Arizona republican., 1898-06-25


 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 thu value of the property in question. Any person whose assessed value of prop erty was increased by the board oi equalization and not appearing before the board at it's session in September may appear before the common council at its first regular meeting m october, 1898, and if they make, affidavit to the effect that they had not notice of such increase in valuation, to the .satisfac- tion of the common council, then the common council may resolve itself into board of equalization and the person so filing his ,affidayit may be heard concerning such increase of valuation and the determination then shall be final. -9 The city recorder shall enter upon the assessment roll all changes made by the board of equalization. oi s,, z
 The city assessor shall attend, all meetings of the board of equaIfxation 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 valuation of all property in, the city to the end that it may be assessed fair lly, and equitably and assessed at it's full cash valne.,-, '-g.-,. -r,i., ...--.--, ,'s -
 The board may require the assessor to enter upon such. assessment roll and assess any property which has not been assessed and the assessment and equal tization so, made, shall have the same force and effect as if made by the assessor 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 the 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 said property. and shall be due and payable on the second Monday in October. 1893
 The mayor, by direction of the com mon council of said e1ty, shall annex 10 said tax roll his warrant, attested by the city recorder, and direct the tax collector of said city to collect the amount of the taxes so levied and i'm. posed.
 All taxes remaining upon the ta1 roll unpaid on the third Monday in No. lvember, 1898, shall be declared delin. lQuent and the amount of one and one. half (1H) of one per cent per month from said date until the tax is paid lshall be added to the respective sum: so delinquent, together with the sun lof one dollar ($1) for advertising sucf delinquency, and the tax collector o said city of Phoenix, shall after notice published once week for four success
 i've weeks in a newspaper published
 and printed in said city, sell at publi,
 vendue any or all of such piece or par
 eel of property upon which any tax i. delinquent, or so much thereof as ma,
 be necessary to pay the amount of ta,
 thereon and cost accruing upon sucl sale, together with the amount for sucl delinquency as aforesaid.
 Section 6. The collector may at an,
 time. after receiving the warrant o
 the mayor for the collection of tn taxes hereby levied, collect by distres and sale, if not otherwise collected, tn . taxes due on personal property owne, by the assessed. The sale must be b, , public auction after one weeks notic of the time and place thereof, given b publication in a newspaper publishe and printed in the city of Phoenix, 0 by posting notice thereof in three 6 I public places therein, and of a suficien
 amount thereof to pay the taxes, per centage and costs.
 For seizing and selling persona i property the tax collector may charg f the sum of three ($3) dollars as cost E lof such sale on payment of the pric 2 paid for property sold. The deliver f thereof with bill of sale shall yes ? the title thereto in the purchaser A excesses over taxes, percentage an i costs, remaining from the proceeds ( g any such sale, must be returned to tn . lowner, heirs or assigns of the propert : Iso sold, and until claimed must be d. . Iposited with the city treasurer, subje, : to the owners order. S The tax collector must make and r, turn the same settlement, with taxe
 collected in this manner, as in othe n cases.
 Y Section T. All sales of real propert r for delinquent taxes as provided in tn e ordinance shall take place in front { h the office of the city recorder of sai if city at the city hall of said c1ty, an Il lsllch sales shall be conducted in acco h dance with the laws of the territory v Arizona, providing for the tax sale
 as near as practicable.
 II Section 8. If within one year aft V the sale of real property for delinquel j. taxes and penalties (personal properl d is exempted from the provisions h this section, the title to which shall ; e once vest in the purchaser upon sal
 as hereinbefore provided) the owns e or any other party having direct il S lterest therein appear and pay such ta e and delinquency with all costs thereo if together with 30 per cent penalty c Il the purchase price, then such ewnt '. CT party in interest may redeem sal
 property.
 2 Section g. If no redemption is mao d within one year after the sale of re; ! oc IoI