Arizona republican., 1914-05-11

CouCluSlOH DI llle lHStl lucliOA oA tnO Supreme Court of the State of Okla hOma on similar statute to ours, that wherever the charter of city contains a provision relating solely i to municipal and local concern, and said provision is in conflict with general law upon the question, that the charter shall prevail and the gen. eral law relative to the matter be suspended and repealed as it affects that particular city.
 The question of the levying of taxes and the raising of revenue and the financing of municipal corporation, are all matters purely of local concern, in which the peO- pie of state at large have no in terest, insomuch as they do not con l tribute to the revenues of said city, outside of the corporate limits of q city, to pay any taxes for the sup port of said municipal government. , IL lnust, therefore be deemed con- cluded, that the fiscal mana cement and the raising of a revenue for the
 
 IT icip&i corporation, are purely local matters concerning said municipal corpora ton alone, and that if any provision of the charter of said city | adopted under the constitution, con- flicts with general law in relation to said fiscal management by reason of said revenue, that the charter of said city must prevail, except in so far as it may be in conflict with l the constitution. if at all.
 i Under the head of Finance and Taxation" in the charter of the City l of Phoenix, will be found a provi- sion in Section ? of Chapter r. Of the charter that the commission shall ! by ordinance provide q system for the l assessment, levy. and collection of all , city taxes not inconsistent with the | provisions of this charter Then fol- low general provisions in the char ter, providing a general method for the levying and assessing of taxes. for the purpose of raising revenue l tn support the local municipal gov ! ernment
 It is therefore my opinion, that under and by virtue of the provisions 1 of the charter of the city of Phoenix. hat Commissioners of the city of 1 Phoenix have the sole charge and control of the levying and collection of taxes for that municipality, and ] that in so far as the general statute s concerned, which gives the State
 Tax Commission power to supervise the assessing, levying and collection l of taxes in municipalities, that the
 same is suspended and repealed. as far as it affects the city of Phoenix | 1nless the city elects to accept the same. The general powers granted i n the charter of the city of Phoenix to the Commission, relative to the levy, assessment and collection of taxes, being inconsistent with. in con l flict with, and repugnant to that provision of the general state law. giving the general Tax Commission power to supervise the action of assessing and tax offices in munic- palities.
 1 This opinion in no way limits the | power of the Tax Commission to SUI 1 pervlse the action of q municipality l that has not adopted the commission
 -or a government, and the powers 1 granted to the commission of the city of Phoenix must be subject of | course, to the provisions of the con- stitution relating to the assessment and levying of taxes. and property under the constitution in the city of Phoenix must be valued and assessed at it's full cash value. But under the charter of the city of Phoenix, the power is given to the Commission of the city of Phoenix, to determine tine l maner and system of making said
 valuation assessment and levy of said taxes, and as I have heretofore stated m my opinion, the charter provisions ,supersede the general law, to the i.extent that the city of Phoenix has ieontrol of it's own fiscal management
 and of the manner and method of Iassessing. levying. and collecting it's Itaxes
 The whole purpose of q constitu- ,tional provision and of Chapter l6 of
 Title of the Civil Code 1913, was
 to give cities adopting a charter un-
 der the constitutional and statutory
 provisions. as free scope in local gov
 ernment as possible subject only to
 the. control of it's Commission form iof government, and to the people who inaugurated it.
 Very respectfully submitted, | c. P. BILLIARD.