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

shall be its full cash value, as by law
required. Petitions or applications for
the reduction of n particular assessment
shall be made in writing, verified by
the oath Of the applicant or his attor-
ney, and he filed with the board during
the first week it is by law required to
be III session, and any petition or ap-
plication not so made, verified, and
filed shall not be considered or acted
upon by the board.
(Sittings of board.)
Section 8. Said board of equaliza-
ton shall continue its sessions from
day to day, exclusive of Sundays and
legal holidays, until the examination
and correction and equalization of the
assessment rolls shall be completed; ;
but it shall complete said examination,
correction and equalization within one
month from the time it is by law re-
qured to meet, and, unless sooner COM
pleted, at the expiration of one month
from the time the board is herein re-
qured to meet, the examination, cor
rection, and equalization of said assess
ment rolls shall be deemed to be COM
plete.
(Record of proceedings Of board)
Section 6. Corrections, additions to,
or changes in the said roll shall be
entered in a column therein headed
substantially Gas Equalzed by the
County Board" and the entries in such
column shall be the record of the ac-
tion of said board. The meeting, quail
itication, sittings, and adjournment OF
said board shall be recorded in the
journal Of the county court.
(Return Of corrected and equalized
roll.)
Section 7. Such assessment rolls,
when so examined, corrected, and
equalized by such board, shall be re-
turned to the county clerk.
(Appeal to circuit court.)
Section 8. Any person who shall
have petitioned for the reduction of
particular assessment or whose assess
ment has been increased by the board
Of equalization, who shall be aggrieved
by the action Of such board, may APP
peal therefrom to the circuit court of
the county. The appeal shall be taken
and perfected in the following manner,
and not otherwise:
|. The party desiring the appeal
from the action Of such b jard Of equal
zation may cause a notice, to be signed
by himself or attorney, to be filed with
the county clerk Of the county within
five days, excluding Sunday, from the
time the assessment roll is returned to
the county clerk by the board of equal
ization.
2. Within five days Of the giving of
such notice the appellant shall fl lie with
the clerk Of the circuit court trans
cript of the petition for reduction Of
assessment, or so much Of the record of
the board of equalization as may be
necessary to intelligently present the
questions to be decided by the circuit
court, together with copy of the order
or action taken by the board of equal
ization, the notice of appeal and re-
cord Of the filing thereof; thereafter
the circuit court shall have jurisdiction
OF the matter, but not otherwise.
The appeal shall be heard and de-
termined by the circuit court in sum-
mary manner, and shall be determined
as an equitable cause. Either the ap-
pellant or the county as appellee shall
be entitled to the compulsory attend
- ,,.;t and IN h, -,
OF books and papers. II, upon hearing,
the court finds the amount at which the
property was finally assessed by the
board Of equalization is its actual full
cash value, and the assessment was
made fairly and in good faith, it shall
approve such assessment; but if it finds
that the assessment was made at
greater or less sum than the market
value OF the property, or il the same
was not fairly or in good faith made. it
shall set aside such. assessment and de-
termine such value, and certified copy
Of the order or judgment of the circuit
court shall be sufficient warrant for the
levying and collecting Of taxes against
such property, and upon such valua-
tion so determined. No proceedings |
for the levying or collection Of taxes |
against any property shall be stayed by |
the reason Of the taking or pendency OF
the appeal from the board OF equaliza-
tion; but in event the assessment is
decreased by the court on appeal the
tax collector shall refund to the
person paying taxes on such prop |
erty any excessive amount of taxes col |
lected, and in event the assessment is |
increased by the court on appeal the /
shall be liable for the def
cheney on the amount of such increased !
The provisions Of law gov
erning costs and disbursements on ap- !
peal shall be applicable hereto.
(Repealing clause
Section Q. That sections 3079, 1850, |
3Osl, and 30S3sOf the Codes and Stat [!
utes of Oregon. compiled and annotated !
by Hon. Charles Il. Belingcr and
William w. C,ttun, hn and the slme /
hereby are repealed: AMI that SECTION /
3Us2 Of the said Co!c- and Statutes of
Oregon, compiled and annotated by I
Hon. Charles u. Bnllinger and William
w. Cotton, ne rccnactcd hy section of
PIutocrafIc Animals.
Missouri has a hog worth 5000 .