Arizona republican., 1913-11-08

from each fund, and the total amount of public expenses and shall 1 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 l 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 ing the tentative adoption of such estimates, in a newspaper of general circulation in said City.
 | The Common Council shall meet 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 l 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 l shall not exceed the amounts speci- fled in such public estimate and in no event shall the aggregate amount
 
 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 1 the levy is made.
 Section 3. All taxes so levied shall ! hove the force and effect of judg- m.nt against the persons and prop 1 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. charges and interest, if any there be, 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 of Article XIII, Section 3 of the Act of the Thirteenth Legislative As sembly of the Territory of Arizona, entitled An Act to Amend an Act to Incorporate the City Of Phoenix" approved February 25. 1881, and ap proved March 11th, 1885. and all Acts amen latory thereof. and particularly Chapter 94 of the Session Laws of the TWenty-fOurth Legislative As sembly of the Territory of Arizona, entitled An Act to Repeal Para graphs 575. 576. 577. 57S. 579 and 5S0 of Chapter 9 of Title XI of the Re vised Statutes of Arizona. 1901. en- titl-d Cities and Towns" As also Senate Bill 9 of the Third Special Session of the First Legislature of the State of Arizona. entitled An Act Providing for the Levy and Col 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 interest, should any there be, and such personal property tax shall be lien upon such real estate from anl 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 assessment roll thereof with the City Recorder of suid City not later than the twenty-fifth day of October of each year. The manner and form of making the assessment and taxes 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, and all property shall be assessed at its full cash value in accordance with the aggregate valuation of any 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 tn power to hear and determine whether the assessed value of any property is too small or too great, l and make change and correct any l valuation. either increasing or de- 1 creasing such valuation upon good grounds shown therefor, whether such valuation was fixed by the own CT or assessor, but before the Board ] of Equalization shall increase or add | to the assessed valuation of any ! property on the assessment roll, it l shall cause this fact to be inserted l in the advertised notice hereinafter | 1a6 ho erixr lO,Jf ment can be raised by the Board of Equalization unless it is included in | such adertised notice. A notification l of said proposed raise shall be mail- ed to the one to whom said property 1 is assessed by the City Recorder.
 On the adjournment of the meet ing of said Board not later than the