf
 City Recorder of said city, at the City Hall . said city, and such sales shall be conducted
 aecol dance with the laws of the Territory
 Arizona providing for tax sales, as near
 SEC. s. If within one year after the sale
 real property for delinquent taxes and pena lee ties lpersonal property is exempted from th ear provisions of this section the title to which sha
 at once vest in the purchaser upon sale ain hereinbefore provided), the owner, or othe
 party having direct interest therein, appes of and pay such tax and delinquency, with 8 of costs thereon, together with 30 per cent per of alty on the purchase price, then such owner (
 party in interest may redeem said property ,on SEC g. If no redemption is made within on sed year after sale of real property herein pro m- vided. then the Tax Collector of said City, C ex- ms successor Tn ofhce shall make the pul xa chaser deed for the same, and such deed dul ral acknoWledged, shall show;
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