Arizona republican., 1913-11-04

l 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 l 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 l Common Council of the City of 1 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
 least two consecutive weeks follow
 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 1 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 sc1 T 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- 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 taxes, together with the penalty.
 charges and interest, if any there be-
 
 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 9, 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. 57G. 577. 57S. 579 and 58O of Chapter of Title XI of the Re vised Statutes of Arizona. 1901. en- tftI-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 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 assessment roll thereof with the City Recorder of said City not later than the twenty-fifth day of October of p9a ha of making the assessment and taxes shall conform as nearly as practi- i cable to the laws of the State of Arizona regarding the assessment of taxes for County and State purposes, 1 and all property shall be assessed | at it's 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 l shall sit as a Board of Equalization 1 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 l 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 unless it is included in such adertised notice. A notification of said proposed raise shall be mail- l