Arizona republican., 1898-06-24
ORDINANCE N0. 2-2

oRDINANCE NO 272.
 CQlcsr4ins the levy. assessment. and
 l-cc,lQl Cl ths Ci5y taxes fo1 t
 rear 1893 and 1see
 oo1 Dhc
 lcl The fiscal yen fcr
 aA e
 a e J-ls cf e
 A.e.
 Ja -lscc
 rV levied and ll1a7 fYea a-l property real and psrsora
 5uel a e 1r -C -1Eal5Cll il the c5rr o1
 the gaGIal current eXgelsas cf li6 --ty for the fiscal year commercing CT
 first day of July, 1895. and endicg on the 30th day of June, 1899.
 Section 3. An additional tax Of nine teen l19) cents upon every one hundred
 Loe) dollars Of the assessed valuation .cf property is hereby levied and i'm 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- inS interest upon the bonds of said city, viz: the fire apparatus bonds, the city hail 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 S0tl day Of June, 1939
 Section 4. The tax hereby levied .slan have the force and effect of q judgment against the persons and property assessed and taxed, and shall be and constituted lien upon all the property real and personal assessed land taxed, from and after the levy has been hereby made, which lien shall constitute and remain lien until ali srrh taxes. together with the D,r cont pe-faity, costs and charges for deiin-
 cy thereof, # any there be. shall ef -Uly paid, CT the property has a1-
 vested in 2 pIrChGear un1-r
 ia fer such taxes, the narcentare reraIty and costs, and shall haze all inc force and effect given by Vl1- le oE Article B, Section III Cf the act of tra l-irteenth legislative assembly Of t2e territory Of Arizona, entitled, "AD act to amend Gn act to Incorporate the city of Phoenix, approved February 25th, 1SS1," approved March 11th, 1885, and aE act of the Seventeenth legislative assembly of the territory Of arizona, entitled, An act granting to incorpor- ated cities certain powers and privi- 1 leges in addition to those already vest ed in them by charter or general laws of the territory" approved April 18th, 1893.
 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, together 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.
 Section g. 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 first day of September, 1898. The manner and form of making the assessment of taxes shall conform as nearly as practicable to the laws of the territory regarding the assessment of taxes for the county and territorial purposes and all property shall be as-' sessed at it's full cash value. The common council shall sit as board of equalization upon the second Monday in September, 1898, 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 Sep tember, 1898, except as in this section provided. Such board of equalization shall have the power, upon complaint being filed to hear and determine whether the assessed value of any property is too small or too great, and may change and correct valuation, either increasing or diminishing such valuation upon good grounds shown therefor, whether such valuation was fixed by the owner, or assessor; but be- fore the board of equalization shall in 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 act in the matter, allowing reasonable time for the appearance of the person inter ested. Such notice shall be in writing l