Arizona republican., 1913-11-02

tain full and complete disclosure and statement of the contemplated l expenditures for the ensuing year l showing the amount to be expended l from each fund, and the tota amount of public expenses and shall enter the same on. the minutes of l 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 1 taxation, and the amount or amounts | nroposed to be raised by taxation upon the real and personal property 1 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 i 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 1 least two consecutive weeks follow ing the tentative adoption of such 1 estimates, in a newspaper of general
 circulation in said City.
 The Common Council shall meet 1 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 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.
 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
 amendatOry 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 580
 of Chapter of Title XI ot the Re-
 vised Statutes of Arizona. 1901. en-
 titled Cities and Towns" As also
 Senate Bill p 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
 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
 tfon in the City of Phoenix. and
 shall prepare complete and file the assessment roll thereof with the City
 I1or
 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,
 at it's full cash value in accordance
 and all property shall be assessed
 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 tWentythird day of November in any year, except as in this Section provided Such Boards Of Equalization shall have 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 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 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 ed to the one to whom said property is assessed by the City Recorder.