Arizona republican., 1898-06-25
ORDINANCE NO. PIP.

ORDINANCE NO. PIP.
 Concerning the levy, assessment, and collection of the city taxes for the
 fiscal year 1898 and 1899. 1 The common council of Phoenix do ordain as follows: af Section l. The fiscal year for the city of Phoenix shall commence on the first day of July of each year and end
 on the Both day of June of each year thereafter. lf
 Section g. A city tax of seventy j70)
 cents upon every one hundred ($100)
 dollars of the assessed valuation Of property is hereby levied and imposed
 upon all property real and personal texcept such as may be by law exempt i 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
 teen (19) cents upon every one hundred I ($100) dollars of the assessed valuation
 of property is hereby levied and inn
 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
 oi June, 1899.
 Section 4. The tax hereby levied tc1o thn of Of o 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 lccnstitute and remain a lien until all lsuch taxes. together with the per cent penalty, costs and charges for delin- 1 cuency thereof, if any there be, shall
 be fully paid, or the property has ab- lsciutely vested in a purchaser under sale for such taxes, the percentage,
 penalty and costs, and shall have all the force and effect given by virtue oi
 Article 13, Section III Of the act of the
 Thirteenth legislative assembly of the territory of Arizona, entitled, "An ac, to amend an act to incorporate the city lof Phoenix, approved February 18th I1sS1," approved March 11th, 1885, and
 Ian act of the Seventeenth legislative assembly of the territory of Arizona Ientitled, "An act granting to incorpor. : ated cities certain powers and privi : Ileges in addition to those already vest ed in them by charter or general laws of the territory" approved April 18th 1893.
 Real estate belonging to any persor liable to pay personal property ta,
 lshall be subject to seizure and sale fol
 such personal property tax should th'
 same become delinquent, together witt
 the percentage, penalties and costs O such delinquency; and such persona
 property tax shall be lien upon sucl
 real estate from and after the lev, hereby made.
 g Section 5. The city assessor shal : make the assessment of all propert, s subject to taxation in said city of Phoe
 nix. and shall prepare, complete ant file the assessment roll thereof, witt [ the city recorder of said city by tn ! first day of September, 1898.
 The manner and form of making tn, assessment of taxes shall conform a. 2 jnearly as practicable to the laws of tn 3 territory regarding the assessment O 5 taxes for the county and territoria purposes and all property shall be as s sessed at it's full cash value.
 The common council shall sit as { I board of equalization upon the second s Monday in September, 1898, and shal 7 continue it's session from day to da, g until the business thereof is disposed
 of. provided, however, that said board : shall not sit after the 24th day of Sep l tember, 1898, except as in this section g provided Such board of equalization 7 shall have the power, upon complaint ! being filed to hear and determine = whether the assessed value of an! 3 property is too small or too great, and : may change and correct valuation l either increasing or diminishing such : valuation upon good grounds shown l therefor, whether such valuation was s fixed by the owner, or assessor; but be- t fore the board of equalization shall in- l crease or add to the assessed valuation 3 Of any property in the assessment roll , they shall direct the city recorder to give notice to the person interested of ? the day when they shall act in the l matter, allowing reasonable time for 3 the appearance of the person inter ested. Such notice shall be in writing