Arizona republican., 1914-10-05

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
 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
 and remain in full force and effect tuntil 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
 after the assessment and levy there
 of and shall be delinquent on the
 second Monday in November next
 thereafter at six o'clock D. 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
 five per cent. will be added thereto.
 The remaining onehalf 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 ir any assessment may be paid sep l arately from the whole assessment if such lot, piece or parcel has separate valuation on the assessment : roll, by paying the amount of taXe: due on such lot, piece or parcel, witt a proper proportion of the amount' due as taxes on personal property and renalties. if any. And where z r tract of land is assessed in entiret! to one or more persons, and a par
 of the land belongs to a person no s appearing on the assessment, sucl f person may pay his proportion O :, the whole tax, together with a pro . per proportion of the amounts du , as taxes on personal property an' Q penalties, if any.
 I Sec g. The City Assessor and eX D officio City Collector shall procee. s to collect by distress and sale al Q taxes due on personal property no = secured by real estate, immediatel7 : upon the same becoming delinquent
 Such sale of personal property mus t be at public auction after one week s notice of the time and place thereof = given by not less than two publlca e tions in the official newspaper. Fo s seizing and selling personal propert, : as provided in this section, the Cit. d Assessor and eX-officio City Col . lector shall charge the sum of thre = dollars as costs of such sale, and
 penalty of one per cent. per mont t from and after the same became de . lnquent, and on payment of tn y price bid for such property and tn e delivery thereof, together with 5il a of sale therefor executed by the sai' City Assessor and eX-Officio Cit, y Collector, all title and interest there } to shall vest in the purchaser, ire : of all claims, incumbrances ant = liens, except liens for state an = county taxes. From the moneys re n ceived by him from the sale of sucl y personal property, the City Assesso y and ex-officio City Collector shal pay to the City Treasurer tn I amount of the taxes due thereon, to n gether with all penalties percentage e and charges, and all moneys remain e ing from the proceeds of said sale = after the payment of taxes, percent ' ages, penalties and charges, shall b. q returned to the owner, his heirs o q assigns, of the property so sold, ant n until lawfully claimed shall be de
 pcsited with the City Treasurer sub I ject to the owners order. All sale g Of personal property for delinquen = taxes, as provided in this section e shall take place at the front door Q u the City Hall of the City of Phoe . nix, and, except as herein otherwls y provided,
 e shall be conducted in accordance h with the laws of the State of Ari d zona providing for the sale of per y sonal property for delinquent stat Il and county taxes, so far as the sam l. may be applicable.
 9 All taxes upon real estate not pai' d at the times herein provided, and tli . taxes upon personal property secure' e by a lien upon real property, ant s not paid at the times herein pro $ vided, shall become and be delln quent from and after the times here e in specified for the payment thereoi y On the second Monday in April o l. each year the City Assessor and ex e officio City Collector shall, at th 1 close of his official business on tha d day and after the hour of six o'clocl
 D. m., enter upon the tax roll ; u statement that he has made lev.