Arizona republican., 1914-10-17
to collect the said taxes.

:. Sec z. Every tax due upon real property is "a lien against the pro- perty assessed, and every tax due upon improvements upon real pro- perty, whether assessed to the owner of said real estate or assessed to others than the owner of said real estate, is lien upon the land and improvements, which several liens attach as of the first Monday Tn 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 1 liens thereon for state and county taxes, and as to such tax liens shall 1 be equal and concurrent; and the liens 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.
 Sec. s. The taxes on all personal
 property not secured by real proper ty 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
 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,
 at six o'clock p. m., an additional 1 five per cent. will be added thereto. l The remaining one-half 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 at six o'clock p. 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,
 piece or parcel of land contained in
 any assessment may be paid sep arately from the whole assessment,
 if such lot, piece or parcel has a separate valuation on the assessment
 roll, by paying the amount of taxes
 due on such lot, piece or parcel, with proper proportion of the amounts
 due as taxes on personal property
 and penalties, if any. And where a tract of land is assessed in entirety
 to one or more persons, and a part of the land belongs to a person not
 appearing on the assessment, such
 person may pay his proportion of
 the whole tax, together with a pro per proportion of the amounts due as taxes on personal property and
 penalties, if any.
 Sec. g. The City Assessor and ex- officio City Collector shall proceed
 to collect by distress and sale all
 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 week s
 notice of the time and place thereof given by not less than two publica- tions in the official newspaper. For seizing and selling personal property as provided in this section, the City 1 Assessor and ex-officio City Col lector shall charge the sum of three
 dollars as costs of such sale, and 8 penalty of one per cent. per month from and after the same became de- | linquent, and on payment of the price bid for such property and the delivery thereof, together with bill , of sale therefor executed by the said 1 City Assessor and ex-officio City Collector, all title and interest there to shall vest in the purchaser, free ! of all claims, membranes and l liens. except liens for state and county taxes. From the moneys re- ceived by him from the sale of such personal property. the City Assessor and ex-officio City Collector shall 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 be returned to the owner, his heirs or assigns, of the property so sold, and until lawfully claimed shall be de- pcsited with the City Treasurer sub ject to the owners order. All sales of personal property for delinquent taxes, as provided in this section, shall take place at the front door of the City Hall of the City of Phoe- nix. and, except as herein otherwise provided,
 i shall be conducted in accordance 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.
 taxac roal est tn not nail