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

an assignment thereof shall vest in the
assignee or his legal representatives all
the right and title of the original pur-
chaser.
y -
(Taxes void six years after delinquen-
cv.)
Section 66. All taxes heretofore or
hereafter levied by any county, city,
town, school district, road district, port
or other municipal taxing agency or
district of the state Of Oregon, after the
expiration OF six years from the time
when such taxes are delinquent, shall
be void: Provided that this section
shall not be construed as affecting any
right acquired under or by virtue OF the
issuance of certificate of delinquency
provided for in this act.
(Lien creditor may pay taxi
Section 81. Any person who has
lien by mortgage, or otherwise, upon
any land on which the taxes have not
been paid may pay or redeem such
taxes and the interest and charges
thereon; and the receipt of the person
authorized to receive such tax or re-
demption money shall constitute an adj
ditional lien on such land to the
amount therein specified, and the in
terest and charges thereon; and the
amount SO paid, and the interest and
charges thereon, shall be collectible
with, as part Of, and in the same man.
ner as the amount secured by the origi-
nal lien.
(B. & c, Comp, section s144, extended to
| include redemptions.)
payment of tax by occupant or tenant.)
Section 50. When any tax on any
real estate shall have been paid by or
collected from any occupant or tenant
when there is some other person who,
by agreement or otherwise, ought to
pay such tax, or any part thereof, such
occupant or tenant shall be entitled to
recover by action the amount which
such person should have paid, with in
terestt hereon; or he may retain the
same out of any rent due or accruing
from him to such person for real estate
on which such tax is SO paid.
(B. c. Comp section 3145, no chansc.)
Repeating section.)
Section 70. That chapters 5, 6, and
7, of title xxx of the Codes and Stat
utes of Oregon, compiled and annotated
by Hon. Charles B. Bellinger and Will
|
7, s, 9, 10, IL, and II of an act ap-
proved December "a, 1908, and found
upon page ct sequitur Of the General
L avs of the Special Session of 1903:
and an act entitled can act to amend
section 3O9S of Bellinger and Cotton's
Annotated Codes and Statutes OF Ore
gor," approved February II, 1908; and
an act entitled "An act to amend an
act entitled AN act to amend section
3O9S of Bellinger and Cotton's Anno-
tated Codes and Statutes of Oregon,
approved February ~, 1903, and to de-
clare an emergency" approved De-
cember "a, 1908 and chapters; Z, 50,
145, l56, 1862, and 1873 of the General
Laws of Oregon, 1905; and an act filed
in the Office of the secretary Of state
December "a, 1903, entitled can act to
amend section 1922 OF Bellinger and
Cotton's Annotated Codes and Statutes
of Oregon;" and an act entitled "An
act to amend section 309l of the Codes
and Statutes of Oregon, as annotated
by Charles B. Belinlger and William
w. Cotton, and giving the apportion-
ment or revenues for the state among
the several counties, and defining the
method or proceeding in making the
state apportionment," approved Feb
ruary "a, 1903; and all other acts and
parts of acts amendatory Of any of the
acts and sections above set forth, and
all acts and parts of acts in conflict
herewith, be and the same hereby are
repealed Provided that the repeal Of
section 30S6 of the Codes and Statutes
of Oregon, compiled and annotated by
Hon Charles B. Bellinger and William
w. Cotton, shall not affect the dupli-
cate thereof section 1874 of said Codes
and Statutes of Oregon, as the same is
amended by an act approved February
"a, 1903, and found upon page PA Of
tne Ienerdl LAWS OF oregon, 1910.
(Saving clause.)
Section so. That, notwithstanding
anything to the contrary in this act
all laws heretofore in force
are continued in force and effect until
all things and acts in and about the as
sessment, apportionment and levy of
taxes upon the basis of ownership of
on the first day of March,
1907, and the assessment, apportion-
ment, levy, and collection of taxes, and
incident thereto, made or
prior to March l, 1907, ex-
cept as specified in section So of this
act, have been fully and duly done and
performed as fully as if this act had
never been enacted, but the taxes levied
on the basis Of ownership of property
on the first day of March, 1907, shall
be collected as herein provided. This
act shall not be construed to inhibit or
take away the power of counties, incor-
porataJ cities or TOWNS school district