Arizona republican., 1896-06-23

vested in them by charter or general laws of the Territory, approved Al pril 18th, lS93.'
 Real estate belonging to any person liable to pay a personal property tax shall be subject to 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 property tax shall be lien upon such real estate from and after the levy hereby made.
 SEC 5. The City Assessor shall make the in said City of Phoepix, and shall prepare, complete and file the assessment roll thereof wit h the City Recorder of said city by the first day or Septem Der. 1896.
 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 all property shall be as- sessed at its full cash value.
 The Common Council shall sit as Board of Equalization upon the second Monday in eep- tember, 1896, and shall continue it's session from day to day, until the business thereof is shall not sit after the 24th day of September, 1896, except as in this sec ion provided. 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 change and correct any valuation, either in. creasipg or dim inishing such valuation. upon good grounds shown therefor, whether such valuation wss 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 tot person interested, of the day when they shall | act in the me tier, allowing 6 reasonable time for the appearance of the person interested Such notice shall be in writing, and may be o @ hs sns 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. ton. Any person whose assessed value Of property was increased by the Board of Equali- zatlon, and not appearing before the Board at its session in Septem Der, may appear before the Common Council at its 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 of all property in the city. to the end that
 
 | sessed at it's 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- the same force and effect as if made by the As sessor before the deli very of the assessment to | the City Recorder.
 After the Board of Equalization shall have | the tax, as levied by this ordinance and as may ] be corrected by said Boa,d of Equalization, l 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 Ph9nix, and the tax thereon charged shall continue to be & 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 laid 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 inn posed.
 All taxes remaining upon the tsx roll unpaid on the third Monday in November, 1896, 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- | getber with the sum of one dollar ($1), for ad. vertisipe such delinquency, and the Tax Col lector of aid City of Phoenix shall, after T O. | tice published once week for four successive weeks in a newspaper published and printed in said city, sell at public vendue, any or all oi l sucl piece or pdrCel or property lpOu WHICH | any tax is delinquent or so much thereof a. may De neces sary to pay the amount of taxes thereon and cost accruiDg 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
 owned by the assessed. The sale must be b!
 public auction, after one weeks notice of tn, time and place thereof given by publication il
 8 newspaper published and printed in the Cit.
 of Phoenix, or by posting notices thereof, il
 three (3) public places therein. and of suffi
 ciept amount thereof to pay the taxes, per
 centage and costs.
 For seizipg aed selling personal property, tn
 Tax Collector may charge the sum of thre
 ($3) dolls rs as costs of such sale. On paymen
 of the price paid for property sold, the deliver thereof, with & bill of sole shall vest the til
 thereto in the purchaser. All excesses owe taxes, percentage and costs, remaining iron the proceeds of any such sale, must be returne
 to the owner heirs or assienE of the propert
 so sold, and until claimed, must be deposite
 with the City Treasurer, subject to the owner
 order.
 The Tax Collector must makean return tn
 same settlement. with taxes collected in thi
 manner, as in other cs ses.
 SEC. 2. All sales of real property for delin
 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
 accordance 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 thu
 provisions of this section the title to which shal
 at once vest in the purchaser upon sale & l hereinbefore provided), the owner, or othel
 party having direct interest therein, appea and pay such tax and oelinduency, with al costs thereon, together with 30 per cent pen | 1fxrs,r | ho nhoc fhan