Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1906-12-21
Proposed Oregon Tax Law
(Assessor 10 give notice Of meeting o
board Of equalization.

board ot equnliatlon.) d
Section 80. That section 5000 Of the
Codes and Statutes Of Oregon, complied
and annotated by Hon. Charles II. Bel
linger and William W. Cotton, be and
the Same hereby Is amended TO read M
follows;
Each assessor shall give three weeks
public notice In some newspaper print.
cd In his respective county; II there be
no such newspaper, then by posting up
notice In six conspicuous plnccs In his
county, setting forth that ON the first
Monday in October the board Of equall-
xatlon 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 II shall be the
duty Of persons interested TO appear at
the time and place appointed. Proof
Of such notice, II published in news
paper, shall bo made by affidavit as pro.
vlded by law, fled with the clerk Of the
county where the newspaper IL printed,
ON or before the first Monday In octo-
bcr In the yenr when such notice In
printed; II 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 II made.
(ChAugrs the date OF meeting ot the board Of
equalization ~ specified IN the notice, from the
last Monday In August 70 the hts, Monday in
october. provides Tor pefpetuaiiny the fact of
Jurisdiction nf the board by requiring proof 10
be iiird on the giving Of notice. and prescrib
ms the form, section 300 contains language
Tcctiins the duty Of the board 90 make eorrec.
tions, etc. which Il almost literal duplicate OF
section SsO, u. a g.. Comp This has been
omitted as no, properly belonging IN section
which merely ptrsrflbcs what notice shall be
given Of the mecting)
(word "nssessor" shall include his
deputy)
Section 81. The word assessor, as
used in this net, shall be taken to In.
clude his deputy.
(Ncwl
County court may appoint special as
SCISSOR In event OF failure OF assessor
to act.l
Section 3s. In event of the fail
urc OF the assessor TO commence or con.
tinuously and vigorously prosecute the
making OF the assessment In the manner
provided by law, the county court may
summarily appoint 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
II the same had been done by the as
SCISSOR.
(intended TO provide way TO escape from
the situation IN which one county OF the state
found itself In 1905, when the Assessor did not
make the assessment and the county court
undertook to appoint deputy who actually
made the assrssmeent. The validity Of the assess
ment was asNailed by heavy taxpayers. but has
not yet been determined, THIS contingency may
occur in any OF the counties Of the state, and the
public should not be prcludiced by the failure
oi an assessor to act rs neither mandAmus nor
removal from oiiicc would give speedy and ade.
quRtc relief as against u recalciirant assessor. J
(NepenilnR HcctlOn,l
Section 80. That sections 200,
27l0, S041, S0i2, S04i, and S059 OF
the Codes and Statutes OF Oregon, COM
piled and annotated by Hon. Charles
Il, Bellinger and William w. Cotton,
be and the same hereby are repealed.
That all acts and parts OF acts In con-
tlict herewith be and the same hereby
are repealed.
q. Sections a70o and aTl0 have long been
obsolete: they provide for the assessment and
collection of taxes, and equalization by the
city and Its officers Compare section 30lS
2, The assessors Of the state in annual conven
tlons have twice recommended the abolition OF
the 81 poll tax. or It's transfer to the $S road
poll tax, g. Laws OF 1000, page $50. covers
the same ground as section sot9; and see sec,
tion Of this act. 4. Section SOit ls included
In section S0ad, providing for the assessment OF
all lands, which, OF course, includes that OF
corporations. g. Section 30b9 Is merged with
section aO7o In drafting section aS OF this aet.)
(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 valid assessment
for taxation, shall have been done as
fully as II this act had not been enacted
A BILL.
For an act to provide more efficient ant
equitable system for the assessment of banl