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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.
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.
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.
The mayor and council shall meet annually prior to fixing the tax levy, and make a budget of the estimated amounts required to pay the expenses of conducting the business of the city for the ensuing fiscal year. The budget shall be prepared in such detail as to show the aggregate sum and the items thereof allowed for each and every purpose, and such budget, together with a notice that the mayor and council will meet for the purpose of making tax levies, in accordance with said budget, at the time and place set out in said notice, shall be published in the official newspaper of the city once a week for at least two (2) consecutive weeks following the tentative adoption of such budget.
(Ord. No. 1142, eff. 6-23-48)
The mayor and council shall meet one (1) week previous to the day on which tax levies are made, and at the time and place designated in such notice, when and where any taxpayer who may appear shall be heard in favor of or against any proposed tax levy. When such hearing shall have been concluded, the mayor and council shall adopt the budget as finally determined upon. All taxes shall be levied or voted upon in specific sums, and shall not exceed the sum specified in such published estimate.
(Ord. No. 1142, eff. 6-23-48)
On the day set for making tax levies, and not later than the third Monday in August, the mayor and council shall meet and adopt an ordinance levying upon assessed valuation of property within the city, subject to the provisions of this Charter, a rate of taxation upon each one hundred dollars ($100.00) of the assessed value of all real and personal property within the city for municipal expenses, sufficient to raise the amounts estimated to be required in the annual budget, less the amount estimated to be received from fines, licenses and other sources of revenue.
(Ord. No. 1142, eff. 6-23-48)
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