The morning news. [volume] (Savannah, Ga.) 1887-1900, 1897-12-03
TAX ASSESSORS VS.. COUNCIL.
4 QUESTION WHICH HAS THE pow
Err TO ORDER ASSESSMENTS.

reinstatement of Real Estate I'm
less Instructed to Do So by Council.
Col. Garrard Says the Power Rests
with COunciI-AIdermnn Charlton
and the city Attorney Thinks the
Power Is in the Board of Assessors.
Alderman HrOusI<on's Reasons For
Desiring a Reassessment of Realty.
The questions of the advisabiity of a
| reassessment of the real estate of the city
| for purposes of taxation and the authority
of the board of tax assessors and of the
board of aldermen will probably come up
at the next meeting of the city council.
Alderman Krouskoff, who began the dis
cussion Wednesday night, has stated his
intention of bringing the matter up again
at the next meeting Alderman Charlton
stated at the meeting that council had no
authority in the matter, the entire author
ity resting with the board of tax assessors.
There is a difference of opinion an this
matter
Col. William Garrard, who was a men,
Der of the last council, and who was large
ly interested in the framing of the com
mission bills, said yesterday that the au-
thority to order a reassessment or 10 d.
rect any other specific work for the board
of tax assessors rests entirely with coun-
ell, such being the intention of the act.
IF you will recall the proceedings of
council in January, 1885," said Col. Gar
rard, you viii find that a lengthy ordi-
nance was adopted defining the duties of
the tax assessors and specifying the man
ner in which they were to be performed.
The ordinance caused considerable discus
| sion because of the general requirement
for making tax returns. 1t seems that
council has exercised considerable author
ity already In the matter of the board of
tax assessors. If it wishes a re-assessment
| of real estate made, it has the right to or
der the board of assessors to make it,"
1t seems, however, that the matter has
already been looked into by City Attorney
Adams and Alderman Charlton, and they
are of the opinion that the board of asses
sors has full power in the matter of max
ing assessments of real estate, and of all
other property subject to taxation by the
city.
Mr.. j. H. II. Osborne, one of the board
| of assessors, said yesterday, that he is
aware there is a difference of opinion on
this question. The board prefers to work
in conjunction with council" said Mr. Os-
borne. IF council wishes a reassessment
made, the board will readily do So"
Mr.. Osborne said that it is too late to
| make a reassessment of real estate for
next years tax digest, but that one may be
made during next year for the digest of
1899 The question of a reassessment was
discussed in council in 1896, shortly after
the board was created, he said, but il was
III .1-s
step and consequently the board did moth
ing on this line. 1t was the purpose then
to make a reassessment this year, but as
the present council has not ordered it,
nothing has been done.
The last assessment of real estate was
made in 1898, just previous to the panic.
| Prices were good then and property was
generally rated at a high valuation. There
have been many complaints since of the in
equality of the assessments but as 1t was
evidently not to the interests of the city to
make reassessment nothing has been
done.
Alderman Krouskoffs object in asking
a reassessment of real estate is to equalize
values and encourage Improvement.
The policy pursued by the city in fix
ing its taxable values discourages i'm
| provement," he said, yesterday. There
is great deal of land held within the city
for sale as building lots. The holders are
not anxious to sell except at their own
figures. They believe that in time their
property will be valuable. These lots are
returned for taxation at nominal figure
Let one of the lots be sold, however and
house put upon it and the property is
Immediately entered upon the tax books
at its full cost and sometimes the improve
ments are taxed at more than the actual
cost. This is no way to encourage people
to invest their money in homes. The dis
elimination, If any, should be on the other
foot. If these building lots, which are
now held for purposes of speculation. We're
| taxed at nearer their market value the
| holders would be more ready to sell, and
| if the city dealt little more generously
with improvements there would be more
disposition to invest money in building"
The property in some portions of the
| city is taxed at more than it's market
| value" continued Mr.. Krouskoff This
is unjust to the people who own it, A re-
| assessment would remedy this inequality
and at the same time the city would NOT he
the loser for the reason that here is a
great deal of property which is returned
for taxation 1t much less than it's market
! value"
Alderman Krouskoff said his idea of a
| fair assessment was upon the basis of
net revenue of per cent. to the property
owner after deducting for taxes, insurance
and wear and tear. Property, he thought.
| should be classified as to whether the in
! come is certain or uncertain. fair tax
| value for building lots, he thought. would
| be % per cent. under their market value
as judged by sales in the same locality.
AS an illustration of the inequality of the
present assessment, Alderman Krouskoff
! said, the city is compelled to buy land for
| opening streets at about twice the figure
| at which 1T is returned for taxation.
notice from the board of tax assessors
to the effect that the present assessment
of real estate will be continued as a basis
! of taxation for 1898 unless objections are
made, with the exception of Garden. Rob
erts Schey, Weed and Johnston wards.
appears in the Morning News Some
changes have been made in the assess
ments in the wards named The notice Is
published for the purpose Of giving those
who have any objections to make a chance
to present their objections to the board
-S-1~-S-
MILLET AND HIS WORK.