Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1907-01-18

oi the property generally upon the rolls
shall be its full cash value, M by law
required. Petitions or applications for
the reduction Of . 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 II is by law required TO
be In session. and any petition or APP
plintion not 30 made, verified, and
filed shall not be considered or acted
upon by the board.
tSittings Of board.)
Section 8. Said board Of equaliza-
tion 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 Il shall complete said examination,
correction and equalization within one
month from the time IL IL by law re-
quired TO meet, and, unless sooner com
plcted, ut the expiration OF one month
from the time the board IN herein re-
qnircd TO meet, the examination, cor
rection, and equalization Of said ASSESS
ment rolls shall be deemed to be com.
plete.
tRecord Of proceedings Of board,)
Section 9. Corrections, additions to,
or changes In the said roll shall be
entered in column therein headed
substantially "As Equalized by the
County Board" and the entries In such
column shall be the record OF the ac.
tion of said board. The meeting, quail
ification, sittings, and adjournment Of
said board shall be recorded In the
journal Of the county court.
tReturn Of corrected and equalized
roll.)
Section 7. Such assessment rolls,
when No examined, corrected, and
equaliEed by such board, shall be re-
turned 10 the county clerk.
appeal to circuit court.)
Section 8. Any person who shall
have petitoned for the reduction Of q
particular assessment, or whose assess
ment has been increased by the board
Of equalization, who shall be aggrieyed
by the action Of such board. may ap.
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 ,ard Of equal
ization may cause n notice, TO be signed
by himself or attorney, to be filed with
the county cleik Of the county within
five days, excluding Sunday, from the
time the assessment roll ia returned to
the county clerk by the board Of equal
iEation.
2. Within five days OF the giving Of
such notice the appellant shall file with
the clerk Of the circuit court trans
cript Of the petition for reduction OF
assessment, or 80 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.
iEation, 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 a sum-
mary manner, and shall be determined
az an equitable cause. Either the ap-
pellant or the county ~ appellee shall
be entitled to the compulsory attend.
ance OF witnesses and to the production
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 it's actual full
cash value, and the assessment was
made fairly and in good faith, 1t shall
approve such assessment; but IL II finds
that the assessment was made at a
greater or less sum than the market
value of the property, or IL the same
was not fairly or in good faith made. il
shall set aside such assessment and de-
termine such value, and a 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-
tiop; 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
property shall be liable for the def
cheney on the amount of such increased
valuation. The provisions Of law gov.
erninp costs and disbursements ON an.