Poppleton v. Yamhill County
Oregon Supreme Court
Appeal from a judgment of the circuit court for the county of Yamhill, rendered upon a writ of review issued out of that court, directed to the county court of said county to review certain proceedings of assessment and taxation. The assessor of the county of Yamhill applied to Edgar Popple ton, the appellant herein, for a list of his taxable property- for the year 1888. That thereupon the appellant furnished him a list purporting to be all of such property.
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Appeal from a judgment of the circuit court for the county of Yamhill, rendered upon a writ of review issued out of that court, directed to the county court of said county to review certain proceedings of assessment and taxation. The assessor of the county of Yamhill applied to Edgar Popple ton, the appellant herein, for a list of his taxable property- for the year 1888. That thereupon the appellant furnished him a list purporting to be all of such property. Subsequently the board of equalization of the county caused a notice to be served upon appellant requiring him to appear and show cause…
1Opinion of the CourtThayer, C. J.
The notices to the appellant given by the board of equalization and county court regarding the proposed increase of his assessment were ample and sufficient. Nor was any reply to the answer filed by appellant in response to the notice necessary. Proceedings for the equalization of taxes are not governed by the rules of practice in civil cases, but are necessarily summary. The taxpayer is entitled to be notified of the proposed increase, and however informal the notice may be, it will answer the purpose intended, as he will be very likely to get, there, and usually will not stand upon the…
2Cases cited3 opinions
- Catlin v. HullSupreme Court of Vermont · 1849
- People, Ex Rel. Jefferson v. . SmithNew York Court of Appeals · 1882
- Crawford v. Linn CountyOregon Supreme Court · 1884
3Cited by7 opinions
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- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
- Endicott, Johnson & Co. v. Multnomah CountyOregon Supreme Court · 1920
- Miami Coal Co. v. Fox, Treas.Indiana Supreme Court · 1931
- State v. Fidelity & Deposit Co. of MarylandCourt of Appeals of Texas · 1904
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