Oregon Advisory Opinions January 01, 1942: OP 1

Advisory Opinion Text

Irrigation districts may under the 1941 tax law levy more than one-half of what would otherwise be levied for 1942, pro­vided such levy does not exceed one-half of what could be levied for the entire year within the legal limitations.

The irrigation district tax levy to ap­pear on the tax roll for the year begin­ning July 1, 1942, will be the levy made in 1942.

Such levies must be made in com­pliance with the irrigation district law but in time to be certified to the county assessor within the time as extended by him.

August 11, 1941.

Hon. L. Orth Sisemore,

District Attorney, Klamath County.

Dear Sir: By your letter of July 22, 1941, you refer to the provisions of chap­ter VIII, title 125, O. C. L. A., relating to assessments and levy of taxes by irri­gation districts.

You also refer to the provisions of chapter 440, Oregon Laws, 1941, amend­ing and changing the general law for the assessment, levy and collection of taxes.

Chapter 440, Oregon Laws, 1941, is an act to amend numerous sections relating to the taxation of real and personal property.

Section 4 thereof amends section 110-335, O. C. L. A., so as to provide, among other things, that assessments of real property shall be made on January 1 of said year, at the hour of 1 o'clock a. m.

Section 22 amends section 110-703, O. C. L. A., so as to read as follows:

"The county court or board of county commissioners shall, in July of each year, levy all taxes which by law it is required to levy, and any other taxes which it may determine to levy and by law it is permitted to levy."

Section 23 amends section 110-704, O. C. L. A., so as to provide:

"Every school district, and each town or city, and each other municipal or public corporation authorized to levy a tax shall notify, in writing, the asses­sor and the clerk of the county wherein such district, town, city or corporation is situated of the tax levy made by it, stated in the amount of money to be raised by taxation for the fiscal year beginning July 1; provided further, that every school district shall give similar notice to the school superin­tendent of the county wherein such district is situated. All such notices shall be filed as herein provided not later than the fifteenth day of July of each year; provided, however, that the county assessor may, for good and sufficient reason, make a reasonable extension of the time for the filing of any such notice of tax levy."

Section 26 amends section 110-823, O. C. L. A., so as to provide, among other things:

"The first quarter of all taxes levied and charged on the latest tax roll shall be oaid on or before the fifteenth day of November, the second quarter on or before the fifteenth day of February, the third quarter on or before the fif­teenth day of May, and the fourth quarter on or before the fifteenth day of August next following; provided, however, that the first half of all taxes levied and charged on the tax roll based on assessments of properties as of March 1, 1941, shall be paid on or before the fifteenth day of March, 1942, and the second half on or before the fifteenth day of June, 1942. Interest shall be charged and collected on any taxes or instalment thereof, not so paid, at the rate of two-thirds of 1 per cent per month or fraction of a month until paid. Discounts shall be allowed on partial or full payments of such taxes, made on or before said fifteenth day of November, as follows: One per cent on one-half of such taxes so paid; 2 per cent on three-quarters of such taxes so paid; 3 per cent where all of such taxes are so paid; provided, however, that in respect to taxes to become due and payable within the first six months of 1942, a discount of 1 per cent shall be allowed on full payment of such taxes made on or before March 15 of said year. Interest and discount, as aforesaid, shall apply to fire patrol assessments, to irrigation or drainage district assessments, and to all other special assessments or charges entered in county tax rolls. The days herein specified shall be final in the application of interest or discount, ir­respective of any such day falling on Sunday or other legal holiday."

Said chapter 440, Oregon Laws, 1941, contains additional sections 30, 31 and 32, which read as follows:

"Section 30. Wherever it is provided by law that any action or proceeding of the state or of any county, city school district or other municipal cor­poration or body politic shall be taken with respect to a budget or tax levy for the calendar year, or for a fiscal year closing on any day other than the thirtieth day of June, each such action or proceeding shall be taken in the year 1942, and in each subsequent year, with respect to the fiscal year commencing on the first day of July and closing on the thirtieth day of June.

"Section 31. No levy of taxes for or applying to the first six months of the year 1942, to be made by the state or by any county, city, school district or other municipal corporation or body politic, shall exceed 50 per cent of the amount otherwise permitted by any constitutional or statutory limitation for the full year of 1942, and any tax levy in excess of the limitation herein prescribed shall be void.

"Section 32. Excepting section 31 only, this entire act shall become ef­fective January 1, 1942."

Applying the provisions of section 31, it is my opinion that the limitation thereby imposed does not prohibit any irrigation district from levying more than just one-half of the amount which would otherwise be levied for the year 1942, provided the amount of the levy does not exceed one-half of the amount which could be levied for the entire year within the constitutional or statutory limitations.

You further ask what irrigation district levy should appear on the county tax roll for the fiscal year beginning July 1, 1942, and ending June 30, 1943.

Section 30 of chapter 440, Oregon Laws, 1941, requires that beginning with the year 1942, and in each subsequent year, the levy shall be with respect to the fiscal year commencing on the first day of July and closing on the thirtieth day of June. And section 110-704, as amended by section 23 of said chapter 440, requires that all notices of levies by districts, etc., shall be filed with the county assessor not later than the 15th day of July of each year. These provi­sions apply to every municipal corpo­ration or body politic and are, conse­quently, applicable to irrigation districts.

As to the taxes levied in 1941 to be collected in 1942, the result is that such tax year is only the period from January 1 to June 30, 1942. Subsequent to that time levies are to be for the fiscal year commencing the first day of July and closing on the thirtieth day of June.

It is my opinion that the irrigation dis­trict levy to appear on the county tax roll for the fiscal year beginning July 1, 1942, and ending June 30, 1943, will be the levy made in 1942 and certified to the county assessor not later than July 15th of that year.

In this connection it is noted that the law providing for the computation, as­sessment, equalization and certification of taxes by irrigation districts is not amended, and that the dates therein pro­vided do not harmonize at least in cer­tain respects with the provisions of the general tax law as amended by said chapter 440, Oregon Laws, 1941. It is noticed, however, that section 125-801, O. C. L. A., provides that the computa­tion of the amount of taxes for the en­suing year shall be made by the board of directors of an irrigation district "on or before the first Tuesdav in September of each year." It is possible, therefore, for such computation or budget to be made up by such board of directors in time for the same to be certified to the county assessor on or before July 15th as required by section 110-704, as amended.

Sections 125-803 and 125-804, O. C. L. A., provide for the board of directors of an irrigation district sitting as a board of equalization commencing on the first Tuesday of October of each year, and for the giving of notice thereof on or before the first Tuesday of September of each year. And section 125-805, O. C. L. A., provides that after the board of directors shall have completed its equali­zation of said assessment it shall certify one of the copies or duplicates thereof made by it during that year to the county assessor who shall enter the same on the tax roll. It is noticed that the date for the meetings of the board of equalization is a fixed date and not "on or before" as in the case of the computa­tion of the amount of the tax levy. It would seem to be entirely practical, how­ever, for the county assessor to extend the time for filing with him the certifi­cation of the equalization and apportion­ment of the assessment made by the board of directors of the irrigation dis­trict in accordance with the provision of section 110-704, O. C. L. A., as amended, reading as follows:

"* * * provided however, that the county assessor may for good and suf­ficient reason make a reasonable ex­tension of the time for the filing of any such notice of tax levy."

This lack of harmony as to the dates will, no doubt, be corrected at the next session of the legislature and thus the necessity for extension of time will prob­ably only exist for the year 1942.

I. H. VAN WINKLE. Attorney-General.

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