Pittsburg dispatch. [volume] (Pittsburg [Pa.]) 1880-1923, 1892-02-21
THE LIMIT DEFINED
Within Which the City Board
of Assessors Has AbS0-
lutte Power.
OPINION FROM M0RELAND.
Vacant Land Cannot Be Classed as
Built Up Even if in Lots.
FEATURES TO BE CONSIDERED.
The List Of Appeals Already in From the
Fourteenth Ward.
OPINION FROM MORTLAND
FEATURES TO BE CONSIDERED.
The List Of Appeals Already in From the
Fourteenth Ward.
RESULT OF YESTERDAYS REVISION

opinion, requested by them, on their right
to change or eliminate the classification Of
property for taxation purposes Ihe
board has been perplexed for some time to
know whether the law gives them unlimited
power in this matter, as glance at its pro-
visions would indicate, or whether there
was not between the lines of the law,
visible only to the experienced eye of the
attorney, restrictions that would keep them
within practically the same bounds in which
they have worked in the past. 1t has been
evident that the assessors desire to eliminate
the rural classification from several wards
in the city where it has been allowed in the
past, and wipe out the agricultural class
from all but two or three wards.
The City Attorney quotes the law and
shows them where they have absolute con-
troll of the matter. But there are limits
they must keep within in classifying prop
erty, and, in his opinion, Major Moreland
tells the board thev have no right to assume
that vacant fields shall be regarded as ''built
up property simply because it may be sur
veyed and laid out in lots.
A Condition, Not Theory.
The lots must be improved and the build
ings must be there. The Major intimates
that the assessors have no right to lay out a
mans fields into building lots for taxation
purposes, as several taxpayers complain
they have done during the present assess
ment The opinion is full, however, and
the assessors are satisfied that it simplifes
their course A complete copy of it is here
given:
To the Board of Assessors:
GENTLEMEN-1ou have asked my opinion
upon the construction to be given the third
section of the act of May 5, 1876, entitled, IAN
act providing for the classification of real
estate for purposes of taxation, and for the
appointment of assessors in cities of the
second class"
First-The section to which you refer de-
clares 1.-The said board then shall proceed to
classify the real estate so assessed, in such
manner ana upon such testimony as may be
adduced before them, so as to discriminate
between built up property, rural or SUBJ
urban property, and property used exclu-
sively for agricultural or farm purposes in
Guiding untillable land respectively, and to
certify to the Councils of said city during
the month OF January of each year the ag-
gregate valuation of city, rural and agricult-
ural property subject to taxation, ETC."
Tho Sole Discretionary Power.
1t will be seen that this act confers upon
you, and you alone, the discretionary or dis
eliminating power. Beyond the right of ap-
peal to the courts no one has any authority,
right or duty to supervise, direct or control
the exercise and performance of this duty,
vested by law exclusively in you. Its exer-
else should be prudent, cautious, without
bias and free from favoritism. The funda-
mental idea underlying the act is equaliza-
tion OF taxation upon a settled basis and
with a recognition OF classification.
When the act was passed there was little
trouble in determining to which class prop
erty should be assigned. Outside the built
city r was either rural or RauP aeri-
cultural. The shadowy or doubtful line
now is, what is rural or suburban property?
There is no trouble in fixing the compsctly
built up portion nor the classification of
agricultural. As to the latter the law de-
clares it must be such as is used exclusively
for agricultural or farm purposes, including
untillable land 1t is, therefore, the use,
to determine its character. Ii used e1-
clus1vely for farm purposes 1t is agricultural,
and therefore entitled to the benefit of the
reduction in taxation.
The Legislature undoubtedly meant to
provide for a class which was not to be
assessed at the full rate, and yet to be
assessed rate nlRDer tndn the aSr1cult-
ural class. This class it called rural or
suburban" Webster defines this term as
pertaining or belonging to the country, as
distinguished from a city or town, suIting
the country or resembling it,
Since the passage of the act of 1876, many
sections of this city have been completely
transformed from the second to the first
class, and the time is rapidly approaching
when your difficulty will be removed chang
ing rural into built up property.
AQuestion of Judgment.
just what shall now be taken out of the
class known as rural and placed in the built
up class is altogether a matter of Judgment,
and it is to the judgment OF the assessors
the la intrusts it. l may be of the opinion
that the class known as rural no longer ex-
lists, you may think Inherently, and the
courts have still another view, so that the
whole matter resolves itself into question
of judgment, and this judgment is to be ex-
ercised upon question of fact rather than
law
1, therefore, could not undertake to point
out to you just what property you should
class as rural and what you should class as
built up, nor do l understand you to expect
this. There are certain rules, however,
which I think you should observe.
First-WhStever method or system YOU
may adopt on the subject OF classification,
let its application be uniform. Do not
adopt one rule for one part of the city and
another for another.
Second-In determining whether a cer-
tain section or locality should be classed as
built up or rural you should not be governed
entirely by the fact thatit has paved streets,
light, water, police, gas, fire protection, etc.
These matters are important elements to be
considered, but should not absolutely con-
trol. A street may be a mile in length,
paved, lighted, have water and gas mains,
and both police and fire protection, yet
there may not be dozen houses throughout
its entire length. This property in NV
Judgment, cannot be properly classed as
builtup.
On the other hand, street may not be
paved, may not even have gas or water
mnins, yet the houses throughout its entire
length may be compactly built together. /
think such can be properly classed as built
up, and thus become liable to an assess
menE at full rate.
Thfrd--In determining the class to which
locality belongs, you should take the
locality and not pieces of property sepa-
rately. 1t is the neighborhood or surround
ing property which, in my Judgment, fixes
the class; and yet there may be acres of real
estate, in the midst OF rural or even built
up property, which should be classed as
agricultural, simply because the law says
such property must be so classed.
The Locality Not a Positive Guide.
Fourth-The mere fact that piece of real
estate or many pieces of such i'll a locality
are laid out in building lots, should not, in
my Judgment, change the character of the
property for the purposes of taxation. A
farm may be laid out in building lots and
still used for farming purposes. If there are
no buildings, or, at best, few, it cannot be
said to be built up. In other words, in order
tojustify the assessors in classifying such a
locality as built up property, there must be
more than a mere desire or intention to
build; the buildings must be on the ground.
Hence it is that the law requires you to dis
criDfnate between these three classes.
Fifth-The term "built up property" does
not, in my Judgment, necessarily mean
coulpsctly built up; on the cther hand it