Arizona republican., 1898-06-29
ORDINANCE NO. PIP.

ORDINANCE NO. PIP. Concerning the levy. assessment and collection of the city taxes for the fiscal year 1898 and 1899.
 The common council of Phoenix do crdain as follows:
 Section l. The fiscal year for the city of Phoenix shall commence on the first day of July of each year and end OF the 30th day of June of each year thereafter
 Section 2. A city tax of seventy i70) cents upon every one hundred (s1OO) 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 the first day of July, 1898, and ending on the 30th day of June, 1899. Section 3. An additional tax of nine Iteen Q9) cents upon every one hundred | (S100) dollars of the assessed valuation of property is hereby levied and inn posed upon all property real and per
 
 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 oi June, 1899.
 Section 4. The tax hereby levied shall have the force and effect of d judgment against the persons and property assessed and taxed, and shall be and constituted 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 such taxes, together with the per cent penalty, costs and charges for delin- cuency thereof, if any there be, shall be 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 lthe force and effect given by virtue of Article B, Section III of the act of the Thirteenth legislative assembly of the territory of Arizona, entitled, An act
 
 Of Phoenix, approved February 25th, i1sS1," approved March 11th, 1885, and aE act of the Seventeenth legislative assembly of the territory of Arizona, entitled, An act granting to incorpor- ated cities certain powers and privi- lleges in addition to those already vest ed in them by charter or general laws of the territory" approved April 18th. 1S93
 Real estate belonging to any person liable to pay a personal property tax shall be subject to seizure and sale for such personal property tax should the same become delinquent, together with the percentage, penalties and costs of such delinquency; and such personal property tax shall be a lien upon such ireal estate from and after the levy hereby made.
 Section 5. The city assessor shall make the assessment of all property subject to taxation in said city of Phoe- file the assessment roll thereof, with the city recorder of said city by the first day of September, 1898.
 The manner and form of making the assessment of taxes shall conform as tHSdTly dS pIdCtlCdulO tO Iu0 ldWo OA SiIS territory regarding the assessment of taxes for the county and territorial purposes and all property shall be as- sessed at it's full cash value. The common council shall sit as g board of equalization upon the second Monday in September, 1898, and shall continue it's session from day to day 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 being filed to hear and determine whether the assessed value of any l property is too small or too great, and may change and correct valuation either increasing or diminishing such valuation upon good grounds shown , 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 roll 5 they shall direct the city recorder to give notice to the person interested ol the day when they shall act in the
 matter. allowing a reasonable time fol the appearance of the person inter k,I l. I~1I ho n uyV iY1 d