Rogue River courier. (Grants Pass, Or.) 1886-1927, 1903-03-19
0REG0N'S NEW TAX LAW
Taxes Are to Be Paid Twice in
Year of 1904.


change in the law by which taxes are
to be paid in the fall of tine same year
the assessment is made In order to
effect this change it was necessary to
make the taxes payable three months
earlier or nine months later The col
lection Of taxes is already three
months later than it should be, so the
legislature decided to make the taxes
payable in the preceding fall. Under
the new arrangements, the counties
will have funds earlier and will save
some interest on warrants Taxpayers
will feel that they are bearing a
double burden the first year, but after
that there will be no difference in the
amont to be paid in any one year.
Under the present law the assess
ment is made after the first Monday
in March, the assessment roll being
filed in September, the levy thereon
made the following January and the
taxes collected by the first Monday in
April Thus the taxes on the assess
ment of 1902 are not paid until 1908.
The new law provides that the
assessor shall ON the first Monday of
January procure blank assessment
rolls and proceed forthwith to make
his assessment, and return the roll
by the first Monday of July, showing
all the property owned in his county
on the first Monday in January. Sec
tion $50 of the code has been amended
SO as to provide that the County Board
of Equalization shall sit ON the first
Monday of July, instead of on the
last Monday of August as heretofore
Section 3Os2 was amended so as to
limit the time for correcting the
assessment rolls by the Board of
Equalization Of the county court to 90
days.
Under the now law the county
courts must make the annual tax levy
in September following the assess.
ment. In order that the county courts
may have information as to the
amount required, it is provided that
the State Board of Apportionment
shall make its estimate of state ex-
penses in July, instead Of in Jannary,
as at present. Cities and school dis
tricts must notify the county clerks
of their annual tax levies by the first
day Of September, instead of by the
first day of February, as under the
old law. This gives the county
courts full information for Ithe levy
ing Of taxes at the September term of
court
All taxes are payable by the 3lst
day Of December of the same year,
sction 3lO6 of the code having been
amended SOFAS to make that provision.
All taxes not paid by the 3lst day of
December become delinquent on that
day provided however, that if one
half of the taxes due on any parcel of
land are paid by the 3lst of December
the property-owner may have until
the following first Monday in April,
and if the remainder be not then paid
it becomes delinquent, and besides
the penalty, interest at the rate Of u
per cent will be charged on such re-
maindcr from the 3lst Of December
ON all delinquent taxes, interest is to
be charged at the rate of u per cent
per aunum from the date OF the delin-
quency, and if the taxes remain delin-
quent 80 days, a penalty Of per cent
will be added. On all taxes paid on
or before the 3lst day Of December,
"a rebate of per cent will be allowed.
Under the present law the rebate is
per cent. On the first Monday in
February the sheriff must begin the
collection Of delinquent taxes by levy,
ing upon personal property, and on the
| first Monday in April close the delin
qucnt roll and return it to the county
court.
County troasurcrs are required tC
pay one-half the state taxes by Jan.
uary 10, but the provisions of this act
do not apply TO any taxes heretofore
levied
Delinquent sales are to take place
| by October f.
The new law shortens the entire
time for making an assessment and
collecting the taxes one month. I'm
der the old law the assessments began
March ! and the taxes became delin
Iquent ON the first Monday IN April oi
the succeeding year, a period Of I;
months Under the new law tn,
assessments will begin on January
and taxes will be delinquent on tn,
last day of the year. a period Of /.
months The time for beginning ant
ending ,he work Of making the assess
merits has been placed two month";
earlier, 20 that the length Of tina
period has not been changed. ThD
time Of making the tax levy has beer
-et back four months and the time TO
paying taxes three months
While it is generally said that tn
taxes win now Doe paid in the fall, tn
last date is nearly in the middle 0
the winter, 20 that nearly all farmer
will have sold their products by tina
time Those who prefer TO pay Il
the spring can secure time on the Las
half Of their taxes by paying the frs
half 10y December 81.
Tax payers will pay their 1903 take
in March, 1904, and their 1904 taxes il
December. 1904
CURES sCIATIC RHEUMATISM.
Mrs a. I. Simpson, 900 Craig St.
Knoxville, Tenn, writes, June 10th