Williams news., 1904-08-13


 said Board and have hearing within the time i specified in Section of this Ofdipancc. at some stated meeting of said Board to ghich it i may haze adjourned, Epon making affidavit 1 that he had no knowledge Of sucli increased valuation of his r3operty and the detcgnina-
 ton th2feof shall be final, and said Clerk shall note upon me assessment rol aN changes
 made by the Board. During the session of thc 1 Board the assessor shall be present, and also any Gepusy or any other person whose teSti- l mony may be required by the parties 0Ppcdling ! to the Board CT the assessor, and thcT shall ] have the right to make any statement touching the assessment. and producing evidence re 1 latin@ 10 questions before the Board, and the | Board shall make use Of all other ipsormntio2 | which they laay be able to gain otherwise, in equalZihS the nsHess4hen' Poll. ana may re- l Quire of the assessor to enter upon the assess or's roll any property Thich has not been as
 sessed that year: and the assessment and | equalization SD made. as aforesaid, shall have
 the same foTce and effect as if matie by the as-
 scSsor, before the return of said assessment roll majority of said Board shall constitute d quorum to do all the business relati:e thereto.
 or in connection herewith.
 Section Whenever any tax or any assess,
 ment, or any part thereof leYied on any prop erty, heretofore or hereafter levied, shmll have 1 been set aside OF deteTmined to be illegal or i void, or the collection thereof prevented by judgment order of any Court. the lev;- of
 such tax or the proceedings fer its collection,
 or of any erroneous or imperfect description of such property, or Of any omission to comply with any form or step required by law. or of | the lnciGd1ng of any addition with the lawful tax, or fer any eause; then, if the property vas properly taxable OF aSseSsabie, as aforesaid. or
 if it be not proper cage to collect by resale of the property, such tax much thereof as shall not have been collected and may be taxable or assessable thereto, may be re-as- time within four years after such judgment or
 order, or the dissolution of the injunction, if any had been granted; and the Board shall make an order directing the same to be re- assessed upon such property; and the Clerk
 shall t insert the ga same in the tax roll opposite column, as an additional tax, and the same
 shall be collected as part of the tax for the same manner and with like penalties as other taxes collected.
 Section r. If any Assessor, or Deputy As sessor. shall be guilty of any neglect of any of the duties enioined upon him by this Ordi- nance, he shall be liable on his bond for all in be instituted on his bond for the benefit of any person who may be injured or damaged, or for
 Section s. The Assessor and his Deputies are hereDy authorized to administer all paths and aliirmations contemplated by law in the dis charge of their duties as Assessors.
 Section g. Between the last Monday in July, and thirty days thereafter, aforesaid, in each year, the Assessor shall ascertain by diligent examination of the assessment rolls Of the County of Coconino, Territory of Arizona, for
 the current year, all property in the Town of tion; and also the names of all persons, eorpor- ations, companies, or firms. owning, claiming, or having the possession or control thereof, and he shall then and there determine the full cash value of such property, and assess the same ac- corClng to Sucn rOll ana shall list and assess
 the same to the person, firm. corporation, asSo- 1 citation, or company owning having the pos
 session. charge, or control thereof at P o'cl ,ck noon on she last Monday in July of that year. Section 10. Any property discovered by the Assessor 70 haze eseap ped the assessment for the current Year, or any preceding year, not ex- ceedlng four years. must be assessed when dis covered for che year said property not as sessed, Us aforesaid, at the value which then existed.
 Section Fl. The Assessor, when he assesses any property or any person or persons. com who do not own real estate within the corpor- ate limits of the Town of Williams of icient value to pay his, her, their taxes, shall pro- ceed forthwith to collect all taxes on all per sonal property so assessed, as aforesaid; and if such person or persons, firm, company, cor poration, shall neglect or refuse to pav such
 taxes, it shall be the duty of the Assessor his deputy then and there to seize sufficient of the personal property of the person or persons, refusing to pay, to satisfy the taxes and costs and he shall then and there post a notice of in three public places within the corporate limits of the town, giving notice to all persons that at the expiration of five days froIu said posting he will proceed to sell and sell, at the time and place mentioned in the notice, to the highest and best bidder for cash in lawful
 money of the United States sufficient ouan- tity of said property to pay taxes, expenses in
 cured, and expenses of seizure and sale.
 PRovIDRD. That if the owner. or owners of the
 property seized as aforesaid, shall give good and sufficient bond, to be approved by the As sessor security, in an amount sufficient to cover the amount of the taxes due and costs incident to the seizure, the said Iroperty shall be released to him; and for the seizure and sale of the property seized alone, the Assessor shall be allowed and recover d fee of Six Dol lars, and any other costs and ex penses incurred in said seizure and sale. Upon the payment of
 the purchase money at the sale, the Assessor shall deliver to the purchaser the property sOld together with certificate of sale contain
 ing statement of the amount of taxes or as stating the costs and expenses thereon; where
 upon the title of the property sold, as afore- said, shall vest, and the title thereto shall be absolutely in the purchaser. If, in any instance
 however, the Assessor shall be unable to find, seize and sell sufficient of the property of such person. persons, firm, company, or corporation to pay such taxes and costs of sale as aforesaid and such person, persons, firm, company, or corporation, shall neglect or refuse on demand to pay the same, or neglect refuse to deliver to the Assessor sufficient property to pay such taxes and costs of sale it shall be the duty of the Assessor to commence action in the proper courts against said person, persons, firm, company, or corporation in the name of the Town of Williams, for the collection of the same; said action may be commenced and prosecuted the same any other action for in debtedness.
 Section 12. The Assessor and his sureties shall be, and they are hereby made liable for the amount of taxes on all taxable property within the corporate limits of said town, when through his neglect, it remains unassessed and it is hereby made the duty of the Town Attorney Of said town, to commence an action against the Assessor and his sureties, on his bond for the amount of taxes due on property not assessed by him, in the name of the town of Williams; Provided, however that such &C., tion shall not be commenced until after the Assessor shall have completed the assessment roll and the Board of Equalization shall have adjourned sine die in each year.
 Section 13. The Common Council of the Town of Williams shall cause to be levied, and there is hereby levied and shall be collected annu- ally, as provided in Section 1, of this Ordinance upon the assessed value of all the real and per sonal property within the corporate limits of the town of Williams, as shown by the equal ized assessment roll of the current year, except such as is, or may be exempt from taxation u1l- der the laws of the Territory. in each year. the | following, to-wit:
 First-Not exceeding four mills on the dollar of such assessed valuation to defray the salaries of the officers, and the ordinary and contingent i expenses of the corporation not herein other | wise provided for.
 Second-Not exceeding two mills on the dol | lar of such assessed valuation, for the purpose | of constructing and repairing streets, sewers, 1 crosswalks, or bridges or culyerts 1 upon such streets and sidewalks.
 Third-Not exceeding four mills on the dol lar of such assessed valuation to defray the in | tereSt of the public debt of the town