Williams news., 1910-09-03

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 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 lien on all | the real and personal property and every part and parcel thereof owned by said person at the | time hereinbefore specified.
 Section 24, The term "real estate" whenever l 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 | 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 in 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 25. All taxable property must be
 assessed at its full cash value, as the term
 "cash value" whenever used in this ordinance l shall mean the amount at which the property
 would be taken in payment of a 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 it was owned or claimed
 and in whose possession or control it was at
 the time the council assessed said property, Eas hereinbefore provided, at twelve o'clock | noon of that day,
 Section 27. AS soon as the common council uho11 hou iad fovo in
 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 i 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 feet from the several persons named in said l 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 pnblish a notice specifying, first; that the duplicate assessment roll of the town for the year.. .(naming iD is now in his possession for the collection of the taxes levied Second, that taxes will be delinquent after the twenty first day of December thereafter and that 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 a 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 by 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 charged upon the assessment roll and it shall then and there become the duty of the Town | Attorney to prosecute an action in the proper courts against such tax collector and his sureties for the full amount on the Treasur. CTS books.
 Section S2. On the day aforesaid when said | taxes shall become delinquent as aforesaid, in each year the tax collector shall immediately after the close of his official business on that
 day enter upon the duplicate assessment roll an itemized statement of all taxes which have not been paid and shall immediately ascertain the total amount of taxes then delinquent, and shall then make out list of all persons and property, as hereinbefore directed, then owing any taxes which list shall be completed imme- adiately 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- | cil 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 Q9o7) of the Territory of Arizona, amending l certain provisions therein specified of Chapter
 nine (s), Title eleven Q), of the Revised
 Statutes of Arizona, of 1so1 entitled Cities and
 Towns, and the same is hereby adopt,d and | made part of this ordinance, for the purpose I of collecting delinquent taxes.
 | Section 34 Ordinance numbered thirty-three
 fS3) relating to the levy and collection of taxes, | and all ordinances and parts of ordinances in | conflict with the provisions of this ordinance
 are hereby repealed and this ordinance shall | take effect and be in force from and after its 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 l and signed this 22nd day of August, 1910. H. M. STARK, | Attest: Mayor of the Town of Williams.