Bisbee daily review., 1902-06-14

 clerk, and as soon as the city clerk receives said lists and assessment roll, he shall give public notice of the fact, specifying in said notice the time of the meeting of the mayor and city council as a board of equalization, to hear and consider objections to as- sessments. by publication in some newspaper published in the city. and he shall keep sad lists and assessment roll open in his office for inspection by tho public.
 Sec. 26. The mayor and common council shall constitute the board of equalization. of which board the city clerk shall be clerk.
 Sec. 27 A quorum of the city coun- cil shall be sufficient to constitute the board of equalization. but a majority of the entire board shall be required to vote In favor of any change in any assessment beIore such change can be made.
 Sec. 2s. The board of equalization shall meet on the first Monday in July, in each year. and shall continue in session from time 10 time until the business of equalization is completed. provided. however. that .Le said board shall not sit at its July meeting after the goth day of July. at which time it shall adjourn to meet on the third MonIay of August following. at which meeting 1t shall have the same powers it possessed at its July meeting.
 Sec. 29. The board shall have power to determine whether the assessed value of any property Is too small or too large. and 1t may change and cor. rect any valuation. either by adding thereto or by deducting therefrom. Ii, in its judgment from the information then possessed by 1t. the value fixed in tEe assessment roll is too small or too large, whether such value is fixed by the owner or by the assessor, and il the board shall believe 1t to be right to aid to the assessed value of the property, 1t shall cause ,nis fact to be inse: ted in the advertised notice here inafter provided to be given; no as. sessment can be raised by the board unless it is included in sucn advertised notice.
 Sec. 30. Upon the adjournment of the July meeting in each year. the clerk shall cause to be published iu a newspaper published in the city, a no tice headed Increased Assessments" which notice shall state as follows: At meeting of the board of equaliza. tion. said board believed that the fol lowing assessments on the following described property, are each too small i. e.-and then shall follow a list of all the property, the assessed value of which the board believed to be toe small at it's last meeting. said list shall be made out with the name of the per. son to whom the property is assesse' on the left hand side and opposite ;t the name shall be a description of the property referred to with the amour; TOT which it was assessed said notic,. shal state the time and place whe- the board of equalization will mee, to consider and determine whether O: not the assessments named in the no tice shall be increased; and shall re quire all persons interested to appea- and be heard at said time; said no..ce need be published once only prior b the meeting of the board for the pu- pose of increasing assessments; pro vided, that said notice shall be pub lished at least two days before the meeting of said board
 Sec. 3l. Said board shall meet 1.,' later than the third Monday in August for the purpose of raising assessments and shall remain in session not longer than the first day of September fol lowing. It shall at once proceed with the consideration of assessments speci- fled in the adveriisei notice. and as part of their proceedin gs. proof of the publication of faid advertised notice shall be made as il other cases aud filed with the board
 n- shall have the power to issue compul- sory process requiring the attendance of any person or persons whom they may suspect of being possessed Of knowledge of the value, as we'll as Cf the amount of such property. and ex- anime them, under oath. iu relation thereto.
 Sec. 8. It shall be the duty of the assessor to attend all meetings of the board of equalization. and at any meet ing of the same. said board may re- quire the assessor to place on the as- sessment roll any property subject to taxation not included therein: and in the absence of the assessor, 1t shall be the duty of the board of equaliza- ton to place on such roll any omitted property and to assess it's value.
 Sec. 34. When the revision ana equalization of the assessment roll is completed in each year, an order shall be entered approving ue same; and the common council shall on the first Monday in September, in each year, levy the taxes provided for in section two of this ordinance, and direct the clerk to issue a warrant for, the col lection thereof.
 Sec. 35. In each year as soon as the mayor and common council shall have levied the taxes, as provided In this ordinance. they shall add up the columns of valuation and enter the