Arizona republican., 1898-06-22

pOStOfilce and addressed to nlm at ms 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 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- tioa of the common council, then the common council may resolve itself into 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. i, 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. 4o-s. 1s se,aF Q.
 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 assessmentsto the city recorder.
 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 1, the names of each individual or piece of property. After the amount of tax is so added the assessment roll shall Se 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 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 No vember, 1898, shall be declared delin- quent and the amount of one and one half 0R) 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 f$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 Ivendue 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 land 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 lof the time and place thereof, given by publication in a newspaper published and printed in the city of Phoenix, ol by posting notice thereof in three (3l public places therein, and of sufficient lamount thereof to pay the taxes, per. icentage and costs. sa
 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 west
 the title thereto in the purchaser. Al
 excesses over taxes, percentage ant ' costs, remaining from the proceeds ol
 any such sale, must be returned to thu ilowner, heirs or assigns of the propert, Iso sold, and until claimed must be de Iposited with the city treasurer, subjec
 to the owners order A,h' s an
 The tax collector must make and re
 turn the same settlement, with taxe. ' collected in this manner, as in othel leases. mon s5'i'le .d3ia nc 5 II Section7 q 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 sait city at the city hall of said cluy, 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 8. If within one year afte
 the sale of real property for delinquen
 taxes and penalties (personal propert.
 is exempted from the provisions O
 this section, the title to which shall a
 once vest in the purchaser upon sale as hereinbefore provided) the owne1
 or any other party having a direct in terest therein appear and pay such ta1 and delinquency with all costs thereon together with 30 per cent penalty oI
 the purchase price, then such ownel
 or party in interest may redeem sait
 property.
 Section g. If no redemption is made
 within one year after the sale of req
 property as herein provided then tht
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