Arizona republican., 1898-06-29

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 1 final.
 i The city recorder shall enter upon the assessment roll all changes made
 by the board of equalization.
 Il 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
 beard 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 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.
 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 jof 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 lproperty and shall be due and payable oh SuC oCCOAu IuOuudy III OCJODST, lSSS
 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 taz
 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 iyrxarao h..rs ho1 F. Quent and the amount of one and one
 half Qk) of one per cent per montf from said date until the tax is pait shall be added to the respective sum:
 so delinquent, together with the sun of one dollar ($D for advertising sucl delinquency, and the tax collector O. said city of Phoenix, shall after notic, published once week for four success
 i've weeks in 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. . d1CCl lOCClfluS Iu6 U 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. l publication in a newspaper publishe, and printed in the city of Phoenix, o I,U iv : public places therein, and of sufficien amount thereof to pay the taxes, per centage and costs.
 For Seizing and selling persona , property the tax collector may charg l the sum of three ($3) dollars as cost of such sale on payment of the pric Iaid for property sold. The deliver z thereof with a bill of sale shall yes | the title thereto in the purchaser. Al excesses over taxes, percentage an !, costs, remaining from the proceeds c j .. any such sale, must be returned to tn owner, heirs or assigns of the propert > so sold, and until claimed must be de = posted with the city treasurer, subjee
 to the owners order.
 The tax collector must make and re turn the same settlement, with taxe E collected in this manner, as in othe
 cases.
 Section z. All sales of real propert for delinquent taxes as provided in thi ordinance shall take place in front ( . the office of the city recorder of sai u !. city at the city hall of said cluy, an :, :, such sales shall be conducted in accol l ! dance with the laws of the territory ( Arizona, providing for the tax salel as near as practicable.
 Section s. If within one year afte Il the sale of real property for delinquer taxes and penalties (persona1 propert :, is exempted from the provisions ( u this section, the title to which shall 2 Il once vest in the purchaser upon. sal, as hereinbefore provided) the owne
 or any other party having a direct 1T ' terest therein appear and pay such ta and delinquency with all costs thereon |. together with 30 per cent penalty o !, the purchase price, then such ewne Il or party in interest may redeem sal r property.