Arizona republican., 1896-06-21
vested in them by chsrter or general laWs of

vested in them by chsrter or general laws of the Territory, approved April 18th, lS93.''
 Real estate belonging to any person liable to pay personal property tex 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 8 lien upon such real estate from and after the levy hereby made. SEC 5. The City Assessor shall make the assess Of all property subject to taxation in said City of Phoenix, snd shall pre pare, complete and file the assessment roll thereof with the City Recorder of said city by the first day or Septem Der. 1896.
 7; The 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 ! ritorial purposes, and all property shall be as sessed at its fu'l cash va1ue
 The Common Council sball sit as Board of Equalization upon the second Monday in Sep tember, 1896. and shall continue its session from day to day, until the business thereof is disposed of; provided, however, that said board sha.l 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- 1 termlne, whether the assessed value ot any | property is too small or too great, and may chsnge and coi rect any valuation. either in cleaslng or dim finishing such valuation. upon l good grounds shown therefor, whether such | valuation YVES 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 to the | person interested, of the day when they shall 1 act in the mstter, allowing 6 reasonable time for the appearance of the person interested. 1 Such notice shall be in writing, and may be delivered to the person interested, personally, him at his place of residence, postage prepaid. l 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 pro perty in ques- | ton. Any person whose assessed value of property was increased by the Board of Equah- zat1on, and not appearing before the Board at its session in septem Der, may appear before ] 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 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 increas~ of valuation, ard the determination then shall be final. | The City Recorder shall enter upon the as-
 sessnent 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 oi all property in the city. to the end that
 it ms 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 hes 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 deli very of the assessment to
 the City Recorder.
 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
 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
 tax roll of the City of Phoenix, and the tax
 thereon charged shall continue to be a lien on
 eaid property, and shall be due and payable on
 ths seeond Monday ill 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 Recorder
 and direct the tax collector of said city, to col lect the amount of the taxes go levied end i'm ) posed.
 . All taxes remaining upon the tax roll unpaid
 on the third Mondey in November, 1896, shall D be declared delinquent, and the amount of one g and one-half Q12) of one per cent per month from said date. until the tax is paid. sball be , added to the respective sums so delinquent, to- , Vertising such delinquency. and the Tax Col 6 lector of said City of Phoenix shall, after no-
 tice published once week for four successive : weeks in newspaper published and printed in said city, sell at public vendue, any all of = such piece or parcel of property n pon 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. 6 The Tax Collector may, at any tine l after receiving the warrant of the Mayor for f the collection of the taxes hereby levied, col
 lect by distress and sale, if not otherwise col 7 lected, the tsxes due on personal property r owned by the assessed. The sale must be by 2 public auction, alter one weeks notice of the
 time and place thereof given by publication in a newspaper published and printed in the City I of Phoenix, or by posting notices thereof, in = three (3) public places therein. and of suffi-
 cient amount thereof to pay the taxes, per
 centage and costs,
 e For seizing aed selling personal proper. y, the e Tax Collector may charge the sum of three
 ($3) dollsrs as costs of such sale. On payment
 of the price paid for property sold, the delivery thereof, with bill of ssle shall vest the title
 thereto in the purchaser. All excesses oyer
 taxes, percentage and costs, remaining from
 the proceeds of any such sale, must be returned
 to the owner. heirs, or assignE of the property
 SO sold, and until claimed, must be deposited
 with the City Treasurer, subject to the owners
 order.
 The Tax Collector must make and return the
 same settlement. with taxes collected in this manner, as in other ases.
 SEC. ' All sales Of real m property ioT delin, shall take place in front Of the office of the
 City Recorder of said city, at the City Hall of
 said city, and such sales shall be conducted in
 accordance with the laws of the Territory of
 Arizona, providing for tax sales, as near as
 practicable.
 SEC S. If within one year after the sale of
 real property for delinquent taxes and penal ties (personal property is exempted from the provisions of this section the title to which shall
 at once vest in the purchaser upon sale as n hereinbefore provided), the owner, or other
 party having direct interest therein, appear I and pay such tax and delinouency, with all f costs thereon, together with 30 per cent pen i alty on the purchase price, then such owner or
 party in interest may redeem said property. Q n rpdQmnt100 made