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

Of such notice may be made by affidavit
as by law provided filed with the sec
retary of said board, on or before the
first Monday in October in the year
when such notice is printed.
(Board to meet annually as stated in
notice.
Section 16. The said board shall
meet at the capitol of the state ou the
irst Monday of October in each year,
as stated in the notice prescribed IN
the preceding section hereof, and shall
then have before it the assessment roll
made by it as prescribed in this act.
(Review and correction of assessment
roll and apportionment - Omitted
property assessed).
Section II. 1t shall then be the
duty of such board to review, examine,
and correct the assessment roll by 1t
made, and to increase or reduce the
valuation of the property therein as
sessed, so that the same shall be the
full cash value thereof, and to assess
omitted taxable property by it assess
able in the manner hereinafter prOvid-
ed, and to correct errors in apportion-
ments of assessments therein. If 1t
shall appear to such board that there
is any real or personal property which
by law it is permitted to assess which
has been by it assessed twice, or incor-
rectly assessed as to description, guam
tity, or quality, or assessed in the
name of person or corporation not the
owner, lessee, or occupant thereof, or
assessed under or beyond the actual
full cash value thereof, or which is not
assessable by said board, but which has
been assessed by it, said board may
make proper corrections OF the same.
If it shall appear to said board that
any real or personal property which is
assessable by it has not been assessed
upon said assessment roll, said board
shall assess the same at the full cash
value thereof.
Notice Of increase or change in appor-
tionment-Petitions to be written
and verifed-Time Of filing.)
Section 49, Said board shall not
change the apportionment Of any as
sessment or increase the valuation OF
any property on such assessment roll as.
provided in the preceding section with
out giving to the company or person in
whose name it is assessed at least six
days written notice to appear and
show cause, if any there be, why the
apportiOnment of such assessment shall
not be changed, or the valuation of the
assessable property of such company or
person, or some part thereof, to be
specified in such notice, shall not be
increased; Provided, that such notice
shall not be necessary if the person or
company appear voluntarily before said
board, and be there notified by mem
Der thereof that the property of such
person or corporation, or some specified
part thereof, is, in the opinion of the
| board, assessed below its actual value,
or that such appOrtionment is, in the
opinion of the board, incorrect. Peti-
tions or applications for the reduction
or change of apportionment of partic-
ular assessment shall be made in writ
ing, verified by the oath of the appli-
can't its president, secretary, managing
agent, or attorney in fact, and be filed
with the board during the first week it
is by law required to be in session, and
any petition or application not so made,
verified, and filed shall not be consider
ed or acted upon by the board.
(Board to complete review in one
month, sitting continuously
Section 10. The said board, sitting
for the purpose of reviewing the said
roll as above provided, shall continue
its sessions from day to day, exclusive
of Sundays and legal holidays, until the
examination, review, correction, and
equalization of the said rolls shall be
completed; but it shall complete said
examination, review, correction, and
equalization within one month from
the time it is by law required to meet,
and, unless sooner completed, at the ex
piration of one month from the time ,
the board is herein required to meet |
the examination, review, correction, !
and equalization of the said assessment
roll shall be deemed to be complete.
(Record of action of board).
Section 20. Corrections, additions
to, or changes in the said roll shall be
entered in column therein headed
substantially Gas reviewed." and the
entries in such column shall be the rec
ord of the action of such board. The
meetings, sittings, and adjournment of
the said board, sitting for the purposes
of review, shall be recorded in its
journal.
(Roll kept on file as public record.)
Section 81 Said roll, when so exam
ined, reviewed, corrected, and qeualiz-
ed by such board, shall be kept on file
in the office of the said state board of
tax commissioners as public record.
(To be continued next week.