The border vidette., 1907-04-27


mon Council for that p1rpose in which
book or books shall be fstod or ASSESS
ed all the real and personal property
within the limits of the town, and in
which said book or books shall be set
down in sepatate columns so as to ex-
hibit clearly and show readily, the
names of the taxable persons, firms,
companies or corporations owning pro-
perty, the real estate taxable to each,
described by metes and bounds, or by
common designation or name. the cash
value OF said real estate, and of the i'm
provements thereon, the cash value OF
all improvements on real Stale where
the improvements are assessed to.
others than the owner of said real
estate. the cash value of personal prop
erty, and the total value of all property
taxable to each.
Section D.. On or before the first
Monday III July in each year, the As
SCISSOR shall complete his tax list as
sessment roll and attach his certificate
thereto, and deliver it to the Town
Clerk who shall file the same in his Of
flee; and as soon as he receives said as
sessment roll, the Clerk shall give.
notice of the fact by publication in some
newspaper published within the town
the Council may direct, and shalli
specify in said notice the time OF the
meeting OF the Council as a Board of
Equalization, and he shall keep the said
tax list assessment roll open in his.
Office for public inspection.
EQUALIZATION OF TAXAs
Section 10. The Mayor and Common
Council of the Town of Nogales shall
constitute Board of Equalization, of
which Board the Mayor shall be chair
man and the Town Clerk shall be Clerk
The Board of Equalization shall meet
at the Council Chambers on the first
Monday of July of each year, and shall
continue i'll session from time to time
until the business of Equalization Is
completed; provided, that it shall not
sit at it's ] uly meeting after the twentieth
day of July, at which time it shall
adjourn to meet on the third Monday
of August following, at which meeting
it shall have the same powers 1t pos
sessed at its July meeting.
The Board of Equalization shall have
power to determiRe whether the assess
ed value of any property is too small or
too great. and may change and correct
any valuation either by adding thereto
or by deducting therefrom, if the sum fix
ed in the assessor ant roll Is too small or
too great whether the said sum was fix
ed by the owner or by the assessor; and
if the Board of Equalization shall find it
necessary to add to the assessed vnlua-
tion of any property on the assessment
roll, they shall direct their Clerk to
give notice to the party interested by
letter deposited in the postoffice with
the postage prepaid thereon, directed
to the owner of said property at his
last known place of residence, or to his
resident agent if there be one, notifying
such owner of the proposed increase in
his assessment, and that the Board of
Eq ualization will meet on the third
OF August following to act in
that case. The Board of Equalization
are hereby empowered to issue com
pulsory process and require the attend
ance of any person or persons whom
they may believe have knowledge OF the
value or of the amount of such taxable
and examine such person or
per sons under oath in relation thereto.
A failure to attend upon being so sum-
noned may be punished by fine not ex-
ceeding ten dollars or by Imprisonment
in the county or town jail not exceed
ng ten days.
Section H. The Board of Equaliza-
tion shall keep a record of IFS proceed
ngs and record therein all it's proceed
ings and all actions taken in the change
Of any valuation OF property on the as
5eSsment roll.
Section IL. Any person, firm or cor
poration who is dissatisfied with the
amount of his, her or its assessment as
fixed by the Board of Equalization may
appeal from the action of said Board to
the District Court of the county of
Santa Cruz, provided such appeal shall
be taken within twenty days after the
ad jourpment of said Board of EqualiZa-
tion. Such appeal shall be taken in
the same manner and under the same
as provided by Paragraph
iS15 of the Revised Statutes Of Arizona,
1901, for appeals from tho action OF the
County Board of Equalization. and said
1910 is hereby made to APP
ply TO and go1ern appeals under This
ordinance.
Section IL. When the equalization
Of the assessment roll is conhple ed, an
order shall be entered approving the
same: and the Common Council shall
thereupon, by ordinance. order or re-
solution. levy such sums of money aS
may be sufficient for the purposes for
which taxes are herein authorized 20
De levied. not exceeding the rate of
aXation hereinbefOre named. speci-
wing the purposes for which the same
ire levied, and directing warrant to
De issued for the collection thereof.
Section Il. AS soon as the Common
Iouncil shall have levied the taxes as
lereinbefore provided. they shall
.ause II copy of said assessment roll to
De made to he called the duplicate
roll" showing the descrip-
ion of real estate, the value of said
zeal estate. the value of personal pro-
DertN, the total value Of all properly
md the tax assessed 10 each person,
persons, firm or corporation. The
-'lerk shall Immediately annex thereto
warrant. signed by the Mayor and
which shall be attestcd by the Town
;lerk. commanding the Tax Collector
% collecr from the different owners of
as shown by said assessment
.Oll, the sum mentioned in the last