Williams news., 1910-09-10

| 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 2S. Where a person, firm, corpora | tion or company, is the owner of real or per sonal property or both, every tax levied l 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 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 1t is hereby declared to mean and include all prop erty whatsoever kind or nature nor included | in the term real estate 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 it's full cash value, as the term
 leash 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 it 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 1,orr iad ftof 6ad 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 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 publish a 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 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 1 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 sI. If any tax collector shall within | reasonable time sfter demand upon him by | the common council refuse or wilfully neglect to make the payments or settlements with the l treasurer and common council of the town, as | by ordinance required, he and his sureties 1 shall be deemed to be in default and shall tt 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 l Attorney to prosecute an action in the proper courts against such tax collector and his sureties for the full amount on the Treasur. | er's books. Section 32. On the day aforesaid when said | taxes shall become delinquent as aforesaid, in l each year the tax collector shall immediately | after the close of his official business on that | day enter the ia ro1l 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 1 any taxes, which list shall be oompleted imme. | diately 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 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 93. That Chapter ninety-four (94l, of | the session laws of nineteen hundred-seven q90O, of the Territory of Arizona, amending certain provisions therein specified, of Chapter nine (9), Title eleven (11), of the Revised | Statutes of Arizona, of 1901, entitled Cities and Towns, and the same is hereby adopt.d and made part of this ordinance, for the purpose of collecting delinquent taxes.
 Section34. Ordinance numbered thirty-three (33) 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 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.
 H. M. STARK,