Arizona republican., 1914-10-16
PAGE NINE


 book to be known as the back tax 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-officio City Collector shall report to the Commission the amount of taxes charged to the said City Assessor and eX-officio City ! Collector during the year, the total collections for the year. the amounts l 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 tls said Commission shall examine and compare the delinquent list and back tax roll, and if any property has i been assessed more than once. or if any property is not subject to tax 1 ation, or if any property be incor- rectly described, the said Commis- | sion shall correct such errors by the 1 best means in it's power and cause the delinquent list and back tax roll, so corrected, to be certified to by the Mayor and redelivered to the | 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- tiflcation of the said delinquent list and back tax roll, as hereinbefore provided. suit shall be filed by the 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 to foreclose the lien of the city l 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 1 final determination. And the rules and procedure prescribed by law for the collection of delinquent state and county taxes and the enforcement of ' 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 be 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 be 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 ex-o -officio City Collector, and tha5, unless the property be redeemed from such sale within a period of six months the City Assessor and ex-officio City Collector shall exc cute to the purchaser deed 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. pr irregularity of any kind in the pro- ceedings, shall invalidate any such proceedings or invalidate any title l -ad Nv f1a1 III 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 overcharge 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 a sale of the property under such foreclosures and all acts of officers de factO shall be as valid 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- ment, 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 brances, except liens for state and 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 evi- dence of the truth of each and every recital therein contained.
 | Whenever any real estate is Of- fered for sale for city taxes duo thereon, and there is no bidder there for, the same shall be struck off and sold to the city in like case. in