East Oregonian : E.O. (Pendleton, OR) 1888-current, 1905-02-11
TAXES DUE FEB. 10
If PAID BEFORE MARCH
is REBATE 5 PER CENT
No Penalty Attached Until After
April 3-Fewer Parcels Sold Last
Year for Delinquent Tax Than Ever
Before-Expected the Proportion
of Lands Redeemed the Coming
Year VIII BE Unusually Large.

During the coming week the tax
roll will be placed in the hands of the
sheriff. and all those paying their
taxes between that time and March
15 will receive a rebate of per cent.
In view of the fact that taxpaying
will soon commence, the tax law and
the manner in which 1t has operated
during the past year is a matter of
interest. An examination of the rec
ords yesterday revealed the fact that
during the past year there were 100
parcels fewer sold as delinquent than
the year previous, This year the sales
amounted to $3.50. Much of the
property thus sold will yet be re-
deemed.
Many pieces of property are placed
on the delinquent list because of the
fact that titles have been transferred
after the tax roll has been made up
and given to the sheriff. In such
cases the notices are made out to the
old owners, and no notice is sent the
purchaser. Under the law the man
owning the property at the time the
roll is given the sheriff, is RESPONSE
BILE for the tax for the preceding year.
According to Deputy Funk there
are two reasons mainly responsible
for the fact that taxes have been
promptly paid during the past year.
One of these Is the general prosperity
tax law, which places a premium on
prompt payments, and which law is
allowed full sway in this county
The following is a synopsis of the
tax laws Of Oregon. now in force:
l. II you pay taxes on or before
March 3 you will be allowed a re-
bate of per cent.
?. If you pay your taxes between
March Is and up to and including
the first Monday in April. there will
not be any rebate allowed and neither
will there be any penalty or interest
added.
3. If your taxes are not paid on or
before the first Monday of April, they
will become delinquent. when there
will be added penalty OF 10 per cent
and the tax will also draw interest at
the rate of IL per cent per annum i'm
addition to the penalty.
A. If you pay one-half of your
taxes on or before the first Monday in
April. then the remaining half may
run up to and including the first
Monday in October. following but If
the last half of tax due is not paid
by the first Monday of October. 1t
becomes delinquent. and there will be
added to such balance a penalty of
10 per cent. and in addition, such bal
ance will bear interest at the rate of
IL per cent per annum from the first
Monday in April until paid.
5. On all personal property taxes,
If one-half is not paid on or before
the first Monday of April, the law
compels the sheriff to levy upon and
collect the same after May 1, hence to
ty after May 1 it will be necessary
for one-half to be paid as above stat
ed.
s. The law compels- the sheriff to
sell all lands on which taxes have
not been paid, and that such sale shall
not be held later than March l of the
year succeeding the year in which the
tax levy was made.
Z. The property win be sold Ia
the person bidding the lowest rate %
interest, and certificates will be is
sued therefor, and deeds given to such
property sold, unless redeemed with
in three years from the date of such
sale