Arizona republican., 1896-06-25

act in the tier, allowing 6 reasonable time for the appearance of the person interested. Such notice shall be in writing. andi may be delivered to the person interested, personally, or deposited in the postofice and addressed to him st 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. tion. Any person whose assessed value of property was increased by the Board of Equali- zatlon, and not appearing before the Board at it's 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 increase of valuation, and the determination then shall be final.
 The City Recorder shall enter upon the as. sessment roll all changes made blythe Board of
 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 valus tion of all property in the city. to the end that it ms 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 sessment and equalization so made sha l 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 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 go added, the assessment roll shall be called the tax roll of the City of Phonix, and the tax thereon charged shall continue to be lien on 70 Ia oJ1 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 Record CT, and direct the tax col ector of said city, to col lect 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, 1896, shall be declared delinquent, and the amount of one l and one half Q12) of one per cent per mont 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 (sl(, for ad- vertisipg such delinquency, and the Tax Col | lector of .aid 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 or all of 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. 6 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 | lected, the taxes due on personal property owned by the assessed. The sale must be by time % and place thereof given by publication % in 8 newspaper published and printed in the City | of Phoenix, or by posting notices thereof, in | three (9 public places therein. and of sufi- | cient amount thereof to pay the taxes, per | cpOtage and pOstg
 For seizing aed selling personal property, the Tax Collector may charge the sum of three of the price paid for property sold, the delivery thereof, with bill of sale shall vest the title thereto in the purchaser. All excesses over taxes, percentage and costs, remaining from the proceeds of any such sale, must be returned to the owner. heirs, or assigns of the property So sold, and until claimed, must be deposited with the City Treasurer, subject to the owners order.
 same settlement. with taxes collected in this 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 the City Recorder of said city, at the City Hall of said city, and such sales shall be conducted in
 sccol dance with the laws of the Territory of
 Arizona, providing for tax sales, as near as
 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 hereiDbefore provided), the owner or other party having direct interest therein, appear and pay such tax and delinquency, with all costs thereon, together with 30 per cent pen alty on the purchase price, then such owner or party in interest may redeem said property. l SEC g. If no redemption is made within one
 vided, then the Tax Collector of said City. or his successor in office shall make the pur- chaser deed for the same, and such desd duly acknowledged, shall show;
 First That the property was assessed, the assessment capitalized and the taxes levied in accordance with the ordinance.
 second That the taxes were not paid, and at the proper time and place the property was sold by the proper officer; as provided by this ordinance.
 Thlrd. That the property was not redeemed, and that the person executing the deed is the proper officer, as designated by this ordinance. When real estate is sod to pay taxes and penalties on personal property, the deed shall set forth that real estate belonged to the person liable to pay the tax.
 Such deeds, duly acknowledged or proved, shall be final evidence (except as against actual fraud). of the regularity of all proceed ings. from the assessment by the assessor in elusive, up to the time of the execution of the deed. All such deeds are to be made at the expense of the purchaser. and not to exceed three (s3) dollars each for the execution there of.
 Provided, however, that no such deed shall be issued to such purchaser until after such purchaser shall have filed with the Tax Col
 lector of said city an affidavit showing that the purchaser at said.tax sale tor his assignee if the
 tax certificate has been assigned) thirty days previous to the expiration of the time for the
 redemption or thirty days before he applies for the deed, served upon the owner of the
 property purchased, or upon the person eccu
 pying the same, if such property is occupied
 8 written notice stating that such property
 describing the same. or portion thereof. has
 been sold for delinquent taxes, giving date o the eale, the amount of property sold thf