Arizona republican., 1899-06-17

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, 1S81." Approved
 March Il, 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 Ls WIS of the Ter
 ritory." Approved April 15, 1893, and all subsequent legislati on.
 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 delinqT 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 1 to taxation in said city of Phoenix and
 shall prepare. complete and file the as 1 sessment roll thereof with the city re- l corder of said city by the first day Of [ l ] form Of making the assessment of
 taxes shall conform as nearly as pTac- | ticable to the laws Of the territory re- i garding the assessment of taxes for 1 the county and territorial purposes
 and all property shall be assessed at 1 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- aticn 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 d reasonable time fol the appearance of the person interested. Such notice shall be in writing or printed and my be delivered tc. the person inter ested or deposited in the postoff1ce and addressed to him at his reDuted 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 whose 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 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 l men Council, then the Common Coun- ci: may resolve lemselves into q beard Of equalization and the person | so filing his affidavit may be heard l 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- | ton of the valuation of property, and | the board shall diligently inquire into the value of all property in the city to the end that it may be assessed fairly and eqUitably and assessed at it's full cash value.
 The board may require the assessor to enter upon such assessment roll any property which has not been as sessed, and the assessment and equal iZatiCn 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 shall 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 of property. After the amount of tax is so added the assessment roll shall be called the tax roll of the City of Phoenix and the tax theBeOn charged shall continue to be a lien Cn said property, and shall be due and pay able on the second Monday in Oc- Cber. 1892
 The mayor by direction of the Con- mon Council of said city shall annex to said tax roll his warrant attested by the city recorder and directing the tax collector of said city to collect the amount of taxas so levied and as sessed.
 All taxes remaining upon the tax roll unpaid on the third Monday in 1899, shall be declared de linquent and the amount of one and cne-haIf Of one per cent per month from said date until the tax is paid shall be added to the respective sums so delinquent, together with the sum of one dollar for advertising such de- linquency, and the tax collector of