Arizona republican., 1907-07-31

Sec. 8. The City Assessor and Tax
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 by the first day of September OF
each year. The manner and form OF
mSaking the assessment of taxes sha1
conform as nearly as practicaoie 10
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 oath 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
NAV change and correct any valuation.
either increasing or diminishing such
valuation upon good grounds shown
therefor, whether such valuation was
fixed by the owner or assessor, but
before the board of equalization shall
increase or add to the assessed valua-
ton 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 in
the matter, allowing a reasonable time
for the appearance Of the person en-
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.
corning the value of the 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 II
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
Council may resolve itself into a
board of equalization and the person
so filling 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 hvi 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
quire into the valuation of all prop
erty in the city to the end that 1t 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
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 this delivery Of the assessment
roll to the City Recorder. After the
beard OF equalization shall have
closed its session the City Assessor
and Tax Collector shall charge the
taxes levied by this ordinance and as
may be corrected by said board of
against the names of each
individual or piece of property. After
the amount 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 lien on said property and shall
be 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, attested 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.
II 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
ector 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
my 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