Arizona republican., 1914-10-18

"City delinquent list; and shall then enter the same alphabetically in
 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
 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 tas
 said Commission shall examine and compare the delinquent list and back tax roll. and if any property has been assessed more than once, or if any property is not subject to tax
 ation. or if any property be lncor- rectly described, the said Commits V sion shall correct such errors by the T best means in it's power and cause a the delinquent list and back tax roll! e so corrected to be certified to by Y City Assessor and ex-officio City s Collector. And it shall be the duty il of the City Assessor and exofficio d City Collector to proceed to enforce V the lien of the city therefor and l. thereon. Q. al Not earlier than thirty days nor id later than sixty days after the cer-
 tification of the said delinquent list
 
 r. pr ovided, suit shall be filed by the m City Assessor and ex-officio City nd Collector in the Superior Court Of ys the State of Arizona in and for the a, County of Maricopa, in the name of +v the City of Phoenix, to enforce pay .al ment of such delinquent taxes and ,,a to foreclose the lien of the city ,ar therefor; and it shall be the duty of ,a- the City Attorney to prepare all he pleadings, papers and notices in all ,xt suits for the collection of delinquent nd taxes, and to prosecute the same to nor final determination. And the rules mt and procedure prescribed by law for
 if the collection of delinquent state anu ,be county taxes and the enforcement Of no the lien of the state therefor anu vol the foreclosure of said lien and the ato sale of property under judgment ant the the issuance or certilic"te ,,a,,t o, sex, due and the execution ol uee" pu-
 in to such sale in the absence of re- evy demption within SIX months, sii,-,, , lent apply to and govern aii sui'a m fol- proceedings for the collection Of clty un- delinquent taxes and the enforce ent. ment Of the hen oi the cl'S '''ei. lIi reof so far as the same may be appil-
 cable, and except as may be hereln lime or hereafter provided. ProVldeu' nro however, that upon any foreclosure ord of any such tax lien the Court may lot provide in its judgment of foreclos- l in ure that the said property shall pe sen sold by the City Assessor and eN- ,en+ officio City Collector instead Of pN s the Sheriff of Maricopa County anf mont that the certificate of sale snail DC axes issued by the said City Assessor an' with ex -officio City Collector and tha' ,unts unless the property be reueenle Derty from such saie within ' pel.ou re six months, the City Assessor al' iretv ex-officio City Collector shall exc mart cute to the purchaser deed thereio |, mt But no failure of the City Assess such or and ex-officio City Collector n of nroperly return the delinquent IFS nro and no irregularity in the assess
 due ment or omlsslohS III tne
 and irregularity of any kind in the pro
 ceedings. shall invalidate any su' d ev proceedings or invalidate any LII .oooa5 conveyed by any tax deed, nor she ,o oil any failure or neglect of any offlc ', not or officers to perform any or | io+a,v duties assigned to him or them oron- the day or within the time specll' 1,ou,+ work any invalidation of any pr ,oalx's ceedings or of any such deed or sa hereof, or affect the vallolty oi 'io as''. .b,;.o mont and levy of taxes or of i
 E.. judgment and sale by which the e onor.v lection of the same may be enforc e City or in any manner affect 'ne ile"
 Col- the city upon such real estate
 thraa the delinquent taxes unpaid there
 a and no overcharge as to part
 ., taxes ar of costs shall invalidate d ,,o do lnroceedings for the collection ;e .b, taxes or the foreclosure of the =, ,bo therefor. or sale of the prope ,iu under such foreclosure: and all a , ,oid of officers de facto shall be as VI , City as if they were officers de jure
 .,ora- Any person entitled by law to x fr,a deem property sold under execul e and may redeem such property from Q anl tax sale at any time within ave re- months after sale, by paying to of such City Assessor anu . ,cessor Collector the amount of said Ju F shall ment, taxes charges, penalties, ,r tho centages and costs. Should no ,or to demption be made within the pc ontap pes prescribed by law and this ordina romain- deed shall issue to the purchaser i'd sale. the end of such period of rede ,orcent- ton. Such deed shall convey to ,hou he grantee an estate in fee simple, ,o;,.. ar and clear of all liens and inc ,,d and brances, except liens for state he 5e- county taxes.
 .ar suh Any deed issued pursuant to m sales closure of any tax lien shall be ma facie evidence of the regul section. of any and all proceedings prece door of and leading up to its execution f phoa- delivery, and shall be conclusive tberwise dence of the truth of each ana
 recital therein contained. cordance Whenever any real estate is of Ari- fered for sale for city taxes of ner- thereon, and there is no bidder t . .o.o for the same shall be struck