Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1907-07-27
ORDINANCE NO. 4o4.

lection of City Taxes"
The Common Council of Phoenix do
ordain as follows:
Sec. /. That Sections 3, 4, 5, 6, z, s
and 10 of Ordinance Number 352 OF
the City of Phoenix entitled AN Ordi-
nance concerning the annual levy. as
sessment and collection OF CITY
Taxes" be, and the same are, hereby
repealed, and in substitution therefor
the following is hereby enacted.
Sec. 2. All taxes so levied shall have
the force and effect of judgment
against the persons and property as
sessed and taxed and shall be and cone
stitute a lien upon all the property.
real and personal, assessed and taxed
from and after the levy has been so
made. which lien shall constitute and
remain q lien until all such taxes. to-
gether with the percentage. penalties.
costs and charges for delinquencies
thereof, il any there be, shall be fully
paid or the properly has absolutely
vested in a purchaser, at a sale for
such taxes. percentage, penalties.
costs and charges. as hereinafter pro-
vided and shall have all the force and
effect given by virtue of Article XIII.
Section 3, OF the Act of the Thirteenth
Legislative Assembly of the Territory
of Arizona, entitled IAN Act to Amend
an Act to Incorporate the City of Phoe-
nix. approved February IS, 1884," and
approved March IL. 1885, and all Acts
amendatory thereof. and particularly
Chapter "a Of the Session Laws Of the
Twenty fourth Legislative Assembly
Of the Territory OF Arizona, entitled
AN Act to Repeal Paragraphs SIS.
SIC, ST.. SIS, 57s apd $50 Of Chapter
of Title XII of the Revised Statutes of
Arizona. 1901, entitled Cities and
Towns"
Real estate belonging to any person
liable to pay a personal property tax
shall be chargeable to the amount of
such personal property tax. together
with the percentage. penalties, costs
and charges of delinquencies. should
any there be, and such personal prop
erty tax shall be lien upon such
real estate from and after the levy
thereof.
Sec. 3. The City Assessor al Tax
Collector shall make the assessment of
all property subject TO taxation in the
City, of Phoenix. and shall prepare.
complete and file the assessment roll
thereof with the City Recorder of said
City by the first day of September of
each Gear. The manner and form of
making the assessment of taxes shall
conform as nearly as practicable tn
the laws of the Territory regarding
the assessment of taxes for county
and territorial purposes and all prop
erty shall be assessed at full cash
value. The Common Council shall sit
rs board of Equalization on the sec
ond Monday OF September of each
year and shall continue its session
from day to day until the business
thereof is disposed of. provided howev-
or, the said board shall not sit after
the cath day Of September in any year
except as in this section provided.
Such board of equalization shall have
the power to hear and determine
whether the assessed value of any
property is too small or too great and
may change and correct any valuation.
either increasing or diminishing such
valuation upon good grounds shown
therefor. whether such valuation was
fixed by the owner or assessor, but
VI Slltt
increase or add to the assessed valua-
ton Of any property on the assessment
roll, they shall direct the City Record
er to give notice to the person inter-
ested Of the day when they shall act in
the matter. allowing a reasonable time
for the appearance OF the person in
terested. Such notice shall be in writ
ing and may be delivered to the per-
son Interested personally or deposited
in the postoffice and addressed to him
at his last known address, postage
prepaid. on the hearing of any matter
before such board they may issue
process requiring the attendance of
any person to testify under oath con.
corning the value of the property in
question. Any person whose assessed
value of property was increased by the
board of equalization and not appear
ing before the board at its session in
September. may appear before the
Common Council at its first regular
meeting in october following. and IL
they make affidavit to the effect that
they had not notice of such increase of
valuation to the satisfaction of the
Common Council. then the Common
board of equalization and the person
SO filing his affidavit may be heard
concerning such increase of valuation
and the determination shall then be
final. The City Recorder shall enter
upon the assessment roll all changes
made by the board of equalization. The
City Assessor and Tax Collector shall
attend ally meetings of the board of
and he shall have the
right to produce evidence concerning
any question of the valuation of prop
erty and the board shall diligently in.
quire into the valuation of all prop.
erty in the city to the end that IL may
be assessed fairly and equitably and
at its full cash value. The
board may require the City Assessor
and Tax Collector to enter upon such |
roll and assess any prop |
erty which has not been assessed and |
the assessment and equalization so 1
made shall have the same force and |
effect as If made by the Assessor be- |
fore the delivery of the assessment !
roll to the City Recorder. After the |
board of equalization shall have |
closed its session the City Assessor |
and Tax Collector shall charge the |
taxes levied by this ordinance and as |
may be corrected by said board of |
against the names of each |
individual or piece of property. After {
the amount of tax is so added the as