Arizona republican., 1914-10-16
collect the said taxes

property is a lien against the pro- perty assessed, and every tax due upon improvements upon real pro perty, whether assessed to the owner lof said real estate or assessed 10 others than the owner of said real l estate, is lien upon the land and | improvements, which several liens attach as of the first Monday ln January preceding the assessment and levy thereof. Every tax due upon personal property is lien upon said property and also upon the real property of the owner thereof, on, from and after the first l Monday in January preceding the as sessment and levy thereof. And the 1 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 be equal and concurrent; and the liens hereby created shall continue
 
 until the full amount of taxes, pen alties, percentages, charges and costs 1 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 ior other proceedings to enforce said 1 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 after the assessment and levy there 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 D. m, an additional five per cent. will be added thereto
 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 D. 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 Oh such lot, piece or parcel. with a proper proportion of the amounts due as taxes on personal property and penaties 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 las 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 iUpon the same becoming delinquent. Such sale of personal property must be at public auction. after one week $ notice of the time and place thereof, given by not less than two publica tions in the official newspaper. For seizng and selling personal property as provided in this section, the City Assessor and eX-officio City Col lector shall charge the sum of three dollars as costs of such sale, and Q penalty of one per cent per month from and after the same became de- llinquent, and on payment of the price bid for such property and the delivery thereof, together with bill Of sale therefor executed by the said \ City Assessor and eX-officio City Collector, all title and interest there to shall vest in the purchaser, free of all claims, incumbrances and liens, except liens for state and lcounty taxes. From the moneys re- ceived by him from the sale of such personal property. the City Assessor land 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, lafter the payment of taxes, percent ages, penalties and charges, shall be returned to the owner, his heirs or lassigns. of the property so sold, and until lawfully claimed shall be de- Ipcsted 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,
 shall be conducted in accordance with the laws of the State of Ari- zona providing Sor the sale of per- sonal property for delinquent state and county taxes. so far as the same