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

Tor an act 10 create and define the duties
and powers Of the board Of equalization In
The SrVctal counties ef this State; and 10
provide for the equalization and correction
BY said beard ei equalization Of the assess
ment roll returned hy the county assessors
In the several counties. and the assess.
ment Of property emitted from said roll.
and for appeal, from said hoard TO the cir,
Cult court, and the manner ot taking and
disPosns Of the same, and prescribing the
jutlsdic'ion oi the eiteui, court on such ap'
I<ais, and TepeAiine sections so7p, $3.50,
a1si. and anaa Of the Codes and Statutes
Of Oregon. compiled and annotated by Hon.
ChAties n. nellnEeT and William W, Cotton;
aud fsprAlins section soss Of the said
Codes and Statutes Of oTeron as Ieenaeted
by sreiion OF an act approved pesember
y, 1908, beinE Law, Of Special Session.
1908, page I et sepuitur; and IerralinH 80
much Of section andn Of the said Codes and
Statutes Of Oregon as Is in conflict Si,h
this aeti and repeating all acts and parts
ot aeta In conflict herewith.
Be II enacted by the people Of the
state OF Oregon;
(Board OF equalization -- How consti'
tuted--Duties OF board.)
Section |. The county Judge, county
clerk, county commissioners, and as
SCISSOR OF the several counties OF this
state shall constitute u board OF equali-
zation 10 examine and correct the as
scssment rolls returned by the assessors
In their several counties, and to in
crease or reduce the valuation Of the
property therein assessed, 50 that the
same shall be full cash value thereof,
and to assess omitted taxable property,
in the manner hereinafter provided,
The board shall meet at the court house
Il. Al h. ARat
Monday OF October in each year, and the
county clerk shall lay before the board
the assessment rolls returned by the
assessor. The county judge shall, II
present, be chairman Of such board,
and the county clerk shall, II present,
be clerk thereof. Three members Of
such board shall constitute quorum
thereof.
Qualification OF members OF board,)
Section 2. Before proceeding to the
equalization Of such rolls the several
members Of the board shall each take and
subscribe to an oath, TO be administered
by member of such board, and 10 be
filed with the county clerk, to faithfully
and honestly examine, correct, and
equaliEe at full cash value said assess.
ment roll and all property so returned
by such assessor.
Corrections required to be made
Omitted propertyo
Section 3. II ii shall appear to such
board Of equalization that there are
any lands or lots or other property
assessed twice. or incorrectly assessed
as to description or quantity, and in
the name of person or persons not
the owner thereof, or assessed under or
beyond the actual full cash value there
Of, said board may make proper correc-
tions of the same. II it shall appear
TO such board that any lands, lots, or
other property assessable by the assess
or are not assessed, such board shall
assess the same at the full cash value
thereof.
IIncrease in assessment Notice--Pe-
titions for reduction.)
Section 4. Said board OF equaliza-
ton shall'not increase the valuation of
any property on such assessment roll,
as provided in the preceding section,
without giving to the person in whose
name it is assessed at least three days
notice to appear and show cause, II any
he has, why the valuation of his assess
able property; or some part thereof, to
be specified in such notice, shall not be
increased: Provided, that such notice
shall not be necessary il the person
appear voluntarily before said board,
and be there personally notified by q
member thereof that his property, or
come specified part thereof, is, in the
opinion of the board, assessed below
its actual value: And provided fur
ther, that such notice shall not be me-
cessary in event the board deem it ne
cessary to increase the valuation OF all