Arizona republican., 1899-06-14

sec. b. The collector may at any l 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 must be by
 public auction after one weeks 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 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. T. 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 after the sale of real property for delinquent 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 a direct interest in said real property appear and pay such tax with all 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 sod 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 Ey 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 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- Eificate has been assigned, thirty days previous to the expiration of the time i for redemption, or thirty days before 1 he applies for a deed, served upon the | owner of the property purchased or lpon the person occupying the | same if such property is occupied, a written notice stating that such prop erty describing the same, or a portion hereof, has been sold for delinquent axes, giving the date of sale, the amount of property sold, the amount hen due, the time when the right of redemption will expire or when the | will apply for a deed. And he owner of such property shall have he right of redemption indefinitely lntil such notice Is given and said Iced applied for. In case of unoccu- jed property a similar notice as that lereinabove described shall be posted conspicuous place upon the prop rty at least thirty days before the Xpiration of the time for redemption | r thirty days before the purchaser Eplies for a deed. A certified copy f said notice so served or posted as foresatd shall accompany said affi- avit and such purchaser or his as ignee, if the tax certificate shall have cen assigned, shall be entitled to re- eive the sum of three dollars for the arvice Of said notice and making said fidavit, which sum of three dollars hall bc-<paid by the redemptioner at 1e same time and in the same manner other costs, percentage, penalties nd fees are paid; provided that when ne city becomes the purchaser, the ( ty recorder shall give the notice and T lake the affidavit required in this sctiCn in behalf of the city. I Sec 10. No demand of taxes shall 3 necessary, but it shall be the duty every person subject to taxation to | tend in person or by agent or attor- ey at the office of the tax collector nd pay his taxes before the same be- ,me delinquent. Sec II. At the tax sale hereinbe- re provided for and after receiving n