Arizona republican., 1913-10-31

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 and after the levy thereof.
 Section i. The City Assessor and
 Tax Collector shall make the a assess
 ment Of all property subject to taxa
 ton in the City of Phoenix. and
 shall prepare, complete and file the
 assessment roll thereof with the City
 Recorder of said City not later than
 the twenty-fift day of October Of
 each year. The manner and form
 of making the assessment and taxes
 shall conform as nearly practi-
 cable to the laws of the State of
 Arizona regarding the assessment of
 taxes for County and State purposes,
 a 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 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 ing of said Board not later than the twenty-fourth day of November of each year, the City Recorder shall cause to be published in the official newspaper of the City notice which shall be headed: Increased Assess 1 ments" Said notice shall then state as follows: At the November meet ting of the Common Council of the City of Phoenix, sitting as a Board of Equalization for the purpose of equaIizing City taxes for the City of Phoenix for the fiscal year commence 1 ing on the first day of July 191- and ending on the thirtieth day of June, 191-, said Board, with the then possessed by it. be- | lieve that the following assessments | on the following described property l are each too small, namely" and 1 then shall follow a list of all prop erty. the assessed value of which l the Board believed to be too small at it's November meeting. Said list 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 1 of the property that is thought by | the Board to be assessed too low, and ! opposite the description of the prop 1 erty shall follow the amount to 1 which it is assessed, and opposite l the assessed value shall be the i of the proposed raise
 Each of these items shall be in | columns separated only by i a line, the left hand one containing | the name the next one the descrip 1 tion, the next one the assessed value l 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 1 who are interested therein, are here l by notified that the Common Coun- 1 cil of the City of Phoenix, sitting as i a Board of Equalization, for the | purpose of equalizing the City taxes for the fiscal year commencing July 1, 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 t 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 a hearing. These as- sessments will be taken up by the Board and considered in the order IS they appear above unless, for