The Evening statesman. [volume] (Walla Walla, Wash.) 1903-1910, 1904-09-10
LIEU LANDS ARE TAXABLE
RECORD OF PATENT NEED NOT
BE MADE.
Attorney General Crawford Of Oreqon
Renders important Opinion.

SALEM, Ore, Sept 1O.-Attorney
General Crawford mas rendered an
opinion in which he holds that lieu
lands are subject to assessment and
taxation whenever the person owning
the same is entitled to patent
whether he has taken a patent or not
Some persons who have selected lieu
lands have kept their patents off the
records of deeds. SO as to avoid the
assessors, and others have neglected to
take patents SO that the legal title of
the land would not be vested in them.
Under the ruling of the attorney
general, these methods of evasion are
ineffective and assessors are author
lied to list lieu land whenever the
owner is entitled to patent. The
opinion cites the case of O. r. & \. r.
r. Co, VS.. Lane County. % Oregon
supreme court reports, at page 500
and says in part:
LII lily oplillOIl, gov anu
state lands are assessable as soon as
the applicant has done everything, in
Guiding payment. to entitle him to a
patent from the government or the
state. Timber lands. homesteads. pre-
emptiOns, desert-land entries. etc,
when final proof and payments are
made and the applicant has received
the receivers final receipt are taxable
whether or not patent has issued.
Where lieu selections are made. while
| am unable to find a case squarely in
point, | can see no reason Why the same
rules does not apply, and applying il.
they can be assessed as soon as the
final receipt has been issued by the re-
ceiVer, or in case ne issues none. as
soon as the applicant has done every
thing to entitle him to a patent.
The applicant must post notice on
the and publish notice, etc. When he
has done all these things and filed his
stract of title land furnished proof of
posting, etc.. and the land officials an
nOunce that he has done all tne law
requires of him, including payment of
fees, then the land can, in my opinion,
be assessed.
After citing numerous cases from
the courts of other states. the opinion
continues:
In the light of these decisions, it
seems that lieu selections become tax
able when the proofs are all complete
in the local land Office and the fees
paid. The applicant is then entitled to
a patent, and if ne has not been
guilty of fraud the government cannot
refuse to issue the same. Therefore,
the first day of March after such
proofs and payment are made would
be the date that such land becomes Ii
able to assessment for purposes of tax
ation Timber and stone lands on the
Ill 81 udy VI XAoi II e'AeSA AAAAetA ~
ceipt issues.
AS to lands held up, we do not UNI
derstand what you mean by held up
but if for any reason finel receipt does
not issue, whether by reason of con-
test or on the initiative of some special
agent, doubt the wisdom of assessing.
No final receipt has issued, and there is
a definite charge that the applicant has
not comeplied with the law, and if he
has not, he is not entitled to patent,
and no title, either legal or equitable,
would be in him; but if he has fully
complied so that the final receipt issues
the land is assesable.''
The opinion was rendered by Attor-
ney General Crawford in answer to
questions from District Attorney w. ].
Moore, of klamath and Lake counties.
where a large quantity of lieu land is
held.