Arizona republican., 1899-06-16

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 virtue of article 13. section GID thres
 of the act of the Thirteenth
 legislative assembly of the Ter.
 ritory Of Arizona, entitled "Ar
 Act to Ahmed an Act tc
 Incorporate the City of Phoenix. Alp
 proved February 25, 1SS1." Approved
 March Il, 1885, and an act of the Sev- l 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 15, 1893. and
 all subsequent legislation.
 Real estate belonging to any person liable to pay personal property tax shall be subject to seizure and sale 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 5. 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 fRrm of making the assessment of taxes shall conform as nearly as prac- ticablez 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 9ssed 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 yalu- atiOn 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 son interested of the day when they will act in the matter, allowing a reasonable time foI the appearance of the person interested. Such notice shall be in writing or printed and my be delivered to the person inter ested or deposited in the postoffice and addressed to him at his reputed place of residence, postage pre0aid-
 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 wh ose assessed value of was increased by the board of equalization and not having ap- peared before the board at its 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 mon Council, then the Common Coun- eff may resolve lemselves into a beard 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 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 10 the end that it may be assessed ,airly and equitably and assessed at ts full cash value.
 The board may re. .uire the assessor | 0 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 1 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 | ihali chal ge the tax as levied by this | ordinance and as may be corrected by | iaid beard of equalization, against 1 he name of each individual or piece | If property After the amount of tax s so added the assessment roll shall )e called the tax roll of the City of | Phoenix and the tax thereon charged hall continue to be a lien Cn said and shall be due and pay -bIe on the second Monday in Oc- Ober, 1899.
 The mayor by direction of the Com non Council of said city shall annex 0 said tax roll his warrant, attested " 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 upon the tax ell 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 hall be added to the respective sums o delinquent, together with the sum f one dollar for advertising such de- inOuency and the tax collector of