The state rights democrat. [volume] (Albany, Linn County, Oregon) 1865-1900, 1870-07-01
CHAPTER III.
in Act relating 10 1dres. Licenses and
Fines.
TITLE

Concerning the As.essasa If Property and Col
ie~fi..a If Tayss.
SyrrInS !. In the month Of February r zach
year the City Recorder. nn'css otherwise ordered
hy the City Council. shaif proceed To make and
,mpi-fc the annusi assessment Il city property
taxable for city purposes. directed in Title /
Chapter II. of Theses ordinances and he shalt make
his return Of the assessment Of city property liable
4" taxation for city purposes Mt the first regular
tneeting Of he City c uncil for the month oI
Mar-h en- suing.
SEC. 2. When making assessment Of city
property the City Recorder shalt rrauire each
person liable To ne taxed by the city 10 furnish
him list "f his real and pcrsonal property within
tho city. and shall administer to such tax payel
an oath or affirmation to the effect that he viii
rrnd n true AMI complete list of all property
| owned, by him aud liable to taxation within the
city, and any person who shalt refuse 10 make
such oath or affirmation when required 10 d., >,
by the Asse..or seail fnrfcit and pay to tho city
| the sum "f twenty dollars n u penalty for lola
tion of this provision of this ordinance. which
sum. together with the costs. shall he aallectct
as other penalties are collected for violation O
any city ordinance.
SIC. 3. As spon a. the assessment roll is com
p!ctcd thc Recorder shall give Botice. by posting
three public places in the city least one wceL
| pre- vious to Il G time when the Cit, Coun l. vii
sit a. u board Of equalization. anu at the time
specified the Council shall meet and equalize thu
assessment. Complaint Of excessive valuation oi
apcc Of the complainant before the hoard at said
meeting. or a verified statem.n of facts may b,
fled with tho Recorder before the sitting Of tn,
| board.
SEC. 4. As soon as tho assessment roll is re
| turned and the equalization perfected the Cit,
Council shall fix the rate and levy the tax Tor th,
| current year.
SIC. 5. Immediately after the annual levy O
the rate Of taxes by the City Council, the Cit,
Recorler shall mako and deliver T.. the City
Marshal Transcript of the Assessment r.,ll. with
tho rate Of tax levied, and the amount due from
each individual extended thereon. TO which hs
| no shall attach warrant in the name Of the City
Of Albany, under his hand. commanding the Mar
shal to collect the taxes ch,rsei in sad list hy
demanding payment OF the persons charge,
thcr in, and making sa q Of the goods and chatts
vi such persons when necessary that lie pay ovel
all money collected by virtue of said warraut t,
the City Treasurer. and return said warrrnt. to
gcther with the list aforesaid. and account %
| his acts and doings thereon. to the City Council
on or before the first day Of May ensuing.
t. SEc g. Upon the receipt Of the tax roll anf
| warrant aforesaid from the City Recorder, til,
| City Mar hal shall Immediately give notice hy
sting three printed hand bills in the city. to IL,
effect that the roll is in his possession
| that pay yment Of TAXES is Immediately due aut
must be paid before the airst day of May cnsain :
under psnaltyo of fyc per cent. to he added there
| 10 ii not paid by that day. and naming the plac
where hc will hold his Office to receive and re
ceipt for city taxes. AfH4 as y
SEc. Z ), II any person from whom city taxei
are due shall fail to pay tho same in answer Il
Ip,sting notices. by the first day Of May Of any
year, he shalt incur. penalty Of i've per cont. 4
DO added thereto and collected as provided in thi
ordinance.
SEC. g.. City orders issued by the Recorder sbal
be receivable for city taxes; provided that th'