Arizona republican., 1898-06-27
ORDINANCE NO. 272.

y collection Of the city taxes for the fiscal year 1898 and 1899.
 The common council of Phoenix do Crdain as follows:
 Section l. 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 ($100) 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 inn posed upon all property real and per sona1 (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 A. 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- |cuency thereof, if any there be, shall be fully paid, or the property has ab- sclutely vested in a 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 to amend an act to incorporate the city of Phoenix, approved February 18th, 1sS1," 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- Ileges 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 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 a lien upon such real estate from and after the levy hereby 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 1 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 pe-
 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