Staunton vindicator. [volume] (Staunton, Va.) 1860-1896, 1885-03-13
The Mode for making Land Assessments.

Correspondence of the STAUNToN VIND1cAroR1
In sections and of the act approved
November 9th. 1884, Acts of Assembly
chap 116. page 113, 1 find the following
directions to Assessors of real estate:
ST. The said assessors shall, Immediately
after their appointment, proceed to examine
all lands and lots, with the improvements
thereon, within their respective counties, dis
tricts and corporations, and shall, upon such
examination, ascertain and assess the cash val
ue thereof.
S.. In any county or city in which there is
more than one assessor, such assessors prior
to the completion of their labours shall as
semble at least once in each district for the
purpose of consultation, with the view of
equalizing the assessment of lands in their
respective districts, and in their counties and
cities, as far as practicable.
1t appears to this writer, from the above
two sections, that the first duty of asses
sors is to view and examine each farm or
lot as it then stands before the assessor
Nth the Improvements thereon, land assess
the cash value thereof Aud there is no
better way to do this, than to value it just
as this same assessor would appTaise it as
sworn appraiser of dead man. estate,
according to his own honest judgment,
which Judgment might. and perhaps ought
to be, aided by the testimony OF the owner
of the property and some disinterested
persons acqua inted with the property
hn off
in the proper column a reasonable proper
ton Of the total value to the buildings !;
and this estimation of the iroportionate
value of the buildings, to the whole or
total value of the property will require
the exercise of the practical co mmon sense
and judgment of the assessors, because
buildings are not always worth to the
farm what they cost;-e. g.: A house On
a good farm of 800 acres, which cost
.. So 500 to erect it, may be worth to that
farm all it cost to build 1t, but if $50 acres
of land is cut off Of this farm as legacy,
or by sale, leaving only half as much land
to the buildings. then in that case the
same building might not be worth more
than tWo-thirds, Or less than cost of con-
| struction, to the smaller tract. From what
has been SAID above we concl ude that the
farm or lot should be first valued with the
buildings ON it at its fair cash value, just
as discreet sworn appraiser would value
the estate of a decedent. My opinion is,
at present, against the rule suggested, of
guessing that d certain farm would sell at
$50 per acre because somebody might want
| it, and then deduct one-third and as
| sess it at $40. | can't see that the statute
gives to the assessor such range as that.
The 5th section requires the assessors Of
the county to meet together at least once
in each district for consultation, with the
view of equalizing the assessments. This
IS good requirement and the assessors
ought to confer freely wish each other,
and acquaint themselves with values of
real estate in all parts Of the county as
well as they can before they begin to put
on their books anything, and should not
be afraid of spending all the time that may
be necessary to get full information and
in making out the assessment. r.