Arizona republican., 1914-10-14

property within the city. Said bud get shall be published in the official newspaper of the city for at least two publications, and the Commis- sion shall meet at its usual place of holding meetings, not later than the second Tuesday in July, when and where any taxpayer who may appear shall be heard in favor of or against any proposed tax levies and upon such hearing the Commission may modify or amend any item or items of expenditure in said proposed budget, and after the conclusion of such hearing the Commission shall adopt said proposed budget, as fin ally corrected, as the city budget for the ensuing year.
 Sec. 3. The Commission shall fin ally adopt, not later than the third Tuesday in July, an ordinance levy ing upon the assessed valuation of all the property within the city, sub
 ject to taxation, a rate of taxation upon every hundred dollars of valu- ation sufficient to raise the amounts estimated in the annual budget to be required to be raised by taxation. And except as herein otherwise pro- vided, the rules, practices and pro- cedure which now are, or hereafter the levy, assessment and collection of state and county taxes, shall gov ern and control the corresponding city officials in the levy, assessment and collection of city taxes of the
 City of Phoenix, so far as the same are, or may be, applicable and not in conflict with the city charter or
 any ordinance of the City of Phoe- nix
 Sec. 4. The City Assessor and ex- officio City Collector between the
 first Monday in January and rhe
 first Monday in May of each year, shall ascertain by dligent inquiry land examination all property in the city. real personal and mixed, sub
 ject to taxation; also the names of all persons, firms, associations and
 corporations owning or claiming the
 same or any interest therein, or
 having possession or control thereof and shall determine the full cash
 value of all such property, and shall
 list and assess the same to the per-
 son, firm, association or corporation
 owing or having the possession charge or control thereof, and shall prepare, complete and file for equali- zation an assessment roll thereof with the Commission
 In preparing said assessment roll the said City Assessor and ex-of- officio City Collector may demand of
 each person, firm, association and corporation, and from the president cashier, treasurer or managing agent
 of every firm, association and cor poration a correct list, under oath or affirmation, of all the property real, personal and mixed, within the City of Phoenix, owned or claimed by, or in the possession or control of such person, firm, association ol corporation. And he shall also have the power and authority to call upor any person, firm, association or cor poration. and upon any officer ol agent in charge thereof, for any in formation bearing upon the subject of the valuation of the list of tax able property or pertaining thereto and the further power and authoritS to examine any and all maps, draw ings, books, invoices, records, papers and documents belonging to suef person, firm, association or corpora tion, and shall have power to sum-
 mon witnesses to appear and testify and to compel them to produce
 maps, drawings. books. invoices, rec ords, papers and documents before him. at a time and place to be by
 him appointed and shall have power 10 administer oaths at all such ex- aminations.
 He shall also have power, and is 1 hereby directed, at the expense oi 1 the city, to make written request of and to secure from, the County As sessOr of Marcopa County, Arizona, complete certified copy of the County Assessors assessment roll, oi both real and personal property, sl l far as such assessment roll pertains to property within the limits of the | City of Phoenix, under the provi-
 sions of paragraph 4S77 of the Re vised Statutes of Arizona, 1913.
 And, where by law the assessment
 of any particular property or class of property within the city is author ized or directed to be made by some state officer or officers, the value as
 so fixed by such state officer or of ficers may be accepted and followed by the said City Assessor and ex-
 officio City Collector in the prepara- tion of said assessment roll.
 Sec ,. The Commission shall meet
 at the usual place of holding meet ings on the second Monday in May
 of each year, at ten o'clock in the forenoon of said day, and sit as a Board of Equalization, and shall con tinue in session from day to day for twenty days, at least five days
 published notice thereof being prev
 iously given. It shall have full pow
 CT to correct, modify strike out, re- duce or raise any assessment shown
 in the assessment roll prepared by the City Assessor and ex-officio City Collector; provided, that the Con- mission shall give a notification of any proposed raise to each person whose assessment is proposed to be