Williams news., 1910-09-17

property, real and persona 10 pc leVleu TOT the various purposes aforesaid. and said council shall cause to be prepared suitable books to be used by the assessor and for his use in which | he shall enter the assessment rolls with proper indices, properly headed and ruled.
 Section 23. Where person, firm, corpora | tion or company, is the owner of real or per sOnal property or both. every tax levied thereon, under the provisions or authority of this ordidance. is hereby made A lien on all the real and personal property and every part and parcel thereof owned by said person at the | time hereinbefore specified.
 Section A, The term "real estate" whenever used in this ordidance shall be taken to mean and include the ownership of, or claim to- or possession of, or right or possession to, land within the town, and the claim by possession l of any person, firm, company. corporation or | association. to any land shall be listed under the head of real estate and the term personal property wherever used in this ordinance | shall be deemed and taken to mean and it is | hereby declared to mean and include all prop erty whatsoever kind or nature nor included 'n the term real estate. as said term is defined and intended to mean in this section. When ever solvent debts are assessed the person as- sessed may deduct therefrom his liabilities. Section g. All tsxable property must be | assessed at it's full cash value. as the term | "rash value" whenever used in this ordinance
 shall mean the amount at which the property | would be taken in payment of just debt due from a solvent debtor. Land and improve
 ments thereon shall be separately assessed. Section 26. Said property to be assessed to the person by whom 1t was owned or claimed | and in whose possession or control it was at
 the time the council assessed said property, | as hereinbefore provided, at twelve o'clock | noon of that day,
 Section 27. As soon as the common council
 shall have levied the taxes as provided in this ordinance it shall add up the columns of val | uation and enter the total valuation of each description of property on the roll and shall cause true copy of said assessment roll to be made. to be styled "duplicate assessment roll" with totals of taxes to each person or name, carried out in separate money columns
 and shall carefully foot up the several taxes ! therein levied and shall forthwith deliver to the tax collector said duplicate assessment roll. The clerk shall annex thereto immedi-
 ately under his hand and attested by him
 warrant commanding the tax collector to col lect from the several persons named in said roll the several sums mentioned in the last
 column of such roll opposite their respective
 names forthwith and not later than the twenty first day of December next thereafter.
 Section 2S. The duplicate assessmeet roll,
 with the warrant of the clerk thereto attached,
 shall be full and sufficient authority for the
 collector to collect the taxes thereon levied.
 Section 29. The collector, immediately upon
 receipt of the duplicate assessment roll, must
 nnblish notice specifying, first; that the
 duplicate assessment roll of the town for the
 year. .... naming it) is now in his possession
 for the collection of the taxes levied. Second,
 that taxes will be delinquent after the twenty
 Rrof of nbar on1 Vhaf
 unless paid on that day or prior thereto five
 per cent will be added to the amount of said
 taxes as a penalty, and suit brought in the court for their collection. Third, the time and
 place at which payment of taxes may be made.
 Section 30. The tax collector shall have the
 power of appointing one or more deputies
 with the advice and consent of the common council to aid in his official duties, and for
 whose official conduct shall be responsible on
 his bond. The tax collector and such deputies
 or deputy shall take the oath of office required
 by this ordinance and which. with the official
 bond of the collector. shall be filed and re-
 corded in the office of the clerk.
 Section 31. If any tax collector shall within q reasonable time after demand upon him by
 the common council, refuse or wilfully neglect
 to make the payments or settlements with the
 treasurer and common council of the town, as
 ny ordinance required, he and his sureties
 shall be deemed to be in default and shall be
 held liable to pay the full amount of taxes
 'harged upon the assessment roll; and it shall
 then and there become the duty of the Town
 Attorney to prosecute an action in the proper
 'ourts against such tax collector and his
 sureties for the full amount on the Treasur. CTS books.
 Section 32. On the day aforesaid when said
 taxes shall become delinquent, as aforesaid, in
 n1, -I-- k~1.~
 fter the close of his official business on that
 lay enter upon the duplicate assessment roll
 m itemized statement of all taxes which have
 not been paid and shall immediately ascertain
 the total amount of taxes then delinql. .ent, and
 shall then make out a list of all persons and
 property, as hereinbefore directed, then owing
 any taxes, which list shall be completed imme-
 iiately and which list shall be known and
 treated as the delinquent list; and to enable
 the tax collector to make out said delinquent
 list all taxes received by him on the delinquent
 assessment roll after that date shall be re-
 ceived with all the penalties attached in all respect the same as when the delinquent sales have been made. Provided the common coun- oil may extend the time when taxes become delinquent at any meeting held prior to the time of delinquency mentioned in said war rant.
 Section 33. That Chapter ninety-four (94) of the session laws of nineteen hundred-seven tl9o7), of the Territory of Arizona, amending certain provisions therein specified, of Chapter nine (9), Title eleven (l1), of the Revised Statutes of Arizona, of 1901, entitled Cities and Towns, and the same is hereby adopted and made part of this ordinance, for theApurpose of collecting delinquent taxes.
 Sections 34. Ordinance numbered thirty-three
 f33) relating to the levy and collection of taxes and all ordinances and parts of ordinonces in conflict with the provisions of this ordinance are hereby repealed and this ordinance shall
 take effect and be in force from and after it's passage and publication.
 Passed by the Mayor and Common Council of the Town of Williams, this 22nd day of August 1910, and presented to the Mayor for his approval and signature and by him approved and signed this 22nd day of August 1910.