Arizona republican., 1913-11-07

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 l 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.
 | 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 1 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 1 all sources for all purposes during l the year next prior to that in which
 the levy is made.
 1 Section 3. All taxes so levied shall
 hove 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 i 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 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 1 to Incorporate the City of Phoenix" ! approved February 25, 1881, and ap- proved March 11th, 1885. and all Acts 1 amenIatoIy 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. SIT. 57S. 579 and $50
 of Chapter g 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 f. The City Assessor and Tax Collector shall make the assess 1
 tion in the City of Phoenix. and shall prepare, complete and file the
 assessment roll thereof with the City 1 Recorder of Said City not later than 1 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 l 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 l with the aggregate valuation of any l 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 1 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, and make change and correct any valuation. either increasing or de- creasing such valuation upon goodj 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. On the adjournment of the meet