Ashland tidings. [volume] (Ashland, Or.) 1876-1919, 1914-08-13
Tax Commission
Gives Opinion

regard to the penalties to be imposed
in cases where taxes are delinquent
says the Eugene Register, and a
question has brought the reply from
the state tax commission that the 10
per cent penalty imposed September
l for delinquency supersedes and
takes the place of all prior penalties.
In his letter to Sheriff Smith of Lane
county Commissioner Charles V. Gal
loway Of the tax commission says
1T is our opinion that 10 per cent
is the total penalty to be added to
taxes delinquent on the first day of
September. This penalty applies to
taxes as originally charged and is not
in addition to the cumulative penalty
of 1 per cent a month applying dur
ing the five months prior to Septem-
Der l, the date of delinquency. The
10 per cent penalty for delinquency
supersedes and takes the place of all
prior penalties.
I'VE believe this is the clear mean
ing of that part of 1852, Lords Ore
gon Laws, as amended by chapter
1874, Laws of 1913, which reads as
follows:
4" All taxes remaining unpaid on
the said the first day of September
shall become delinquent. Upon all
taxes so delinquent there shall be
charged and collected penalty of
10 per cent and interest at the rate
of IL per cent per annum on such
taxes from the day on which they be-
come delinquent until their payment.
"Thes two sentences as they stand
in said section 1852 are exactly as
written in this office and presented
to the legislature. If it had been in
tended that the l per cent month
penalty should be added to and col
lected with the 10 per cent penalty
applicable after delinquency, def
mite statement to that effect would
have been inserted.
'As to the taxes which, under the
old law, would have become delin.
quent after the first Monday of April
the new law provides a material re.
duction in penalty or interest charge
where payments are made on or after
September 1. Under the new law the
additional charges on account of de
linquency, 10 per cent penalty and
interest at the rate of IL per cent
do not apply and begin until Septem
Der l; under the old and the same
penalty and rate of interest applied
and began on delinquent taxes imme
diately after the first Monday o.
April.
Other Penalties Cancelled.
"At the time the tax collector
County treasurer) turns the delin
quent tax roll over to the sheriff, or
or Immediately after September
all penalties which may have accrued
prior to that date on unpaid taxes are
to be regarded as cancelled. Section
36S7, Lords Oregon Laws, as amend
ed by chapter 1874, Laws of 1918, pro
vides in part:
If any of the taxes mentioned II
the roll shall be unpaid and the tai
collector shall be made to collect the
same, he shall on or Immediately af
ter the first day of September extent
the amount of the tax upon each o
the several parcels of real property
and upon the personal property as
sessed to each individual, in a column
provided for such purposes on the ia,
roll. ~
"The tax collector is thus directed
to carry forward into the delinquen
column the amounts of all taxes a
charged on the roll. Neither in thi
section nor any other do we find tha
he is directed or authorized to in
clude penalties or interest with take
and enter them in said column.
"The sheriff in making collection
of delinquent taxes should incluj
only penalties and interest from tn
date of September l.
computed on the amounts of the un
paid taxes as originally charged an,
entered on the tax roll"