The Dalles daily chronicle. [volume] (The Dalles, Or.) 1890-1948, 1893-03-09
The sew Assessment Law.

The following copy of the new law will
formation upon the subject in question:
An act to amend sections 1852, and to
repeal sections 2730, 27S5, 27S6, 27S7,
275S, 1854, 2755, 2756, 2757, OF the Mis-
cellaneous Laws of Oregon as compiled
by w. Lair Hill, relating to the assess
ment of property and the collection of
taxes.
Be it enacted by the legislative ASSEM-
bly, of the state of Oregon:
Section 1. That section 1852 of Title
8, of Chapter IL of HiIl's Annotated
Laws of Oregon be amended to read as
follows: Section 1852. The assessor,
after qualifying, .shalI, on the first Mon
day in March next following, procure
from the county clerk blank assess
ment roll, and forthwith proceed and
assess all taxable property within his
county, and shall return to such county
clerk, on or before the first Monday in
September next following, such assess
ment roll with full and complete as
sessment of such taxable property en-
tered thereon, including a full and
precise description of the lands or lots
owned by each person therein named on
March 1st of each year, at the hour of
shall correspond with the plan or plat of
any town laid out or recorded, and said
lands or town lots shall be valued at
their true cash value, taking into con-
sideration the, improvements on the
land and in the surrounding country,
the quality of the soil, its convenience to
transportation lines, public roads, mills
and other local advantages. No deduc-
tions of indebtedness from assessments
or taxations shall be allowed in any
case. True cash value shall be held and
taken to mean the amount such prop
erty would sell for at voluntary sale
made in the ordinary course of business.
The county court of any county may,
if necessary, extend the time for return
ing the assessment roll until the first
Monday in October following. The
terms ''real property and ''land" where
ever used in the laws of this state, shall
for the purpose of assessment and tax
alton be held to mean and include not
only the land itself, whether laid out in
town lots or otherwise, with all things
contained therein, but also all buildings,
structures, improvements, trees and
other fixtures of whatever kind thereon,
and all rights and privileges belonging
or in any wise appertaining thereto
All land shall be assessed and taxed in
the county in which the same shall lie,
and every person shall be assessed in the
county in which he resides, on the first
day of March of the year when the as
sessment shall be made for all real and
personal property then owned by him
within such county; and unoccupied
land, if the owner be unknown, may be
assessed as such without inserting the
name of any owner.
Section 20. That sections numbered
273G, 2735, 2736, 2737, 2753, 2754, 2755,
2756 and 2757, of the miscellaneous laws
of Oregon as compiled by w. Lair Hill,
be and the same are hereby repealed.
Section 80. All acts or laws or parts
of acts or laws in conflict with this
act are hereby repealed.
Section 4. Inasmuch as there is need
of immediate action in this matter, this
act shall take effect from and after its
passage and approval by the Governor.
Passed by the house Feb. L, 1893. j,
w. P. KEADY,
! Speaker of the house.
| Doocod nv, fho Sopofo FaIr1orv7 1909