Arizona republican., 1914-10-11

enter the same alphabetically in book to be known as the back tax
 roll; all of which shall be completed
 each year And on the third Monday | Tn April of each year the City As
 sessor and eX-officio City Collector | shall report to the Commission the Eamount of taxes charged to the said ] City Assessor and eX-officio City Collector during the year, thestotal collections for the year. the an~unts
 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 the 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 ro.l.
 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 1 thereon.
 Not earlier than thirty days nor | later than sixty days after the cer- tiflcation of the. said delinquent list and back tax roll as hereinbefore provided, suit shall be filed by the i City Assessor and ex-officio City 1 Collector in the Superior Court of
 the State of Arizona in and for the 1 County of Maricopa, in the name of | the City of Phoenix to enforce pay
 ment of such delinquent taxes and 1 to forecrose 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 1 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 appli- cable, and except as may be herein OF hereafter provided Provided. however, that upon any foreclosure of any such tax lien the Court may provide in it's 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 unless the property be redeemed from such sale within a period pf
 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 to properly return the delinquent lis:.
 and no irregularity in the assess ment or omissions in the same, 9r 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 or officers to perform any of the
 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 tho
 Judgment and sale by which the co-
 lection of the same may be enforced,
 or in any manner affect the lien Of
 the city upon such real estate far 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 judg- 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 and clear of all liens and incum brances. except liens for state and county taxes.
 Any deed issued pursuant to fore closure of any tax lien shall be pr- 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 evi- 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