Arizona republican., 1898-06-20

and may be delivered to the person in terested personally or deposited in tht
 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 of equalization and not appearing before the board at it's session in September may appear before the common council at its first regular meeting in 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 a 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 assessment roll all changes made by the board of equalization.
 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 valuation of all property in the city to the end that it may be assessed fair 1y and equitably and assessed at its full cash value. r 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 ization 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. Z
 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 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 city, shall annex to 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
 R All taxes remaining upon the tax roll unpaid on the third Monday in Mo- vember, 1898, shall be declared delin- quent and the amount of one and one half 1K) of one per cent per month from said date until the tax is paid shall be added to the respective sums so delinquent, together with the sum of one dollar ($D for advertising such delinquency, and the tax collector of 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 public vendue any or all of such piece or par eel Of property upon which any tax is delinquent, or so much thereof as may be necessary to pay the amount of tax thereon and cost accruing upon such sale, together with the amount for such delinquency as aforesaid.
 Section 6. The collector may at any time, after receiving the warrant of the mayor for the collection of the taxes hereby levied, collect by distress and sale, if not otherwise collected, the taxes due on personal property owned by the assessed. The sale must be by public auction after one weeks notice of the time and place thereof, given by publication in a newspaper published and printed in the city of Phoenix, or by posting notice thereof in three (3) public places therein, and of a sufficient amount thereof to pay the taxes, per- centage and, costs.
 For seizing and selling personal property the tax collector may charge the sum of three ($3) dollars as costs of such sale on payment of the price raid for property sold. The delivery thereof with bill of sale shall vest the title thereto in the purchaser. All eScesses 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 de- posted with the city treasurer, subject to the owners order.
 The tax collector must make and re- turn the same settlement, with taxes collected in this manner, as in other eases.
 Section T. All sales of real property for delinquent 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 clly, and such sales shall be conducted in accor- dance with the laws of the territory of Arizona, providing for the tax sales, as near as practicable.
 Section 8. If within one year after the sale of real property for delinquent taxes and penalties (personal property is exempted from the provisions of this section, the title to which shall at once vest in the purchaser upon sale. as hereinbefore proYided) the owner or any other party having direct in- terest therein appear and pay such tax and delinquency with all costs thereon, together with 30 per cent penalty on the purchase price, then such owner CT DartV in interest nav raIaan cold