Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1907-01-31
Proposed Oregon Tax Law
Double assessments and other errors
tax Ollector NAV correct \

Double assessments and other error
tax collector may correctly
Section 23. Whenever the tax col
lector discovers that any property hal
been assessed more than once for tn,
same year, he shall collect only the tal
justly due thereon, and shall make re
turn to the county court of the balance
as double assessment, and shall bt
properly credited therefor; and when
ever, at any stage in the collection o.
taxes, the officer having charge of the
rolls shall discover errors or omissions
of any kind therein he may properly
correct the same to conform to the facts
in whatever manner may be necessary
to make such assessment, tax, or other
proceeding whatsoever regular and
valid, such correction to 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 direction.
(B. & c. Comp, section 31o5)
(Omitted property-Assessment)
Section "a. Whenever, after the
return of the assessment roll to the
county clerk by the board of equaliza-
tion, the officer having the possession
of the roll shall discover or receive
credible information, or if he has rea-
son to believe that any real or
personal property has, from any cause,
been omitted, in whole or in part, in
hn nf Inr
of years not exceeding two years prior
to the last roll so equalized and re-
! turned, or from the assessment roll or
the tax roll, he shall proceed to 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 it been properly
upon the tax roll for the year or years
as to which it was omitted; to enable
which officer so to do he is hereby in
vested with all of the powers of the
assessor, board of equalization, and
county clerk under the laws in force
before making such correction or addi-
ton, if the person claiming to own said
property, or occupying it 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 it in gen.
4
to appear before him at his office at
specified time, within five days after
giving such notice, and to show cause,
if any, why such property should not
be added to the assessment and tax roll
and if the party so notified does not ap-
pear, or if 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 a 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 sub
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: see note to section 25)
Duty of officer having possession of
roll-Proceedings on failure to act.)
Section 25. Whenever any officer
described in the preceding section shall
discover credible information, or have
reason to believe that real or personal
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 to
such officer, it 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
or tax roll. If 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
lamus to compel such officer to comply
with the provisions of the preceding
section. In the trial of such a suit the
question of what constitutes credible
as herein mentioned shall
be a question of fact to be determined
by the court trying the case in the
same manner other issues of fact are
determined. If judgment shall be rem
1ered to the effect that credible infor-
nation has been discovered by or fur
1ished to such officer, or that he has
reason to believe that property has been
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