Arizona republican., 1898-06-28

to testify under oath concerning tue 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 m october. 1898, and if they make affidavit to the effect that they had not notice of such increase in valuation, to the satisfac- ton 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 to the end that it may be assessed fair y and equitably and assessed at it's full cash value.
 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 he 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 ,e called the tax roll of the city of
 'hoenix and the tax thereon charged
 hall 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 10 said tax roll his warrant, attested oy 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 tax roll unpaid on the third Monday in No vember, 1898, shall be declared delin- luent and the amount of one and one half Q12) of one per cent per month from said date until the tax is paid shall be added to the respective sums 50 delinquent, together with the sum ,f 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 gendue 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 paid for property sold. The delivery thereof with a bill of sale shall vest the title thereto in the purchaser. All excesses over taxes, percentage and costs, remaining from the proceeds oi any such sale, must be returned to the owner, heirs or assigns of the property Iso 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 cases.
 Section '. All sales of real property for delinquent taxes as provided in this ordinance shall take place in front ol the office of the city recorder of said city at the city hall of said city, an6 such sales shall be conducted in accor dance with the laws of the territory ol 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 ol this section, the title to which shall al once vest in the purchaser upon sale as hereinbefore provided) the owne, or any other party having a direct in terest therein appear and pay such ta1 and delinquency with all costs thereon together with 30 per cent penalty or the purchase price, then such owner CT party in interest may redeem said property.
 Section g. If no redemption is made within one year after the sale of req property as herein provided, then the tax collector of said city. or his sue. cessor in office shall make the pur- chaser a deed for the same and such deed duly acknowledged shall show: First, that the property was assessed the assessment capitalized and the taxes .oI