Arizona republican., 1912-10-05

It shall be the duty of the commits sion to provide that all money so
 transferred from the Cash Basis Fund
 shall be returned thereto before the
 end of the fiscal year.
 Section 12. All taxes assessed to- gether with any percentage imposed for delinquency and cost of collection
 shall Constitute liens on the property assessed; every tax on personal prop
 erty shall be a lien upon the real property of the owner thereof. The liens provided for in this section shall
 attach as of the first Monday in Ian
 uary of each year, and may be en- forced by actions in any court of
 competent jurisdiction to foreclose
 such liens, or by a sale of the proper ty affected and the execution and delivery of all necessary certificates and deeds therefor, under such regula- tlons as are now prescribed by Stat utes of Arizona for the foreclosure and collection of tax liens or under such regulations for the foreclosure and collection of tax liens as may hereafter be prescribed by the com
 mission by ordinance, power to pre- scribe which regulations is hereby given and vested in said commission. Provided, however, that when real es- tate is offered for sale for city taxes due thereon, and there is no bidder therefor, the same shall be struck off and sold to the city, in like case and in like manner and with like
 effect and with like right of redemp- tion, as it may be struck off and sold to the state when offered for sale for
 state and county taxes; and the com
 mission shall have power to provide for the procedure to be followed in such sales to the city and redemp- ton thereafter
 Section 13. The commission must not hear or consider any claim in
 favor of any one against the city, un-
 less an account, properly made out,
 giving all the items of the claim, duly
 verified as to it's correctness, and that
 the amount of the claim is justly
 due, is presented to the commission
 within six months after the last item
 of the account accrued, except claims
 of officers of the city for their sal
 aries When the commission finds
 that any claim presented is not pay
 able by the city, or is not proper
 city charge, it must be rejected; if
 it finds it to be a proper city charge
 but greater amount than is due the commission may allow the claim in
 part and order paid the portion al lowed on the claimant filing his re- ceipt in full for his account If the
 claimant is unwilling to receive such Iamount in full payment the commis- sion may again consider the claim at the next regular session but not after wards. A claimant who is not satis- fled with the rejection of his claim or
 demand, or the amount allowed him on his account may sue the city there
 for at any time within three months
 after final action of the commission, but not afterwards. No demand on
 the city shall be allowed by the com , mission in favor of any person in any manner indebted to the city, . without first deducting such indebt-
 edness. or in favor of any officer . whose accounts shall not have been
 rendered and approved or who shall have neglected or refused to make his ? official returns or reports in writing as required by the provisions of this charter, or any ordinance of the com-
 mission, or in favor of any officer who shall wlfully neglect or refuse
 to perform any of the duties of his office
 The commission shall have power to F examine orally or otherwise on oath , persons presenting any demand on the l city, or the agent or attorney of such person or any other person, in order to ascertain any facts necessary or
 proper for them to know in order to determine the allowance or disalloW- , ance of such demand The city clerk l-t, T , under this section, without charge. 1 Money shall be drawn from the trea-
 sury only upon warrants signed by the mayor and city clerk. and claims ! and demands against the city shall be paid only upon such claims and de-
 mands being duly allowed by the
 commission and upon warrants signed : by the mayor and city clerk therefor. l Section IA. When the running ex-
 penses of the city have been placed on a cash basis, warrants payable on l demand shall be drawn upon the l treasurer. or against any funds in his
 hands, only when at the time of the q drawing and issuing such warrants there shall be sufficient money in the 1 appropriate fund in the treasury to g pay said warrants.
 = OeCllOI b. ENeIy OIIlCeI COll6CllIS ] or receiving any moneys belonging to or for the use of the city shall settle for the same with the city trea- f surer on or before the last day of each month, or at more frequent in tervals as may be directed by the Q commission, and immediately pay the f same to the city treasurer, for the r benefit of the funds to which such g moneys severally belong. When the l last day of the month falls on Sun l day or a legal holiday, the said nay = ments shall be made on the next pre- s ceding business day. The commis 6 sion may provide, in its discretion for the deposit of the city moneys in bank
 in accordance with the state law. I | Section Is. The commission shall t prescribe uniform forms of accounts I which shall be observed by all officers , and departments of the city, which receive or disburse moneys. When g ever an act shall be passed by the state legislature calling for uniform municipal reports, the city authori- I | ties shall be governed thereby