Wheeling register. [volume] (Wheeling, W. Va.) 1878-1935, 1891-10-02
STRUCK A SNAG.
THERE Is NO AUTHORITY FOR 4 SPECIAL
ASSESSMENT BOARD.
The Present City Assessors Should Valus the
Property Every Year, and No. Merely Copy
the Books and add Improvements Made

The Council Committee on Ordinances
met last night to consider the provis-
ions of the proposed ordinance author
ling the election of Board of Asses
sors to revalue the realty and personal
property of the city for purposes OF
taxation. After the object Of the meet
ing had been stated by Chairman Had
Itch, the Solicitor said he wanted some
specific instructions. There had been, he
said, difference of opinion regarding
the matter. Some of the Board OF
EQUALIZATION and Appeals had the idea
that new Assessors must be elected for
a revaluation of the property. That
could not be done. The present law
provided for two Assessors, whose bust
ness it was to assess the value OF
all property every year. The Solicitor
gave an outline Of recent assessment
laws, and then said he understood
that the Assessors, OF recent
wears, had not been making an
assessment, but, for the most part,
had merely been copying the books from
year to year. Any Board Of Assessors
elected could have no greater power
than was at present delegated to the
two Assessors, and the question was, what
did the Committee and Council want?
They could have an Assessor for each
ward, il they wanted to, but they had
no authority TO appoint Board merely
to revalue the property. The regular
Assessors ought to regularly assess the
property every year, as the ten-year
law, providing for revaluation, did
not apply to Wheeling. Again, the as
sessment for this year had been made,
and nothing could be done until next
year. The ten-year idea originated
from the law of 1881, which established
a Board of Assessors, Of three members,
who not only assessed property, but
water rents as well. In 1888 that
was changed by the law authorizing the
election of Water Board, and one of
the Assessors was dropped, leaving two
property Assessors, with all the power
as to valuations and assessments pos
sessed by the original three, and it was
the duty Of the two existing Assessors
to make a valuation or an assessment
every year, instead of virtually copying
the books, and it was the duty OF the
Board of Equalization and Appeals to
revise the returns Of the Assessors. "The
machinery is complete at present, II the
duties are understood and performed.
The committee must get rid OF the idea
that a separate board to revalue can
be appointed That can not be done.
But Council could, by re-enacting the
present assessor ordinance, have any
number of regular Assessors, from one
to eight, after the expiration of the,
terms of the present Assessors"
Mr.. Bailey said the trouble was that
the books had been copied, practically,
for ten years, and idea was to get out Of
that rut.
In reply to this, Mr.. Riley again said
there had never been such a special
Board as seemed to be In the minds OF
members of Council, and there was
nothing to authorize such Board. He
read the Act of February &c, 1867, and
others, in support of his statement, and
said there was no doubt Of the PROPOSE
tion advanced.
Mr.. Yahn, one Of the Assessors, was
asked If the regular Assessors could do
the work, and said they could by get
ting to work at once. but it could not be
done in the regular time between April
1st and July. Property was assessed as
of April 1st of each year. The Assessors,
he said, had always been of the opinion
that they could not change real values
inside the ten year limit. They had
tried to ascertain the facts, but had not
been able to do so.
Mr.. Hadlich said he thought II the
present Assessors were capable of doing
the work, they ought to be allowed TO
go at it. If mistakes were made, the
Board of Equalization and Appeals had
the fullest power to revise, raise, lower
or do anything their Judgment might
commend.
In reply to questions, Mr.. Yahn said
the method pursued had merely been to
re-cOpy the book. and add Improvements
from time TO time. That was practl-
cally the whole work.
Mr.. Riley said the object Of the law in
having a yearly assessment was rec
IGNITION of the fact that in city like
Wheeling values were constantly shift
ing, and ought to be looked after when
ever necessary.
After further discussion, action was
deferred by the Committee until a
future time, as there is no necessity
Of doing anything before January 1st