Fayette County herald. [volume] (Washington [Washington Court House], Fayette County, O. [Ohio]) 1860-1???, 1879-11-06
The New Land Appraisement.

-An6 new LanO AppFaiSomenG.
We trust that the incoming Legislature
will early in the season, pass an act pre-
scribing some rule for the guidance of the
land appraiser in making a revolution of
real estate for taxation. In hundreds
and thousands of instances the -appraise-
ment made ten years ago is in the highest
degree unequal, unjust and oppressive,
even after all labors of city, county and
State Boards of Equalization. What as
surance have we that the same will not be
the fact under the forthcoming appraise-
ment?
Here are 1900 or $500 men, each acting
on his individual judgment, and in many
instances that judgment will be influenced
by the surroundings and a desire to shield
the officers locality from being overtaxed.
It is fact known to all, at least to every
man who has given the subject proper at
tention, that no regard is paid to the con-
stitutional and statute provisions that call
property shall be appraised for taxation
according to its true value in money!
No such rule is observed with respect to
either real estate or chattel property. All,
or nearly all appraisers, and assessors as
sumo that certain deductions ought, in
equity, to be made to provide against con-
tingencies. They all aim to do justice,
and to put proper relative value upon
all property each in his respective dis
trict, township and ward. Some of them
hold that deduction of fifty per centum
from the selling value would be the fair
thing; some fix it at twenty, some at forty
| and some at sixty. Admitting that all are
| equally honest, we know that all are not
equally competent. Very few, if any, of
| them have the data upon which to fix the
actual selling value of the property they
are sent forth to appraise. Take the ten
or more land appraisers elected in Frank
lin county outside of the city limits, and
charge them each with the duty of ap-
praising given tract of land, and it is
more than likely their estimates will vary
twenty-five, fifty, and even one hundred
per cent. if each is required to make his
appraisement independent of, and with
out consultation with others. We have,
therefore, more than thousand different
rules for ascertaining the value of prop
erty in the State upon which State and
county taxes are levied.
Suppose, for example, that Franklin
county appraiser, whose Judgment die
tates to him that a deduction of ten per
cent. should be made from the actual
selling value, should have a district ad-
joining district in Fairfield county, the
appraiser of which thinks that deduc-
tor of fifty per cent. should be made, we
should have this result A farm in Frank
lin county, the actual selling value of
which is 800 per acre is placed on the
duplicate at $50 per acre, while the ad-
joining farm in Fairfield county, oil
| equivalent value, goes on the duplicate
at $50 per acre. AS a matter of fact, such
fragrant inequalities do now exist in many
portions of the State, and have existed
throughout the whole decennial period.
Now, we admit that no general rule
can be laid down which will do exact jus
tice in every case; but we do hold that a
statute rule can be prescribed which will
insure approximate Justice, and correct
these glaring inequalities. For illustra-
ton: Let a law be passed that the land:
VI d given low uSlll SllttlA D6 dIDFStlSGl u
the average selling value of lands in tina
township for a given number of years
less a certain proportion, say twenty pc
cent. The County Recorder can furnisl
the data to ascertain the average. The
the appraiser can, in half an hour, ffgur
out what his aggregate must amount tc
and all he has to do is to examine the seJ
eral tracts and fix the relative value {
each tract-appraising one at 500, anothe
at $50, and another at $50 per acre, az
cording to actual or approximate value
/ so that the whole will correspond wit
the aggregate previously ascertained.
I similar rule, with trifIing variations, ca
l be made applicable to villages, and t
wards or districts in cities.
This subject will, we trust, be tho
5 oughly discussed through the press
e the State before the meeting of the Legi
lature; for here is a reform that is abs,
Iutely necessary, and the Legislatul
should consider the subject and provit
o relief.-O. S. Journal.