Arizona republican., 1896-06-20

" AA vested in them by charter or general laws of . the Territory, approved pril 18th, 1885, <"
 Real estate belonging to any person liable to pay personal property tax shall be subject to l seizure and sale for such personal property tax, should the same become delinquent, to gether with the percentage, penalties and costs of such delinquency, and such personal l property tax shall be lien upon such real estate from ana 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 or Septem Der, 1896.
 The m amer and form of making the assess ment of taxes shall conform as nearly as prac- tlcable, to the laws of the Territory regarding the assessment of taxes, for County and Ter. ritorial purposes. and ali property shall be as- sesSed at its full cash value.
 The Common Council shall sit ss 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 bnard shat not sit after the 24th day of September, 1896, except as in this sec ion provideo Such 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 chsnge and co rect any valuation, either in creasing or dim ln1shing such valuation. upon good grounds shown therefor, whether such valuation was fixed by the owner or assessor, but before the Board of Equalization shall h. crease or add to the assessed valuation of any 1 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 postoffce and addressed to him at his place of residence, postage prepaid.
 On the hearing of any matter betore such Board, they may issue process requiring the attendance of any person to testify under oath concerning the value of the property in ques. | ten. Any person whose assessed value of 1 property was increased by the Board of Equah- zation, and not appearing before the Board at 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.
 1 The City Assessor shall attend all meetings l of the Board of Equalization, and he shall have l the right to produce evidence concerning any question of the valuation of property, and the Board shall diligently inquire into the yalua ton ot 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 | upon such assessment roll and assess any prop 1 erty which has not been assessed, and the as | sessment and equalization so made shall have 1 the same force and effect as if made by the As- sessor before the delivery of the assessment to the City Recorder
 closed it's session, the Assessor shall charge the tax, as levied by this ordinance and as m ay be eos rected by said Board of Equalization, against the names of each individual or piece l of property After the amount of tax is so added, the assessment roll shall be called the tax roll of the City of PhHHix, 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 said city, shall annex to said tax roll. his warrant, attested by the City Recoro CT, and direct the tax collector of said city, to col lect the mount 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 C15) 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. verlising such delinquency, and the Tax Col
 lector of .aid City of Phnnix 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 IlpOn which
 any tax is delinquent or so much thereof as
 may be neces :ary to psy the smount of tax $
 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 fol 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 l 1nffn off off fn<
 time and place thereof given by publication il 6 newspaper published and printed in the Cit! of Phoenix, or by posting notices thereof, il
 three (3) public places therein. and of e suf ciept amount thereof to pay the taxes, per
 centage and costs, f. l --.>.4 .,
 For seizing aed selling personal property, th Tax Collector may charge the sum of thre , (s3) dollprs as costs of such sale. On paymen
 of the price paid for property sold, the deliver thereof, with 8 bill of sale shall vest the til
 thereto in the purchaser. All excesses ove { taxes, percentage and costs, remaining iron
 the proceeds of any such sale, must be returne
 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.
 The Tax Collector must make and return th same settlement with taxes collected in thi manner, as in other cases. II 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 th
 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
 pra cticable.
 SEC. 8. If within one year after the sale o
 real property for delinquent taxes and penal |, ties (personal property is exempted from th provisions of this section the title which shal
 at once vest in the purchaser upon sale 6 n hereinbefore provided), the owner, or othe
 party having direct interest therein, appea If and pay such tax and delinquency, with al f costs thereon, together with 30 per cent pen If alty on the purchase price, then such owner o
 party in interest may redeem said property