Report of the Board of State Tax Commissioners (Paperback)

This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1919 Excerpt: ... made, and but for the fact that fourteen members of the field force responded to the call of their country and entered the army and several others resigned to enable members of their families to do so, not more than onehalf this number of counties would remain unfinished, and it is the confident expectation of the Board of State Tax Commissioners that the entire programme will be completed in time for the meeting of the State Board of Equalization in August, 1919. We do not wish to give the impression that no revision of work previously done will be necessary to complete cash value assessments. In the great majority of assessing districts there has been no considerable change in property values since they were reviewed. The statute declares that no reductions in valuations fixed by the Board of State Tax Commissioners can be made for three years where conditions remain practically the same, without the written consent of the Board of State Tax Commissioners, and this provision of the tax law has been almost universally observed. Taxpayers themselves very generally have objected to any return to former assessment conditions. Assessing officers also have usually followed cash value in the assessment of new property and have made increases in valuations fixed by the Commission where there has been any general increase in property values. The comparison of supervisors' reports year by year shows this to be true. Where conditions have been normal since the reassessment there are few cases where any extensive reassessment work must be undertaken. There are, however, certain counties where great industrial development and resulting increase in population of industrial centers has caused such general, and sometimes abnormal, increase in property values since they ...