Arizona republican., 1914-10-15

oOoN to uC hHoWH dS tlc Udch ldA roll'; all of which shall be completed by the third Monday in April of each year. And on the third Monday in April of each year the City As sessor and ex-officio City Collector shall report to the Commission the amount of taxes charged to the said City Assessor and eX-officio City Collector during the year, the total collections for the year, the amounts of exemptions, refunds, errors and errors in the roll, and the total amount of the delinquent list as shown in said back tax roll. and tls said Commission shall examine and compare the delinquent list and back tax roll, and if any property has been assessed more than once, or if any property is not subject to tax ation, or if any property be incor- rectly described the said Commits sion shall correct such errors by the | best means in it's power and cause the delinquent list and back tax roll, so corrected, to be certified to by the Mayor and redelivered to the City Assessor and ex-officio City Collector. And it shall be the duty of the City Assessor and ex-officio City Collector to proceed to enforce the lien of the city therefor and thereon.
 1 Not earlier than thirty days nor later than sixty days after the cer- tification of the said delinquent list and back tax roll, as hereinbefore provided, suit shall be filed by the City Assessor and eX-officio City Collector in the Superior Court of the State of Arizona in and for the County of Maricopa, in the name of the City of Phoenix, to enforce pay ment of such delinquent taxes and to foreclose the lien of the city therefor; and it shall be the duty of the City Attorney to prepare all pleadings, papers and notices in all suits for the collection of delinquent taxes, and to prosecute the same to final determination. And the rules and procedure prescribed by law for the collection of delinquent state and county taxes and the enforcement of the lien of the state therefor and the foreclosure of said lien and the sale of property under judgment and the issuance of certificate of sale and the execution of deed pursuant to such sale. in the absence of re-
 demption within six months. shall apply to and govern all suits and proceedings for the collection of city delinquent taxes and the enforce ment of the lien of the city therefor so far as the same may be appll- cable, and except as may be herein or hereafter provided. Provided. however, that upon any foreclosure of any such tax lien the Court may provide in its judgment of foreclos- ure that the said property shall be sold by the City Assessor and ex
 officio City Collector instead of by the Sheriff of Maricopa County, and that the certificate of sale shall De issued by the said City Assessor and ex-officio City Collector, and tha,, unless the property be redeemed from such sale within a period of six months, the City Assessor and ex-officio City Collector shall exc cute to the purchaser deed therefor.
 But no failure of the City Assess
 or and eX-officio City Collector t0 ; properly return the delinquent list, and no irregularity in the assess ment or omissions in the same, or irregularity of any kind in the pro- ceedings shall invalidate any such proceedings or invalidate any title conveyed by any tax deed, nor shall any failure or neglect of any officer 1ff; of duties assigned to him or them on the day or within the time specified, work any invalidation of any pro- ceedings or of any such deed or sale, or affect the validity of the assess ment and levy of taxes or of tine judgment and sale by which the coi- lection of the same may be enforced. or in any manner affect the lien of the city upon such real estate for the delinquent taxes unpaid thereon, and no overcharge as to a part of taxes or of costs shall invalidate any proceedings for the collection of taxes or the foreclosure of the lien therefor, or a sale of the property under such foreclosure: and all acts of officers de facto shall be as valid as if they were officers de jure
 Any person entitled by law to re- deem property sold under execution may redeem such property from any tax sale at any time within six months after sale. by paying to the City Assessor and eX-officio City Collector the amount of said iudg- ment, taxes, charges penalties per centageS and costs. Should no re- demption be made within the period prescribed by law and this ordinance, deed shall issue to the purchaser at the end of such period of redemp- ton. Such deed shall convey to the grantee an estate in fee simple, free end clear of all liens and incum
 brances. except liens for state anl county taxes.
 Any deed issued pursuant to fore closure of any tax lien shall be pri- ma facie evidence of the regularity of any and all proceedings preceding and leading up to it's execution and delivery. and shall be conclusive evil dence of the truth of each and every recital therein contained
 Whenever any real estate is of fered for sale for city taxes due thereon, and there is no bidder there for, the same shall be struck off and sold to the city in like case, in like manner with like effect, and with like right of redemption as it may be struck off and sold to .he State when offered for sale for state