Heppner gazette. [volume] (Heppner, Morrow County, Or.) 1892-1912, 1907-01-03
Proposed Oregon Tax Law

as herein provided, may value the en-
tire property, both within and without
the state of Oregon, as unit. In case
it shall value the entire property as q
unit, either within or without the state
of Oregon, or both, said board shall
make deductions of the property of
said company situate outside the state,
and not connected directly with the
business thereof, as may be just, to the
end that the fair proportion of the
property of said company in this state
may be ascertained. If the said board
value the entire property within the
state of Oregon as a unit, it shall make
deductions of the property of said COM
pany situate in Oregon, and assessed by
the county assessors, to an amount that
shall be just; and for that purpose the
county assessors shall be and they are
hereby required, if the said board re-
quest the same, to certify to the said
board the assessable value of the prop
erty of said companies assessabie by
them, but such certifcation of assessed
or assessable values is intended to be
advisory only, and not conclusive upon
the said board.
(Suf1iciency of description on roll
Mileage to be stately
Section ~. Upon such assessment
roll shall be placed, after the name of
each of the companies assessed under
the provisions of this act, general de-
scription of the properties OF the said
companies, which shall be deemed to
include all of the properties of the said
companies liable to assessment for tax
alton under this act, owned, leased, or
occupied by them, whether as owner,
| lessee, occupant, or otherwise. The
said description may be in the language
of this act as contained in section six
| (6) hereof, or otherwise. But no as
sessment shall be invalidated by mis-
take in the name of the corporation as
sessed, or by an omission of the name
OF the owner, or the entry of name
other than that Of the true owner, if
the property be generally correctly de-
scribed; and provided further, that
where the name OF the true owner, or
the name of the owner of record, lessee,
or occupant of any property assessable
under the provisions of this act shall
be given, such assessment shall not be
held invalid on account of any error or
irregularity in the description, provided
such description would be sufficient in
a deed of conveyance from the owner,
or on account of which in contract to
convey a court of equity would decree a
conveyance to be made, reading the said
description in connection with the de-
tinition of property assessable under the
provisions hereof as in this act contain
ed. Upon such assessment roll shall
! be placed, opposite the name of the
company, in proper column, the ag-
gregate main track mileage as defined
| in section 10 hereof miles of wire, or
main pipe line, as the case may be,
within the state of Oregon.
| (Ascertainment OF value of main and
branch lines and value per mile.)
Section 13, Said state board of tax
commissioners shall thereupon ascer-
tain the value of the several branch
lines of the said companies situated in
| this state, and the mileage thereof, and
shall ascertain the value per mile of
the said branch lines respectively by
! dividing the value of each of them by
the mileage thereof. The said board
shall thereupon deduct the total amount
so ascertained as the value of branch
lines from the total value of the prop
erty of the said companies assessable
under the provisions of this act so as
certained as aforesaid; and shall there
upon ascertain the value per mile of
main line Of rail, pipe, or wire by divid-
ing the remainder, after deducting the
value of said branch lines from the to-
tai value in this state, by the number
of miles of such main rail, pipe, or wire
line in this state, and the quotient OBJ
tanned as aforesaid shall be deemed and
held to be the value per mile of said
branch and main lines respectively.
(Apportionment of assessment to coun-
ties according to mileage.)
Section Il. For the purpose of de-
termining what amount of the assess
ment made under the provisions of this
act shall be apportioned to the several
counties in this state in, through, .
across, into, or over which the lines of |
said companies extend, the said state
board of tax commissioners shall multi /
ply the value per mile as above ascer-
tanned of the several main and branch |
lines by the nubmer of miles of such .
main and branch lines in each of the .
counties aforesaid, as reported in the .
statements made by the said companies, I
or as otherwise ascertained and determ-
ined by the said board.
(Notice of sitting of board to review
assessment and apportionment -
Proof)
Section Is. The said board shall .
give three weeks public notice in some
newspaper printed at the state capital,
setting forth that on the first Monday
in Octboer it will attend at the capitol
and publicly eNaimne the assessment
roll by it made, and review the same,
and correct all errors in valuation. de-
scription, quantities, or qualities of
property by it asseSsable and in appor-
tionment of assessments made by it;