Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1903-03-19
PAY TWICE in 1904
NEW OREGON LAW MAKES TAXES
PAYABLE BY DECEMBER 81.
does into Effect Next Year Assessors
Begin Work On First monday IN Jam
uary--AnnuaI Levy BY County Courts
VIII Be Made at September Term =
other Changes.

salem, Oregon, March l6.-- Taxpays
ers in Oregon will pay taxes twice In
1904. They will pay the taxes levied
upon The tax roll 81 1908 and also tie
taxes levied upon the roll Of 1904.
This is due to change in the law By
which taxes are "a Be paid in ibo fall
Of the same year the assessment Is
made. In order to effect this change 1t
was necessary to make the taxes pay
able three months earlier or nine
months later. The collection Of taxes
is already three months later than It
should be, 50 the legislature decided to
make the taxes payable in the preced-
ing fall rather than in the succeeding
fall.
Under the present law tie assessment
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 assessment Of
1902 are not paid until 1908.
The new law provides that the assess
or shall on the first Monday Of January
procure blank assessment rolls and pro-
ceed forthwith to make his assessment,
and return the Ioll BY the FIRST Monday
in July. showing all the property
owned in his coounty on the first Nom
day in January. Section $50 Of the
code has been amended 90 as to pro-
vide that the county board Of equaliza-
tion shall sit on the first Monday OF
July, instead Of on the last Monday of
August, as heretofore. Section s082
was amended so as to limit the time
for correcting the assessmsent rolls by
the board Of equalization Of the county
court to 20 days.
Under the new law county courta
must make the annual tax levy in Sep-
tember following the assessment. In
order that the county courts may have
.. information as 70 the amount required,
|, il is provided that the state board Of
app0rtionment shall make it's estimate
of tateexpenses in July, instead Of in
January, as at present. Cities and
school districts must notify the county
clerks Of their annual tax levies BY the
first day OF September, instead Of by
the fret day Of February, as under the
old law. This gives the county courts
full information for the levying of taxes
!, at the September term of court.
All taxes are payable by the 31st day
of December of the same year, section
I 3l06 Of the code having been amended
9 SO as to make that provision. All
! taxes not paid BY the 3lst day Of De.
: cember become delinquent on that day,
b provided. however, that If one-haIf oi
= the taxes due on any parcel Of land are
6 paid by the 31st of December, the prop.
a lerty~owner may have until the follow.
i ing first Monday in April, and If the
e remainder be not then paid, il becomes
a delinquent, and, besides the penalty,
II interest at the rate of IL per cent vii.
h be charged on such remainder from the
e 31st day of December. On all delin-
n quent taxes interest is to be charged al
]. the rate Of IL per cent per annum from
& the date Of the delinquency, and if the
Il taxes remain delinquent 80 days, a
+ penalty of per cent will be added.
e On all taxes paid on or before the 31si
Is day of December, rebate Of per. cent
will be allowed. Under the present
Law the rebate is per cent. On the
! first Monday in February the sherif
!. must begin the collection Of 'delindueI
j. taxa BY levying upon personal property
4. and. on the first Monday In April clos
I the delinquent roll and return it to tn
st county court.
n County treasuTeTs are required 4
"a pay, one-half the state taxes by Januar
- 15, and the other half by July Is, bu
II the provisions of this act do not appl
al to any taxes heretofore levied.
IA Delinquent sales are to take place b
la October /.
ia The new law shortens the entir
is- time for making an assessment an
I'M collecting the taxes one month.
at Taxpayers will pay their 1908 taxt
D. in March, 1904, and their 1904 taxt
in December, 1904.