Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1906-12-13
Proposed Oregon Tax Law

|
range, section, part of section, distance,
course, bearing, and direction, and alsC
the number of lots and blocks, or part
thereof.
| (No change, except to amplify the permssive
abbreviations to correspond with those ordi-
| narily used)
Description book-Contents)
Section 81. There shall be kept in
the office of the tax collector book, to
be known as the description book, which
shall be arranged by order of sections
or land claims, townships, and ranges.
The assessor may enter therein, under
the proper numerical heading, any tract
of land by metes and bounds descrip-
tiOn thereof, situated within such land
claim or section, and shall give to each
tract of land 50 described and entered Il
number, to be designated as Tax No.
-, and the tracts in each such sec
tion and land claim shall be numbered
consecutively. Such number shall be
placed on the assessment and tax rolls
to indicate that certain piece Of real es
tate bearing such number in the de
scription book, and described by metcs
and bounds under such number in the
descri ption book; and in all proceed
ings for the assessment, levy, or collec-
tion of taxes, or sale of property, or
other proceedings for collection of de-
linquent taxes, said designation shall
be a sufficient desert ption, and it shall
not be necessary to enter in such pro-
ceedings a description of such tract by
metes and bounds.
(New; compare Revenue Laws Washington,
1905, section 40
division of assessment made upon
whole tract-Payment of tax on part
of tract.)
Section 30. Any person desiring to
pay taxes on any part or parts of any
real estate heretofore or hereafter as
ssed as one parcel or tract may do so
by applying to the tax collector, who
must carefully investigate and ascer-
tain the relative or proportionate value
said part bears to the whole tract as
sessed, on which basis the assessment
must be divided and the tax collected
accordingly: Provided, where the as
SesSed valuation of the tract to be divid-
ed exceeds $4,000, a notice stating the
division must be sent to the known
several owners interested in the tract,
by registered mail, unless they all APP
ply to the tax collector to divide the as
seSsment; and if no protest against said
division be filed with the tax collector
within fifteen days frOnldate of notice,
the tax collector shall dul Y accept pay
ment and issue erceipt on the appor-
tionment as by him made. In cases
where protest is filed TO said division,
the matter shall be heard by the coun-
ty court at its next regular session for
transaction of county business, and the
county court shall make a final division
Of the said assessment, and the tax col
lector shall collect, accept, and receipt
for said taxes as determined and or
iered by the county court.
(New; compare a somewhat similar statute
in WashlngtOn.)
Lands of unknown owner - How des-
cribed).
Section 33 That section 3076 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
rs follows:
When the name of the owner OF .
lands or lots liable to taxation is un-
known, such lands or lots shall be de-
scribed as that of unknown owner or
unknown owners, and the value thereof
set down in the assessment roll, in the
same manner that lands of known own
ars are required to be described, and
he value thereof designated. If the
on such assessment roll shall
)e arranged in the order of its loca-
ion, and not in a phabetical arrange
nent by the owners name, then the
ands or lots of such unknown owners
shall be inserted in their proper place
according to location.
(Omits all reference to the occupancy of land
o avoid Blackburn V. Lewis" 40 Or. 422, II
'ac. 1i6.)
Form of assessment rOlD.
Section "a That section 3077 of the
'odes and Statutes of Oregon, compiled
md annotated by Hon. Charles b. Bel
niger and William w. Cotton, be and
he same hereby is amended TO read as
ollOws:
The ass rssment roll shall be made
ut in tabular form, in separate col
INNS, with appropriate heads, after the
manner specified below, with such adj
iii tiOnal columns as may by law be prp-
cribed or as may be deemed necessary,
nd for convenience may be divided in
o parts SO that assessments of lands,
OTIS, or other real and personal estates,
ppear in separate parts thereof, as
early as convenient in the following
orm, varying the same as the circum-
tances may require:
LOTS.