CHAPTER XIII.
FINANCE AND TAXATION*

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*   Cross References: General power to tax. ch. IV. § 1(15); limitations on claims for damages, ch. XXV, § 12; department of finance, ch. XXIX.

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Sec. 1. Fiscal year.

The fiscal year of the city shall commence upon the first day of July of each year.

Sec. 2. Mayor and council to provide for assessments, levy, collection of taxes; use of county services; statutory powers authorized.

The mayor and council shall by ordinance provide a system for the assessment, levy and collection of all city taxes, not inconsistent with the provisions of this Charter.

The city shall have power to avail itself by ordinance of any law of the State of Arizona, now or hereafter in force, and comply with the requirements thereof, whereby assessments may be made by the assessor of the county in which the city is situated, and taxes collected by the tax collector of said county for and in behalf of the said city, and may avail itself by ordinance of the laws of the state, nor or hereafter in force, and comply with the requirements thereof in regard to the ordering, making and collecting of special assessments upon any and all property benefited. Other provisions of this Charter concerning the assessment, levy and collection of taxes shall be subject to the provisions of any such ordinance while the same shall be in force.

Sec. 3. Annual estimate of expenditures required.

On or before the first Monday in May of each year, or on such date in each year as shall be fixed by the mayor and council, the manager shall prepare a careful estimate in writing of the amounts of money, specifying in detail the objects thereof, required for tile business and conduct of the affairs of the city during the next ensuing fiscal year.

Sec. 4. Submission of estimate of expenses and revenues to mayor and council.

On or before the first Monday in June of each year, or on such date in each year as shall be fixed by the mayor and council, the manager shall submit to the mayor and council the estimates of each department and his own personal report and recommendation and estimate as to the probable expenditures of the city for the next ensuing fiscal year, stating the amount in detail required to meet all expenditures necessary for city purposes, including interest and sinking funds, and outstanding indebtedness, if any there be; also an estimate of the amount of income expected from all sources in each department, and the probable amount required to be raised by taxation to cover such expenditures, interest and sinking fund.