Condon globe. (Condon, Gilliam Co., Or.) 189?-1919, 1907-02-01
Proposed Oregon Tax Law

Section 23. Whenever the tax coll
lector discovers that any property has
been assessed more than once for the
same year, he shall collect only the tax
justly duo thereon, and shall make re-
turn 20 the county court Of the balance
~ double assessment, and shall be
properly credited therefor; and when
ever, at any stage in the collection Of
taxes, the officer having charge Of the
rolls shall discover errors or omissions
Of any kind therein he may properly
correct the same 10 conform 10 the facts
In whatever manner may be necessary
TO make such assessment, tax, or other
proceeding whatsoeyer regular and
valid, such correction 10 be made In
red Ink, or otherwise distinguished,
and TO be signed with the initials OF
the officer making the same and the
date OF such erection.
On. 4 c. Comp. section aios)
tomitted propcrty-Asscssment.)
Section "a. Whenever, after the
return Of the assessment roll 10 the
county clerk by the board OF equaliza.
tion, the officer having the possession
OF the roll ehall discover or receive
credible information, or II he has rea-
son 10 believe that any real or
personal property has, from any cause.
been omitted, in whole or in part, In
the assessment Of any year or number
Of years not exceeding two years prior
TO the last roll 40 equalized and re-
turned, or from the assessment roll or
the tax roll, he shall proceed 20 correct
the assessment or tax roll In his hands,
and add such property thereto, with
the proper valuation, and charge such
property and the owner thereof with
the proper amount Of taxes thereon at
the rate which the said property would
have been taxed had il been properly
upon the tax roll for the year or years
as to which II was omitted; TO enable
which officer 30 10 do he IL hereby in.
vested with oil OF the powers Of the
assessor, board OF equalization, and
county clerk under the laws In force
during such years and thereafter. But
before making such correction or addi-
tion, il the person claiming 10 own said
property, or occupying II or in posses
sion thereof, resides In the county and
Is not present, such officer shall give such
person notice In writing OF his inten-
tioh to add such property to the assess
ment or tax roll, describing II in gem
eral terms, and requiring such person
TO appear before him at his Office at a
specified time, within five days after
giving such notice, and TO show cause,
II any, why such property should not
be added to the assessment and tax roll
and II the party so notified does not ap-
pear, or II he appears and fails TO show
any good and sufficient cause why such
assessment shall not be made, the
same shall be made, and the officer
making the correction or addition shall
file in his office statement OF the
facts or evidence on which he made
such correction. The notice in this
section provided may be given and
served in the same manner and by the
same persons competent to serve SUBJ
poenas. Appeal may be taken from
the action OF the officer In making the
correction or addition by the person ag-
grieved within ten days after the action
of such officer is taken, by giving notice
to such officer and otherwise proceeding
in the manner provided for appeals from
the board Of equalization.
(New; sec note to section ab)
duty Of officer having possession Of
roll-Proceedings on failure to act.)
Section rs. Whenever any officer
described in the preceding section shall
discover credible information, or have
reason to believe that real or personal
property has from any cause been omit
ted, in whole or in part, from assess.
ment for taxation for the years specified
in the preceding section, or such credi.
BILE information shall be furnished ia
such officer, 1t shall be the duty Of the
officer having possession OF said assess
ment or tax roll to take the steps pro.
vided for in the preceding section to
place such omitted property on the
assessment or tax roll. II such officer
shall fail or refuse on the discovery by
himself, or on credible information be-
ing furnished him by another person,
that property has been omitted from
taxation, the state, on the relation Of
any state officer or of any taxpayer Of
the county in which such failure or re-
fusal occurs, shall have the right to
proceed against such officer in any
court of competent jurisdiction by man.
damus to compel such officer to comply
with the provisions of the proceeding
section. In the trial of such suit the
question of what constitutes credible
information as herein mentioned shall
be question of fact to be determined
by the court trying the case in the
same manner other issues of fact are
datarminad To INDIGNANT sho II ha rar