Arizona republican., 1899-06-11

due thereon and costs accruing upon
 such sale, together with the amount
 for such delinquency aforesaid.
 Sec. 6. The collector may at any
 time after receiving the warrant of
 the mayor for the collection of taxes
 hereby levied collect by distress and sale if not otherwise collected the
 taxes due on personal property owned
 by the assessed. The sale muS5 be by public auction after one week s notice of the time and place thereof given by publication in a newspaper published and printed in the City of Phoenix. or by posting notice thereof in those pub-
 lie places therein, and of a sufficient amount thereof to pay the taxes, per centage and cost.
 For seizing and selling personal property the tax collector may charge the sum of three dollars as costs of such sale On payment of the price
 bid for property sold, the delivery thereof with bill of sale shall vest the title thereto in the purchaser. All excess over taxes, percentage and costs remaining from the proceeds of any such sale must be returned to the owner, his heirs or assigns, and until claimed must be deposited with the city treasurer subject to the order of the owner.
 The tax collector must make and re- turn the same settlement with taxes collected in this manner as in other cases.
 Sec. '. All sales of real property for delinquent taxes as provided in this ordinance shall take place in | front of the office of the city recorder at the city hall, in the City of Phoe nix, and such sale shall be conducted in accordance with the laws of the | Territory of Arizona now in force pro- viding for the sale of property for de- | linquent territorial and county taxes, as near as practicable.
 Sec. &. If within one year alter the sale of real property for delinquent i taxes and penalties (personal prop erty is not included in this section and is not the subject of redemption) the owner or any other party having direct interest in said real property appear and pay such tax with al costs thereon, together with thirty per cent penalty on the purchase price of said property, then such owner or party in interest may redeem said property.
 Sec g. If no redemption is made within one year after the sale of real property as herein provided. then the tax collector of said city or his sue cessor in office shall make the pur- chaser a deed for the same and such deed duly acknowledged shall show: First. That the property was as sessed, the assessment equalized and the taxes levied in accordance with this ordinance. Second. That the taxes were not paid at the proper time and that the property was sold by the proper officer as provided for in this ordinance. Third. That the property was not redeemed and that the person executing the deed is the proper officer as designated l:y this ordinance.
 When real estate is sold to pay taxes and penalties on personal prop erty the deed shall set forth the fact that the real estate belonged to the person liable to pay tax on personal property. Such deed duly executed shall be prima facie evidence of the regularity of all the proceedings from the assessment by the assessor. in elusive, up to the time of the eXecu- tion of the deed. All such deeds are to be made at the expense of the pur- chaser and not to cost exceeding three dollars for the execution thereof Pro- vided, however, that no such deed shall be issued to such purchaser until such purchaser shall have filed with the tax collector of said city an affi- davit showing that the purchaser at said sale, or his assignee if said cer- tlficate has been assigned thirty days previous to the expiration of the time for redemption, or thirty days before he applies for deed, served upon the owner of the property purchased or upon the person occupying the same if such property is occupied, written notice stating that such prop erty describing the same, or a portion theyeof, has been sold for delinquent taxes, giving the date of sale, the amount of property sold, the amount then due, the time when the right of redemption will expire or when the | purchaser will apply for a deed. And | the owner of such property shall have | the right of redemption indefinitely | until such notice is given and said | deed applied for. In case of unoccu- | pied property a similar notice as that | hereinabove described shall be posted i in conspicuous place upon the prop | erty at least thirty days before the | expiration of the time for redemption | or thirty days before the purchaser | applies for a deed. A certified copy | Of said notice so served CT posted as aforesaid shall accompany said afIi- davit and such purchaser or his as s1gnee, if the tax certificate shall have ! been assigned, shall be entitled to re- ceive the sum of three dollars for the service of said notice and making said affidavit, which sum of three dollars shall bo- paid by the redemptioner at the same time and in the same manner as other costs, percentage, penalties and fees are paid; provided that when the city becomes the purchaser. the city recorder shall give the notice and make the affidavit required in this section in behalf of the city.
 Sec. 10. No demand uf taxes shall be necessary, but it shall be the duty of every person subject to taxation to attend in person or by agent or attor- ney at the office of the tax cnlIacfnr