Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1906-12-14
Proposed Oregon Tax Law
CONTINUED from last week,
(Assepsor 10 give certificate OF assess
ment--Penalty for rcfusing.l

Section "a. Any person assessed for
any year may demand Of the assessor
an official certificate Of that fact, and
upon the refusal OF the assessor TO give
the same he shall be fined In the sum
Of 400, TO be- collected by tho person
demanding the same In an action In the
name Of the party injured before any
justice Of the peace In said county.
tn. a c. Comp, si6o, withou, ehanRel
assessment roll--whnt TO contain.)
Section 26. That section 307i Of the
Codes and Statutes Of Oregon, complied
and annotated by Hon. Charles II. Bel
linser and william w. Cotton, bo and
the same hereby Ia amended TO read NJ
follows
Tho assessor shall set down In the NJ.
sessment roll, in separate columns, and
according TO the best information he
can obtain
/. The names OF All taxable personn
In his county asscssablc by him.
2. A description oi each tract or par.
Gel Of land 10 be taxed, specifying under
separate heads the township, range,
and section In which the land lies, in
tratcs not exceeding quarter section
according 10 the government survey, or
II 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 ~ tho same can be M.
certaned, unless the same bo divided
into blocks and lots.
I. The full cash value Of each parcel
of land taxed
b, The taxable personal property
owned by or 10 b. taxed 10 such person
as provided by law, and the full cash
value thereof, and exemptions allowed.
q. The total valuation Of all property
taxed, real and personal.
For convenience the assessment roll
may be divided NO as 10 show sepamtc-
ly assessments OF real property or lands
and lots, and assessments OF personal
property.
permits the assessment roll TO be- divided In.
60 parts ior convenience, the form OF roll In
pFeseui common use being a blanket form, IN.
Guiding real and personal property, on one
page, and being unnecessarily cumbersome
anu uHhNllNN AhfeNhnr may moi aAfbAa more
than 100 acres In single uact.)
Getty, village, or town in which lots
are situated 10 bc named.)
Section 26. When lots are situated
In any city, village, or town, plat OF
which shall have been recorded the city,
village, or town in which the same are
situated shall be specified in the assess
ment roll.
(So change.l
<Trust property-Representativ char
acter OF holder designated.l
Section 81. That section s073 Of the
Codes and Statutes OF Oregon, compiled
and annotated by Hon. Charles Il. Bel
linger and William w. Cotton, be and
the Same hereby is amended to read as
follows:
When any person is assessed as trus.
tee, guardian, executor, or ndministrat-
or designation Of his representative
character shall be added to his name,
and such assessment shall be entered in
a separate line from his individual as-
sessment, and he shall be assessed for
the real and personal property held by
him in such representative character nj
the full value thereof.
(No change, except 10 require that personal
as,well as real, property shall be assessed al
full yalue.l
Assessment and taxation OF undivided
interest in real or personalproperty.
Section 2S. An undivided interest
in lands or lots, or other real property,
may be assessed and taxed as such.
Any person desiring TO pay the tax on
an undivided interest in any real prop
erty may do so by paying the tax col
lector sum equal TO such proportion
of tho entire taxes charged on the entire
tract ~ the interest paid on bears TO
the whole.
tSewi but compare Revenue Laws Washing.
ton 1908, section Si.)
(Real property--How described)
Section 20. That section 3074 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:
II the land assessed be less or other
than subdivision according to the
United States survey, unless the same
be divided into lots and blocks so that
it can be definitely described, it shall
be described by giving the boundaries
thereof, or by reference to description
thereof by number rs contained in the
description book as hereinafter provided
or in such other manner as to make the
description certain.
permits use OF n number. referring to a de-
scripton book maintained as a permanent rec.
ord In the tax collectors Office In lieu OF q
metes and bounds description. This provision
is borrowed from Washington)