Arizona republican., 1907-08-03

pether with the percentage. penaities' costs and charges for deiinquehcleS
 thereof, if any there be, shall De fuiiy
 paid or the property has aosoiuteN vested in a purchaser, at sale TOT
 such taxes. percentage, penaities' costs and charges. as hereinafter pro vided and shall have all the force ana effect given by virtue of Article XII.
 Section 3. of the Act of the Thirteenth Legislative Assembly of the Territory of Arizona. entitled An Act to Amend an Act to Incorporate the City of Phoe- nix. approved February 25, 1SS1.' and approved March II, 1885. and all Acts amendatory thereof. and particularly chapter s4 of the Session Laws of the
 Twenty-fouIth Legislative Assembly of the Territory of Arizona, entitled
 An Act to Repeal Paragraphs o'o, 576. SIT, 57S, 579 and 5S0 of Chapter
 of Title XI of the Revised Statutes or
 Arizona, 1901, entitled Cities ana | 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 a lien upon such
 real estate from and after the levy
 thereof.
 l Sec. 3. The City Assessor and Tax Collector shall make the assessment or 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 or each year. The manner and form or mSIing the assessment of taxes shall conform as nearly as practicable to the laws of the Territory regarding the assessment of taxes for county a nd territorial purposes and all prop erty shall be assessed at full cash
 value. The Common Council shall sit
 as a board of Equalization on the sec ond Monday of September of each year and shall continue it's session from day to day until the business thereof is disposed of. provided howev- CT. the said board shall not sit after the 24th day of September in any year except as in this section provided Such board of equalization shall have l tne power tO icdi anu uOtSi hishN 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 | before the board of equalization shall increase or add to the assessed valua- ton of any property on the assessment
 roll. they shall direct the City Record- CT 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- l corning the value of <.le property in l 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 it's first regular
 meeting in october following. and if
 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