Arizona republican., 1913-11-05

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 1 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 ton, together with a notice that the Common Council of the City of i 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 i estimates, in a newspaper of general
 circulation in said City.
 The Common Council shall meet l on the week previous to the day on
 which they levy taxes, and at the
 time and place designated in said 1 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 i 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 1 the levy is made.
 Section 3. All taxes so levied shall have the force and effect of judg-
 m.nt 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 l 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 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 g, 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 lsembly of the Territory of Arizona, entitled An Act to Repeal Para graphs 575. 576. SIT. 57S. 579 and 580 of Chapter 9 of Title XT 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 1 tax shall be chargeable to the amount 1 of such personal property tax, to- gether with a penalty, charges and | interest, should any there be. and such personal property tax shall be
  and after the levy thereof.
 Section 4. The City Assessor and 1 Tax Collector shall make the assess l ment of all property subject to taxa ton in the City of Phoenix. and 1 shall prepare, complete and file the assessment roll thereof with the City l Recorder of said City not later than the twenty-fifth day of October of l each year. The manner and form of making the assessment and taxes 1 shall conform nearly practi- l 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 l at it's full cash value in accordance 1 with the aggregate valuation of any | class or classes of real or personal l property fixed by the State Tax 1 Commission. The Common Council l 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 1 business thereof is disposed of, pro- vided, however, the Board shall not i sit after the twenty-third day of l November in any year, except as
 in this Section provided. Such 1 Boards Of Equalization shall have 1 tn power to hear and determine 1 whether the assessed value of any | property is too small or too great, | and make change and correct any 1 valuation. either increasing or de- l creasing such valuation upon good i grounds shown therefor, whether | such valuation was fixed by the own 1 CT or assessor, but before the Board | of Equalization shall increase or add 1 to the assessed valuation of any property on the assessment roll, it | shall cause this fact to be inserted | in the advertised notice hereinafter l 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 l of said proposed raise shall be mail |
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