Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1906-12-20
Assessor to give notice Of meeting OF
board of eQlia liZatiOn

Assessor to give notice of meeting OF
board of eqria aliMtion.)
Section 38 That section 5000 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:
Each assessor shall give three weeks
public notice in some newspaper print
ed in his respective county; if there be
no such newspaper, then by posting VI
notice in six conspicuous places in his
county, setting forth that on the first
Monday in October the board Of equali-
zation will attend, at the court house
in his county, and publicly examine the
assessment rolls, and correct all errors
in valuation, description, or qualities
of lands, lots, or other property assessed
by such assessor; and it shall be the
duty of persons interested to appear at
the time and place appointed. Proof
of such notice, if published in a news
paper, shall be made by affidavit as pro-
vided by law, filed with the clerk of the
county where the newspaper is printed
on or before the first Monday in OctO-
Der in the year when such notice is
printed; if such notice be posted, proof
thereof shall be made by the affidavit
of the assessor or his deputy, setting
out the time, manner, and place of post
ing such notices, filed with the clerk OF
the county on or before the first Mon
day in October in the year when such
posting is made
(Changes the date of meeting of the board OF
equalization as specified in the notice, from the
last Monday in August to the first Monday III
October; provides for perpetuating the fact OF
jurisdiction of the board by requiring proof to
be filed on the giving of notice, and prescrlb-
ing the form Section 1900 contains language
reciting the duty of the board to make correc-
tions, etc which Is almost Il literal duplicate OF
section 1850, Is, x G. Comp. This has been
omitted as not properly belonging in section
which merely prescribes what notice shall be
given OF the meetlng.)
(Word "assessor' shall include his
deputy.)
Section 81. The word assessor, as
used in this act, shall be taken to in
cude his deputy.
(New)
County court may appoint special as
SCISSOR in event of failure OF assessor
to act.)
Section So. In event of the fail
ure of the assessor to commence or con-
tinuously and vigorously prosecute the
making OF the asSessmeI t in the manner
provided by law, the county court may
summarily appoint a special assessor,
who shall qualify in the same manner
as the assessor, and who shall have all
the duties, rights, privileges, and emol-
uments of the assessor in making the
assessment for the current year, and
whose acts shall have the same effect as
if the same had been done by the as
SCISSOR.
Nntended to provide way to escape from
the situation in which one county of the state
found itself in 1908, when the assessor did not
make the assessment and the county court
undertook 10 appoint a deputy VINO actually
made the h>ses> mcnt. he validity of the assess
ment was as>alled bv heavy taxpayers, but has
not yet been determined This contingency may
occur in any of the counties of he state and the
public should not be preludiccd by the failure
of an assessor to act as neither mAndamu> nor
removal from office would give speedy and ade-
quate relief Us against a recalcitrant assessor.)
<Rcpealing section)
Section 50. That sections 27O9,
271O. 3O4l, 3O42, 3O44, and 3O59 of
the Codes and Statutes OF Oregon, COM
piled and annotated by Hon. Charles
b. Bellnger and William w. Cotton,
be and the same hereby are repealed.
That all acts and parts of acts in con-
fict herewith be and the same hereby
are repealed.
a. Sections 27oo and 27lo have long been
obsolete; they provide for the assessment and
collection of taxes, and equalization by the
city and its officers. Compare section 309s.
2. The assessors of the state in annual conven-
tonS have twice recommended the abolition of
the. 81 poll tax. or its transfer to the So road
poll tan. 3. Laws of 1903, page 2S6, covers
the same ground section 3o42; and
ton of this act 4. Section 30ii is included
in section 8ojG, providing for the assessment of
all lands, which, of course, includes that of
corporations. 3. Section 30j9 is merged with
section 3o'0 in drafting section 23 OF this act)
(Saving clause as to assessment for cur
rent year,
Section 40. That, notwithstanding
anything to the contrary in this act
contained, the provisions hereof shall
not apply either as to the property sub
ject to assessment or the mode of assess
ment thereof, to the assessment which
but for this act would be made in the
year 1907 upon the basis of ownership
and valuation of property March l,
1907; but the statutes which have here
tofore been in force shall continue in
full force as to the assessment for that
year until all things in and about the
same, necessary to a valid assessment
for taxation, shall have been done as
fully as if this act had not been enacted.
A BILL.