Polk County observer. (Monmouth, Polk County, Or.) 1888-1927, 1914-01-06
NEW TAX Law
NOT LIKED
STATE ACT DECLARED ABUSIVE
Mayor Albee Of Portland to Call Spec
ial Meeting of Council to Consider
Situation

Many taxpayers no doubt do not
fully understand the new tax law
which is now in force in Oregon, and
the following review given the matter
by the Oregonian Monday will give
you correct version of the present
law and in what way it is different
from the old law.
Resume of Tax Law Provisions.
County Treasurer is made collector
Of all save delinquent taxes; the Sher-
iff collects on delinquents.
No rebate will be paid on any taxes.
Three per cent formerly was allowed
if paid before March ~
All taxes are due and payable until
April l. They are not delinquent
until September l, penalty of 10 per
until Sept. l, but penalty of per
cent is charged, also interest at IL
per cent per annum from date of de-
linquiency.
Certificates of delinquency, bearing
interest at the rate of Is per cent per
annum, shall be issued one month
after delinquency. formerly six
months were allowed
Old delinquency charge of 10 per
cent for failure to pay taxes by the
first Monday in April is eliminated.
Mayor Albee announced yesterday
that he will call special meeting of
the City Council Immediately to con-
slider the advisability of requesting
Governor West to convene the Oregon
Legislature in extraordinary session
for the purpose of correcting what
the Mayor declares are gross abuses in
the new tax law, passed at the last
regular session of the Legislature As
sembly.
City Attorney LaRoche completed a
special report, made at Mayor Albee's
request, and turned it over to the City
Executive yesterday. 1t revealed a
situation considered by the Mayor to
be so serious that he decided to call
a special meeting of the City Council,
at which he will submit the facts to
the members and he probably will
ask consideration of it on the basis of
making a request of the Gcvarn,r for
tn extra legislative session.
{. ". Hodson, well-known resi-
!snt cf Portland, also has given the
i,ieasure riuch study an | has for1i in
I ,:any PROVISIONS tl..t lie says are
Objectionable.
Altiou.h the Legislature so chang
cI the iaw that, unle..s al, taxes arc
paid by .pril l, stiff penalties vii
cns.;e. this fact, it has nee found, has
not lctr 81 all generally known: only
t'.c removal of the 3 PEI cent rebate,
allowed - der the Id Law. srri.' 20
have been well understood by the tax
paying public.
One feature to which Mayor Albee
takes especially sharp exception is
that those purchasing delinquent tax
titles may charge interest at the rate
of Is per cent year after one month,
whereas, before six months were given
the owner of the property.
High Interest Not Liked.
Another section of the new law
against which the Mayor raises seri-
ous objections is that interest at IL
per cent per annum may be chalg gcd
on all taxes delinquent after Septem-
ber | and certificates of delinquency
may draw interest at the rate of IL
per cent per annum.
City Attorney LaRoche, in his re-
port to Mayor Albee, gives a review
of the old and the new tax laws, in
part, as follows:
The laws of 1907 provide that the
taxes shall be paid on or before March
l5. rebate of per cent was allowed.
were given the option of
paving one-half of their taxes on or
before the first Monday in April. and
upon such payment, the payment of
the second half was postponed until
the first Monday in October, and if
paid at that time no penalty or in
teIest was attached. If the first Lalf
was not paid by the first Monday in
April, the whole tax became delin-
quent and was subject to 10 per cent
penalty and interest at the rate of
II per cent per annum. If the iirst
half was paid on or before the first
Monday in April, but the second
half was not paid on or before the
first Monday in October. such second
half thereupon became delinquent. a
10 per cent penalty was imposed
and interest computed at II per cent
per annum from the date of the pay
ment Of the first installment
Continued on Page Four