Arizona republican., 1913-11-06

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 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
 
 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- mont against the persons and prop erty assessed and taxed, and shall be. and constitute a lien upon all 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. l 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 l
  of Article XIII, Section of the Act l of the Thirteenth Legislative As i sembly Of the Territory of Arizona. entitled An Act to Amend an Act -o Incorporate the City Of Phoenix approved February 9. 1881, and ap- proved March 11th, 1885. and all Acts thereof. and particularly Chapter 94 of the Session Laws of he Twenty Legislative As sembly of the Territory of Arizona, entitled An Act to Repeal Para graphs 575. 57G. SIT. 578. 579 and 58O )f Chapter of Title XI of the Re tised Statutes of Arizona. 1901. en- it'd Cities and Towns" As also Senate Bill 9 of the Third Special Session of the First Legislature of he State of Arizona. entitled An Act Providing for the Levy and Col ection of Taxes. etc.
 Real estate belonging to any per son liable to pay a personal property ax shall be chargeable to the amount # such personal property tax. to- sether with a penalty, charges and interest, should any there be. and ;uch personal property tax shall be lien upon such real estate from md after the levy thereof
 Section 1. The City Assessor and Tax Collector shall make the assess nent of all property subject to taxa ion in the City of Phoenix. and haH prepare, complete and file the assessment roll thereof with the City Recorder of said City not later than he tWenty-fifth day of October of -ach year. The manner and form # making the assessment and taxes hall conform as nearly as practi- able to the laws of the State of Arizona regarding the assessment of axes for County and State purposes, md all property shall be assessed 1t it's full cash value in accordance with the aggregate valuation of any /: fixed by the State Tax The Common Council hail sit as a Board of Equalization n the second Wednesday of Novem- ,er of each year and shall continue ts session from day to day until the business thereof is disposed of, pro- 'ided, however. the Board shall not it after the twenty-third day of , November in any year, except as n this Section provided. Such ( Boards of Equalization shall have h power to hear and determine whether the assessed value of any property is too small or too great, nd make change and correct any ( aluation. either increasing or de- ;; reasing such valuation upon good rounds shown therefor, whether ( uch valuation was fixed by the own r or assessor, but before the Board z f Equalization shall increase or add ! O the assessed valuation of any roperty on the assessment roll. it ( fn ha 1 1 :. n the advertised notice hereinafter . rovided to be given, but no assess r 1ent can be raised by the Board of ( Equalization unless it is included in s uch adertised notice A notification C f said proposed raise shall be mail ! q to the one to whom said property U assessed LN the CitN Rncnrder S