Arizona republican., 1914-10-05

ele ltNN, assessment ana cOllectlOH 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 Tn 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 he 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 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 corpora tion 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 o1 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 authorits to examine any and all maps, draw ings. books, invoices, records, paper. and documents belonging to su,i person, firm, association or corpora.
 tion, and shall have power to sum
 mon witnesses to appear and testify and to compel them to prOduc,
 maps, drawings, books, invoices, rec
 ords, papers and documents befor
 him, at a time and place to be D!
 him appointed, and shall have powe
 to administer oaths at all such ex
 aminations.
 He shall also nave power and i hereby directed, at the expense 0
 the city, to make written request oi and to secure from, the County As
 sessor of Maricopa County, Arizona a complete certified copy of th County Assessors assessment roll, Q
 both real and personal property, S far as such assessment roll pertain to property within the limits of tn City of Phoenix, under the provi
 sions of paragraph 4S77 of the Re
 vised Statutes of Arizona, 1913.
 And. where by law the assessmen of any particular property or clas
 of property within the city is author ized or directed to be made by som state officer or officers, the value a so fixed by such state officer or of ficers may be accepted and followe by the said City Assessor and ex officiO City Collector in the prepara
 tiOn of said assessment roll.
 | Sec. ,. The Commission shall mee at the usual place of holding meet ings on the second Monday in Ma
 of each year, at ten o'clock in tn forenoon of said day, and sit as
 Board of Equalization, and shall con
 tinue in session from day to da 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 show in the assessment roll prepared b the City Assessor and ex-officio Cit, Collector; provided, that the Com
 mission shall give a notification 0 any proposed raise to each persol
 whose assessment is proposed to b
 raised, by publishing at least twic in the official newspaper a notifi
 cation of such proposed raise, or b sending him, through the Unite,
 States postoffice. properly direct9 and stamped. a notification of sucl
 proposed raise.
 Sec. G. After the equalization o city taxes by the Commission sittin
 as Board of Equalization, and af ter the adoption of the ordinanc
 making the tax levy for the fisca year, the assessment roll, as equal ized, shall be delivered to the Cit Clerk to compute and carry out tn
 amount of tax so levied upon eacl
 parcel of property contained in sai l assessment roll, and the said Cit
 carry out thereon the taxes so levied
 and shall certify the same as tn
 assessment roll of the city, am thereupon shall deliver the said as sessment roll, so certified, to tn Commission, and when the same i
 adopted by the said Commission a the tax roll, the Mayor shall attacI
 his warrant thereto, authorizing tn City Assessor and ex-officio Cit 1 Collector to collect the taxes therein and the said warrant shall be tn authority of the City Assessor an
 ex- officio City Collector to procee , to collect the said taxes.
 Sec. '. Every tax due upon req property is lien against the pro perty assessed, and every tax du upon improvements upon real pro perty, whether assessed to the owne of said real estate or assessed t