Arizona republican., 1914-10-12
the said taxes.

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 Sec. T. Every tax due upon real property is a lien against the pro perty assessed, and every tax due upon improvements upon real pro- perty, whether assessed to the owner of said real estate or assessed to others than the owner of said real estate, is a lien upon the land and improvements, which several liens attach as of the first Monday in 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 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
 
 liens hereby created shall continue and remain in full force and effect until the full amount of taxes, pen altics, 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- fip tn or other proceedings to enforce said lien.
 Sec. 8. The taxes on all personal property not secured by real proper | ty shall be due and payable upon 1 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 ?. m., an additional five per cent. will be added thereto. | The remaining one-half of the taxes on all real property will be due land 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 ?. 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 or the assessment roll, by paying the amount of taxes sdue on such lot. piece or parcel, with a proper proportion of the amounts due as taxes on personal property and penalties, 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 lappearinE on the assessment, such person may pay his proportion ot the whole tax, together with a pro per proportion of the amounts due as taxes on personal property and penalties, if any.
 Sec O. 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 weeks notice of the time. and place thereof given by not less than two publica tions in the official newspaper. For seizing 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 a ipenalty of one per cent. per month from and after the same became de- ilinquent, and on payment of the price bid for such property and the delivery thereof, together with oil Of sale therefor executed by the said lefty Assessor and eX-officio City Collector, all title and interest there to shall vest in the purchaser, free of all claims, membranes and liens. except liens for state ana lcounty taxes. From the moneys re- oeived by him from the sale of such personal property, the City Assessor land ex-officio City Collector shall ipay to the City Treasurer the lamount 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 b1 returned to the owner. his heirs ol assigns, of the property so sold, ant until lawfully claimed shall be de posted with the City Treasurer sub feet to the owners order. All sales of personal property for delinquent
 taxes as provided in this section shall take place at the front door oi
 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-
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