Arizona republican., 1898-06-24

On the hearing of the matter before such board they may issue process re- quiring the attendance of any person 1 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 its 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 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 valuation of all property in the city 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 sane force and effect as if made by she assessor before the delivery of the 3ss esslnent to the city recorder.
 Alter the board Of equalization shall nave closed it's session the assessor -h1 charge the tax as levied by this 7Ie t7aRee ard as may be corrected by ls aId bc.z4 Of equalization against
 l1s cl each individual CT pieea
 e amount Of t,
 42 lae 1 roll cf tka clty Cs 
 na.d Ql @
 a- @ e one Der cent per t1oata
 o CeE1guant. tcSather Wtlh the sum enc u1iiar (5) for 1Eer uE s-...1 e5ilnQtelcTs and inc tax collector Cf sad clly ol Phoenix, shall after r5tice published once . week for four success we W6ehs ii newspaper published and printed in said city, sell at public yendue 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 aecruing upon such isale, 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 teXes hereby levied. collect by distress f and sale, if not otherwise collected. the taxes due on personal property owned l by the assessed. The sale must be by public auction after one weeks notice oC the time and place thereof, given by i puplicatun in a newspaper published ana printed in the city Of Phoenix. cr " Do=tl2s notice thaIaoE il .1lee (3} publ nlaces therein ard Cf l suG5c.sa amount tAe1eo- to Iay the taxes. per
 G5 and eoss
 -f and sAl7lg
 a c1ac. .1ly cl1
 ~ f1 dollars as d5s
 suc1 sale cn payment cs the 91ll.a
 l4 t1T property s0ta The GaiIrsIy . JaeTeo1 wI-1 9 bill Of sale shall yes. i Jhe t5tle thereto in the purchaser. Al ] 5--CSsaes over taxes, percentage ana costs, remaining from the proceeds of iany such sale, must be returned to the lowner, heirs or assigns of the property ! so 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 z. 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 clry, 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.
 l Section 8. If within one year after the sale of real property for delinquent taxes and penalties (personal property | 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 or party in interest may redeem said property.
 Section g. If no redemption is made within one year after the sale of real