Arizona republican., 1899-06-14

the city nall DOnuS, the clly nall, Ire
 engine and plaza bonds, for the fiscal
 year commencing on the first day of
 July, 1S99 and ending on the thirtieth
 day of June, 1900.
 Sec. f. The tax hereby levied shall
 have the force and effect of a judg-
 ment against the persons and property
 assessed and taxed, and shall be and
 constitute lien upon all the property
 real and personal, assessed and taxed
 from and after the law has been here
 by made, which levy shall constitute and remain lien until all such taxes together with the per cent, penalty,
 costs and charges thereof, if any there
 be, shall be fully paid or the property
 has absolutely vested in a purchaser
 under sale for such taxes, the per-
 centage. penalty and costs. and shall
 have all the force and effect given by
 virtue of article 13. section GID three of the act of the Thirteenth I legislative assembly of the Ter
 ritory of Arizona, entitled An
 Act to Ahmed an Act to
 Incorporate the City of Phoenix. Ap-
 proved February 9, 1SS1." Approved
 March Il, 1885, and an act of the Sev
 enteenth legislative assembly of the Territory of Arizona entitled "An Act
 Granting to Incorporated Cities Ger
 tain Powers and Privileges in Addi-
 tion to Those Already Vested in Them by Charter or General Ls WIS of the Ter
 ritory." Approved April 15, 1893, and
 all subsequent legislation.
 Real estate belonging to any person liable to pay personal property tax shall be subject to seizure and saie
 for such personal property ta-: should | the same become delinqr ent, together
 with the percentage, penalties and
 costs of such delinquency, and such
 personal property tax shall be a lien
 upon such real estate from and after
 the levy hereby made.
 Sec. ,. The city assessor shall make
 the assessment of all property subject to taxation in said city of Phoenix and shall prepare. complete and file the as sessment roll thereof with the city re- corder of said city by the first day of September, 1899. The manner and form of making the assessment of
 taxes shall conform as nearly as prac-
 ticabIe to the laws of the territory re-
 garding the assessment of taxes for
 the county and territorial purposes and all property shall be assessed at it's full cash value.
 The Common Council shall sit as a board of equalization upon the second Monday in September, 1899, 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 September. 1899, except as in this sec tion provided Such board of equali- zation shall have the power upon com plaint being filed to hear and deter mine whether the ass?ssed value of any property is too small CT too great and may change and correct any valu- ation either increasing or diminishing such valuation upon good grounds shown therefor, whether such Yalu- ation was fixed by the owner or as- sessor; but before the board of equal ization shall increase or add to the as SesSed valuation of any property in the assessment roll they shall direct the city recorder to give notice to the per son interested of the day when they will act in the mater, allowing a reasonable time foI the appearance of the person interested. Such notice shall be in writing or printed and may be delivered to the person inter ested or deposited in the postoffice and addressed to him at his reputed pace 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 i value of the property in question. | Any person whose assessed value of l property was increased by the board | of equalization and not having ap- peared before the board at it's session | in September may appear before the | Common Council at it's first regular meeting in October, 1S99 and if they | make affidavit to the effect that they | had not notice of such increase in | value, to the satisfaction of the Com mon Council, then the Common Coun- cE may resolve tlemselves into a board of equalization and the person so filing his affidavit may be heard concerning such increase of valua- tion 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 of the board Of equalization and he shall have the right, to pro duce evidence concerning any queS ton of the valuation of property, and the board shall diligently inquire into the value of all property in the city to the end that it may be assessed fairly and equitably and assessed at its full cash value.
 The board may rec Cuire the assessor 10 enter upon such assessment roll any property which has not been as : sessed, and the assessment and equal ZatiCn so made shall have the same : force and effect as if made by the as- ( ;essor before the delivery of the as !, 'essment roll to the city recorder. ,
 After the board of equalization shall '. nave closed it's session the assessor ;hal, chal ge the tax as levied by this ordinance ana as may be corrected by 'aid beard of equalization, against he name of each individual or piece . If property. After the amount of tax a s so added the assessment roll shall I )e called the tax roll of the City of u Phoenix and the tax thereon charged C hall continue to be lien on said property, and shall be due and pay