Daily capital journal. (Salem, Oregon) 1903-1919, 1913-02-28
IN DETAIL
CHANGES IN TAX LAW
State Tax Commissioner Galloway
Prepares Statement Showing
Operation OF New Law.


which are 20 be brjHght about by the
revision of the assessment and taxa
tion code of the state. The bills af-
fecting the code have not yet received
the signature of the governor, but it
is known that the executive is favor
able to the measures.
The bills are house bill No. 412,
relating to the terms of the county
courts; house bill i14 amending 46
sections Of Lords Oregon Laws and
relating to the assessment and equali-
zation Of property for taxation laws,
appOrtionment and collection of taxes
and the duties Of assessors, boards Of
equalization, county courts, tax col
lectors and sheriffs, and house bill
Ais, providing for a state tax commits
sion to succeed the board Of tax com
missioners and prescribing its powers
and duties.
Concerning the first mentioned Of
the measures, Mr.. Galloway says
The Two Mann Bills.
"The purpose Of this bill is to pro-
vide that there shall be a meeting of
the county court Of each county in the
month Of December in each year.
This is made necessary in view Of the
fact that house bill Ala requires that
taxes be levied by the county courts
in December Of each year instead of
January as now provided by law.
"If house bill Ala passes, it is nee
essary that house bill 412 also be en-
acted into law.
"As amended in the house this bill
embodies the recommendation Of the
county judges and county commission
ers' association as to the terms and
meeting of the county courts"
Concerning bill No. Ala Mr.. Gallo
way said:
"The principal changes from the
present law for the assessment and
taxation of property contemplated by
this bill are the following:
For the county boards of equaliza-
tion to meet on the second Monday in
September, instead Of the third Mon
day In October, This change harmon
lies with a further change proposed
by this bill requiring that taxes be
levied In December instead of Janu-
ary of each year. Under this arrange
ment the tax rolls will be turned over
to the tax collectors and be open for
the collection of taxes at least one
month earlier than is permitted under
the present law.
This bill also requires that the tax
roll shall be extended by the asses
sors instead Of by the county clerks,
as now required by law. This change
will simplify administration, avoid
confusion and reduce the number of
errors in the tax rolls.
Changes the Methods.
"This bill chagnes substantially the
procedure for the collection of taxes.
It abolishes the per cent rebate and
also abolishes the excessive penalties
and interest imposed where one-half
Of the tax is not. paid prior to the
first Monday Of April. Under the
plan proposed by this tax bill taxes
shall be paid as charged on the roll,
without rebate or penalty until the
first day Of April After this day a
cumulative penalty Of l per cent for
each calendar month is provided un-
I'll the first day Of September, when all
unpaid taxes become delinquent. The
taxpayer may pay one-half Of his
taxes before the first day Of April, in
which event the remaining one-half
S"''' VT SuoJecl % apenaI'y OF inter-
est charge of I per cent per month
""'l paul
'''"'' '"'S WI a'l uuPaIu taxes
are 10 become ue'lnQueht on the Ilrst
"'l VI ''P'''"oe'' anu oe ln'h SUBJECT
to '"' same pono''''s ana interest now
pro, '''u ny III" on u''nQueht taxes
Nv per cent Pe""''y ana interest at
'''D g''' W u per cent per aIlluIn'
l'''S "''l pro''u'S ln0I the county
treasurer Sho'l De the tax collector
VI '"'" county except 'hat the col