Arizona republican., 1896-06-26
vested in them by charter or general laws of

vested in them by charter or general laws of the Territory, approved A pril 18th, 1S93.'
 Real estate belonging to any person liable to pay personal property tax shall be subject to 1 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 a lien upon such real estate from and after the levy hereby made.
 SEC 5. The City Assessor shall make the asse ssment of all property subject to taxation in said City of Phoenix, 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 IT amer and form of making the assess ment of taxes shall conform, as nearly as prac- tlrable, to the laws Of the Territory, regarding the assessment Of taxes, for County and Ter. rltOrial purposes, and all property shall be as- sessed at its full cash value.
 The Common Council shall sit Board Of tember, 1896, and shall continue it's session from day to day, until the business thereof is disposed of; provided, however that said board 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 ot any property is too small or too great, and may | change and correct any valuation, either in ] creasing or dim inishing such valuation. upon good grounds shown therefor, whether such
 
 | but before the Board of Equalization shall 1n- 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 dsy when they shall act in the matter, allowing a 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 postofice and addressed to l 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- t1on. Any person whose assessed value of property was increased by the Board of Equali- it's session in Septem Der, may appear before l the Common Council at it's first regular meet ing in October, 1896, and if they make affidavit to the efect that they had not notice of such 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 os all property in the city. to the end that it ma y be assessed fairly and eQuitably and as- sessed at its 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 shall have the same force and effect as if made by the As- sessor before the delivery of the assessment to the City Recorder.
 After the Board of Equalization shall have closs ed it's session, the Assessor shall charge the tax, as levied by this ordinance and as m ay
 be corrected by said Board 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
 lax roll of the City of Ph9rix, 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 roll, his warrant, attested by the City Record CT and direct the tax collector of said city, to col
 feet the amount of the taxes so levied and inn 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 9I
 added to the respective sums so delinquent, to-
 gether with the sum of one dollar (sD, for ed. verlisipe such delinquency, and the Tax Col lector of aid City of Phoenix shall, after nO- tice published once week for four successive weeks in a newspaper published and printed
 in said city, Sell at public vendue, any or all of such piece or parcel of property pon which any tax is delinquent or so much thereof as
 may be neces :ary to pay the amount of taxes ; ; thereon and cost accruing upon such sale, to- gether with the amount for such delinquency , SEC. The Tax Collector may, at any time
 after receiving the warrant of the Mayor foI the collection of the taxes hereby levied, col lect by distress and sale, if not otherwise col f lected, the taxes due on personal property I owred by the assessed. The sale must be by l public auction, after one weeks notice of the time and place thereof given by publication il
 Ia lis shQ6 nd nrin nfodi int fho tx :, 7 of Phoenix, or by posting notices thereof, il three (3) public places therein. and of 8 sufi cient amount thereof to pay the taxes, per f For seizing aed selling personal proper y, tn, | Tax Collector may charge the sum of thre ($3) doll rs as costs Of such sale. On paymen
 Of the price psid f9r property sSld the deliver . hereto in the purchaser. All excesses ove g taxes, percentage and costs, remaining iron
 the proceeds of any such sale, must be returne' O 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 tn
 same settlement with taxes collected in thi
 manner, as in other cases.
 SEC. 7. All sales of real property for delin - quent taxes, as provided in this ordinance shall take place in front of the office of tb 2 City Recorder of said city, at the City Hall o
 said city, and such sa es shall be conducted il = sccol dance with the laws of the Territory O
 Arizona, providing for tax sales, as near
 practicable.
 SEC. s. If within one year after the sale O
 real property for delinquent taxes and penal 9 ties (personal property is exempted from thu provisions of this section the title to which shal
 at once vest in the purchaser upon sale a. Il herein before provided), the owner, or othe
 party having direct interest therein, appea of and pay such tax and delinquency, with al ,f alty on he purchase price. then such owner O
 party in interest may redeem said prOperty