Arizona republican., 1914-10-12


 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 I ing upon the assessal valuation of all the property within the city, sub 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 pre- 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 nf RJt of hA 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. f. 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 dligent inquiry
 and examination all property in the city, real, personal and mixed, sub :. ject to taxation; also the names Of lall persons, firms, associations and
 corporations owning or claiming the same or any interest therein, or having possession or control thereof, land shall determine the full cash value of all such property, and shall list and assess the same to the per lSOn, firm, association or corporation
 owing or having the possession,
 charge or control thereof, and shall tprepare. 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 teach 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 sub feet
  } able property or pertaining thereto l 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 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 time and place to be ny him appointed, and shall have power to administer oaths at all such eX l aminations.
 He shall also nave 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, a complete certified copy of the County Assessors assessment roll, of
 both real and personal property. SD 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 Com 7 mission shall give a notification of any proposed raise to each person | whose assessment is proposed to be raised, by publishing at least twice !, in the official newspaper d notifi- cation of such proposed raise. or bv sending him. through the United