Arizona republican., 1912-09-21

as nearly as possible on a cash basis. It shall be the duty of the commis-
 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 1 assessed; every tax on personal prop i eftE shall be lien upon the real ! property of the owner thereof The i liens provided for in this section shall
 attach as of the first Monday in Jan
 uary of each year, and may be en- 1 forced by actions in any court of 1 competent jurisdiction to foreclose such liens, or by a sale of the proper l ty affected and the execution and 1 delivery of all necessary certificates
 and deeds therefor, under such reguIa-
 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-
 
 given and vested in said commission. Provided, however, that when real as- 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- 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 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 a proper city charge. it must be rejected: if it finds it to he a proper city charge, but q 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 l claimant is unwilling to receive such amount 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 1 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 iR any manner indebted to the city without first deducting such indebt- 1 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 i 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 to i examine orally or otherwise on oath i persons presenting any demand on the
 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- i ance of such demand. The city clerk shall administer all oaths required under this section. without charge 1 Money shall be drawn from the trea
 sury only upon warrants signed by 1 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 1 commission and upon warrants signed 1 by the mayor and city clerk therefor,
 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 treasurer or against any funds in his hands, only when at the time of the
 drawing and issuing such warrants there shall be sufficient money in the
 appropriate fund in the treasury to
 pay said warrants.
 Section 15. Every officer collecting i or receiving any moneys belonging i to or for the use of the city shall
 settle for the same with the city trea-
 surer on or before the last day of i each month, or at more frequent in | tervals as may be directed by the 1 commission, and immediately pay the
 same to the city treasurer for the benefit of the funds to which such moneys severally belong. When the 1 last day of the month falls on Sun day or a legal holiday. the said pay ments shall be made on the next pre-
 ceding business day. The commits
 sion may provide in its discretion for
 the deposit of the city moneys in bank in accordance with the state law.
 Section 16 The commission shall prescribe uniform forms of accounts
 which shall be observed by all officers
 and departments of the city, which receive or disburse moneys. When
 ever an act shall be passed by the
 state legislature calling for uniform
 municipal reports, the city authori- ties shall be governed thereby.