Arizona republican., 1907-08-02

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 ths assessment roll all changes
 made by 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
 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
 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 If 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 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 se 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 sanl faf fa hxr in hn fri 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 i 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 I by the same person. persons. firm. or | may be included in one | petition and one count thereof for the | 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 I with the respective amounts due to | each fund. all of which shall be set | forth in the tax bill of said delinquent | taxes. duly authenticated by certifi- ! cate of the City Assessor and Tax | Collector and filed with the petition.
 Sec. 5. Any persons. firm or, cOrpo- ! interested n nr 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 l to the City Assessor and Tax Col |
 ector the amount of the original taxes charged against such real estate, with