Arizona republican., 1914-10-09

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-offcio City Collector shall report to the Commission the amount of taxes charged to the sail 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 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 rcctly 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 roI so corrected, to be certified to by the Mayor and redelivered to the 1 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.
 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 l ln 1 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 1 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 tife rules
 and procedure prescribed by law for
 the collection ofsdclinquent 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 appli- cable. and except as may he herein or 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 he
 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 be issued by the said City Assessor and -officio City Collector, and tha-, unless the property be redeemed from such sale within d period of six months, the City Assessor and
 ex-officio City Collector shall exc
 cute to the purchaser decd therefor. But no failure of the City Assess-
 or and ex-officio City Collector to 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 lceedings. shall invalidate any such proceedings or invalidatc 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 the 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 overchargc 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 sale of the property
 under such foreclosure: and all acts
 
 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-
 mont 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-
 tion. Such deed shall convey to the grantee an estate in fee simple, free and clear of all liens and incum IIrances. except liens for state an1 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 1t
 may be struck off and sold to 'he