Arizona republican., 1899-06-12

virtue of article B, 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 9, 1SS1." 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 PClxers and Privileges in Addi- tion to Those Already Visited in Them by Charter or General Ls WIS of the Ter ritory." Approved April 15, 1893, and all subsequent legislati )n.
 i Real espate belonging to any person l liable to pay a personal property tax shall be subject to seizure and sac for such personal property ta-: should the same become delinql ent, .ogether with the percentage, penalties and costs of such delinquency, and such personal property tax shall he a 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 shall prepare. complete and file the as sessment roll thereof with the city re-
 
 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 is full cash value.
 The Common Council shall sit as a beard 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 ton provided. Such beard of equali- zation shall have the power upon com plaint being filed to hear and deter mine whether the ass 7ssed 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 v2lu- atiCn was fixed by the owner or as- sessOr; but before the board of equal izatiGn shaI increase or add to the as sessed valuation cf any property in the assessment roll they shall direct the city recorder to give notice to the per sen interested of the day when they will act in the mater, allowing a reasonable time for the appearance of the person interested. Such notice shall be in writing or printed and may be delivered tc the person inter- ested or deposited in the postcffice and addressed to him at his reputed pace Of residence, pc stage prepaid.
 On the hearing of the matter before 7-d 1-O. 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 prCperty 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 meeting in October, 1899. and if they mako 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- | ciE may resolve lemselves into q beard of equalization and the person | so filing his affidavit may be heard | such increase of valua i ton and the determination then shall | be final.
 The city re c0rder shall enter upon | the assessment roll all changes made | Oy the board of equalization.
 The city ass 5S5Or shall attend all | meetings Of the board Of equalization . md he shall have the right to pro luce evidence concerning any qGes- ion of the valuation of property, and he board shall diligently inquire into he value Of all property in the city o the erd that it may be assessed airly and equitably and assessed at ts full cash value.
 The board may ret uire the assessor Q enter upon such assessment roll my property which has not been as assed, and the assessment and equal zatic1 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 ot equalization shall rave closed it's session the assessor hal. chai ge the tax as levied by this ordinance and as may be corrected by aid beard of equalization, against he name of each individual or piece if property. After the amount of tax 5 so added the assessment roll shall ,e called the tax roll of the City of 'hocniX and the tax thereon charged hall continue to be . lien Cn said
 
 .ble on the second Monday in Oc- ober. 1S99
 The mayor by direction of the Com non Council Of said city shall annex Q said tax roll his warrant, attested " the city recorder and directing the aX collector of said city to collect the mount Cf taxes so levied and as- essed. All taxes remaining upon the tax oil unpaid on the third Monday iE 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 nall be added to the respective sums 0 delinquent, together with the sum If one dollar for advertising such de- inquency, and the tax collector of aid City of Phoenix shall, after mo- ice published once week for four oIr in 1. ,