Arizona republican., 1899-06-18

] year commencing on the 1lfSt uAY et
 July, 1S99 and ending on the thirtieth day of June, 1900.
 Sec 1. 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 upCn 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
 legislative assembly of the Ter
 ritory Of Arizona, entitled An
 Act to Ahmed an Act te
 Incorporate the City of Phoenix Ap-
 proved February 25, 1881" Approved
 March II, 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 Is, 1893, and
 all subsequent legislati 1n.
 Real estate belonging to any perscn
 liable to pay personal property tax shall be subject to seizure and sa.e 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 he 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- ticable 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 th ereof Is disposed of, provided. however, that said board shall not sit after the 24th day of 1899, except as in this sec tlon provided. Such board of equali- zation shall have the power upon com plaint being filed to hear and deter mine whether the ass 7ssed 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 valu- aticn 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- sen interested of the day when they will act in the matter, allowing a time fOI the appearance of the person interested. Such notice shall be in writing or printed and may be delivered tC. the person inter asted or deposited in the postoffice and 10 him at his reputed pace of residence, postage preDaid-
 On the hearing of the matter before such board they may issue process re- Iuiring the attendance of any person to testify under oath concerning the value of the property in question. Any person whose assessed value Of property was increased by the board of equalization and not having ap- Deared before the board at it's sessiCn | n September may appear before the | Common Council at it's first regular | meeting in October 1899 and if they | make affidavit to the effect that they | od nn Nf iun in 7alue, to the satisfaction of the Com non Council, then the Common Coun- | il may resolve lemselves into a | beard Of equalization and the person | 90 filing his affidavit may be heard l such increase of valua- ion and the determination then shall | ,e final
 The city recorder shall enter upon he assessment roll all changes made " the board of equalization.
 The city assessor shall attend all meetings of the board of equalization nd he shall have the right to pro
 luce evidence concerning any ques- ion of the valuation of property, and he board shall diligently inquire into he value of all property in the city 0 the end that it may be assessed airly and equitably and assessed at -s full cash value.
 The board may require the assessor 9 enter upon such assessment roll ny property which has not been as essed, and the assessment and equal ,aticn so made shall have the same 1rce and effect as if made by the as assor before the delivery of the as eSsment roll to the city recorder.
 After the board of equalization shall ave closed it's session the assessor. nall chai ge the tax as levied by this rdinance ana as may be corrected by lid beard of equalization, against le name of each individual or piece : property. After the amount of tax .
 so added the assessment roll shall ? called the tax roll of the City of , h0eniX and the tax thereon charged ( Iall continue to be a lien Cn said 'operty. and shall be due and pay f ole on the second Monday in Oc- | q