Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1907-01-17
A BILL.

Eor an act 10 create and define the duties
and powers of the board of equalization in
the several counties of this Statc and to
provide for the equalization and correction
by said board of equalization of the assess.
ment, roll returned by the county assessors
in the several counties, and the assess
mcnt of property omitted from said roll,
and for appeals from said board to the cir,
cult court, and the manner of taking and
dispoSing of the same, and prescribing the
jurisdiction of the circuit court on such ap-
pcals; and repeating sections 3o7a, $3.50,
30sl, and S0S3 of the Codes and Statutes
of Oregon, compiled and annotated by Hon.
Charles b. Bclinger and William w, Cotton; ;
and repeating section 3os2 of the said
Codes and Statutes of OREGON as recnaetcd
by section of act approved December
"a, 1908, being Laws of Special Session
1903, page 4 ct seGuitur; and rcpcaling SO
much of section 5000 of the said Codes and
Statutes of Oregon as is in conflict with
this act; and repeating all acts and parts
of acts in conflict herewith.
Be it enacted by the people of the
state Of Oregon:
<Board of equalization - How consti-
tuted-Duties of board,)
Section l. The county judge, county
clerk, county commissioners, and as
SCISSOR of the several counties OF this
state shall constitute board OF equali-
zaton to examine and correct the as
sessnent rolls returned by the assessors
in their several counties, and to in
crease or reduce the valuation OF the
property therein assessed, so that the
same shall be full cash value thereof,
and to assess omitted taxable property,
in the manner hereinafter provided.
The board shall meet at the court house
in the several counties on the first
Monday Of October in each year, and the
county clerk shall lay before the board
the assessment rolls returned by the
assessor. The county judge shall, if
present be chairman of such board,
and the county clerk shall, il present,
be clerk thereof Three members Of
such board shall constitute a quorum
thereof.
Qualification of members of board.)
Section 2. Before proceeding to the
equalization Of such rolls the several
members of the board shall each take and
subscribe to an oath, to be administered
bv member of such board, and to be
filed with the county clerk, to faithfully
and honestly examine, correct, and
equalize at full cash value said assess
ment roll and all property SO returned
by such ASSESSOR.
Corrections required to be made
Omitted property.)
Section 3. If it shall appear to such
board OF equalization that there are
anv lands or lots or other property
assessed twice. or incorrectly assessed
as to description or quantity, and in
the name of a person or persons not
the owner thereof, or assessed under or
beyond the actual full cash value there
OF, said board may make proper correc-
tions of the same. II it shall appear
to such board that any lands, lots, or
other property asses able by the assess
or are not assessed. such board shall
assess the same at the full cash value
thereof.
Increase in assessment Notice-Pe-
titions for reduction.)
Section 4. Said board OF equaliza-
ton shall not increase the valuation of
anv property on such assessment roll,
as provided in the preceding section,
without giving W 'He pciSoI III "h'H'
name il is assessed at least three DAYS
notice to appear and show cause, if any
he has, why the valuation of his assess
able property; or some part thereof, to
he specified in such notice, shall not be
increased: Provided, that such notice
shall not be necessary il the person
appear voluntarily before said board.
and be there personally notified by a
member thereof that his property, or
some specified part thereof, is, in the
opinion Of the board, assessed below
its actual value: And provided fur
ther. that such notice shall not he ne
ce-sary in event the board deem IT ne
ce@<arv 10 increase the valuation Of all