Arizona republican., 1914-10-05

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 I 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 the 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 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 | the lien of the city therefor and | thereon.
 Not earlier than thirty days nor
 later than sixty days after the cer-
 tification 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
 the City of Phoenix, to enforce pay
 ment of such delinquent taxes and 1 to foreclose the lien of the city
 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 final determination. And the rules
 and procedure prescribed by law for
 the collection of delinquent state and county taxes and the enforcement of the lien of the state therefor and 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 Happily to and govern all suits md 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-officio City Collector. and that unless the property be redeemed
 from such sale within a period o1
 six months, the City Assessor and 7 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 tC properly return the delinquent lis. and no irregularity in the assess , ment Or omissions in the same, ol irregularity of any kind in the pro- iceedings, shall invalidate any sucf |. proceedings or invalidate any titl' conveyed by any tax deed, nor shal any failure or neglect of any office1 or officers to perform any of tn, ' duties assigned to him or them or
 the day or within the time specified | work any invalidation of any pro. 5 ceedings or of any such deed or sale
 or affect the validity of the assess
 ment and levy of taxes or of tn. r Judgment and sale by which the coi lection of the same may be enforced / or in any manner affect the lien o the city upon such real estate fa 3 the delinquent taxes unpaid thereon , and no overcharge as to a part O I taxes or of costs shall invalidate an, proceedings for the collection O , taxes or the foreclosure of the lieI 3 therefor. or a sale of the propert7 I under such foreclosure: and all act l of officers de facto shall be as vali, , as if they were officers de jure.
 Any person entitled by law to re ? deem property sold under execution l may redeem such property from an! l tax sale at any time within si, months after sale. by paying to tn City Assessor and ex-officio Cit! r Collector. the amount of said judg l ,ment, taxes, charges, penalties, per , centages and costs. Should no re demption be made within the periof prescribed by law and this ordinance deed shall issue to the purchaser a
 the end of such period of redemp ton. Such deed shall convey to tht , grantee an estate in fee simple, free r and clear of all liens and incum l brances, except liens for state an. 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 ant delivery, and shall be conclusive evi- , dence of the truth of each and every
 recital therein contained
 } Whenever any real estate is of thereon, and there is no bidder there for, the same shall be struck of , and sold to the city in like case, il
 like manner. with like effect, ant 1 with like right of redemptiOn as fl