Arizona republican., 1898-06-23
ORDINANCE NO. PIP.

Weekly. ta
 ORDNANCE NO. PIP.
 1 Concerning the levy, assessment. and collection of the city taxes for the fiscal year 1898 and 1899.
 The common council of Phoenix do
 ordain as follows: .s.z.., .....s Section 1. The fiscal year for the lefty of Phoenix shall commence on the first day of July of each year and end on the 30th day of June of each year thereafter. fa .- -l s l Section 2. A city tax of seventy i70) cents upon every one hundred f$100) dollars of the assessed valuation Of property is hereby levied and imposed
 upon all property real and personal | (eXcept such as may be by law exempt from taxation) in the city of Phoenix, for the general current expenses of said city for the fiscal year commencing on 1 the first day of July, 1898, and ending
 on the 30th day of June, 1899.
 Section 3. An additional tax of nine teen (19) cents upon every one hundred | ($100) dollars of the assessed valuation of property is hereby levied and i'm posed upon all property real and per sonal (except such as may be by law exempt from taxation) in the city of
 Phoenix for the payment of the accru- | ing interest upon the bonds of said city, viz: the fire apparatus bonds, the city hall bonds, the city hall, fire en- zine and plaza bonds, for the fiscal year commencing on the first day of
 July, 1898, and ending on the 30th day
 Of June, 1899. -.- orr, -s=.
 Section 4. The tax hereby levied shall have the force and effect of a judgment against the persons and property assessed and taxed, and shall
 be and constituted a lien upon all the
 property real and personal assessed
 and taxed, from and after the levy has
 been hereby made, which lien shall
 constitute and remain a lien until all
 sEch taxes, together with the per cent penalty, costs and charges for delin-
 Quency thereof, if any there be, shall fbe fully paid, or the property has ab-
 sclutely vested in a purchaser under sale for such taxes, the percentage,
 penalty and costs, and shall have all 1.-the force and effect given by virtue of Article B, Section III of the act of the Thirteenth legislative assembly of the lterritory of Arizona, entitled, "An act Ito amend an act to incorporate the city lof Phoenix, approved February 25th i1SS1,' 2 approved March 11th, 1885, and ar act of the Seventeenth legislative
 assembly of the territory of Arizona |entitled, "An act granting to incorpor- lated cities certain powers and privi- |leges in addition to those already vest led in them by charter or general laws IzR Y1ri i1S93.
 Real estate belonging to any person )liable to pay personal property tax lshall be subject to seizure and sale fol lsuch personal property tax should the Isame become delinquent, together witf tthe percentage, penalties and costs ol
 such delinquency; and such persona, lproperty tax shall be a lien upon sucf
 real estate from and after the levy
 hereby made.
 Section 5. The city assessor shal
 make the assessment of all property
 lsubiect to taxation in said city of Phoe
 nix. and shall prepare, complete ane
 file the assessment roll thereof, witt
 the city recorder of said city by tht
 first day of September, 1898.
 The manner and form of making thu
 assessment of taxes shall conform a:
 nearly as practicable to the laws of thu territory regarding the assessment O. ; taxes for the county and territoria purposes and all property shall be as sessed at it's full cash value.
 The common council shall sit as
 board of equalization upon the second Monday in September, 1898, and shal , continue it's session from day to da, until the business thereof is disposed
 of, provided, however, that said board . shall not sit after the 24th day of Sep ) tember, 1898, except as in this section , provided. Such board of equalization shall have the power, upon complaint ffbeing filed to hear and determine : whether the assessed value of any : property is too small or too great, ant ' may change and correct valuation either increasing or diminishing sucf ; valuation upon good grounds showr therefor, whether such valuation was fixed by the owner, or assessor; but be : fore the board of equalization shall in crease or add to the assessed valuation of any property in the assessment ro1 they shall direct the city recorder te t give notice to the person interested ol ? the day when they shall act in the matter, allowing reasonable time fol the appearance of the person inter ested. Such notice shall be in writing