Arizona republican., 1907-08-01

Collector shall make the assessment Of all property subject to taxation In the City of Phoenix. and shall prepare. complete and file the assessment roll thereof with the City Recorder or said City bv the first day of September Of each year. The manner and form of mSfing the assessment of taxes shaii conform as nearly as practlcaole |" the laws of the Territory regarding the assessment of taxes for county and territorial purposes and all prop erty shall be assessed at 1uli cdsh value. The Common Council snail sit as a board of Equalization on the sec ond Monday of September or each wear and shall continue it's session from day to day until the business thereof is disposed of. provided howes- or. 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 nave the mower to hear and determine
 whether the assessed value or any property is too small or too great ana may change and correct any Valua'loi' either increasing or diminishing such valuation upon good grounds sho"h therefor, whether such valuation was fixed by the owner or assessor Dut before the board of equalization Shali increase or add to the assessed Valua- tion of any property on the assessment roll. they shall direct the City Record- er to give notice tO the person inter- ested of the day when they shall act lh inc matter. allowing q reasonable tune for the appearance of the person ln- teres.ed. 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 or any person to testify under oath com corning the value of Sle property m question. Any person whose assesseu value of property was increased oy the board of equalization and not appear ing before the board at its session m September. may appear before the common Council at its first regular meeting in october following. and 1T they make affidavit to the effect that they had not notice of such increase or valuation to the satisfaction of the Common Council. then the Common | Council may resolve itself into a board of equalization and the person so filing his affidavit may be heard concerning such increase of valuation and the determination shall then be final. The City Recorder shall enter mon the assessment roll all changes made by the board of equalization. The | City Assessor and Tax Collector shall
 attend all meetings of the board oi ] equalization and he shall have the ! right to produce evidence concerning any question of the valualiun Of prop
 erty and the board shall diligently in- | uuire into the valuation of all prop .rty in the city to the end that 1t may
 be assessed fairly and equitably and
 assessed at its full cash value. The heard may require the City Assessor
 and Tax Collector to enter upon such
 assessment roll and assess any prop
 ertv which has not been assessed and the assessment and equalization SC made shall have the same force and
 effect as if made by the Assessor be- fore the delivery of the assessment roll to the City Recorder. After the board of equalization shall nave closed it's session the City Assessor and Tax Collector shall charge tn, taxes levied by this ordinance and a: may be corrected by said board ol equalization, against the names of eacf individual or piece of property Aftei the amount of tax is so added the as'
 sessment roll shall be called the "ta' roll of the City of Phoenix" and th'
 tax thereon charged shall continue t'
 be a lien on said property and shal
 be due and payable on the second Monday in october of each year. Int
 Mayor. by direction of the Common
 Council of said City shall annex t'
 said tax roll his warrant. attested bI
 the City Recorder and direct the City
 Assessor and Tax Collector of saiC
 City to collect the amount of taxes s'
 levied and imposed.
 If by the return of the City Assess
 or and Tax Collector to any such war
 rant. it shall appear that any taxe
 levied upon real estate remain unpai'
 on the third Monday in November O any year, an order shall be made b. the Common Council and entered Q record on the minutes thereof. deciar ing all such unpaid taxes delinquent and describing the premises on whiel . such taxes are delinquent with tn amount delinquent thereon, and shal direct the City Assessor and Tax Col lector to proceed to the collection O
 such delinquent taxes as hereinafte provided.
 Sec. 4. The City Assessor and Ia. Collector shall proceed to enforce tn ? payment of the taxes delinquent o 5 any real estate by suit in the Distric Court of Maricopa County. Arizon Territory and to enforce the lien of tn l City. and the City Attorney sha 7 prosecute suit for taxes under thi
 ordtnanoa uifhaut other cOmpensati tiO