Arizona republican., 1899-06-15

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 1 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 Privileges in Addi- tion to Those Already Vested in Them by Charter or General L8 WIS of the Ter ritory." Approved April 15, 1893, and
 all subsequent legislation.
 Real estate belonging to any person
 liable to pay a personal property tax shall be subject to seizure and sa,e for such personal property tay 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 ana 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
 
 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 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 assed 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- ation 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 city recorder to give notice to the per son interested of the day when they will act in the matter, allowing a reasonable time fol 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 place of residence, postage preOaid-
 
 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 session in September may appear before the Common Council at it's first regular in October, 1899, and if they make affidavit to the effect that they had not notice of such increase in value, to the satisfaction of the Com men Council, then the Common Coun- ch may resolve [ lemselves into a board of equalization and the person so filing his affidavit may be heard such increase of valua- ton 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 | meetings of the board of equalization | and he shall have the right to pro 1 duce evidence concerning any ques .ion of the valuation of property, and | he board shall diligently inquire into the value of all property in the city 10 the end that it may be assessed fairly and equitably and assessed at ts full cash value.
 The board may rec uire the assessor 70 enter upon such assessment roll my property which has not been as ;essed, and the assessment and equal zaticn so made shall have the same ,orce 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 lave closed it's session the assessor shall chal ge the tax as levied by this ;aid beard of equalization, against he name of each individual or piece If property. After the amount of tax $ so added the assessment roll shall De called the tax roll of the City of Phoenix and the tax thereon charged ;hall continue to be a lien cn said property, and shall be due and pay tble on the second Monday in Oc- ober, 1899.
 The mayor by direction of the Com- non Council of said city shall annex o said tax roll his warrant, attested ,y the city recorder and directing the ax collector of said city to collect the mount of taxes so levied and as- essed
 All taxes remaining upcn the tax oil unpaid on the third Monday in November, 1899, shall be declared de inquent and the amount of one and ,ne-half Of one per cent per month rom said date until the tax is paid thall be added to the respective sums 10 delinquent, together with the sum If one dollar for adYertiSing SI1ch de