Arizona republican., 1914-10-09

two publications, and the Commits
 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-
 ation 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- ccdure 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 sof the City of Phoc- nix.
 Sec 4. 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 having possession or control thereof, 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 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- l 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 1 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 1 of, such person, firm, association or 1 corporation. And he shall also have 1 the power and authority to call upon l any person, firm, association or cor | poration, and upon any officer or agent in charge thereof, for any in . l formation bearing upon the sub icct of tho valuation of the list of tax able property or pertaining thereto, |
 to examine any and all maps. draw i ings. books, invoices, records, papers and documents belonging to SUI n 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 all such ex 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, l a complete certified copy of the County Assessors assessment roll. of
 both real and personal property, 50
 far as such assessment roll pertains
 to property within the limits of the 1 City of Phoenix, under the provi l sions of paragraph 4S77 of the Re I vised Statutes of Arizona, 1913.
 And. where by law the assessment
 of any particular property or class of property within the city is author | iZcd or directed to be made by some 1 state officer or officers, the value as 1 SO fixed by such state officer or of iiccrs may be accepted and followed l 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 Poard 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 Tn tho assessment roll prepared by the City Assessor and eX-officio City Collector; provided, that the Com
 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 a notifi-
 cation of such proposed raise, or by sending him, through the United
 States postofficc, properly directed
 and stamped, d notification of such proposed raise.
 Sec. 6. After the equalization of city taxes by the Commission sitting as a Board of Equalization. and af-