Daily Arizona silver belt., 1907-06-27
ORDINANCE NO. TwENTY-EIaHT

ORDINANCE NO. HEAVYWEIGHT An Ordinance for the Assessment, Equal
 ization, Levy and Collection of City
 Taxes for the City of Globe.
 Be it ordained by the Mayor and Common Council of the City of Globe:
 SECTION I.
 All property of every kind and nature whatsoever within said City of Globe, except such property as is, or may be, exempt from taxation under the laws of the Territory of Arizona, shall be subject to an annual tax.
 SECTION II.
 The Mayor and City Clerk shall, prior to the first Monday in May of each year, cause to be prepared suitable books for the use of the City Assessor, in which he shall enter the assessment rolls as herein provided, and said books shall contain suitable written heads to be ruled to conform with the form of the assessment roll as provided in this ordinance.
 SECTION III.
 The term lands or real estate, as used in this ordinance, shall be taken to mean and include the ownership or claim of possession of, or right of pos. session to any land within the City.
 SECTION W.
 All taxable property must be assessed at its full cash value. The term cash, whenever used in this ordinance, shall mean the amount at which the property would be taken in payment in a just debt due from a solvent debtor. Lands and improvements thereon shall be sep arately assessed. The laws of the Ter ritory of Arizona, regarding the manner of making county assessments, shall gov. ern the officers in making assessments under the terms of this ordinance, in So far as practicable, when it is not specially otherwise provided herein.
 SECTION V.
 Before assuming his duties, the City Assessor shall execute a bond to the City, with two or more sureties to be approved by the Common Council, in such sum as they shall require, condi. tioned for the faithful performance of his duties as City Assessor He shall also take and subscribe an oath of of flee, in form substantially as required by the County Assessor, and deposit the same with the City Clerk.
 SECTION VT.
 The City Assessor may appoint such deputy assessors as he may think nee. essary, subject to approval by the Com mon Council; such appointment shall be in writing and filed in the office of the City Clerk, and every deputy shall make oath in the same manner as the City Assessor, and file the same with the City Clerk. Such deputies when so quail. fed, shall possess the same powers in making assessments as their principal, but the City Assessor shall be respon. sible for their acts, and suit may be in. stituted on the Assessor s bond for the benefit of any person who may be az grieyed by the wrongful act of such assessor or his deputies. The Assessor and his deputies are hereby authorized to administer all oaths and affirmations contemplated by law in the discharge of their duties as such assessors.
 The compensation of such deputies shall be fixed and allowed by the Com. mon Council.
 SECTION VII.
 Between the first Monday in May and the first Monday in September of each year, the City Assessor shall ascer- tain by diligent inquiry and examina. tion all property in the said City, real or personal, subject to taxation and also the names of all persons, corporations, companies or firms, owning, claiming or having the possession or control thereof on the first day of May of said year, and shall then determine the full cash value of all such property and shall list and assess the same to the person, firm, corporation, association, or company, so owning the same. For the purpose of enabling the assessor to make such as. sessment, he shall demand from each person and firm and from the managing agent of each corporation, association or company within the City, statement under oath or affirmation, of all real estate and personal property within the City, owned or claimed by such person, firm, corporation, association or com pany. If any person, officer or agent shall neglect or refuse on demand of the assessor or his deputies to give under oath or affirmation the statement required in this section, or if the owner of any property not listed by another person shall be absent or unknown, the assessor shall fill out list for such per son, putting therein all taxable prop erty which he has reason to believe is owned by or is in the possession or con. trol of said person, afficer or agent lia- ble to taxation. If the name of such absent owner is known to the assessor the property shall be assessed in his, her or their name; if unknown to the assessor, the property shall be assessed to "unknown owners. :"
 SECTION VIII.
 It shall be the duty of every person owning or having charge of, or under his control, property in this city sub. ject to taxation and as in this ordin- ance provided, to make out and deliver to said assessor, prior to the first Mon day in September in each year, a cor rect list of the same as required by law.