Arizona republican., 1913-11-01


 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 or 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.
 l The estimates required in this Sec | tion, together with a notice that the 1 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 l 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
 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 | 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 I ha1 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 1 total sum levied and collected from all sources for all purposes during 1 the year next prior to that in which 1 the levy is made.
 Section g. All taxes so levied shall 1 have the force and effect of judg- 1 ment against the persons and prop 1 erty assessed and taxed, and shall l 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 i taxes, together with the penalty, | charges and interest if any there be.
 are all paid, or the property has l
 der a sale for taxes, and shall have
 the force and effect given by virtue l 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 l to Incorporate the City Of Phoenix, 1 approved February 25. 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. 576. SIT. 57S. 579 and 5SO of Chapter g of Title XI of the Re l vised Statutes of Arizona. 1901. en- titled Cities and Towns"\ As also
 Senate Bill p 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-
 ssh 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
 shall prepare, complete and file the
 assessment roll thereof with the City 1 Recorder of said City not later than
 the twenty-fifth day of October of
 each year. The manner and form
 of making the assessment and taxes
 shall conform nearly as practi-
 cable to the laws of the State of
 Arizona regarding the assessment of
 taxes for County and State purposes, at its full cash value in accordance
 and all property shall be assessed
 with the aggregate valuation of any 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 November in any year, except as in this Section provided. Such Boards Of Equalization shall have
 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, 1t
 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