Aberdeen herald. [volume] (Aberdeen, Chehalis County, W.T.) 1886-1917, 1892-04-28
I Inu,, sald list shall constitute and be
known as the Assessment roll ;, my NC

DEC. 9. Upon the receiv;nc 90 -,
assessment roll the city clert sba,i 1u :'
,m.edialely give notice by publication '' =,
NE newspaper doing the citv nr;ot;, III
',,at such assessment roll ia on fla ~
once, the date of filing of the same a. al. nis
snaii specify a time, which shall aAu
least twenty days from the date 80 80 ~, AZ
urst publication Of such notice wben t tho
CITY council shall sit as hoard os .,o, VIC
lzation TO hear and determine anneo,s ~
parties claiming to be aggrieyed Nv snnh
assessment; such notice shall h. mi
lished Tor two consecutive weeks in a puJ
newspaper. 'Ns III such
SEc. Z. The owner of any land in sucb
assessment roll, whether named thera;n
or not' NAV, on or prior to the dav set for
.ne equalization OF such assessment 90
.he last section provided, file his Object.
IONS 10 t"e same with the citv erk
:orieny stating the grounds for the same
III wri.,,ihg, or ne may appear before the
council al the time and place set in such
hotice and make his objections TO sncb
assessment orally. '''
PFC. 8: AT the time and place set in
SAID notice for the equalization of sncb
assessment the city council shall act as a
poaro OF equalization thereon, and she'll
near ana decide all objections which NAV
oe presented by any party interested,
ether to the regularity of the proceed
ihss IN making such improvement or in
le'lng such assessment, or to the correct.
ness oi the amount of such assessment
or oi the amount levied upon anv partic.
uia' lot or piece of land, and if the pro-
ceedlngs are found by them to be regular
they Shall correct all errors which NAV
DC Iound III the assessment, and shall
pass an order approving and confirming
sad proceedings; and such assessment
80 corrected by them, and their decision
ana order shall be final determination
OF the regularity, validity and correctness
OF SAID assessment, and of the amount
levied upon each lot or parcel of land,
ana shall bar all persons appearing and
oo]ec'ing or failing to appear from any
further recourse in law.
SEC. 3. Upon the equalization of said
assessment roll as provided in the last
section, the taxes therein levied shall at
ono. become due and payable, without
further notice and Immediately thereafter
the city clerk shall indorse thereon a
certificate that said roll has been equal
lzed, approved and corrected by the city
council, and shall also annex thereto or
lndorse thereon, an order or warrant to
the city MAJ shall directing him to collect
the taxes therein levied, and the city
clerk shall forthwith deliver said roll, SO
certified, and with said order or warrant
attached to the city marshal, taking his
receipt from him therefor; upon deliver
ing said roll to the city marshal the clerk
Shall charge the marshal with the total
amount of the taxes due upon the same.
Sec. 10. The city marshal, upon re-
ceivng said roll, shall at once proceed to
collect the same; oil taxes remaining I'M
paid upon said roll at the expiration of
twenty days from the date of the equal
ization thereof as hereinbefore provided
shall be considered delinquent, and
thereafter the city marshal shall receive
no further payments thereon, and it shall
be the duty Of the city marshal at the ex-
piration of that time to return said roll to
the city clerk, with the amounts collected
by him Endorsed thereon, opposite the
several parcels Of land upon which the
same was collected and after ascertaining
the amount still delinquent on said roll,
the city clerk shall, upon the production
before him by the marshal of the treas
urer's receipt for the sum collected by
such marshal on such roll, credit the
said marshal with the amount still re-
manning delinquent upon such roll.
SEC. IL. Within three DAYS after the
receipt OF such roll by the city clerk from
the marsha, the city clerk shall max.
out and compile therefroln new roll
showing the amounts OF such taxes still
remaining unpaid, and the tracts or par
cells OF land liable therefor, the names of
the owners as far as known, which roll
shall conform as nearly as may be to the
original roll, and when completed it shall
be known az the delinquent Roll"; the
city clerk shall certify to the correctness
of the same, and shall indorse thereon Or
attach thereto an order or warrant
directed to the city attorney, directing
him to collect said taxes from the re-
spective owners OF the property therein
named; in compiling such delinquent
roll the city clerk shall set down in a
separate column and add to the amount
of taxes due upon each description OF
land therein named, an additional five
per cent as penalty for delinquency,
which amount shall thereafter be charge
able against the property therein de-
scribed and shall attach as lien there
to; from and after the delinquency OF
any such tax as herein provided the
same shall bear interest at the rate OF
ten per cent per annum.
SEC. -. Upon the completion OF said
delinquent list as provided in the last
section, the city clerk shall Immediately
deliver the same TO the city attorney,
charging him with the amount OF the
same and taking his receipt therefor, and
thereafter it shall be the duty OF the city
attorney to collect such delinquent tax,
and he shall be entitled to receive and
retain therefrom when collected three
fifths of said penalty of five per cent.
SEC. Is. Whenever notice is required