Arizona republican., 1914-10-10

two publications, and the Commis- sion shall meet at it's 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- alton 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 may be, provided by state law for 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 i. The City Assessor and ex- officio City Collector, between the first Monday in January and 1he first Monday in May of each year, shall ascertain by diligent inquiry and 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
  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 or corporation. And he shall also have the power and authority to call upon any person, firm. association or cor poration. and upon any officer or 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 authority to examine any and all maps, draw ings, books, invoices. records, papers and documents belonging to such person, firm, association or corpora ton, 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 to administer oaths at aIs such ex- aminations.
 He shall also have power, and is hereby directed, at the expense Of the city. to make written request of, and to secure from, the County As sessor of Maricopa County, Arizona, complete certified copy of the County Assessors assessment roll, of both real and personal property. so far as such assessment roll pertains to property within the limits of the City of Phoenix. under the proyi- sions of paragraph 4S77 of the Re vised Statutes of Arizona, 1919.
 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- ton 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 dave 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 Com mission shall give notification of any proposed raise to each person whose assessment is proposed to be raised, by publishing at least twice in the official newspaper a notifi- cation of such proposed raise, or by sending him, through the United States postoffice, properly directed and stamped notification of such proposed raise.
 Sec 6. After the equalization of city taxes by the Commission sitting