Arizona republican., 1899-06-13

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 cf Arizona, entitled An
 Act to Ahmed an Act to
 Incorporate the City of Phoenix Ap-
 proved February 25, 1S81." 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 Privile ges in Addi-
 tfon to Those Already Vested in Them Iby Charter or General Ls ws of the Ter
 rltory." Approved April 15, 1893, and II all subsequent legislati 1n.
 Real estate belChging to any person
 liable to pay a 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 be 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 l 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- l 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 s5,,.a IL, | Monday ir September. 1899, and shall continue it's session from day to day until the business thereof is disposed 1 Of, provided, however, that said board shall nOl sit after the 24th day of September, 1899, except as in this sec tion provided Such beard of equali- zation shall have the power upon com plaint being filed to hear and deter mine whether the ass 2ssed value of any property is too small CT too great and may change and correct any vaiu- atiOn either increasing or diminishing such valuation upon good grounds shown therefor. whether such valu- atiCn was fixed iby 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
  sen interested of the day when they will act in the mater, allowing d reasona ble time foI the appearance of the peeson interested. Such notice shall te in writing or printed and may be delivered tC the person inter- ested or deposited in the post0ffce and addressed to him a his reputed pace of residence, pc stage 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 property was Increased by the board of equalization and not having ap- peared before the board at it's sessicn in 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 l had not notice of such increase in value, to the satisfaction of the Com mon Council, then the Common Coun- | cie may resolve [ lemselves into g beard 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. 1
 Il 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 tho 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 it's full cash value
 The board may require the assessor to enter upon such assessment roll any property which has not been as sessed and the assessment and equal izatiCn so made shall have the same force and effect as if made by the as- sessor before the delivery of the as seSsment roll to the city recorder.
 After the board of equalization shall have closed it's session the assessor shal, chal ge the tax as levied by this ordinance and as may be corrected by said beard of equalization, against the name of each individual or piece of property. After the amount of tax is so added the assessment roll shall be called the tax roll of the City of Phoenix and the tax thereon charged shall continue to be lien Cn said property, and shall be duo and pay able on tho second Monday in Oc- Jber, 1S99
 The mayor by direction of the Con- mon Council of said city shall annex to said tax roll his warrant. attested by the city recorder and directing the tax collector of said city to collect the amount of taxes so levied and as- sessed.
 All taxes remaining upon the tax 'oll unpaid on the third Monday iii November, 1899, shall be declared de inquent and the amount of one and 7ne-half of one per cent per month rom said date until the tax is paid shall be added to the respective sums 50 delinquent, together with the sum 1f one dollar for advertising such de- inquency, and the tax collector of said City of Phoenix shall after mo- l E :