Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1906-12-13
Continued from last week.
Assessor to give certificate of assess
ment-Penalty for refusing.)

Assessor to give certificate of assess
ment-Penalty for refusing)
Section "a. Any person assessed fol
any year may demand of the assessor
an official certificate of that fact, anC
upon the refusal of the assessor to give
the same he shall be fined in the sun
OF $780, to be collected by the person
demanding the same in an action in the
name of the party injured before any
justice of the peace in said county.
(B. 4 c. Comp, 1856, without ehange)
Assessment roll-What to contain.)
Section 25. That section 3O7l 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 assessor shall set down in the as
sessment roll, in separate columns, and
according to the best information he
can obtain
/. The names of all taxable persons
in his county assessable by him.
2. A description of each tract or par
eel OF land to be taxed, specifying under
separate heads the township, range,
and section in which the land lies, in
tratcs not exceeding quarter section
according to the government survey, or
if divided into lots and blocks, then the
number Of the lot and block.
3 The number of acres and parts of
an acre, as near as the same can be as
certained, unless the same be divided
into blocks and lots.
t. The full cash value of each parcel
of land taxed.
5. The taxable personal property
owned by or to be taxed to such person
as provided by law and the full cash
value thereof, and exemptions allowed. =.
6. The total valuation of all property
taxed, real and personal
For convenience the assessment roll
may be divided so as to show separate
ly assessments of real property or lands
and lots, and assessments of personal
property.
permits the assessment roll to be divided in
present common use being blanket form, in
cludlng real and personal property, on one
page, and being unnecessarily cum bersome
and unweildy. Assessor may not assess more
than 100 acres in single tract)
Getty, village, or town in which lots
are situated to be named)
Section 26. When lots are situated
in any city, village, or town, plat of
!, ,ah uhal1 have, h1.,,
village, or town in which the same are
situated shall be specified in The assess
ment roll.
(No change)
(Trust property-Representative char
acter of holder designated
Section p. That section 3073 Of the
Codes and Statutes of Oregon, compiled
and annotated by Hon. Charles b. Bel
linger and William w. Cotton, be and
he same hereby is amended to read as
follows:
When any person is assessed as trus-
tee, guardian, executor, or administrat-
Or a designation of his representative
character shall be added to his name,
md such assessment shall be entered N
1 separate line from his individual as
'essment, and he shall be assessed for
he real and PERSONAL property held by
lim in such representative character at
he full value thereof.
(No change except to require that personal,
rs well a real, property shall be assessed at
ull yalue)
Assessment and taxation of undivided
interest in real or personalproperty.)
Section %. An undivided interest
n lands or lots, or other real property,
nay be assessed and taxed as such. |
Any person desiring to pay the tax on
IN undivided interest in any real prop !
'rty may do so by paying the tax col
ector a sum equal to such proportion
# the entire taxes charged on the entire
ract as the interest paid on bears to
he whole.
New; but compare Revenue Laws Washing |
on, 1905 section 9l)
Real property-lIow described.)
Section 20. That section 3O74 of the |
,odes and Statutes Of Oregon, compiled
nd annotated by Hon. Charles B. Bel
niger and William w. Cotton, be and
he same hereby is amended to read "a
Ollows:
If the land assessed be less or other
han subdivision according to the
Tnited States survey, unless the same
e divided into lots and blocks so that
t can be definitely described, it shall
e described by giving the boundaries
hereof, or by reference to a description
hereof by number "a contained in the
escription book as hereinafter provided
r in such other manner a. to make the
escription certain.
permits use of a mum bcr, referring to a de
,ription book maintained : a permanent rec !
ri in the tax collectors office in lieu OF "A
letes and bounds description. This provision
borrowed from Washington.)
What shall be sufficient description in
assessment.)
Section 80. That section 3075 of the
odes and Statutes of Oregon, compiled
nd annotated by Hon. Charles Il. Bel