Arizona republican., 1907-07-26

/ remain lien until all such taxes. to-
gether with the percentage. penalties,
costs and charges for delinquencies
thereof, IL any there be, shall be fully
paid or the property has absolutely
| vested in a purchaser, at sale TOT
such taxes. percentage, penalties,
costs and charges, as hereinafter pro-
vided and shall have all the force and
effect given by virtue of Article XIII,
Section 3, of the Act of the Thirteenth
| Legislative Assembly of the Territory
of Arizona, entitled AN Act to Amend
an Act to Incorporate the City of Phoe-
nix, approved February IS, 1881" and
approved March IL, 1885, and all Acts
amendatory thereof. and particularly
Chapter "a of the Session Laws Of the
Twenty fourth Legislative Assembly
Of the Territory Of Arizona. entitled
"Ah Act to Repeal Paragraphs SIS,
$40, 577, SIS, 579 apd $50 Of Chapter 8
Of Title XI Of the Revised Statutes Of
| Arizona, 1901, entitled Cities and
Tr'ns."
| Real estate belonging to any person
liable to pay a personal property tax
shall be chargeable to the amount of
such personal property tax. together
|
and charges of delinquencies. should
any there be. and such personal prop
erty tax shall be a lien upon such
real estate from and after the levy
| thereof.
Sec. 3. The City Assessor 40 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 of said
| City by the first day of September OF
each Gear. The manner and form OF
making the assessment of taxes shall
conform as nearly as practicable to
! 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 howey-
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
may 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
| fnnral or add IN tho a assessed y1lIIn .
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 in
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 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 bv the board Of equalization. The
| City Assessor ard 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 IL may
be assessed fairly and equitably and
assessed at its full cash value. The
board may require the City Assessor
land Tax Collector to enter upon such
assessment roll and assess any prop
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
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
equalization, 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 a 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.
IL 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
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