The Oroville weekly gazette. [volume] (Oroville, Wash.) 1905-19??, 1920-02-27
OF INTEREST TO TAXPAYERS.
Synopsis Of Chapter 142 Session
LAWS of 1919

Laws of 1919.
Sec. 4. That section 9112 of Rem.
ington & Balinger's Code be and the
same is hereby amended to read as
follows;
Section 9112. All property shall be
assessed fifty per cent of it's true and
fair valuation in money. In determin-
ing the true and fair value of real and
personal property. the assessor shall
not adopt a lower or different stand
ard of value because the same is too
severe as basis of taxation; nor shall
he adopt as criterion of value the
price for which the ssaid property
would sell at auction .,or at forced
sale, or in the aggregate with all the
property in the town or disctrict; but
he shall value each article or descrip-
ton of property by itself, and at such
time and price as he may believe the
same to be fairly worth in money at
the time such assessment is made. The
true cash value of property shall be
that value at which the property would
be taken in payment OF just debt
from a solvent debtor In assessing
any tract or lot of real property, the
value of the land, exclusive of i'm
provements, shall be determined; also
the value of all improvements and
structures thereon and the aggregate
value of the property, including all
structures and other improvements,
alt,1s tt<, nj, -
on cultivated lands. In valuing any
real property on which there is a coal
or other mine, or stone or other quar-
ry, the same shall be valued at such
price as such property, including the
mine or quarry would sell for fair,
voluntary sale for cash. Taxable lease
hold estates shall be valued at such
nrice as they would bring at fair
voluntary sale for cash.
Sec. 5. This act is necessary for the
immediate preservation of the public
peace, health and safety and for the
immediate support of the state govern
ment and it's existing public insttu-
tions and shall take effect immedi-
ately
Passed the house March 13, 1919.
Passed the Senate March Ii 1919.
Approved by the Governor March
II, 1919.
Synopsis of Chapter s, Session Laws
of 1919.
Relating to assessment and collec-
ton Of a license tax Oh dogs.
Section 1. County assessor Of each
county at the time of listing personal
property for taxation, shall list all
dogs owned or kept within the county,
giving the name and place of residence
of the owner or keeper, the BROOD
size, color and sex of each dog, and
assess license tax of $1.0O upon
each male dog and spayed female and
$3.50 upon each female dog and make
return of such assessments to the
county treasurer for collection.
Section 2. County treasurer of each
county shall maintain special fund
to be known as the Domestic Animal
Protection Fund" into which shall be
paid all taxes assessed and collected
Upon payment of taxes county treas
urer shall issue receipt therefor and
metal tag. bearing the number of the
year in which, and showing the sex
of the dog which, said tax is paid.
Section 3. License tax assessed
payable to county treasurer on or be-
fore the first day of June of assess
ment year; treasurer to furnish sher-
iff, between the first and tenth days
of June of each year, list of all dogs
on which taxes have not been paid.
Thereafter, it shall be the duty Of the
sheriff to kill all such dogs found in
the county without tag showing pay
ment of the tax for the current year
Section s. Law does not apply to
cities of first or second class regulat-
ing the licensing of dogs by Ordin
ance.
With reference to the above laws.
County Assessor G. B. Fore states that
he is going to use every means to get
an equitable assessment of the real
and personal property of the county
representing so per cent of its actual
value. This will mean that all irrigat-
ed lands will take big jump in this
assessed valuation for 1920 and that
the dry lands and timber lands will
he iaised slightly. The personal prop
ertv has, with few exceptions been as
tsessed at so per cent of its actual
value The exceptions are in the as
sessment of high grade dairy stock,
household furniture and few of the
mercantile stocks.
The schedule t. 20 used on real es-
ta.e Is to be taken from actual sales
and mortgage foreclosures tina. were
made this winter. and in the opinion
Of the assessor as near so per cent Of
tho actual value of the property as can
be reached at this time.
The deputies, assessors, will be go
ing into the field on the 1st or March,
to fist the personal property and place
the values on the real estate Prior
to their going out each and every
deputy must subscribe to an oath that
he will support the constitution and
laws of the state of Washington and
will to the best of his judgment, etc,
perform the duties of the office of
deputy assessor. This is no small job
and the tax payers must do their duty
to their state and county by giving the
deputies all the assistance they can
in arriving at the actual valde Of their
property.
Following is the list of DEPUTIES ap-
pointed for the various districts who
will meet here on the 26th.. to receive
instructions and outfits:
r. P. Irwin, East Tonasket, Scnool
Districts 3-100, 73, 81, 16.