Pullman herald. [volume] (Pullman, W.T. [Wash.]) 1888-1989, 1895-03-23
Revenue Laws Changed.

an entirely new one, and while the
changes are not numerous they are OF
the greatest Importance and interest to
taxpayers and the public. Und,r these
amendments taxes are made payable
semi annually, real property is assessed
once in two years, and institutions sup
ported in part by charity are exempt
from taxation when the officers OF the
city or county within which such iasti-
} tuition is located are reasonably satisfied
that it comes within the intent of the
act.
One OF the most important features OF
the bill is that which provides for the
assessment of real property blcnniaIly,
on every odd numbered year, with ref
erence to its value, on the first day of
April preceding the assessment. Per-
sonal property is to be assessed every
year, provided that fruit trees, except
nursery sto *, shall not be assessed be-
fore four years after being transplanted
from the nursery into the orchard. A
maximum assessment of $500 is fixed
on all male animals kept solely for
breeding purp ,ses.
All real estate must be listed on the
assessment roll each year, and in each
eyen numbered year the valuation of
each tract fer taxation, of course, re
mains the same as equalized by the
county board in the preceding year.
The assessment books must be de-
livered to the assessors on the irst
Monday of each February. In cases
where land has been plated into lots
or blocks, and where several lots in any
block, or several blocks in any plat, are
owned by the same person, firm or cor
poration, they may be grouped, so far
as practicable. TIE assessor, instead
of the auditor, is made clerk of the
county board of equalization; and in
counties of the first to the ninth classes,
inclusive. it is made the duty OF the
assessor, instead Of the auditor, to sx-
tend on the tax rolls the rate per cent.
necessary to raise the taxes required for
state purposes, rs determined by the
state board of equalization.
Another change in the revenue law is
that which reduces delinquent tax pen
altiss from to per cent and interest
from 90 to II per cent. This 10 an
amendment to section SO and provides
that all taxes shall be duo and payable
on or before Nav 81 of each year, after
which the above mentioned penalty shall
attach. Then follows proviso which
permits the payment OF taxes ssmi-an-
nually. 1t reads: "Provided, however,
that if one half of tho taxes be paid on
or before said 3lst day of May, then the
time of pavmOnt OF the remainder there
of shall be extended and shall be due
and payable on or before the 3Oth day
of November; but if the remaining one
half OF said taxes be not paid on or be-
fore the 30th day Of November, then
such remaining half shall be delinquent,
and penalty of per cent. shall attach
to and be charged upon such taxes, to-
gether with interest at the rate of II |
per cent. per annum from the 3lst day
of May preceding, until paid
Under the amended law taxes on rea.
property are made lien, from and IN
Guiding April in the year in which
they are levied and until paid; but as
between grantor aud grantee the hen
will not attach until the first dav Of the |
succeeding year. Taxes upon personal
property shall be a lien upon all of tie
personal property of the person at
tached Applications for judgment and
order of sale for taxes and assessments
are extended to the third, instead of the
second, calendar wear following delin-
quency.
Sections 81, directing the county
treasurer to enforce the payment of
taxes; 50, providing that taxes shall
cease TO be liens after the expiration of