Arizona republican., 1907-08-03

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 upon the assessment roll all changes made ty the board of equalization The City Assessor and Tax Collector shall attend all meetings of the board of equalization and he shall have the right to produce evidence concerning any question of the valuation of prop erty and the board shall diligently in- nuire into the valuation of all prop- erty in the city to the end that It may be assessed fairly and equitably and assessed at its full cash value. The board may require the City Assessor and Tax Collector to enter upon such assessment roll and assess any prop erty which has not been assessed and the assessment and equalization so 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 have closed its session the City Assessor and Tax Collector shall charge the taxes levied by this ordinance and as may he corrected by said board Of equalization, against the names Of each individual or piece of property After the arno6nt of tax is so added the as- sessment roll shall be called the tax roll of the City of Phoenix" and the tax thereon charged shall continue to be a lien on said property and shall he due and payable on the second Monday in october of each year. The Mayor, by direction of the Common Council of said City shall annex to said tax roll his warrant. attestad by the City Recorder and direct the City Assessor and Tax Collector of said City to collect the amount of taxes SO 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 taxes levied upon real estate remain unpaid on the third Monday in November of any year. an order shall be made by the Common Council and entered of record on the minutes thereof, declar- ing all such unpaid taxes delinquent and describing the premises on which such taxes are delinquent with the amount delinquent thereon. and shall direct the City Assessor and Tax Col lector to proceed to the collection of such delinquent taxes as hereinafter provided.
 Sec. 4. The City Assessor and Tax Collector shall proceed to enforce the payment of the taxes delinquent on any real estate by suit in the District Court of Maricopa County. Arizona Territory and to enforce the lien of the City. and the City Attorney shall prosecute suit for taxes under this ordinance. without other compensation than his regular salary. All actions commenced under the provisions of this ordinance shall be prosecuted In the name of the Common Council of the City of Phoenix at the relation and to the use of the City Assessor and Tax Collector of the City of Phoenix and against the owners of the property. and all real estate owned by the same person. persons. firm, or corporation may be included in one petition and one count thereof for the l taxes for all years for which taxes may be due and delinquent thereon. and said petition shall show the differ | ent years for which taxes are due with the respective amounts due to each fund. all of which shall be set forth in the tax bill of said delinquent 1 taxes, duly authenticated by certifi- cate of the City Assessor and Tax Collector and filed with the Detition.
 Sec. ,. Any persons. firm or corpo- ration interested sin. or the owEer of, any real estate upon which the taxes have become delinquent may, before suit is brought. redeem such real es- tate from the lien thereon by paying to the City Assessor and Tax Col | lector the amount of the original taxes charged against such real estate. with