Arizona republican., 1907-08-02

gether with the percentage. penalties
 costs and charges for deilnquehcles
 thereof, if any there be, shall be fuiiy paid or the property has absolutely
 vested in a purchaser, at sale TOT such taxes. percentage, penaltles' 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 An Act to Amend an Act to Incorporate the City of Phoe- nix. approved February %. 1ss1." and approved March II. 1885. and all Acts amendatOry thereof. and particularly Chapter 94 of the Session Laws of the Twenty tough Legislative Assembly of the Territory of Arizona, entitled An Act to Repeal Paragraphs 575. 576, 577, 51S. 579 and 5S0 of Chapter g of Title XI 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 a lien upon such real estate from and after the levy thereof.
 Sec. 3. The City Assessor and Tax Collector shall make the assessment of all property subject to taxation in the City of Phoenix. and shall prepare. ha thereof with the City Recorder of said City by the first day of September of each year. The manner and form or mixing the assessment of taxes shall conform as nearly as practicable to 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 as a 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- er. 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 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 whether such valuation was fixed by the owner or assessor. but before the board of equalization shall increase or add to the assessed valua- tion 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. cerning the value of <.le 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 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