The border vidette., 1907-07-13
Collection of Delinquent Taxes.

collector to the tax warrant, as men, tioned ard provided for in Ordinance No. 54, it shall appear that any taxes levied upon real estate remain unpaid. an order shall be made by the Con- mon Council and entered of record on the minutes thereof, declaring all such unpaid taxes delinquent, and describing the premises on which such taxes are delinquent with the amount delinquent thereon, and shall direct the Collector to proceed to the col lection of such delinquent taxes as hereinafter provided.
 Section ,. The Tax Collector shall proceed to enforce the payment of the taxes delinquent on any real estate, by suit in the District court of the county in which such real estate is situated, which Court shall have juris- diction without regard to the amount sued for, to enforce the lien of the town; and for the purpose of prosecut- ing suit for taxes under this Ordinance, the collector with the approval of the Common Council, may employ such. counsel as he may deem necessary. who shall receive in any suit, such sum not exceeding twenty-five per cent, of the amount of the tax actually collected and paid into the treasury of the town, which sum shall be taxed as costs in the suit and collected as other costs, and no attorney shall receive any fee or compensation for such service ex cept as herein provided.
 Section. 3. All actions commenced under the provisions of this Ordinance shall be prosecuted ip the name of the Town of Nogales, Arizona, at the relation and to the use of the Tax Col lector for said town, and against the owners of the property; and all real estate owned by the same person, or persons, firm or corporation, may be included in one petition and in one count thereof, for the taxes for, all years for which taxes may be due and delinquent thereon; and the said petition shall show the different years for which taxes are due with the respective amounts due to each fund, all Of which shall be set forth in tax bill of said delinquent taxes, duly authenticated by certificate of tine Tax Collector and iied with the petition. and said tax bill so certified shall be prima facie evidence that the amount claimed in such suit is just and cor rect. All notices and processes in suit under this Ordinance shall be suec out and served in the same manner as in civil actions, and in case of suit against non-residents, unknown owners or other owners on which service can not be had in the ordinary way, the proceedings shall be the same as now provided by law civil actions affecting real or personal property. In all suits under this ordinance, the general laws of the Territory as to the practice and proceedings in civil cases shall apply, so far as applicable.
 Section f. The judgement, if against the defendant, shall describe the real estate upon which the taxes are found to be dne, shall state the amount of taxes and interest found to be due upon such real estate, and the year or years for which the same are due up to the rendition thereof, and shall decree that the lien of the town of Nc gales be enforced, and that the real estate or so much thereof as may be necessary to satisfy such judgement, interest and costs, be sold: and execu- tion shall be issued thereon, which shall be executed as in other cases Of judgement and execution, and such judgement shall be first lien upon such real estate.
 The Clerk of the District Court shall upon application of the Tax Col lector or his Attorney, issue :he ex- ecution herein provided for, describing the real estate named in the judge ment and directed to the sheriff, and commanding him to levy upon, ad- vertise and sell said real estate, or so much thereof as may be necessary to pay said Judgement and subsequent costs, the same as the Sheriff might do under ordinary execution.
 Section ,. The Sheriff shall execme to the purchaser of such real estate deed for the property sold, which deed shall be acknowledged before some of ficer authorized by law to take acknow- Judgements of deeds as in ordinary cases, and said oeed shall convey a title in fee to such purchaser of the | real estate therein described and shall | be conclusive evidence of title, and | that the matters and things therein l stated are true, and such deed shall be | prima facie evidence of the legality ] and regularity of all the proceedings | preceding the delivery thereof.
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