Arizona republican., 1899-06-10

llOu pION luGu- GUNl OOcl1 Q OI CluclI1'
 zation shall have the power upon com ! plaint being filed to hear and deter
 mine whether the ass 9ssed value oi
 any property is too small CT too great and may change and correct any valu-
 a1ion either increasing or diminishing
 such valuation upon good grounds l shown therefor, whether such valu- aticn was fixed lby the owner or as
 sessor; but before the board of equal
 iZatiCn 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 fol the appearance of the person interested Such notice shall be ;n writing or printed and my be delivered tc the person inter
 ested or deposited in the postoffice and
 addressed to him at his reputed pace
 Of residence, pc stage prepaid
 On the hearing of the matter before sE1h board they nay 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 prCferty was increased by the board of equalization and not having ap- peared before the board al it's session 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 had not notice of such increase in value, to the satisfaction of the Com men Council, then the Common Coun- cl@ may resolve t1emselves into bard 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 meetings of the board Of equalization and he snail have the right to pro duce evideEee concerning any ques- tion of the valuation of property, and th9 board shall diligently inquire into the value of all property in the city to tae end that it may be assessed fairly and equitably and assassed 2t it's full cash yalue
 The board may ret uire the assessor to enter upon such assessment roll any property which has not been as ssssed, and the assessment and equal iZaticn so made snail 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. chaI ge the tax as levied by this ordinance ana 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 alled the tax roll of the City of Phoenix and the tax thereon charged shall continue to be a lien Cn said property and shall be due and pay able on the second Monday in Oc- -ober. 1899.
 The mayor by direction of the Com 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 50 levied and as~ ;essed.
 All taxes remaining upon the tax 'Oll unpaid on the third Monday iE November, 1899, shall be declared de inQuent and the amount of one and ,ne-haif Of one per cent per month rom said date until the tax is paid shall be added to the respective sums 70 delinquent, together with the sum )f one dollar for advertising such de- inque1cy, and the tax collector of ! aid City of Phoenix shall, after no- ice published once a week for four l ccessive weeks in a newspaper pulp l ished in said city. sell at public ven- | tue any CT all such piece or parcel Of | rorerty upon which any tax is de- 1
 
 necessary to pay the amount of tax | ue thereon and costs accruing upon | uch sale. together with the amount | CT such delinquency aforesaid.
 Sec. 6 The collector may at any ime after receiving the warrant of i he mayor for the collection Of taxes ereby levied collect by distress and ale if net otherwise collected the axes due on personal property owned y the assessed, The sale mus. be by ublic auction after one week notice i the time and place thereof given by in newspaper published nd printed in the City of Phoenix. CT } posting notice thereof in those pub c places therein, and of a sufficient mount thereof to pay the taxes, per- sntage and cost.
 For scizing and selling personal fCp9fty me tax collector may charge he sum of three dollars as costs Of uch sale. On payment of the price i'd for property sold, the delivery lere0f with a bill Of sale shall vest lc title thereto in the purchaser. All ycess over taxes, percentage and Jsts remaining from the proceeds Cf ny such sals must be returned to the Hner his heirs or assigns. and until Laimed must be deposited with the ty treasurer subject to the order of le owner.
 The tax collector must make and re- lrn the same settlement with taxes Olected in this manner as in other ases.
 Sec. :. All sales of real property 'r delinquent taxes as provided in lis ordinance shall take place in ont of the office O. the city recorder the city hall. in the City of Phoe- K, and such sale shall be conducted i accordance with fba Ia wc Of +l.,