Arizona republican., 1896-06-30

uon of the city taxes for the fiscal year
 1896 and 1897.
 The Common Council of Phoenix do ordain as follows:
 SECTION. 1. The fiscal year for the City of Pheni1 shall commence on the first day of July of each year, and end on the 30th ay of June of each year thereafter.
 SEC. ?. A city tax of seventy (7O) cents upon every one hundred ($1C0) dollars of the assessed valuation of property is hereby levied and inn posed u pon all property, real and personal lex. cept such as may be by law exempt from taxa tion) in the City of Phoenix, for the gen eral current expenses of said city, for the fiscal year commencing on the lst day of July. 1896, and ending on the 9Oth day of June, 1897.
 SEC. 5. An additional tax of nineteen Q9) cents upon every one hundred (sl00) dollars of the assessed valuation 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. for the payment of the ac ;ruing interest upon the bonds of said city, viz: the fire appara tus bonds. the city hall bonds, the city hall, fi-e engine and plaza bonds, for the fiscal year com mencing on the first day of July, 1896, and end ing on the 30th day of June, 1897.
 SEC. 4. The tsx hereby levied kball have the force and effect of judgment against the per. sons and property assessed and taxed. and shall be and constitute lien upon all the property, real and personal, assessed and taxed, from and after the levy has been hereby made. which lien shall constitute and remain 2 lien until all such taxes together with the per cen {, penalty, costs and charges for delinquency thereof, If any there be. shall be fully paid, or the property has absolutely vested in a pur- chaser under sale for such taxes. the percent. age. penalties and costs, and shall have all.t the force and effect given by virtue of Article f3, Section III, of the Act of the Thirteenth Legis- lstive Assembly of the Territory of Arizona, porate the City of Ph9nix, approved February 18th, 1881, approved March 11th, 1885," and an act of the Seventeenth Legislative Assembly of the Territory of Arlzona. entitled, "An act fyrQy n fo ina tad off and privileges, in addition to those already vested in them by charter or general laws of the Territory, approved A pril 18th, lSs3"
 naS Hes estate belonging to any liable to seizure and sale for such personal property tax, should the same become delinquent, to gether with the percentage, .peualties and 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 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 ment Of taxes shall conform, as nearly as prac- tica ble, to the laws of the Territory, regarding the asses sment of taxes, fo, County and Ter. ritorial purposes, and all property shall be as- sessed at it's full cash value. t4
 The Common Council sball sit as a 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 sha not sit after the Ath day of September, 1896, except as in this section provides. Such Board of Equalization shall have the power, upon. complaint being filed, to hear and de- term1ne, whether the assessed value of any property is too small or too great, and may change and correct any valuation, either in. creaslng or dim finishing such valuation. upon good grounds shown therefor, whether such valuation was fixed by the owDer or assess or, 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 Tn the mstter, allowing reasonable time for the appearance of the person intere ested. 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 Bohrd, they may issue process requiring the attendance of any person to testify under oath concerning the value of the property in ques- ton. Any person whose assessed value of property was increased by the Board of Equali- zaton, and not appearing before the Board at Its session in Septem Der, may appear before the Common Council at its first regula- m eet- ing in October, 1896. and if they make affidavit to the effect that they had not notice of such in rease 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 tuch 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 Assess4s shall attend all meetings of the Board Of Rqdalization, and he shall have the right to produce evidence concerning any question of the valua tion of property, and the Board shall diligently inquire into the valua tion o! all property in the city to the end that 1t may 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 roll and assess any prOp- erty which has not been assessed, and the as- sessment and equalization so made sha. have the same force and effect as if made by the B. sessor before the delivery of the assessment to
 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 against the names of each individual or piece ot property. After the amount of tax is so added, the assessment roll shall be called the tax roll of the City of Pboenix, 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 fsid city, shall annex to said tax roll, his warrant, attested by the City Recorder, and direct the tax collector of said city, to col feet 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, 1S96, shall be declared delinquent, and the amount of one and one half Q1a) 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 ($D, for ad. vertising such delinquency. and the Tax Col lector of .aid City of Phoenix shall, after mo- tice published once week for four successive weeks in newspaper published and printed sol a lia oil af such piece or parcel of property upon which any tax Is delinquent or so much thereof as may be necessary 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 le cted, the taxes due on personal property owned by the assessed. The sale must be by