Arizona republican., 1896-06-19

lative Assembly of the Territory of Arizona, eDI1tied, "An act to amend an act to incor- poratesa the City of Phenix. approved February 25th, 1881, app owed March 11th, 1885," and an act of the Seventeenth Legislative Assembly of he Territory of Ar1zona, entitled, ''An act granting to incorporated cities certain powers and privileges, in addition to those already vested in them by cha rter or general laws of the Territory, approved Apri 18th, ls9S.,'5
 Real estate belonging to any person liable to pay personal property tax shall be subject to seizure and sale for such rersonsl property tax, should the same become delinquent, to 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 Phoenix, snd shall prepare. complete and file the assessment roll thereof with the City Recorder of said city by the first day or Septem Der. 1896.
 The manner and form of making the assess ment of taxes shall conform, as nearly prac tlcable, to the laws of the Territory, regarding the assessment of taxes, for County and Ter ritorial purposes, and al property shall be as- sessed at it's full cash value.
 l The Common Council shall sit ss 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 I disposed of; provided, however, that said ard i shall not sit after the 24th day Of September, | lS96 except as in this sec ion provide Such | IT., upon complaint being filed, to hear and de- termlne, whether the assessed value of any 1 property IS too small or too great, and may change and co rect any valuation, either in cTeaslng or dim finishing such valuation. upon 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 TrapeIty in the assessment roN, they shall direct the City Recorder to give notice to the person interested, of the day when they shall | act in the ms tier, allowing a reasonable time for the appearance of the pars'n intere sted. Such notice shall be in writing, and may be delivered to the person interested, personally, or deposited in the postoffice 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 l attendance of any person to testify under oath concerning the value of the pro perty In ques. 1 tli n. Any person whose assessed value of prt perty was increased by the Board of Equa1i- zation, and not appearing before the Board at It's session in Septem Der, may appear before the Common Council at it's first regula- 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 right 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, tn the end that it may be assessed fairly and equitably and as- sessed at its full cash value
 1 The Board may require the Assessor to tier upon such assessment roll and assess any prop erty which hss 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 livery of the assessment to the City Recorder.
 After the Board of Equalization shall have clossed it's session, the Assessor shall charge the tax, as levied by this ordinance and as may be co, ,rected by said Boa d 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 tax roll of the City of Phoenix, and the tax thereon charged shall continue to be a lien on said property, and shall be due and payable on the second Monday in October, 1896.
 The Mayor, by direction of the Common Council of taid city, shall annex to said tax roll. his warrant. attested by the City Recore CT. and direct the tax collector of said city, to CO., lect the amount of the taxes so levied and i'm posed.
 All taxes remaining upon the tsx roll unpaid on the third Monday in November, 1895, shall be declared delinquent, and the amount of one and one half Q10 of one per cent per month from said data, until the tax is paid, shall be added to the respective sums so delinquent, to- gether with the sum of one dollsr ($D, for ad. vertising such delinquency, and the Tax Col lector of ,aid City ot Phoenix shall, after TO- tice published once week for four successive
 weeks in a newspaper published and printed in said city, Sell at public vendua, any all of such piece or parcel of property pun which any tax is delinquent or so much thereof as
 may be neces sary to pay the amount of tf xes
 thereon and cost accrulng upon such sale, to-
 gether with the amount for such delinquency
 as aforesaid.
 SEC 6 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
 le cted, the taxes due on personal property
 public auction, after one weeks notice Of the time ard place thereof given by publication il l & newspaper published and printed in the City of Phoenix, or by postrg notices thereof, il three (3) public places therein. and of sufi cient amount thereof to pay the taxes, per centage and costs,
 For seizing aed selling personal proper y. th Tax Collector may charge the sum of thre' (s3) dollsrs as costs of such sale. On paymen of the price paid for property sold, the deliver thereof, with bill of slle shall vest the titl
 thereto in the purchaser All excesses ove
 taxes, percentage and costs, remaining iron
 the proceeds of any such sale, must be returned
 to the owner. heirs, or assigns of the propert so sold, and. until claimed, must be deposite,
 with the City Treasurer, subject to the owner
 order.
 same settlement. with taxes collected in thi
 manner, as in other cases.
 SEC. '. All sales of real property for deli [, quent taxes. as provided in this ordinance
 shall take place in front of the office of thu
 City Recorder of said city, at the City Hall o said city, and such sales shall be conducted il
 accol dance with the laws of the Territory o
 Arizona, providing for tax sales, as near a
 practicable.
 SEC 8. If within one year after the sale o
 real property for delinQuent taxes and penal