BROOKINGS-HARBOR PILOT. BROOKINGS. OREGON
Home of The Croft Ldy
THURSDAY, N O f EMRrp
the leaders
leaders u wish to fastest growing, most pec J
m arkpt or sales price is one such than th a t of his neighbor. Such organization the
group them all and one of t h e * 1
mark« or sales
_______however, are properly increase it stil lmore. This
huh
........ ..
value” ™ nd Vo ralsea by individual requests for
/» U " «
n° ' d"*y h a' a cinating pastimes of our
Four C
tivity. price anu
£ ^ ¿ a f i a t t o n and m ay not be de- lots of fun through companionship age.
__ ined 1 . in
—
. an ni-vrxzvnl
<S but they also have frequent par-
S e s s io n
the spread between term
appeal, such il as
Thu
The Serious Side Imeets
rne sprea
ul„ dem anding equalization
p n i. a i iy a t im i be-1
h e - ties
t ie s and
and get
eet togethers
togethers for games
--------
' depression.
prkte^and ’ vaFue
tends * i to""widen, , this,
¡ w i t h value 'la g g in g "behind sales tween en tire segm ents of a county. I and refreshm ents, so if you don’t
“WORK”
Continued from Page One
,’isitin;
A man who has his hear
‘prices.
W hereas current sales
Because of the unw arranted in atten d come on and join the gang
Section 110-335, O. C. L
” alone are not determ inative, yet nuendoes which have been hurled ai enuren.
• work seldom gets his foot a i pmber
a fte r requiring each county asses
may they be disregarded, a t the assessor, it is but proper
Any boy interested in model
vices i
sor “to assess the value of all neither
m any form is cordially
lominat
taxable property within the coun All other factors rem aining un-1 to add th a t Mr. Sutton, in the I buiiding
changed, a substantial increase or exercise of his duties as assessor, invited to join the model builders
com«
ty,” then declares th a t:
Tom Saw
f „
“ * • • Such real property shall decrease in prices should be ac- has m anifested com plete integrity club now being formed. W hether
even
" “ »I
be assessed at its tru e cash value, companied by a correspond, al- m his approach to a most difficult your'e an expert or ju st would nected with
rmber
taking into consideration the im though not necessarily e q u a l , and delicate task. In conditions of like to ^ le a rn jv e ^ h a v e .ro o m f o r |ication Association, was a
Ices
op
change
in
value.
depression
and
then
inflation,
he
you.
The
m
em
bership
is
new
12
in
this
area
Wednesday.
Hi
provem ents on the land and in
Iiru e k i
The above principles have been has im partially attem pted to keep and we w ant as m any as a re in- ^he meeting of th#»
the surrounding country and also
ember
the use and usefulness of such recognized by the assessor and abreast of ever-changing trends. trested. At the present tim e the commerce,
The petitioners having failed m embership is free of charge, but
improvements, and any rights or incorporated in his assessments.
iis t ice
f S h L v1 fnA*?71? 1
privileges attached thereto or con In m aking assessm ents much de to prove the acts of the assessor if the club becomes really w orth
posts
Sunday
nected therew ith, the quality of pends upon the judgm ent and dis to be a rb itra ry or unreasonable, while a m em bership fee will be a t the Odd Fellows.
fellow 's
Vr_,
the soil, and the n atu ral resourc cretion of the assessor. W eyer- and it appearing to this commis charged to new members. So get tional, these services are
nd la
es in, on or connected with the haueser Land Vo. v. Board of sjon t b a t the assessor exercised in on the fun, and try A m ericas’ everyone.
b ring
Equalization.
85
Or.
434,
165
Pac
reasonable
and
honest
judgm
ent
land, its conveniences to tra n s
incing
portation lines, public roads and 1164; Appeal of Kliks. supra; to the end th a t the assessm ent
lember
o th er local advantage of a sim in Re G eB auer A partm ents, 170 roll should reflect changes in cu r
Or. 47, 131 P. (2d) 962. In a pro- rent land values, now therefore,
BE SURE TO SEE THE NEW
In itia t
ila r or different kind ”
ceeding for reduction of assessed
iS
"T rue cash value of all prop valuations, the taxpayer has the
ember
Ordered, th a t the order of the
e rty , w hether real or personal, burden of proof 'I n Re GeBauer
I Mrs. M
shall be held and taken to mean A partm ents, su p ra), for the valu- C urry County Board of Equali-
Sim plify your housecleaning w ith an Electro! |o f s ta r
the am ount such property would S
' Ä
^ n " p r o p c r t ÿ 'b y 7 h e
dated « « f 24. 1946. de-
st spea
W rite to
sell for at a voluntary sale made assessor is prim a facie correct. d a rin g the 1946 assessm ent rolls
ember
in the ordinary course of business, W eyerhauser Land Co. v. Board duly equalized, be and hereby is
ner at
taking into consideration its e a rn of Equalization, supra.
affirmed.
on. Be
Done at its office a t Salem , O re
ing power and usefulness under
ant ex£
Brookings,
In the absence of any showing gon, this first dayof November, Box 23
norm al conditions • • • .”
