Daily capital journal. (Salem, Oregon) 1903-1919, 1915-10-29
INSTRUCTIONS TO TAX
COLLECTORS SENT OUT
BY TAX COMMISSION
Delinquent Tax Lists and Ger
ti6cates Of Delinquency
Explained

luO tkdit lNA III IL
sponse to numerous inquiries from sher-
ifs and tax collectors and tax payers,
has issued full instructions to these
parties in circular letter treating of
delinquent lists and the issuance of
certificates Of delinquency for unpaid
taxes of the year 1914.
The letter follows;
Section 1898, Lord s Oregon Laws,
as amended by Section % OF Chapter
ls4, Laws of 1913, provides in part;
"Aay day after the expiration of
one month after the taxes charged
against real property are delinquent
the sheriff shall have the rigat and
it shall be his duty upon demand and
payment of the taxes, penalty and in
terost, to make out aud issue Ger.
tificate or certificates of delinquency
against such property, ~
Section 9G9s, Lords Oregon Laws,
as amended by Section 30 OF Chapter
lSi, Laws of 1919, provides in part
i" After the expiration of four months
from the date Of delinquency, when any
property remains on the tax rolls for
which no certificate of delinquency
nas been issued, the sheriff shall pro
which no certificate of delinquency
on said property to the county, and
shall file said certificates when com
pleted with the couoty clerk"
The intention to establish period
Of three months during which appl.
cants for certificates Of delinquency
may obtain the same, before they can
be issued to tho county, is evident
Section | of Chapter S0l Laws Of
1913, provides in part:
Four months after the date wlcn
taxes charged against real property arc
delinquent, the tax collector shall cause
/ to be published once each week for four
successive weeks in the newspaper or
newspapers, selected by the county
court to publish county court pro.
ceedmgs, notice stating a
description Of the several parcels Of
real property upon which taxes are de-
linquent, the amount Of taxes and the
name Of the owner, IL shown upon tao
tax roll, and statement that six
months after such taxes are delinquent
tax certificate of delinquency will
issue therein, as provided by law"
Said Chapter 1874 was filed with the
secretary of state February 20, 1918.
( II is part Of the general code which,
among other provisions, sets out the
procedure tor the issuance Of certifi
Gates Of delinquency and collection Of
delinquent taxes, but does not provide
for publication of notice of delinquen.
ey, Said Chapter 30l, which was filed
with the secretary of state February
~, 1918, supplements the general tax
code with the requirement that such
notice shall be published for q definite
period and, further, that the notice IL.
self shall contain q statement to the
effect that certificates of delinquency
will not be issued until six months af.
ter the taxes became delinquent.
Following the we'll settled rule of
construction that the later act shall be
taken to correctly set forth the legisa-
tive intent, we are of the opinion that
Sections q and 30 Of Chapter 1S4
Laws Of 1918, have been impledly re.
lpealed by Section | Of Chapter sol,
Laws Of 1918, in so far as relates to
the time when certificates of deln.
quoncy may be issued. Publication OF
notice being required by statute, eer-
tificates Of delinquency cannot properly
be issued in the absence of or prior to
such publication.
In view Of the foregoing statement
the following instructions are issuel
to the tax collectors of the several
counties:
l. The final date Of delinquency Of
unpaid taxes charged on the tax rolls
Of 1914 was October !, 1918.
2. Four months after said date, OF
February !, 1915, publication Of the
delinquent tax list should begin and
continue once each week for four sue.
cessvc weeks, in the manner provided
by law (Whle IL is true that certain
taxes became delinquent ON September
! !, 1918, much confusion will be avoided
without injury to any taxpayer, by in
cluding all the delinquent taxes Of tn,
year 10 one publicati0n.)
g. Certificates of delinquency fo
taxes charged on tho 1914 rolls shoul,
not be issued 70 applicants until a.
least six months from the date Of De
linquency and, in any event, not unit
publication has been made as require,
by said Section Of Chapter 30l, Law
Of 1918.
4. Certificates Of delinquency fo
1914 taxes should not be issued TO III,
county before nine months from tn,
dnte Of delinquency, thus retaining tn,
period Of three months for issuance e
individual applicants, as intended By
law.
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sold them"
Have you any in hocki" asked thi
examiner.
"No," replied Considine, ~ sol,
Lhem nmlIlNhl. | nnYnr hncknd nnN