Arizona republican., 1913-11-01

shall be made out with the name of the one to whom the property is as- sessed, at the left hand side. Oppo- site the name will be a description of the property that is thought by the Board to be assessed too low. and opposite the description of the prop erty shall follow the amount to which it is assessed, and opposite the assessed value shall be the amount of the proposed raise.
 | Each of these items shall be in separate columns, separated only by 1 a line, the left hand one containing 1 the name, the next one the descrip- l ton, the next one the assessed value and the last one the amount of the | proposed raise. The names in said notice shall be arranged alphabeti- cally
 At the end of the list shall be added this further notice: 'The ow- ners of the above property and all who are interested therein, are here 1 by notified that the Common Coun- cil of the City of Phoenix, sitting as a Board of Equalization, for the purpose of equalizing the City taxes for the fiscal year commencing July | l, will meet at the Council Chambers | in the City Hall of the City of | Phoenix, State of Arizona, at 7:30 o'clock in the afternoon of the first Monday in December, 191- at which time and place they will take up, i consider and determine whether the assessments above specified, or any | of them, shall be increased; when and where you can be present with such witnesses as you may bring and be given a hearing. These as sessments will be taken up by the Board and considered in the order as they appear above unless, for good cause being shown. the time is extended in any case"
 This notice shall be signed by the | City Recorder and shall be published 1 once each week until the meeting of the Board. Said Board of Equali- | Zation shall meet on the following first Monday in December, at 7:30 i o'clock in the afternoon at their 1 office It shall at once proceed with the consideration of the assessments specified in the advertised notice and as part of their proceedings, proof of the publication of said advertised notice shall be made and filed with | 1 ed shall be conclusive in all cases | that the ones named therein receiv | ed legal notice that the property 1 therein described would be consider l ed by the Board at it's meeting on 1 the first Monday of December; that 1 it would then decide whether the 1 assessed value thereof should or should not be raised, and that the person owning the property and all others interested therein, have full authority to appear and resist such i increase. Said Board shall have the | power to issue compulsory notices compelling the attendance of any per son or persons whom they may sus- pect of being possessed of knowledge of the value as well as of the amount Of such property and exam inc them under oath in relation thereto
 The decision of the Board as to whether the assessed value of any property shall be increased, and if so, to what amount, shall be final as to their determination only. It shall not thereafter be questioned by any tax payer in any proceeding involving the amount of taxes legally and equitably du on said property unless an appeal is taken to the | Courts as provided in Senate Bill No p of the Third Special Session
 of the First Legislature of the State of Arizona entitled: "An Act Pro- viding for the Levy and Collection of Taxes, etc"
 The City Recorder shall enter up-
 on the Assessment Roll all changes made by the Board and the City Assessor and Tax Collector shall at
 tend all meetings of said Board and
 shall have the right to produce
 evidence concerning any question
 of valuation of property and the
 Board shall diligently inquire into the valuation of all property of the City to the end that it may be as sessed fairly and equitably and as-
 sessed at it's full cash value. The
 Board may require the City Assessor and Tax Collector to enter on such Assessment Roll and assess any
 property which has not been as-
 sessed, and an assessment of equal
 fzation so made shall have the same
 force and effect as if made by the
 Assessor before the delivery of the
 Ia assessment roll to the City Recorder
 After the amount of tax is so add
 ed, the Assessment Roll shall be
 called "Tax Roll of the City of Phoenix, and the tax IHeTeoH chdl s
 ed shall continue to be lien on the
 said property and shall be due and
 payable on the second Monday of
 December in each year.
 The Mayor, by direction of the
 Common Council of said City shall
 annex to said tax roll his warrant F attested to by the City Recorder and : direct the City Assessor and Tax
 Collector of said City to Collect the
 amount of taxes so levied and inn
 posed.
 Section 5. If, by the return of the
 City Assessor and Tax Collector of
 such warrant, it shall appear that