Vernon County censor. [volume] (Viroqua, Wis.) 1865-1955, 1900-06-13
ASSESSMENTS AZ rult.

th tftl4f Il ~ NJ s'CiAt 4A}NAsf
The assessors IN a certain Wisconsin
nnty mot not long ago ard seriously
debated this Question Shall we assess
property NJ its full yaiEel BY major
itv vote they agreed to assess real estate
and live stock at SO 1-3 per cent. Of their
full value, and bonds, mortgages. bank
stock and merchants stock at fifty per
cent. The incident shows how hard it
is to break mp the habit of assessing
property at less than full value State
tax commissioners have done their best
to make assessors do their duty. In
letter issued last month the commission
ers explained with exemplary clearness
why no assessor need be afraid tbsss mis-
district will get the worst of it" il prop
erty IL assessed at its full value in accord
anee with the law
Heretofore the county boards have
been virtually compelled to disr, gard
the valuations fixed by local assessors.
In some cases they have been able 10
learn the percentage at which he
assessed property and from this 10 learn
the fall value. This year, if every local
asses aor should assess property at its full
yalue. the work Of the county board
would be much easier. and no district
would have any thing to fear as a result
of full valuation Unfortunately, as it
il not probable that every local assessor
VIII do bis duty keep 80 the terms Of
na,h and as9ess property AT its fuD value
this situation is not likely to occur.
What is likely is that the county boards
will find that property in some districts
has been assessed at full value, and in
other districts at different percentages
of the full val What the boards will
have to do, as 0tle first step in the work
of equalization, is 20 estimate the full
value of property IN these district, wher9
the assessors have CHING to the old per
csntage system. Is any county board
likely t0 discriminate against district
in which, the assessment being honestly
mat in accordance with the law, the
board is spared the trouble OF finding
ont bv calculation, what the assess
ment would have been it properly madeT
Bat suppose the county board does
discriminate against districts in which
property has been assessed at its full
value. The action of the board is not
final. Its action may be reviewed by
commission appointed by the circuit
Judge of the district in which the county
is situated. ''On an appeal to such COM
missioners, the state tax commissioners
y.
ing a full and fair assessment could come
before the commissioners with clean
hands. with honest action on its part
rs is required Of suitors in equity-and
il would not be compelled to make the
shameful plea, tbs true, our own as
sess nIent is not honest but those of the
other districts are worse. In such case
~ chink it may be safely assumed that
the district showing the clean and honest
assessment is most likely to receive the
benefit o. any doubt which may exist in
tire minds of snch commissioners. The
chairman of the state boar. Of assess
lnent has said that he win q .4is best 10
keep any county from having its state
taxes increased merely because the
property therein has been assessed ut its
full value
Another error the notion that an as
SEES tnant which increases the aggregate
ri property valuations must increase the
total amount of town and other local
taxes-is expected in this letter from the
state tax commissioners Most taxes are
row voted in lurlp sum. not by per
ceuta &c CT assessed valuation Therefore
the result Of an increase in aggregate
valuations will be not an increase in tine
total amount of taxes, but a lowering of
the rate. The explanation made by the
commission is not hard to understand
ANY assessor can master its contents in
fifteen minutes Every assessor who
wishes to do his duty VIII assess no prop
erty in his district az less than its full
valpo, confident that no injustice will be
tione the district as u consequence of his
obedience to the law.