The border vidette., 1907-04-20

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 Z. 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
| thereof. and shall list and assess the
corporation or association owning, or
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. It shall be the duty of the
Assessor to prepare tax list of assess
ment roll, alphabetically arranged, in
the books furnished him by the Com
mon Council for that purpose, in which
book or books shall be listed or assess
ed all the real and personal property
within the limits of the town, and in
which said book or books shall be set
down in Sepatate columns so as to ex-
hibit clearly and show readily, the
names of the taxable persons, firms,
companies or corporations owning pro-
perty, the real estate taxable to each,
described by metes and bounds, or by
common designation or name, the cash
value of said real estate, and of the i'm
provements thereon, the cash value of
all improvements on real stale where
the improvements are assessed to
others than the owner of said real
estate. the cash value of personal prop
erty, and the total value of all property
taxable to each.
Section 9. On or before the first
Monday III July in each year, the As
SCISSOR shall complete his tax list as
sessment roll and attach his certificate
thereto, and deliver it to the Town
Clerk who shall file the same in his Of
flee; and as soon as he receives said as
sessment roll, the Clerk shall give
notice of the fact by publication in some
newspaper published within the town
of Nogales, or in such other manner as
the Council may direct, and shall
specify in said notice the time of the
meeting of the Council as a Board OF
Equalization, and he shall keep the said
tax list or assessment roll open in his
office for public inspection.
EQUALIZATION OF TAXAs
Section 10. The Mayor and Common
Council of the Town of Nogales shall
constitute a Board of Equalization, of
which Board the Mayor shall be chair
man and the Town Clerk shall be Clerk.
The Board of Equalization shall meet
at the Council Chambers on the first
Monday of July of each year, and shall
continue in session from time to time
until the business of Equalization is
completed; provided, that it shall not
sit at it's J uly meeting after the twentieth
day of July, at which time it shall |
adjourn to meet on the third Monday |
of August following, at which meeting
it shall have the same powers 1t pos
sessed at its July meeting.
The Board of Equalization shall have |
power to determine whether the assess
ed value of any property is too small or
too great. and may change and correct |
any valuation either by adding thereto |
or by deducting therefrOm, if the sum fix
ed in the aSSeSsm % ent roll is too small or |
too great, whethef the said sum was fix
ed by the owner or by the assessor; and |
if the Board of Equalization shall find ii |
necessary to add to the assessed valua- |
tion of any property on the assessment |
roll, they shall direct their Clerk to
give notice to the party interested by |
letter deposited in The postotfice with |
the postage prepaid thereon, directed |
to the owner of said property at his |
last known place of residence, or to his !
resident agent if there be one, notifying |
such owner of the proposed increase in |
his assessment, and that the Board of
Eq ualization will meet on the third |
of August following to act in
that case. The Board of Equalization
are hereby empowered to issue com
pulsory process and require the attend
lnce of any person or persons whom
they may believe have knowledge of the
value or of the amount Of such taxable
property and examine such person or
persons under oath in relation thereto.
4 failure to attend upon being SO sum
noned may be punished by fine not ex
,eeding ten dollars or by Imprisonment
n the county or town jail not EXCEED
ng ten days.
Section IL. The Board of Equaliza-
ion shall keep record Of its proceed
ngs and record therein all its proceed
ngs and all actions taken in the change
# any valuation of property on the as
eSsment roll.
Section II. ANY person. firm or cor
,oration who is dissatisfied with the
mount of his, her or its assess ment as
ixed by the Board of Equalization may
ppeal from the action of said Board to
he District Court of the county Cf
santa Cruz, rovided such appeal shall
,e taken within twenty days after the
d djournment of saiG Board of Equaliza-
ion. Such appeal shall be takcn in
he same manner and nnder the same
as provided by Paragraph ,
SI5 of the Revised Statutes OF Arizona, ,
90i, for appeals from the action of the
'ounty Board of Equalization and said
1910 is hel eby made to APP
ly to and goI Crn appeals under this
rdinance. ,
+ the assessment roll is completed. an I
Il