Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1907-01-11
toonilnuoa from lAs, west)
(Appoal Irot.. action o. board

pINltuiht HhHfHHnNilts OF Wlnht hh- l
scasmont has been increased by the said |
state board Of tax commissioners, sit.
ting for purposes Of review, who shall |
be aggrieyed by the action Of such |
board, may appeal thcreirom 10 the
circuit court, In the ease oi individuals |
resident In this state the appeal shall
be taken 10 the circuit court Of the
county where tho individual resides
II taken by an individual Who IL non.
resident of the state II shall bo taken
10 the circuit court oi the county In
which the capital Of the state Ia situat.
ed u taken by corporation II shall
be taken 10 the circuit court oi the
county In which the principal place Of
bnsincrs, II u domestic corporation, or
residence oi the managing agent or at
torney In fact II a foreign corporation.
may be. The appeal shall be taken
and perfected in the following manner
aud not otherwise;
/. The party desiring to appeal from
the action Of such board may cause q
notice, 10 be signed by himself, itself,
or attorney, 20 be filed with the secre-
tary Of paid beard within five days. ex-
eluding Sunday, from the time tho re.
view oi the said assessment roll il COM
plctcd
2. Within ten days OF the giving Of
such notice tho said party, TO be known
as the appellant, shall file with the
clerk Of the circuit court for the proper
county transcript Of the petition for
reduction Of assessment, or NO much Of
the record OF the said board as may be
necessary 10 intelligcntly present the
questions to bc decided by the circuit
court, together with copy Of the order
or action taken by the said board, the
notice 81 appeal, and the record Of the
filing thereof; thereafter the said cir
cult court shall have jurisdiction Of the
matter. bat not otherwise.
The appeal shalt be heard and de-
tormincd by the circuit court In sum
mary manner. and shall be determined
IA an equitable cause. Either the APP
pellnnt or any county 10 which any por-
tion oi the assessment complained OF is
or may be apportioned as appellee shall
bo entitled 10 the compulsory attendance
oi witnesses, and TO the production Of
books and papers, II, upon the hear
ing. the court finds the amount at
which the property was finally assessed
by the said board Is It's actual full cash
value, and the assessment was made
fairly and In good faith, II shall APP
prove such assessment; but II II finds
that the assessment was made at q
greater or less sum than the actual full
cash value Of the property, or II the
same was not fairly or in good faith
made, II shall set aside such assessment
and determine such value, and ccrti.
fled copy Of the order or Judgment oi
the circuit court shall be sufficient war.
rant ir the apportionment, loyying, and
collecting Of taxes against such proper.
ty and upon such valuation so determ
ined. No proceedings for the appor'
tionment, levying, or collection of taxes
against any property shall be stayed by
reason Of the taking or pendency OF any
appeal from the said board; but II
event the assessment Is decreased by
the court on appeal, the tax collectors
OF the several counties shall refund Il
the person or corporation paying sale
taxes on such property any excessive
amount Of taxes collected, and such ta'
collector shall be reimbursed therefor
by the several municipalities TO whicl
he may have disbursed any such exces
sive collections, and in event the assess
ment IL increased by the court on APP
peal the property shall be liable for tn,
deficiency on the amount Of such in
creased valuation. In event any reap
portonment as between counties Il
made by the court on appeal, CORE
spending adjustments shall be made b.
the tax collectors Of the counties affect
ed. The provisions Of law governing
costs and disbursements on appeal shal
be applicable hereto. Payment of take
while appeal is pending shall not oper
ate as a waiver OF the appeal or tn
right to a refunding Of taxes found T.
be excessively assessed.
(Assessment final when reviewed-Cer
titled to county clerks--Apportion
ment and collection.)
Section 23. After the said roll ha
been reviewed by the said state board o
tax commissioners the assessment
therein shall be deemed complete
Said board shall thereupon certify +
the county clerks of the several coun
ties in, into, through, across, or owe
which the lines Of said companies rul
the number Of miles of main ant
branch lines OF the said companies
and the respective values thereof appor
toned to each of such counties; AM
the several county clerks shall there
upon apportion the amount certified :
their respective counties among tn
cities, towns, school districts, roa
districts, ports and other municipa