Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1907-07-25

1 cal anu COutinuC It's SCooiohi
from day to day until the business
thereof is disposed of. provided howev-
er, the said board shall not sit after
the cath 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
! 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 ina
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 ofIthe 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 i'm 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
hoard 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 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 II may
be assessed fairly and equitably and
assessed at its full cash value. The
bosrd 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 IL 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 OF 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 tn
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
IL by the return of the City Assess
or and Tax Collector to any such war
rant. ii 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 |
any 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 !
commenced 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 |
by the same person. persons. firm. or
corporation may be included in one
petition and one count thereof for the |
taxes for all years for which taxes 1
may be due and delinquent thereon,
and said petition shall show the differ
ent years for which taxes are due |
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 Detition.
Sec. 5. Any persons. firm or corpo-
ration Interested in, or the owner 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
to the City Assessor and Tax Col
lector the amount Of the original taxes
charged against such real estate, with
interest thereon at the rate of one per
cent Il per cent? per month from the
time said taxes have become delin-
quent, and any party interested in
.,.al.