Or. & Cal. R. R. v. Lane County

Citations

• 23 Or. 386
• 31 P. 964
• 1893 Ore. LEXIS 34

Syllabus

<p>1. Taxation — Land Grants — Indemnity Lands. — Lands earned by a railway company under a land grant from congress, and selected indemnity lands for which it is entitled to receive a patent, are subject to taxation like other lands for which it has received a patent, but the unselected indemnity lands are not taxable.</p> <p>2. Taxation — List of Property — Code, § 2769.— The verified list of property called for by section 2769, Hill’s Code, is only an aid to the assessor; he is not bound by it, nor is it an assessment of the property. Bank v. Jordan, 16 Or. 115, approved.</p> <p>3. Board of Equalization — Code, §§ 2779, 2780.— Under the powers conferred by sections 2779 and 2780, Hill’s Code, the board of equalization may place on the assessment roll, and may value without notice, any and all omitted property, but if the board proposes to change the value of property already assessed, it must give the taxpayer three days’ notice. Bank v. Jordan, 16 Or. 115, approved. ,</p> <p>i. Taxation. — Notice— Constitutional Guaranty.— Notice in some form is an .essential element of every just proceeding whereby the property of a .citizen is to be affected — this is a constitutional guaranty that no citizen shall be deprived of his life, bis liberty, or his property, without an opportunity to offer objections and be heard upon them.</p> <p>5. Idem — Sheriff’s Assessment — Code, § 2831.— A statute empowering a sheriff (who is tax collector) to add to the tax roll without notice to the owner property omitted by the assessor, ana to collect taxes thereon, is not unconstitutional where there is a board of equalization who bold a public meeting at a stated time, with power to add to and correct the i ssessor’s rolls. The taxpayer has notice by the statute that this board will meet to correct errors and omissions, and it is his duty to appear and see that.al'l his property is correctly listed; if he neglects this duty, and this opportunity to he heard, he cannot object when his om