Daily capital journal. (Salem, Oregon) 1903-1919, 1905-07-17
MAY SET
ONLY
ONE DAY
Attorney General Crawford
Gives Out Opinion for
Equalization Boards
Salem, July Ia, 1905.

1 ht Ohig AVNvs
Mr.. A. M. Hare, County Assessor,
Tillamook, Oregon.
Dear Sir: Relative to yours Of the
18th inst, requesting my opinion as
to the length of time the board Of
equalization is required to be in ses-
sion, permit me to say that section
5000 of Bellinger and Cotton's Ammo
tated Codes and Statutes Of Oregon
provides that "Each assessor shall
give three weeks public notice in
some newspaper printed in his respect
i've county; if there be no newspaper,
then he must have notices posted up
in six conspicuous places in his coun-
ty, setting forth that on the last Mon
day in August the board Of equaliza-
tion will attend at the office Of the
county clerk of his county and pub
licly examine the assessment roll and
correct all errors in valuation, de-
scription, or quality Of lands, lots, or
other property, and it shall be the
duty of the persons interested to ap.
pear at the time and place appoint.
ed, etc." BY tho said section the
time of the meeting is fixed as the
last Monday in August, and the no.
tice requires that all persons interest
ed appear on that day and make com
plant 1 presume if the board should
continue in session longer than one
day, complaints could be fled at any
time while they were in session.
Section 3Os2 provides that "said
board Of equalization shall continue
their sitting from day 70 day until
the examination and correction of the
assessment roll, as provided in this
chapter, shall be completed; but If
such examination and correction be
not completed within the week in
which such board is required to meet
il shall be the duty Of the county
clerk, ETC." You will notice that by
said section the board continues its sit |
tings from day to day until the exam
ination and correction Of the assess |
ment roll shall be completed, and il
prohibits them from holding it exceed
ing one week. 1t can, under said section,
continue its sittings from day to day for !
one week, but the meeting Of the board, |
as fixed by law, said section 5000, is
the last Monday in August, and that
is the day on which parties who have
complained are obliged, under the
statute TO be present and make their
complaints; then if the board has so
much business on hand that IL cannot
it on Monday, il may con-
tinue it from day to day for not to
exceed Cne week.
Therefore, the board, in my opinion,
can close its sessions at the close of
business hours on the first day, il it
has completed the examination and cor
reeticn q the assessment roll, and
there are no complaints to be consid.
erred; otherwise it can continue from
day to day during the week. The no
tiee which is required to be published
under section 5000, is in the nature of
a summons to the taxpayers to appear
and make complaint, if any they have,
and the time and place to appear is
definite and certain, but still the
board would have authority, if in ses-
sion, to receive and hear complaints
iled any day during its sessions, but
hey have the right to adjourn after
,ne day il no complaints are presented,
Ind they have completed the examina'
ion and correction of the roll.
Very respectfully yours,
A. NJ. CRAWFORD,
Acknowledgement.