Arizona republican., 1898-06-27

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 of equalization and not appearing before the board at it's session in September may appear before the common council at it's first regular meeting 1n 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 affidavit may be heard concerning such increase of valuation and the determination then shall be final. ,3 tr -Gfss7t- The city recorder shall enter upon the assessment roll all changes made by the board of equalization. q
 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 ly and equitably and assessed at it's full cash value.
 i 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.
 l After the board of equalization shall have closed its session the assessor shall charge the tax as levied by this ordinance and as may be corrected by the said board of equalization against lthe names of each individual or piece of property. After the amount of tax is SC 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 lon the seconds Monday in October. 1893 1 The mayor, by direction of the com mon council of said city, 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 inn posed.
 All taxes remaining upon the tax roll unpaid on the third Monday in No vember, 1898, shall be declared delin- quent and the amount of one and one half 0HO 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 (s1) for advertising such delinquency, and the tax collector of said city sof Phoenix, shall after notice published once a 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.
 l 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 (3l public places therein, and of sufficient amount thereof to pay the taxes, per lcentage and costs.
 For seizing and selling personal property the tax collector may charge the sum of three ($3) dollars as costs Iof such sale on payment of the price lIaid for property sold. The delivery thereof with a bill of sale shall vest lthe title thereto in the purchaser. All iexcesses over taxes, percentage and lcosts, remaining from the proceeds of tany such sale, must be returned to the iowner, heirs or assigns of the property iso sold, and until claimed must be de lposited with the city treasurer, subject to the owners order. -TF -i ,r-
 The tax collector must make and re- turn the same settlement, with taxes Icol1ected in this manner, as in other leases.
 Section z. All sales of real property for delinquent taxes as provided in this ordinance shall take place in front ot the office of the city recorder of said city at the city hall of said c1ty, and ls1lch sales shall be conducted in accor- dance with the laws Of the territory oi
 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 provided) the owner