Livesay v. Dearmond

This suit tests the validity and application of 1929 Session Laws, chapter 182, which is as follows:

“The county court or board of county commissioners of any county may, at its discretion waive or reduce the penalty or interest, or both, imposed for the failure to pay taxes within the time provided by law, for any year or years prior to and including 1927, if in its opinion, such action would facilitate the collection of such taxes.”

According to the complaint the plaintiff is a taxpayer in Deschutes county, who owns lands which lie both within and without the Central Oregon Irrigation…