Arizona republican., 1899-06-11

l or Phoenix TOT the payment or the ac
 cruing interest upon the bends of saiG
 city, viz: The fire apparatus bonds
 the city hall bonds. the city hall, fire
 engine and plaza bonds, for the fiscal
 year commencing on the first day ot
 July, 1899, and ending on the thirtieth day of June, 1900.
 Sec. 4. The tax hereby levied shall have the force and effect of judg-
 ment against the persons and property
 assessed and taxed, and shall be and constitute a lien upon all the property real and personal, assessed and taxed from and after the law has been here
 by made, which levy shall constitute and remain a lien until all such taxes together with the per cent, penalty, costs and charges thereof, if any there
 be, shall be fully paid or tho property has absolutely vested in a purchaser
 under sale for such taxes, the per-
 centage, penalty and costs, and shall
 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
 Act to Ahmed an Act to
 Incorporate the City of Phoenix. Ap-
 proved February 25, 1SS1." Approved
 hdICu Il, 1OOO, anu cll ciCI OI lhC hoCf
 enteenth legislative assembly of the
 Territory of Arizona entitled An Act
 Granting to Incorporated Cities Ger
 tain PCIwers 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 a personal property tax shall be subject to seizure and sa,e 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 a 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 sessment roll thereof with the city re- cordIer 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 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 1S99 except as in this sec ton provided. Such board of equali- zation shall have the power upon com plaint being filed to hear and deter mine whether the ass sssed 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- atiCn 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 mater allowing q 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 pace of residence, pc stage prepaid.
 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 who 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 meeting in October, 1S99 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- ci. may resolve themselves into beard 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 of the board of equalization and he shall have the right to pro duce evidence concerning any ques tion of the valuation of property, and the board shall diligently inquire into the value of all property in the city to the eI,1 that 1t may be assessed fairly and equitably and assessed at it's full cash value.
 The board may re( uire the assessor to enter upon such assessment roll any property which has not been as sessed, and the assessment and equal iz2tiCn so made shall 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, chal 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 1f property. After the amount of tax s Sn added inc aSSeGSmnOt rO11 shall