Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1907-02-14
Proposed Oregon Tax Law

have lien on the property liable for
taxes, assessments, penalties, interest,
and costs for which judgment is prayed
and the person or authority who shall
collect or receive the same shall give a
receipt for such payment, or issue to
such person a. certificate showing such
payment.
\
(Appeal-Appeal bond-Procedure.)
Section At. Appeals from the final
order, judgment, and decree of the
court may be taken to the supreme
court by giving notice thereof orally in
open court at the time of the rendition
Of the judgment, decree or final order,
or by giving written notice thereof at
any time within thirty days after the
rendition of said order, but not there
after. The manner of taking and per-
fecting appeals to the supreme court
and the proceedings thereon, and the
determination and disposal thereof,
shall conform to and be governed by
the statutes for taking appeals in equit-
able causes, except in SO far as this act
may otherwise provide, But no appeal
shall be allowed the defendant from
any judgment, decree, or final order
for the sale of lands or lots for taxes,
and no bond given on appeal shall
operate as supersedeas, unless the de-
fendant taking such appeal shall, with
~, ha al xxit hin xrhioh
file an undertaking on appeal, also de-
posit with the county clerk an amount
of money equal to the amount of the
Judgment and costs rendered in such
cause by the circuit court. If, in case
of an appeal, such judgment, decree,
and final order be affirmed, in whole or
in part, the supreme court shall direct
that the amount deposited with the
county clerk as aforesaid, or so much
thereof as may be necessary, be credit
ed upon the judgment so rendered, and
execution shall issue for the balance OF
said judgment, damages and costs.
Thereupon it shall be the duty of such
county clerk to apply SO much of the
amount deposited with him as aforesaid
as shall be necessary to satisfy the
amount of the judgment, decree. and
final order. If, upon final hearing,
Judgment shall be refused for the sale
of the land or lots for the taxes, penal
ties, interest, and costs, or any part
thereof, in said proceedings, the coun-
ty clerk shall pay over to the party who
shall have made such deposit, or his
legally authorized agent or representa-
tive, the amount of the deposit, and in
any event shall sorefund so much thereof
as shall remain after the satisfaction of
the judgment, interest, and costs
against the land or lots in respect to
which such deposit shall have been
made.
Holder of certificate must pay taxes
Forfeiture.)
Section 4S. Every purchaser of 6
certificate of delinquency shall, before
applying for judgment and decree OF
foreclosure, pay all taxes that have ac-
crued on the property included in said
certificate since the issuance Of said GER
tifcate, and any prior taxes that may
remain due and unpaid on said proper
ty. If any purchaser of delinquent GER.
tifcates shall suffer subsequent tax
to become delinquent, and subsequent
certificate OF delinquency to issue on
the same property included in his Ger
tifcate, such first purchaser shall for
felt his rights Hereunder to the sub
sequent purchaser, and such subse-
quent purchaser shall, at the time of
obtaining his certificate Of delinquency,
redeem said first certificate of delin-
quency outstanding thereon to the date
of said redemption, and the amount so
paid in redemptiOr shall become part
of said subsequent certificate of delin-
quency, and draw interest at the rate
of fifteen per cent per annum from the
date of payment. Said holder of GER
ticate of delinquency permitting SUBJ
sequent certificate to issue on the same
shall, on notice from the tax
surrender said certificate of
delinquency on payment to him of the
money paid by the subse-
uuent purchaser. Provided, that this
section shall not apply to counties or
\ ~
Publication as costs.)
Section SO. la case any person shall |
be compelled to publish notice in
under the provisions of this
sct, then, before any person who may
nave a right to redeem the lands or lots
rom sale shall be permitted to redeem,
he shall pay to the officer who by law
g authorized to receive such redemp-
ion money the amount paid for pub
ishing such notice, for the use of the
person compelled to publish such no.
ice, as afoi esaid.
y
Fees.)
Section Sc. l. The tax collector
hall, upon the issuance of certificate
# delinquency, collect fifty cents. 2.
COR making deed, to include not more
han ten tracts or lots, including all
ervices rendered, including sales and
costing notices, three dollars. 8. The
ounty clerk shall, upon filing applica-