Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1906-12-06


his county as personal property.
(Omits provision for special ratio of assess
ment and taxation for sea-going vessels, Wh1ci
violates the constitutional provisions as to uni
formity and equallty.)
(Plats or surveys and towns - Presen
ownership book or list - Taxpayers
index.)
Section 20. That section 3061 of the
Codes and Statutes of Oregon compiled
and annotated by Hon. Charles B. Bel
linger and William w. Cotton, be anc
the same hereby is amended to read al
follows:
The assessor of each county shal
make plat of the government surveys
and of all town plats within his coun'
ty, and shall note therein, or in a pres
ent ownership book or list, the owner
of each tract of land, and of each town
lot; and in counties where the assessor
shall describe the land in the roll in
the order of its location upon the
ground he shall keep taxpayers in
dex for each year, which shall be a
public record subject to general inspec'
ton; and in such index shall be en-
tered the name of every taxpayer
against whom any tax shall be charged
in the county, in alphabetical order
with reference to the first three letters
of the surname of such taxpayers as
have surnames, and of the first names
of any others, and shall refer to the
pages and lines of the roll where the
assessment of such taxpayer may be
found.
provides for present ownership book or list
at present. Taxpayers index kept when the
roll is geographically arranged snail refer tC
page and line of roll, the old law seeming &c
provide merely for a list of taxpayers, which Is
but half all index.)
(Stock or other personally OF nonresi-
dents.)
Section 81. That section 1862 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:
Whenever any live stock or other
personal property of non-residents in
this state shall be pointed out to the
assessor by any resident householder OF
his county it shall be the duty of the
assessor to assess the same at its cash
value; and such stock or other personal
property shall be held liable for the
payment of the taxes thereon in the
same manner as the personal property
of resident citizens is held liable.
(No change except to use word Give stock
instead OF "stock" to clear up the present am
dignity as to what kind OF stock is meant-live
or corporate.)
assessment roll and appraisement Of
prOperty.)
Section 90 That section 1869 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:
At the time prescribed by law the
assessor in each county shall ascertain
by diligent inquiry the names of al
persons liable to taxation in his county
who by law are assessable to him, anC
also all the taxable personal property
and all taxable real estate therein
which by law is assessable by him, anG
make out an assessment roll of all such
property, and appraise the same ac
cording to the provisions OF the statutes
relating thereto.
(Only change is to provide that the assessor
assesses property which by law Is assessabe 10y
him. thus permitting the legislature TO place
the duty to assess certain classes OF property
elsewhere.
(Owner or managing agent to furnish
list of property-Penalty for and
proceedings after refusal.)
Section %. That section 1910 of the
Codes and Statutes of Oregon, compiled
and annotated by Hon. Charles B. Bel
linger and William w. Cotton, be anc
the same hereby is amended to read as
follows:
Every assessor shall require any per
son liable to be taxed in his county and
to be assessed by him, and the manag-
ing agent or officer of any corporation
or association liable to be taxed in his
county and to be assessed by him, tC
furnish such assessor list of all the
real estate of such person, corporation,
or association situate in his county liza
BILE to taxation, and list of all the
personal property of such person, cor
porat ion, or association liable to taxa
tion in this state, and shall require
such person, managing agent, or officer
to make oath that, to the best of his
knowledge and belief, such list contains
full and true account OF all its or his
property liable to be taxed in such
county; and if any person shall refuse
to furnish such list, or TO swear TO the
same when required so to do by the AS
SCISSOR, such person shall forfeit and pay
to the assessor, for the use of the coun-
tv, the sum of $50, which sum may be
recovered by motion in any court hay
ing iurisdicti ion of matters of debt or
contract to the amount of $50. Should
any such person, managing agent, OF
officer, when so required, refuse to furn-
ish and to swear to such list the assess
or shall ascertain the taxable property
of such person, corporation, or associa-
tion, and shall appraise the same from
the best information TO be derived from
other sources.
(BeSides amending section 1910. incorporated
also the essentials Of r. x {. Comp. section
3 -. Extends the provisions of see tion 300 to
include mana sins a5ents or officers 81 corPor