Arizona republican., 1898-06-21

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 a board of equalization and the person so filing his affidavit may be heard 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 ly and equitably and assessed at it's full cash value. fsf e-sidi-
 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. s
 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 a lien on said property and shall be due and payable on the second Monday in October, 1898.
 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 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 (1A) 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 ($1) 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 nf yuhi inh fo iS delinquent, or so much thereof as may be necessary to pay the amount of tax thereon and cost accruing upon such lsale, 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 (3l public places therein, and of a sufficient amount thereof to pay the taxes, per Icentage 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
 so sold, and until claimed must be de
 posted with the city treasurer, subject
 to the owners order.
 1 The tax collector must make and re turn the same settlement, with taxei
 collected in this manner, as in othel leases.
 Section 2. All sales of real propert, for delinquent taxes as provided in thi
 ordinance shall take place in front O the office of the city recorder of sai( city at the city hall of said clty, ant
 such sales shall be conducted in accor
 dance with the laws of the territory O.
 Arizona, providing for the tax sales
 as near as practicable.
 Section S. If within one year aftel
 the sale of real property for delinquen taxes and penalties (personal propert! lis exempted from the provisions O this section, the title to which shall a
 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
 land delinquency with all costs thereon together with 30 per cent penalty ol the purchase price, then such owne
 CT party in interest may redeem sait lproperty.
 Section g. If no redemption is mad,
 within one year after the sale of req
 property as herein provided, then thu
 tax collector of said city, or his sue
 cessor in office shall make the pur chaser a deed for the same, and sucl
 deed duly acknowledged shall show
 First, that the property was assessed
 the assessment capitalized and the taxe. levied in accordance with the ordi
 nance Second, that the taxes were
 not paid at the proper time and place line prODprtv was sold hv inc proDar Of