Arizona republican., 1913-11-03

tain a full and complete disclosure and statement of the contemplated expenditures for the ensuing year, showing the amount to be expended from each fund, and the total amount of public expenses and shall enter the same on the minutes of said Council with the estimates of the previous year.
 Said statement shall also contain an estimate of the receipts for the previous and ensuing year from sources other than direct property taxation, and the amount or amounts proposed to be raised by taxation upon the real and personal property of said City.
 The estimates required in this Sec tion, together with a notice that the Common Council of the City of Phoenix will meet on the twenty ninth day of November 1913, for the purpose of making tax levies as set forth in said estimates, naming the time and place of holding such meeting, shall be published for at least two consecutive weeks follow ing the tentative adoption of such estimates, in a newspaper of general circulation in said City.
 
 on the week previous to the day on which they levy taxes, and at the time and place designated in said notice, when and where City tax payers shall be heard in favor of or against any proposed tax levies. When such hearing shall have been concluded, the Common Council shall adopt the estimate as finally deter mined upon. All taxes shall be lev jed or voted in specific sums and shall not exceed the amounts speci- fled in such public estimate and in no event shall the aggregate amount 1 of taxes to be raised exceed ten per ] cent greater in amount than the | total sum levied and collected from | all sources for all purposes during
 the year next prior to that in which
 the levy is made.
 Section 3. All taxes so levied shall ! have the force and effect of judg-
 mvnt against the persons and prop | erty assessed and taxed, and shall | be, and constitute a lien upon all property, real and personal, assessed
 and taxed from and after the levy
 so made, which lien shall constitute and remain a lien until all such
 taxes, together with the penalty. l
 are all paid, or the property has
 absolutely vested in a purchaser un- der a sale for taxes, and shall have
 the force and effect given by virtue l of Article XIII, Section of the Act
 of the Thirteenth Legislative As
 sembly of the Territory of Arizona, entitled An Act to Amend an Act 1 to Incorporate the City of Phoenix approved February 25, 1881, and ap- proved March 11th, 1885. and all Acts
 amendatory thereof. and particularly 1 Chapter 94 of the Session Laws of l the Twenty fourth Legislative As 1 sembly of the Territory of Arizona, entitled An Act to Repeal Para l graphs 575. 576. SIT. 57S. 579 and 5S0 | of Chapter 9 of Title XXI of the Re
 vised Statutes of Arizona. 1901. en-
 titled Cities and Towns" As also
 Senate Bill 22 of the Third Special
 Session of the First Legislature of
 the State of Arizona. entitled An
 Act Providing for the Levy and Col l lection of Taxes, etc.
 Real estate belonging to any per
 son liable to pay a personal property | tax shall be chargeable to the amount
 of such personal property tax, to- gether with a penalty, charges and 1 interest, should any there be, and
 such personal property tax shall be a lien upon such real estate from and after the levy thereof.
 | Section 4 The City Assessor. and Tax Collector shall make the assess
 ment of all property subject to taxa tion in the City of Phoenix. and shall prepare, complete and file the 1 assessment roll thereof with the City Recorder of said City not later than the twenty-fifth day of October of 1 each year. The manner and form
 of making the assessment and taxes 1 shall conform as nearly as practi- | cable to the laws of the State of Arizona regarding the assessment of taxes for County and State purposes at it's full cash value in accordance ] and all property shall be assessed
 with the aggregate valuation of any 1 class or classes of real or personal property fixed by the State Tax | Commission. The Common Council shall sit as a Board of Equalization on the second Wednesday of NOvem- Der of each year and shall continue | it's session from day to day until the | business thereof is disposed of, pro vided, however, the Board shall not | sit after the twenty third day of November in any year. except as in this Section provided. Such Boards of Equalization shall have 1 the power to hear and determine whether the assessed value of any property is too small or too great, and make change and correct any valuation. either increasing or de- creasing such valuation upon good grounds shown therefor, whether such valuation was fixed by the own h,,4 hn V6 of Equalization shall increase or add to the assessed valuation of any property on the assessment roll, it shall cause this fact to be inserted in the advertised notice hereinafter provided to be given, but no assess ment can be raised by the Board of Equalization unless it is included in such adertised notice. A notification of said proposed raise shall be mail