Arizona republican., 1914-10-15
, collect the said taxes


 perty assessed, and every tax due
 upon improvements upon real pro- lperty, whether assessed to the owner of said real estate or assessed to
 estate, is a lien upon the land and
 improvements, which several liens
 attach as of the first Monday m
 January preceding the assessment
 and levy thereof. Every tax due
 upon personal property is a lien
 upon said property and also upon
 the real property of the owner
 thereof on, from and after the first Monday in January preceding the as
 sessment and levy thereof. And the
 liens hereby created are and shall
 be first liens and prior and superior
 to any and all liens heretofore or thereafter existing upon or attach ing to said property, except only liens thereon for state and county taxes, and as to such tax liens shall be equal and concurrent; and the lliens hereby created shall continue and remain in full force and effect
 until the full amount of taxes, pen
 alties, percentages. charges and costs has been paid to the city, or until
 the title to the property charged
 with such lien has become finally vested in the purchaser thereof un- der proper sale, pursuant to judicial or other proceedings to enforce said lien.
 rhn fnv vn n property not secured by real proper Ity shall be due and payable upon the assessment and levy thereof, and shall , become delinquent ten days thereafter. The taxes on all personal property secured by real property,
 and one-half of the taxes on all real property, shall be due and payable
 on the second Monday in october
 after the assessment and levy there
 of and shall be delinquent on the second Monday in November next
 thereafter at six o'clock p. m, and
 unless paid prior thereto fifteen per cent will be added to the amount
 thereof as delinquent penalty, and if
 said one-half be not paid before the
 second Monday in April following, l at six o'clock p. m., an additional
 five per cent. will be added thereto The remaining onehalf of the
 taxes on all real property will be due and payable on the first Monday in
 March after the assessment and levy thereof, and shall become delinquent
 on the second Monday in April fol- [ lowing al six o'clock D.. m., and un- less paid prior thereto five per cent will be added to the amount thereof as delinquent penalty.
 All taxes may be paid at the time | the first installment, as herein pro- vided, becomes due and payable, and , the taxes on any particular lot l piece or parcel of land contained ir l any assessment may be paid sep r arately from the whole assessment ? if such lot, piece or parcel has separate valuation on the assessment roll by paying the amount of taxes due on such lot. piece or parcel. witf proper proportion of the amounts t due as taxes on personai property and penalties, if any. And where z tract of land is assessed in entiret,
  of the land belongs to a person no 5 appearing on the assessment, sucl I person may pay his proportion O. the whole tax, together with a pro per proportion of the amounts duo as taxes on personal property ano } penalties, if any.
 Sec. g. The City Assessor and ex- } officio City Collector shall proceed 7 1 to collect by distress and sale al r taxes due on personal property not secured by real estate, immediately
 upon the same becoming delinquent Such sale of personal property must be at public auction, after one weeks
 notice of the time and place thereof . given by not less than two publica
 tions in the official newspaper. Fol , seizing and selling personal property f as provided in this section, the City , Assessor and eX-officio City Col , lector shall charge the sum of three , dollars as costs of such sale, and 2 from and after the same became de-
 linquent, and on payment of the price bid for such property and the delivery thereof, together with a oil of sale therefor executed by the said . City Assessor and ex-officio City , Collector, all title and interest there to shall vest in the purchaser, free I of all claims, membranes and liens, except liens for state ant county taxes. From the moneys re-
 Ceived by him from the sale of sucl | personal property. the City Assessor and ex-officio City Collector shal , pay to the City Treasurer the , amount of the taxes due thereon, to gether with all penalties percentages and charges. and all moneys remain ing from the proceeds of said sale : after the payment of taxes, percent ages, penalties and charges, shall bt returned to the owner, his heirs ol assigns, of the property so sold, and I until lawfully claimed shall be de- 7 pcsited with the City Treasurer su5- ject to the owners order. All sales : of personal property for delinquent taxes, as provided in this section l shall take place at the front door of . the City Hall of the City of Phoe- nix. and, except as herein otherwise
 provided,
 shall be conducted in accordance l with the laws of the State of Ari- zona providing for the sale of per- sonal property for delinquent state
 and county taxes. so far as the same may be applicable.
 , All taxes upon real estate not paid : at the times herein provided, and :.i , taxes upon personal property secured