Childs v. Marion County

In this proceeding brought under the declaratory judgment act (Title II, Ch. XIV, Oregon Code 1930) we are asked to construe certain language contained in Oregon Laws 1939, Ch. 485, which is a comprehensive statute providing a uniform method for the foreclosure of liens for delinquent taxes on real property in this state. The sections of the statute called in question read as follows:

“Section 2. Within four months after the day of delinquency of taxes of each year the tax collector shall prepare a list of all real properties then subject to foreclosure. Such list shall be known as the…