The border vidette. (Nogales, Ariz.) 1894-1934, 1907-04-13

y
SCISSOR shall complete his tax list or 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 ms
| 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 To-. The Mayor and Common
Council OF the Town OF Nogales shall
| constitute 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 III session from time to time
until the business of Equalization is
completed; provided, that it shall not
sit at its July 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
OF by deducting therefrom, il the sum fix
ed in the assessmen roll is too small or
| too great, w wherheT the said sum was fix
ed by the owner or by the assessor; and
| if the Board of Equalization shall find it
necessary - add to the assessed valua-
tion OF any property on the assessment
,.o1 ohol
give notice to the party interested by
letter deposited in the postoffice 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
Monday of August following to act in
that case. The Board of Equalization
are hereby empowered to issue com
pulsory process and require the attend
ance 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.
A failure to attend upon being so sum-
moned may be punished by a4ine not eA-
ceeding ten dollars or by Imprisonment
in the county or town Jail not exceed
ing ten days.
Section H. The Board OF Equaliza-
tion shall keep a record of its proceed
ings and record therein all its proceed
ings and all actions taken in the change
of any valuation of property on the as
sessment roll.
Section IL. Any person, firm or COR
poration who is dissatisfied with the
amount of his, her or its assessment as
fixed by the Board of Eq ualizatiOn may
appeal from the action OF said Board to
ho NJ ~
Santa Cruz, provided such appeal shall
be taken within twenty days after the
ad adjournment of said Board of Equaliza-
tion. Such appeal shall be taken in
the same manner and under the same
conditions rs provided by Paragraph
1915 of the Revised Statutes of Arizona,
1901, for appeals from the action of the
County Board of Eq qualization and said
paragraph 1876 is hereby made to ap-
ply to and go.ern appeals under this
ordinance.
Section 13. When the equalization
of the assessment roll is completed, an
order shall be entered approving the
same: and the Common Council shall
thereupon, by ordinance, order or re-
solution, levy such sums of money as
may be sufficient for the purposes for
which taxes are herein authorized TO
be levied, not exceeding the rate of
taxation hereinbefOre named, Speci-
flying the purposes for which the same
are levied, ald directing warrant to
be issued for the collection thereof
Section IA. AS soon as the Common
Council shall have levied the taxes as
hereinbefOre provided, they shall
cause Il copy of said assessment roll to
be made to be called the duplicate
assessment roll" showing the descrip-
ton of real estate, the value of said
real estate. the value of personal pro-
perty, the total value of all property
and the tax assessed to each person.
persons, irm or corporation. The
Clerk shall Immediately annex thereto
warrant. signed by the Mayor and
which shall be atteSted by the Town
Clerk. commanding the Tax Collector
to collect from the different owners OF
property as shown by said assessment
roll, the sum mentioned in the last
column of said roll opposite their
respective names on or before the
thereafter, at which time the Tax
said warrant. The duplicate assess
ment roll shall be delivered to the
Tax Collector on Or before the third
Monday in September.
The duplicate assessment rOll,''
with the said warrant thereto annex
ed shall be full and sufficient aut hority
for the Collector to collect the taxes
therein levied.
Section IL. The form of warrant to
the Tax Collector for the collection of
taxes shall be substantially as follows:
The Tax Collector of the Town of
NogaleS is hereby commanded to col
lect from the several persons named
in the said 1up1jcate assessment roll