The border vidette., 1907-04-27
ORDINANCE No. 54
To Provide Revenue for the Town of
NOgaIes, Arizona.

collected annually upon all the real and
personal property within tho town of
Nogales, Arizona, a tax of not exceed
ing twenty mills on each dollar of the
assessed value of such real aud personal
property, as shown by the equaIized as
sessment roll of the current year. of
which not exceeding four az mills shall
be for paying salaries of officers and
for defraying the ordinary and con-
tingent expenses of the town, not ex-
eeeding twelve mills for the purpose of
constructing and repairing the streets,
sewers, sidewalks, crosswalks, cross
ing, brid ges, culverts, avenues, alleys
and public grounds within said town,
and not exceeding four ~ mills for
defraying the interest OF the public
debt of the town.
Section 2. Nothing in this ordinance
shall be construed to require or permit
double taxation, and all property situat-
ed within said town shall be subject to
taxation, except such as is exempt
therefrom by virtue of the Statute law
of the Territory of Arizona; and the
rules and the regulations of the Ter
ritorial Statutes governing the assess
ment of real and personal property and
of shares of stock in corporations, by
the County Assessor, and all proceed
ings Hereunder, shall govern the as
sessment of taxes under this ordinance,
the town assessor, for the purposes of
such assessment, being clothed with
the same powers under this ordinance,
as are given to the county assessor
under said statutes.
Section 3. At their regular monthly
meeting on the first Monday of April in
each year, the Common Council shall
appoint an assessor to assess the pro-
perty situated within the town for the
purposes of taxation for the ensuing
year, and snail nix the compensation of
such assessor. The assessor shall hold
his Office for the term of one year.
Section 4. Before entering upon the
duties of his Office, the assessor shall
execute a bond with two or more
sureties. to the town of Nogales, in
such penal sum as the Common Coun-
bond shall be approved by the Council
and shall be fled in the office of the
Town Clerk The condition of the
bond shall be that the said Assessor
shall we'll, traly and faithfully in all
things, perform and execute the duties
of his Office as required by law and the
ordinances of said town, during his
in office, without fear or
favor, fraud, deceit or oppression, and
shall pay over all monies which may
come into his hands as such Assessor,
to the Treasurer of the ON, taking
his receipt for the same.
Section 3. Before proceeding to
assess the taxable property of the town,
the Assessor shall take and subscribe
to an oath, which oath shall be sub
stantially in the following form:
Territory of Arizona.
County of Santa Cruz,
l do solemnly swear that 1 will we'll
and truly discharge the duties of AS
SCISSOR of the town of Nogales, Arizona,
and will to the best of my ability. truly
and faithfully, assess without favor or
partially all the taxable property of
said town at its just cash value.
Section g. The Assessor may ap-
point one or more deputies, whose ap-
pointment shall be in writing and filed
in tho Office of the Town Clerk. Amy
deputy, before proceeding to act, shall
take the oath of Office prescribed for
the assessor and file the same with the
Clerk, and such deputy when SO quail
fled shall! possess the same powers as
his principal, but the Assessor shall be
responsible for all acts of his deputy,
and for his compensation, which in no
case shall be come charge against the |
town. The Assessor and his deputy are
hereby authorized to administer all |
oaths and affirmations contemplated by |
low or by this ordinance, in the dis |
charge of their several duties.
Section I. Between the first Monday !
in April and the first Monday in June !
Of each year, the Assessor shall asccr- |
tain by diligent inquiry and examina- |
ton, all property in said town. real and |
personal, subject TO taxation, and also |
the names of all person, firms, com !
panies and corporations owing, claim |
ing or having possession or control /!
same to the person. firm, company, I
having the possession, custody or con- |
troll thereof. and generally, in assess
ing and listing, shall be governed by |
the general rules governing the assess |
ing and listing of property for the |
purpose of taxation.
Section s. 1t shall be the duty of the |
Assessor to prepare 4 tax list OF assess