Daily capital journal. (Salem, Oregon) 1903-1919, 1916-02-05
OF TAXES
BEGINS IN MARION
COUNTY NEXT MONDAY
Tax Roll For 1915 Turned
Over TO Sheriff Today
/ for Collection

The Marion county tax roll for this
year was turned over to Sheriff Esch
this afternoon by County Assessor Ben
F. West and the collection of taxes in
this county will begin Monday. The tax
collector win use the office used for
this purpose last year on the first floor
of the county court house.
The state tax commission has sent
out full instructions TO each tax col
leetor and in order that all tax payers
may understand the laws for himself
the communication of the state tax
commission is given in full.
Section l of Chapter 1856, Laws of
1915, amending Section 36S2, Lord S
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 a 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 pen
atty of five per cent shall be charged
and collected thereon, in addition to the
interest provided herein.
can 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 of
one per cent for each month or fraction
of a month until paid. If the second
half is not paid by October 5, interest
then begins thereon at the same rate.
No rebate or discount is allowed for
advance payment of either Install
ment.
All taxes not paid in full on or be-
fore October 4 become delinquent. Aft
er said date and until the taxes are
paid, or certificate of delinquency is is
sued, interest continues to run at the
rate of one per cent for each month or
fraction of a month. Delinquent taxes
not paid before November are on that
date subject to a penalty of five per
cent. In addition to the interest speci-
fled.
For illustration it is assumed that the
taxes on a certain property, as charged
on the roll, total 800:
The first half $500 may be paid on
or before April and the second halt
$500 on or before October 5, without
interest or penalty on either amount;
but,
If said first half is paid on any day
from April to May 5, both dates in
elusive, there should be added an inter.
est charge of one per cent ($0.50) from
May 6 to June 5, inclusive, two per
cent (S1); from June G to July 5. in
elusive, three per cent ($l.5G); from
July to August 5, inclusive, four per
cent $50; from August 6 to Septem.
ber 5, inclusive, five pent ($2.50)
from September & to October 5, inclu-
sive, six per cent ($3);
If the entire tax of 800 is paid on
any day from October to November 4
inclusive, the interest charges should
be seven per cent on the first halt
($3.50) and one per cent on the second
half ($050);
If the entire amount is paid on 40
vember 5, the interest charges should
be seven per cent on the first hall
($3.50) and one per cent on the seconC
half ($O.5O), plus penalty of five pei
cent ($5);
If the entire amount is paid on any
day from November to December s
inclusive, the interest charges shoult
be eight per cent on the first half GA
and two per cent on the second hal
($I, plus penalty Of five per cen
($5);
Interest continues on all delinquen
taxes, at said rate of one per cent 70
each month or part of n month, unit
payment or the issuance Of certificat
of delinquency.
All interest and penalties 60 to tn
county and no part thereof to any mu
nicipal corporation or district for whic
taxes are collected.