Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1906-12-14

ts' ft"ffRtA Va fRas hafA hAHehHg VI lAAhN
thereof.
(No change. except to Ampiify the pormissiye
abbrevlAilons TO correspond with those ordi.
narily used
Description book-Contents.)
Section 81. There shall be kept In
the Office Of the tax collector book, TO
be known ~ the description book, which
shall be arranged by order Of sections
or land claims, townships, and ranges.
The assessor may enter therein, under
the proper numerical heading, any tract
OF land by q metes and bounds descrip-
tion thereof, situated within such land
claim or section, and shall give TO each
trnct OF land 80 described and entered
number, 10 be designated IN Tax No.
-, and the tracts in each such Sec
tion and land claim shall be numbered
consecutiyely. Such number shall be
placed on the assessment and tax rolls
TO indicate that certain piece Of real cs-
tate bearing such number in the de-
scription book, and described by metes
and bounds under such number in the
description book; and in all proceed
ings for the assessment, levy, or collec-
ton Of taxes, or sale Of property, or
other proceedings for collection Of de-
llnquent taxes, said designation shall
be sufficient description. and II shall
not be necessary TO enter in such pro-
ceedings description OF such trnct by
metes and bounds,
lNew; compare Revenue Laws Washington.
1905, section a.
division Of assessment made upon
whole tract-Payment Of tax on part
OF .ract.)
Section 32. Any person desiring TO
pay taxes on any part or parts OF any
real estate heretofore or hereafter as
scssed m one parcel or tract may do 20
by applying TO the tax collector, who
must carefully investigate and asccr-
tain the relative or proportionate value
said part bears to the whole tract asv
sessed, on which basis the assessment
must be divided and the tax collected
accordingly: Provided, where the as
sessed valuation Of the tract TO be divid-
cd exceeds $4,000, notice stating the
division must be sent to the known
several owners interested in the tract,
by registered mail, unless they all ap-
ply TO the tax collector to divide the as
sessment; and II no protest against aid
division be filed with the tax collector
within fifteen days from date OF notice,
the tax collector shall duly accept pay
ment and issue erceipt on tho appor.
tionment as by him made. In cases
where protest is filed to said. division,
the matter shall be heard by the coun-
ty court ut it's next regular session for
transaction Of county business, and the
county court shall make u final division
Of the said assessment, and the tax col
lector shall collect, accept, and receipt
for said taxes as determined and Or
dered by the county court.
(New; compares somewhat similar statute
In Washington,)
Glands Of unknown owner - How des-
cribed).
Section 80. That section S076 Of the
Codes and Statutes OF Oregon, compiled
and annotated by Hon. Charles B. Bel
linger and William W. Cotton, be and
the same hereby is amended to read
as follows:
When the name OF the owner OF
lands or lots liable to taxation is un-
known, such lands or lots shall be de-
scribed as that of unknown owner or
unknown owners, and the value thereof
set down in the assessment roll, in the
same manner that lands Of known own
ers are required to be described, and
the value thereof designated. II the
property on such assessment roll shall
be arranged in the order Of it's loca-
tion, and not in alphabetical arrange
ment by the owners name, then the
lands or lots OF such unknown owners
shall be inserted in their proper place
according to location.
| (omits all reference to the occupancy Of land
to avoid Blackburn v, Lewis" l6 Or, i22, a
Pac, 7l6.)
Form Of assessment rolD,
Section "a. That section 3077 Of the
Codes and Statutes Of Oregon, compiled
and annotated by Hon. Charles b, Bel
linger and William w. Cotton, be and
the same hereby is amended to read as
follows:
The assessment roll shall be made
out in tabular form, in separate col
umns, with appropriate heads, after the
manner specified below, with such ad-
ditional columns as may by law be pre-
scribed or MS may be deemed necessary,
and for convenience may be divided in
to parts so that assessments Of lands,
lots, or other real and personal estates,
appear in separate parts thereof, as
nearly as convenient in the following
form, varying the same as the circum-
stances may require: