Arizona republican., 1912-10-03

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 Jan- uary of each year, and may be en- forced by actions in any court of competent jurisdiction to forecIose 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- tions 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
  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- ton, as 1t may be struck off and sold to the state when offered for sale for state and county taxes; and the con- mission shall have power to provide for the procedure to be followed in such sales to the city and redemp- tion 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 its 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 a proper city charge, 1t must be rejected; if 1t finds it to be a proper city charge, but greater amount than is due, the commission may allow the claim in i part, and order paid the portion al l lowed on the claimant filing his re- ceipt in full for his account If the | claimant is unwilling to receive such amount in full payment the commits sion may again consider the claim at the next regular session but not after wards. A claimant who is not satis- i 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 1 charter, or any ordinance of the com mission, or in favor of any officer who shall wilfully neglect or refuse to perform any of the duties Of his office
 The commission shall have power tC examine orally or otherwise on Oatt persons presenting any demand on the city, or the agent or attorney of sucf person or any other person. in order | to ascertain any facts necessary ol proper for them to know in order tC determine the allowance or disalloW. ance of such demand The city clerl shall administer all oaths required under this section, without charge Money shall be drawn from the trea- sury only upon warrants signed by the mayor and city clerk and claim: and demands against the city shal 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
 Section IA When the running ex- penses of the city have been placed on cash basis, warrants payable or demand shall be drawn upon tho treasurer. or against any funds in hi: hands, only when at the time of the drawing and issuing such warrants i there snail De sufficient money m lllt appropriate fund in the treasury tC pay said warrants
 Section 15. Every officer collecting or receiving any moneys belonging to or for the use of the city shal settle for the same with the city trea- surer on or before the last day ot each month, or at more frequent in tervals as may be directed by tho commission, and immediately pay tht same to the city treasurer, for the benefit of the funds to which sucf moneys severally belong. When th' last day of the month falls on Sun day or a legal holiday, the said nay ments shall be made on the next pre- ceding business day. The commis sion may provide, in it's discretion fol the deposit of the city moneys in banl in accordance with the state law. Section 16. The commission shal prescribe uniform forms of accounts which shall be observed by all officer! and departments of the city, Whicf receive or disburse moneys. When
 ever an act shall be passed by thu state legislature calling for uniform municipal reports, the city authori