Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1907-01-10
Z
CONTINUED from last week.
appeal from action of board J

tlon who shall have petltloned for the re-
duction or change of apportionment, OF
particular assessment, or whose as
sessment has been increased by the said
state board of tax commissioners, sit
ting for purposes of review, who shall
be aggrieved by the action of such
board, may appeal therefrom to the
circuit court. In the case of individuals
resident in this state the appeal shall
be taken to the circuit court of the
county where the individual resides
if taken by an individual who is nom
resident of the state it shall be taken
to the circuit court of the county in
which the capital of the state is situat-
ed; if taken by corporation it shall
be taken to the circuit court of the
county in which the principal place OF
business, if domestic corporation, or
residence of the managing agent or at
torney in fact if a foreign corporation,
may be. The appeal shall be taken
and perfected in the following manner
and not otherwise
l. The party desiring to appeal from
the action Of such board may cause a
notice, to be signed by himself, itself,
or attorney, to be filed with the secre-
tary of said board within five days, ex-
cluding Sunday, from the time the re-
view of the said assessment roll is COM
pleted
2. Within ten days of the giving OF
such notice the said party, to be known
as the appellant, shall file with the
clerk of the circuit court for the proper
county transcri pit of the petition for
reduction of assessment, or so much of
the record of the said board 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 said board, the
notice of appeal, and the record of the
filing thereof; thereafter the said cir
cult court shall have jurisdiction of the
matter, but not otherwise.
The appeal shall be heard and de-
termined by the circuit court in a sum
mary manner, and shall be determined
as an equitable cause. Either the APP
pellant or any county to which any por-
ton of the assessment complained of is
or may be apportioned as appellee shall
be entitled to the compulsory attendance
of witnesses, and to the production of
books and papers. If, upon the hear
ing, the court finds the amount at
which the property Was finally assessed
by the said board is its actual full cash
value, and the assessment was made
fairly and in good faith, it shall ap-
prove such assessments but if it finds
that the assessment was made at
greater or less sum than the actual full
cash value of the property, or If the
same was not fairly or in good faith
made, it shall set aside such assessment
and determine such value, and a certi-
fled copy of the order or Judgment of
the circuit court shall be sufficient war
rant fr the pportionment, levyng, and
collecting of taxes against such proper
ty and upon such valuation SO dcterm-
ined. No proceedings for the appor-
tionment, leyying, 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 in
the court on appeal the tax collectors /.
of the several counties shall refund to |
the person or corporation paying said |
taxes on such property any excessive |
amount of taxes collected, and such tax
collector shall be reimbursed therefor |
by the several municipalities to which |
he may have disbursed any such excess
,...li Nd h.,
ment is increased by the court on ap-
peal the property shall be liable for the .
deficiency on the amount of such in
creased valuation. In event any reap
pOrtiOnment as between counties is
made by the court on appeal, CORE
spending adjustments shall be made by
the tax collectors of the counties affect
ed. The provisions of law governing
costs and disbursements on appeal shall
be applicable hereto. Payment of taxes
while appeal is pending shall not oper-
ate as waiver of the appeal or the
right to a refunding of taxes found to
be excessively assessed.
Assessment final when reviewed-Cer-
titled to county clerks-Apportion-
ment and collection)
Section %. After the said roll has
been reviewed by the said state board of
tax commissioners the assessments
therein shall be deemed complete.
Said board shall thereupon certify to
he county clerks of the several coun-
les in, into, through, across, or over
which the lines of said companies run
he number of miles of main and
branch lines of the said companies,
md the respective values thereof appor-
Toned to each of such countless and ,
he several county clerks shall there |
lpon apportion the amount certified to :
heir respective counties among the '
titles, towns, school districts, road q
districts, ports and other municipal i
axing agencies and districts in proper :
ion to the length OF such main and 9
branch lines in each of such munich a
'alities, multiplying the value per {
nile as above ascertained of such main @
nd branch lines by the length thereof t
n each of such municipalities, and APP q
'ortioning the result to such municipal ,