Arizona republican., 1898-06-21

been urging it's practicability for sev- eral years.
 ORDINANCE NO. PIE.
 Concerning the levy, assessment, and collection of the city taxes for the fiscal year 1898 and 1899.
 The common council of Phoenix do ordain as follows:
 Section 1. The fiscal year for the city of Phoenix shall commence on the first day of July of each year and end on the 30th day of June of each year, thereafter
 Section g. A city tax of seventy i70) cents upon every one hundred ($10O) dollars of the assessed valuation ot property is hereby levied and imposed upon all property real and personal (except such as may be by law exempt from taxation) in the city of Phoenix, for the general current expenses of said city for the fiscal year commencing on the first day of July, 1898, and ending on the 30th day of June, 1899.
 Section 3. An additional tax of nine teen (19) cents upon every one hundred ($100) dollars of the assessed valuation of property is hereby levied and im- posed upon all property real and per sonal (except such as may be by law exempt from taxation) in the city of Phoenix for the payment of the accru- ing interest upon the bonds of said city, viz: the fire apparatus bonds, the city hall bonds, the city hall, fire en- zine and plaza bonds, for the fiscal year commencing on the first day of July, 1898, and ending on the 30th day |of June, 1899.
 Section 4. The tax hereby levied shall have the force and effect of a judgment against the persons and property assessed and taxed, and shall be and constituted lien upon all the property real and personal assessed and taxed, from and after the levy has been hereby made, which lien shall constitute and remain a lien until all such taxes, together with the per cent penalty, costs and charges for delin- Guency thereof, if any there be, shall be fully paid, or the property has ab- sclutely vested in purchaser under sale for such taxes, the percentage, penalty and costs, and shall have all the force and effect given by virtue of Article 13, Section III of the act of the Thirteenth legislative assembly of the | territory of Arizona, entitled, "An act 1 to amend an act to incorporate the city l of Phoenix, approved February 25th, 1s81," approved March 11th, 1885, and an act of the Seventeenth legislative assembly of the territory Of Arizona. entitled, "An act granting to incorpor- ated cities certain powers and privi- |leges in addition to those already vest ed in them by charter or general laws of the territory" approved April 18th. 1893.
 I Real estate belonging to any person liable to pay personal property tax shall be subject to seizure and sale for such personal property tax should the same become delinquent, together with the percentage, penalties and costs oi l such delinquency; and such personal property tax shall be lien upon such real estate from and after the levy thereby made.
 Section 5. The city assessor shall make the assessment of all property subject to taxation in said city of Phoe. nix. and shall prepare, complete and file the assessment roll thereof, with the city recorder of said city by the
 
 The manner and form of making the assessment of taxes shall conform as nearly as practicable to the laws of the lterritory regarding the assessment ol taxes for the county and territorla purposes and all property shall be as lsessed at it's full cash value.
 The common council shall sit as board of equalization upon the second Monday in September, 1898, and shai Icontinue it's session from day to day
 until the business thereof is disposed
 of. provided, however, that said board lshall not sit after the 24th day of Sep itember, 1898, except as in this section
 provided. Such board of equalization jshall have the power, upon complaint being filed to hear and determine whether the assessed value of any lnroperty is too small or too great, and tmay change and correct valuation leither increasing or diminishing such valuation upon good grounds shown Itherefor, whether such valuation was Liked by the owner, or assessor; but be- fore the board of equalization shall in Icrease or add to the assessed valuation lof any property in the assessment roll
 they shall direct the city recorder to give notice to the person interested oi
 the day when they shall act in the
 matter, allowing reasonable time fo1
 the appearance of the person inter
 ested Such notice shall be in writing and may be delivered to the person in terested personally or deposited in the postoffice and addressed to him at his place of residence, postage prepaid. On the hearing of the matter before
 such board they may issue process re- quiring the attendance of any person
 to testify under oath concerning the value of the property in question. Any person whose assessed value of prop. erty was increased by the board ol equalization and not appearing before the board at it's session in September Eay appear before the common council