Arizona republican., 1913-11-06

| 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 1 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 l the assessed value shall be the
 amount of the proposed raise.
 Each of these items shall be in
 separate columns, separated only by a line, the left hand one containing l the name, the next one the descrip- | tion, 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 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, 191- and ending June 30, 191-, 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- a which
 time and place they will take up,
 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 hearing. These as-
 sessnaents 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
 once each week until the meeting of the Board. Said Board of Equali-
 zation shall meet on the following ii st Monday in December, at 7:30 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 the Board. This publication so prov ed shall be conclusive in all cases that the ones named therein receiV- ed legal notice that the property therein described would be consider i ed bv the Board at it's meeting on the first Monday of December; that it would then decide whether the value thereof should or should not be raised, and that the | person owning the property and all others interested therein, have full ! to appear and resist such ] increase Said Board shall have the 1 power to issue compulsory notices 1 the attendance of any per son or persons whom they may sus- 1 Dect 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 IS to their determination only. It shall not thereafter be questioned by any tax payer in any proceeding involving the amount of taxes legally md 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 If the First Legislature of the State 1 ,f Arizona entitled: "An Act Pro 1iding for the Levy and Collection l of Taxes. etc"
 The City Recorder shall enter up on the Assessm ent Roll all changes made by the Board and the City A Assessor and Tax Collector shall at end all meetings of said Board and shall have the right to produce 7vidence concerning any question }f valuation of property and the Board shall diligently inquire into he valuation of all property of the City to the end that it may be as ,essed fairly and equitably and as ;essed at it's full cash value. The Board may require the City Assessor lnd Tax Collector to enter on such 4 assessment Roll and assess any property which has not been as- ,essed, and an assessment of equal zation so made shall have the same orce and effect as if made by the Assessor before the delivery of the assessment roll to the City Recorder.
 After the amount of tax is so add d. the Assessment Roll shall be .alled 'Tax Roll of the City of Phoenix" and the tax thereon charg- d shall continue to be a 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 lnnex to said tax roll his warrant
 ttested to by the City Recorder and lirect the City Assessor and Tax Collector of said City to Collect the mount of taxes so levied and inn posed.
 Section 5. If, by the return of the ,ity Assessor and Tax Collector of uch warrant. it shall appear that my taxes levied upon real estate emain unpaid on the third Monday