Arizona republican., 1914-10-18
collect the said taxes.

perty assessed, and every tax que r upon improvements upon real pro b perty, whether assessed to the owner e of said real estate or assessed to I others than the owner of said real $ estate, is a lien upon the land ana improvements, which several liens attach as of the first Monday Tn
 January preceding the assessment
 and levy thereof. Every tax due
 upon personal property is a lien iuron said property and also upon
 the real property of the owner
 thereof, on, from and after the first
 Monday in January preceding the as
 sessment and levy thereof. And the liens hereby created are and small
 be first liens and prior and superlor !, to any and all liens heretofore or
 thereafter existing upon or attach ing to said property, except only liens thereon for state and county 5 taxes. and as to such tax liens shall 9 he equal and concurrent; and the !. liens hereby created shall continue and remain in full force and effect = until the full amount of taxes pen r alties. percentages, charges and costs r has been paid to the city, or until n the title to the property charged . with such lien has become finally 2 vested in the purchaser thereof un- It Ger proper sale, pursuant to Juoiciai e or other proceedings to enforce salu le lien. )t Sec. 8. The taxes on all personal 1r nronerty not secured by real proper r. D. tv shall be due and payable upon
 the assessment and levy thereon, anu x shall become delinquent ten days ne thereafter. The taxes on all personal ne property secured by real property IF. iand one-half of the taxes on all req ry property shall be due ana payaoi' he on the second Monday in Octopei b after the assessment and levy there of of and shall be delinquent on th' nd second Monday in November nex he thereafter at six o'clock p. m., ant or unless naid prior thereto fifteen pc of. cent will be added to the amour sh thereof as delinquent penalty, and all said one-half be not paid before LII er- second Monday in April foiiowlhs ion at six o'clock D. m., an addltloni on. five per cent. will be added theret lan The remaining one-hai oi u ili- taxes on all real property >"li oe eof and payable on the firSt MohuaS
 March after the assessment and lev 'oll, thereof, and shail peoon.e .,i, fo of- on the second Monday in April 10
 of lowing at six o'clock p. m, ana ui and less paid prior thereto five per cef ant will he added to the amount there rent as delinquent penalty.
 ,or- All taxes may be paid at the ur vail, the first installment, as herein pr .rtv vided becomes due and payable a tho ithe taxes on any particular med niece or parcel of land contained ,trol any assessment may be paiu se , or arateIv from the whole assessme nave if such lot, piece or parcel mas mo, senarate valuation on the assessmt cor- roll. hv paying the amount or ta'
 or fine oh such lot, piece or parcel, "
 in nroner proportion of the amou ,ioot due as taxes on personal prope tax and penalties, if any. And where re+o tract of land is assessed lh ehlii orit>y to one or more persons, ana raw of the land belongs to person more anpearing on the assessment 5 .,,l+ narson may pay his proportion ,or, tbe whole tax. together with Snn,- ner nroportion of the amounts st;fv as taxes on personal property ,duce penalties. if any.
 rac- Sec. g. The City Assessor and efore officio City Collector shall pro' 70 nv to collect by distress and sale ,oy,.r taxes due on personal property
 secured bv real es.ate, immedia
 honnDninU dellnQl V, ;c Such sale of personal property I SC of be at puoic auo'io''' I,ooo tho ct ,f notice of the time and place tile
 ,s given by not less than two pup ;, lions in the official newspaper. ho seiZing and selling personal prol III as provided in this section, the Assessor and ex-officio City
 1ector shall charge the sum of s ., dollars as costs of such sale, a provi- penaitv oi ohe pei ~ hooap,e e Re from ana ai'ei 'iie of
 linouent, and on payment ol ,sr,,a,t nrice bid for such property ah1
 oIass delivery thereof, together with ,.,or oe sale therefor executed by the |, sona City Assessor and eX-offlclo lue as Collector all ','ie a." o,,o,or ar of to small vest III tho PuA ,uo,ro5 of all claims, incumbrances ,d ex- liens, except liens for state ,enara- county taxes. From the money
 ceived by him from the sale o1 I, meet personal property, the City As'
 r,oot- land ex-officio City Collector n Nav nav to the City Treasurer in the amount of the taxes due thereo f os gether with all penalties percel III con and charges, and all moneys re to dav ing from the proceeds of said Q days after the payment of taxes, pc 7 prey ages, penalties and charges sh !, now returned to the owner, his he ,rt ra- lassigns. of the property so sol'
 shown until lawfully claimed shall . rod hv pcsited with the City Treasurer ,io City ject to the owner oieei' ,:. . , Com of personal property for delil ,tion of taxes as provided in this s
 nerson shall take place at the front l to be the City Hall of the City or # twice nix. and, except as herein oth
 notifi- provided,
 ar bv shall be conducted in acco
 United with the laws or 'ne 0 directed zona providing for the sale c of such sonal property for delinquent
 and county taxes. so far as tn ation of may be applicable.
 n sitting All taxes upon l@'i " and .f at the times herein provided,