The Athena press. [volume] (Athena, Umatilla County, Or.) 18??-1942, 1910-03-04
INCREASE IN TAXES
Assessor Strain Shows Tax Has More
Than Doubled In Period of
Seven Years.
To the Editor

Is
To the Editor
II you will kindly grant me space
in your valuable paper. l will state a
few points relative to the tax laws
which I think will be of benefit to
your readers: H
/. 1t is very important that per-
sous tax receipt shall cover each and
every piece of his property, for it is
now held by the District Attorney, as
understand it. that the County
Court has no authority to abate suoh
penalty and interest as might accrue
against delinquent property. A fur
ther reason is that tax title in the
future will Ee much better title
than it has been in the past, which
renders the danger of losing property
through neglect or oversight in taxes
greater than it has been heretofore.
2. Assessors and Boards of Equali-
zation are now compelled under the
law to assess property as nearly as pos
sible at its full market value. Severe
penalties are provided for the punish
ment of such assessors as fail to com-
ply with the law in this respect. The
oath which we have to take and which
took three tipes last year, follows.
to-wit:
II, -------,-. being the duly cleo
ted, qualified and acting assessor Of
Umatilla County. do solemniy swear
that I have diligently and to the best
of my ability assessed all of the ptop-
erty in said county, which by law I
am permitted to assess at the full
cash value thereof, that have not
willfully or knowingly omitted to as
sess any person or property, or assess
ed over or under the full cash value
thereof. any property or class Of prop
erty whatever.
1t will be seen from the above oath,
taken in connection with the fact
that its violation works the forfeiture
of the assessors position, that the
assessor cannot safely violate the full
value requirements of the law. Be-
sides this violation of the law is likely
to result in an injury to the county
for the reason that we now have q
state Board of Equalization with pow
or to raise or lower county assess
ment for the purpose of state taxation.
This board is checking up closely on
county assessors and if we violate the
law they are sure to find it out Ii
| we lose their confidence in this way
they are likely to make sure that we
do not defraud the state. They will
resolve doubts as to actual values
against the county attempting to de-
| fraud them.
However. it is not unlikely that in
attempting to comply with the law
relative to full value have unwit-
tingly assessed some property above
its real value. 1t is my earnest desire
to correct all such errors this year. It
is important that corrections of this
kind be made for the reason that
have classification Of the property In
a record in the assessors Office that is
intended to be permanent one. An
error will therefore be repeated from
year to year unless corrected.
B. Taxpayers have been asking
from year to year why taxes are high
or. The answer to this question
should be made by school districts.
cities, and the State Legislature. But
since the question is SO often asked
me and my deputies. will state that
the increase has come to us from each
and every one of the various govern
ments which has authority to levy O
tax. The greater increase has come
from local governments, that is.
school districts and cities. have
been acquainted with tax matters
since 1902 and / submit below com
parative statement for the years 1902
and 1909:
1902 1909
County and State $15S, ,604 1884, ,47a
City 10,265 65,701
Special School 26,684 91,014
| Total Tl16, Dob f44l, 100
Under the item County and State
tax" is included the county school
tax, the road tax, the maintenance Of
the poor and of public property and
the payment of salaries. In 1902 the
state tax was $4,000 and the county
school tax was $2S, 900 making $73,-
$50 for these two items. Subtracting
this from $185,60 we have SS5, ,54s
which was the cost of the roads salar
les. and other ordinary expenses. II
1909 the state tax was $74, 900 and th'
county school tax was $4,000. max
ing $l37.00 for these two items
subtracting this from the $984, IA
we have $147.473. which represent
the cost In 1909 of roads, salaries ant
other ordinary expenses.
From SAL. .473 which represents tn
com bined tax for 1902, and we have
$245, 1886. which is the increase II
1909 over 1902 in the taxes on Una
1 filla county property.
9. P. Strain
County Assessor.