Arizona republican., 1898-06-26

anu may pc QellVoTSQ tO Iuc pcISOA AA- Iterested 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 m 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 la 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. .,s.....r -..-... s. . 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 ly and equitably and assessed at its full cash value. sss,,,e.s.r 4s,ar-e--- ia ae- 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 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 the names of each individual or piece of property. After the amount of tax Lis 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 property and shall be due and payable on the second 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 i'm posed.
 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 Qk) 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 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.
 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. s,r vss,a,, e.-.f.s ,., For seizing and, selling, personal lproperty 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.s The delivery
 thereof with a bill of sale shall vest
 the title thereto in the purchaser All
 excesses oyer taxes, percentage and
 costs, remaining from the proceeds of
 any such sale, must be returned to the lowner, 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 2. 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 clIy, 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 1 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 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 party in interest may redeem said property.
 Section g. If no redemption is made | within off ho 1o Dfr