The weekly Floridian. [volume] (Tallahassee, Fla.) 1867-19??, 1891-05-20

lowing are the suggestions Of Maj. George
r. Fairbanks, one OF the best-informed
gentlemen of the state. The FLoRIDIAN
gladly publishes it in the hope that it may
prove valuable to members who are now
giving the subject much thought:
Our laws in reference to taxation and
revenue are complained Of generally in
the following particulars:
First-The mode of valuation and as
sessment Of property.
Second-The change of valuation yearly
at the discretion of assessor.
Third-The mode of enforcing collec-
ton of delinquent taxes.
Fourth-The shortness of the period for
redemption.
TAKING UP THESE REPORTS IN ORDER.
After an examination of the tax laws of
many states, Florida, find, is perhaps the
only one which provides but single as
SCISSOR for whole county. The universal
rule is local assessors in each township or
ward, who are compensated by a per diem.
1t is a physical impossbllity for one as
SCISSOR to visit, examine and appraise the
value of every tract of land in a county; it
is at least but guess work. Our law gives
him percentage on the amount OF valua-
ton, making it TO his interest to make it as
| large as possible, especially OF property of
minors, widows and nOn-resldentS who
will not be likely to complain or resist.
| The work TO be done is apprasemcnt, and
should be paid per diem as in case OF all
other appraisers. and the clerical work &C
cording to the amount OF labor required.
According TO our present system, the
a w hnnlyc
gets the same pay as the cOnscienious
officer who tries to do his whole duty by
examination and appraisal
THE REMEDY.
AS the office of county assessor is estab-
lished by the constitution an entirely new
system cannot be introduced without an
amendment to the constitution, but the
difficulty can measurably be met by graft
ing on the following provisions
That an assistant assessor be appointed
in each election district by the county
commissioners; that the county commits
sioner of each division of the county for
which a commissioner shall be appointed
shall act as a co assessor with the assistant
assessor in each election district in his
division OF the county; that these assessors
shall be paid per diem for the time EN-.
p!oyed, not to exceed a certain period.
The co-assessor shall furnish maps and
books 10 the assistant assessor Such
assessment shall take place every three
years of all property outside Of incorpo-
rated towns, and annually in all incOrpo-
rated towns. In Ohio the valuation is
only made once in ten years. The county
assessor to compile all The assessors books
in the county into one book, TO be filed
with the comptroller and two copies ofthe
assessors separate book to be- made and
bound, one to be filed IN the office of the
clerk of the county, the other to be dcliv-
cred 10 the tax collector of the county
with warrant Il / collection.
THE RULE FOR VALUATION.
The rule established in New York is:
THE full and true value as they would
appraise the same in payment of just
debt from solvent debtor"
In fact the appraisement made by asses
sors is about 60 per cent of the full value.
| In Ohio the rule is to assess Eat its true
value IN money, exclusive OF crops and
not 10 be valued at what it would sell at
| auction or force SALE"
In Minnesota the rule established is:
THE usual selling price at the place where
| the property is, being the price which
could he obtained therefor at private sale
and not at auction or forced sale"
AS IN fact assessors vary in their vaIua-
| ton from 80 per cent to lull value, Won d
| it no; be we'll to adopt The Minnesota rule
Of the usual selling price. less one third.
| In New York the work OF assessment is
much smDhfied by listing all properly in
only four columns, viz:
l. Toe pane of the party taxed.
3, Quantity OF land 10 be taxed.
Z. Vafue of such land.
4. Value ofall personal property.
COMPLAINTS AND CORRECTIONS.
When assessment rolls are completed by
local assessors, twenty days to be allowed
tor tax payers TO examine same and ask
tor correction upon such proof rs they mey
furnish Ii relief is not given by local
assessor, to apply by petition to board of
county commissioners.
Writ of cerliorari may be allowed by
circuit court upon a sworn petition for \
review of the assessment, is provided Tor
the law of New York and would be
proper provision IN our law.
BY the law of Minnesota, an owner NAV
have action against the county tor lard
| improperly sold to pay taxes and recover
with interest and costs the value of the
| land.
MODE OF COLLECTION.
When collector shall receive warrant he
shall give 80 days notice that be is ready
to receive taxes at his office or the county
site, and in such notice shall state that
alter the expiration OF 80 days delinquent
Taxpayer will be charged penalty of 10
per cent per month upon amount OF such
tax if over 81, or 10 cents if less than 81,
during the period of three months, which
said penalty shall enure to the state and
county. AT the expiration of four months
from The receipt OF such warrant the COL
lector shall make out list OF such dein-
quent taxes and file the same with the
clerk OF the circuit courtor county treas,
uret, who shall thereupon give notice that
such list has been filed with him and that
all persons interested therein are required
to file an answer in writing by such day
setting forth any defense to such tax or
any claim or lien, and 10 default thereof
Judgment will be entered against such
4 Ia far he