The Hood River glacier. (Hood River, Or.) 1889-1933, 1916-03-02
HOW YOU MAY
PAY YOUR TAXES

lFrom letter received by Sheriff
johnson from Secretary Of State Tax
Commission Frank. K. LoyelD
Section l of Chapter l56, Laws of
1915. amending Section 1852, Lords
Oregon Laws. is now in effect and
reads as follows:
''The first half of all taxes legally
levied and charged shall be paid on or
before the fifth day of April following,
and the second half on or before the
fifth day of October following.
Interest shall be charged and col
lected on any tax or half of tax, not
so paid, at the rate of one per cent per
month or fraction of month until
paid.
All taxes remaining unpaid on the
fifth day of October next following
shall become delinquent and on the
fifth day of November next following a
penalty of five per cent shall be
charged and collected thereon, in addi-
tion to the interest provided herein.
"All penalties and interest shall be
for the benefit of the county,"
Under this section taxes become due
and payable in two separate install.
ments. If the first half is not paid by
April 5. interest is charged thereon
(but not on the second half at the
rate Off0ne per cent for each month or
fraction of month until paid. If the
second half is not paid by October S,
interest then begins thereon at the
same rate. No rebate or discount is
allowed for advance payment of either
installment.
All taxes not paid in full on or before
October 5 become delinquent. After
said date and until the taxes are paid,
or certificate of delinquency is issued,
interest continues to run at the rate of
one per cent for each month or Traction
of month. Delinquent taxes not paid
before November 5 are on that date
subject to a penalty of five per cent in
addition to the interest specified.
For illustration we will assume that
the taxes on certain property, as
charged on the roll, total $l00. The
first half $500 may be paid on or be-
fore April 5 and the second half $50l
on or before October s, without inter-
est or penalty on either amount; but
If said half is paid on any day from
April 6 to May 5, both dates inclusive,
there should be added an interest charge
of one per cent (s0.50): from May 6 to
June s. inclusive, two per cent (Sl) !;
from June 6 to July 5, inclusive. three
per cent (Sl.50) from July 6 to Aug
ust 5, inclusive, four per cent (S2) !;
firm August to September 5, inclusive,
FIVE per cent (S2 50) from September
to October 5, inclusive, six per cent
(s9;
If the entire tax of 500 is paid on
any day from October to November 4,
inclusive. the interest charges should
be seven per cent on the first half
3.50) and one per cent on the second
half ($O.50)
If the entire amount is paid on No
Vember 5, the interest charges should
be seven per cent on the first half
| $3.50 and one per cent on the second
half ESQ., SOY, plus penalty of five per
cent (S5);
If the entire amount is paid on any
day from November to December 5,
inclusive, the interest charges should
| be eight per cent on the first half ($4)
and two per cent On the second half
| ($l), plus penalty of five per cent
(S5);
Interest continues on all delinquent
taxes, at said rate of one per cent for
each month or part of a month, until
payment or the issuance of certificate
of delinquency.
All interest and penalties 60 to the
county and no part thereof to any mu-
nicipal corporation or district for
which taxes are collected.