ember
th a t he acted a rb itra rily or un 1946. STATE TAX COMMISSION,
From the above sections it ap reasonably, the judgm ent of the
pears th a t “tru e cash value” un assessor should prevail. The evi Chas. Galloway, commissioner and
ember 1
der "norm al conditions” is the dence clearly discloses th a t land chairm an; Coe A. McKenna, com
ary me
missioner;
E
arl
Fisher,
commis
required objective of all assess
frange 1
ment». The m any elem ents com-l asse'? ? d b L
1 “A
’ ST.ac" sioner and secretary.
posing such ’’true cash value” has heen “ llin« at from $10° ,0
ember :
pusuig »uiu
u u r i o . v i voiu c «1^)0 n#»r arrp A ssessed valu a-
”lub t u i
have been exhaustively discussed
;J „
A
‘
.
by the Oregon Suprem e Court i n i T,onA ^ C f T L C .
”5™ ^ r
(Read
ICQ of
'a t Appeal
50% of of tru
e value,
it cannot
the ___
case
Kliks,
158 be
ember Í
said th a t the assessor ha« a c t
Or. 699. 76 P. (2d) 974.
Don’t div orce her—both work in the lilies and rbor G (a r r
The determ ination of value is ed unreasonably or arbitrarily.
Mr.
C
rockett,
while
denying
th
at
an exercise of judgment. The fac
ember t
tors to be considered in such de his dairy farm was more produc
tive,
conceded
th
a
t
it
was
worth
eeting.
term ination are both num erous
A nother m em bership drive is in
by reason of the increase
I organi?
and varied. As indicated in the more
in the level of prices of surround- fhe offing for the B. Y. F. at pres
Mrs. C. I. Patrick, Lessee
the P
case of Appeal of Kliks, supra, ing lands. G rant Powell, w’hose en* them em bership role stands at
com in
total assessm ent for 107 acres, about 35. although this a nice size
nay be i
located in the south, bad been
lion in.
raised from $2280 to $3350. de
clared th at he had sold 20 acres
from such tra c t for $1250 per acre.
Froip the above it appears th a t
fonize I
the requirem ent of uniformity,
ost h(
which is vital to all assessments,
land M r:
could more propertly be deemed
D a y to r
violated had the assessor closed
ute h o rr
his eyes to developm ents in the
the Sai
Ruby 8 token
south and perm itted the 1940 as-
Leo L
Assisting
J sessm ents to rem ain unchanged.
rescent
The 10% preference accorded by
where s
, the assessor in 1940 could no
Closed Sunday and Monday
longer be justified. Moreover, the
^ ¡c o m p a ra tiv e ly
low
valuations
i granted to a depressed area in
1940 were no longer applicable
to a district thriving in 1945.
Clearly, an upw ard revision of
assessm ents was called for. and
w not
w i t h Ford-Ferguson
♦he am ount of such increase prop
tractor. For straight rows at
erly rested with the assessor a c t
rlv del
ing in the reasonable exercise of
the depth you want see
his honest judgm ent.
There are indications that in - ,
dividual parcels of land may be
lile* s«
over-valued. Such discrepancies
inevitably occur. Even w ithin the
Middle Cabin
IHTII I
southern d istrict itself such claims
acr<
from H anscam ’s
have arisen, as indicated by the
H arbor
Oregon
G ardner th at
State Tax Comm.
Rejects Tax Appeal merge d
..............
m m
A
1
m m
aarj-t In <-»«m
Local News I
rrvi” ...
*'•*<14
ELECTROLUX
RALPH
CLEANER!
HULANDER
Naaft Cafe
T
Z A D A ’ S
BEAUTY
SH O P
een
i m E
If Your Wife Can’t Cook—
E A T A T T H E NOOK!
cal >
ATTENTION"
Members and Prospective Members of the
COOS-CURRY ELECTRIC CO-OPERATIVE
R 0 W I N G
To all residents of the area north of the state
line toward Harbor, covered bv our new con-
struct ion. we urge these necessary requirements
before electricity can be turned on;
Robert Patrick
sessed
FO R
IV
ha
ALL
YOU
tust received <i limi
higher
M EN!
supply
Dress Slacks, Brown or blue, sizes 32-44 ^10.95
Ladies Ski Sweaters, various colors, sizes
Boys Ski Sweaters, sizes 8 to 16
Als
a nt
Cotton House Dresses, in all sizes
$3.80 up
Clothes for the
MMM
PAYMENT OF MEMBERSHIP FEE!
STATE WIRING INSPECTION FEE
RIGHT-OF-WAY EASEMENT SIGNED!
We are not permitted to turn on the current
until al! of these are complied with, so please
speed your conveniences by immediate .compli
ance. Do it todav. not later than tomorrow!
Me are making quite rapid progress in our
construction—hampered, as always, by shortage
of materials, but progressing, nevertheless.
at-
Smith’s Dept. Store
Templar Hotel Bldtf.
c
Brooking*
Coos Electric Coop
‘rtifif
ustrii
e, ci
•doti
for
I
5 S acr<
* of hl)
h house.
Wired
tral Buil
crc,P sha