Arizona republican., 1899-06-19


 2 such as may be by law exempt from
 taxation) in the City of Phoenix for
 the general current expenses of said
 city for the fiscal year commencing on
 the first day of July, 1899, and ending
 on the thirtieth day of June, 1900.
 Sec. g. An additional tax of nine
 teen Q9l cents upon every one hund- red (S100) dollars of the assessed val l7 uation of property is hereby levied and ] imposed upon all property, real and personal (except such as may be by law exempt from taxation) in the City of Phoenix for the payment of the ac-
 cruing interest upon the bends of said
 city, viz: The fire apparatus bonds, I the city hall bonds, the city hall, fire
 engine and plaza bonds, for the fiscal
 year commencing on the first day of
 July, 1899, and ending on the thirtieth
 day of June, 1900.
 Sec. i. 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 1 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 the 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 ritory of Arizona, entitled An Act to Ahmed an Act to Incorporate the City of Phoenix. Ap- proved February 25, 1881" 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 Powers and Privileges in Addi- tion to Those Already Vested in Them by Charter or General La 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 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 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- corder 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- cror rCli i'm of 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 1 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 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 matter, allowing reasonable time foJ the appearance of the person interested. Such notice shall be in writing or printed and nay be delivered to the person inter asted or deposited in the postoffice and 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- Iuiring the attendance of any person to testify under oath concerning the value of the property in question. Any person whose assessed value of property was increased by the board 1f equalization and not having ap- Deared before the board at it's sessiCn Il 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 lad not notice of such increase in 7alue, to the satisfaction of the Com non Council then the Common Coun- il may resolve lemselves into q )Card Of equalization and the person io filing his affidavit may be heard such increase of Yalua- ion and the determination then shall l ,e final. The city recorder shali enter updn V he assessment roll all changes made ! " the board of equalization. {; The city assessor shall attend all ll meetings of the board Of equalization . md he shall have the right to pro- 7 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 q o the end that it may be assessed airly and equitably and assessed at ! Ls full cash value.
 The hnard 11nan 1p(.1Iirp thu ncSnScnr '