Year: 1873

OF EQUALIZATION.


Rules for County Boards of Equalization.


Rule l. The County Board of
Equalization of the several counties
in this State are requested to cause a
certified copy of the assessment rolls
of their respective counties, after
equalization by them, to be forward
ed at the expense of the county, to
the Secretary of State, before the
second Monday of September in each
year, for the examination and action
of the State Board of Equalization.
And the collection of taxes should
not proceed until said rolls have been
examined and passed upon by the
State Board of Equalization, which,
in all cases will be done without
delay.


Rule 2. In order that the present
inequality in the assessed value of
real and personal estate, in the
various counties of the State, may be
remedied, and the subsequent labors
of this Board facilitated, the County
Boards of Equalization are recon-
mended to enforce the rule that the
actual salable cash value shall, in all
cases, be the standard of assessment
both of real and personal property.
The root of the inequality complain
ed of, is in the arbitrary standard
of appraisement fixed by Assessors,
more or less below cash value,


Rule 8. The Assessors have been
required to add up all the columns,
of the assessment rolls and show the
aggregates. The County Boards are
requested to see that this duty is not
neglected by the Assessors.


Rule 4. The County Boards of
Equalization are required by law ''to
examine and correct the assessment
rolls of their respective counties, and
to increase or reduce the valuation of
property assessed, !" and not alone to
sit, hear and determine complaints
of over valuations. a.a


Rule 5. Assessment rolls, after
equalization by County Boards, must
be transmitted to the Secretary Of
State on or before the first day of
October, or the Assessor or Clerk, as
the case may be, will be proceeded
against for failure to perform his
duties as required by law.


Rule 6. That the State may re-
ceive its due proportion of the tax on
property omitted to be assessed by
the Assessor, and afterwards found
and taxed by the Collector, it is di-
rected that the County Boards cause
the Secretary of State to be notified
by the Collectors on the completion
of each years collections of the
amount of the supplementary assess
ment and collection.


Rule 7. To insure the improve
ment of the system of assessment, the
County Boards are requested to cause
the Assessors to conform to the rules
and regulations framed by the State
Board for their observance in dis
charge of their duty, with more strict
ness than heretofore.


Rules for Assessors.


Rule 1. County Assessors are re-
quired by law to commence their
service on the 1st day Of March, and
failure to do SO, or to complete
without delay the assessment Of their
counties and return their assessment
rolls to the County Boards before the
last Monday in August, is not only
contrary to the law which they have
sworn to observe, but seriously en-
harnesses and delays the work of the
County and State Boards of Equal
ization.


Rule 2. 1t is essential that the
assessment rolls Of the various
counties should be alike in form and
style, and in order to insure this the
Secretary of State will transmit three
blank assessment rolls to each county,
and the Assessor is enjoined to
observe the form, and make his
entries in accordance Herewith.


Rule 8. The assessment Of every
piece of property assessed must be
placed in some appropriate column
of values before it is placed in the
column denominated "gross value of
all property" in order that each page
of the assessment roll shall show that
the sum total of the columns OF
values, when added together, equal
and correspond with the aggregate
of the column of "gross value of all
property" and each Assessor is re-
quired to add up the columns Of his
assessment roll, and prove, in this
manner, that each page of it balances
before presenting it to the County
Board Of Equalization.


Rule A. To avoid the numerous
omissions now made in the ASSESS
ment of real estate, Assessors are re-
quired TO procure the maps, as the
law directs, of the real estate in their
respective counties, showing the
actual present owner of each town
lot, and tract Of land Of which the
title has passed from the United
States or the State Of Oregon.


Rule 5. No taxpayers name
should appear in different places on
the same roll, but all his property
should be assessed continuously after
the entry Of his name.


Rule 6 The description Of real
estate upon the assessment roll
should show the section, the town
ship, range, the number Of acres, the
cash value Of each piece or parcel,
and the total value.


Rule 7. Town and city lots must
be described by the number of lot
and block, with the name OF the
place, and must be assessed separate
" from other real estate, and the
cash value Of each lot or part Of lot
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