Omaha daily bee., 1903-01-13
OF REVIEW REPORTS
Il sumuarise It, Work for Information Of
City Council.
SOME TIMELY RECOMMENDATIONS
Comprehensive Statement OF the OBJ
stacles Met In Reviewing ASSESS
ment Roll and the Manner
of Dealing with Them.

A report OF the Board OF Review has
been fled with the mayor and will be trans
mitted to the city council to day. 1t Is
signed by Victor R~osewater. chairman;
William Fleming, tax commissioner. and
W. J. Hunter, and reads as follows:
The aggregate OF the assessment roll as
made up by the tax commissioner and
placed I'm the hands OF this board and the
aggregate after the changes made by the
BOARD were Incorporated into II are shown
In the following table;
Tax Board
Commissioner. of Review.
Real estate....... 5 7E,423,U25 1926, i6j
personal ............ 5~o'bbl,bio 0Z,li,bzJ
Total ............ Sl11,OS4,7O 125,O14,OS1
As last year the paramount question be
fore the assessing authorities involved the
valuations to be placed upon the property
OF the franchised corporations. so this
year the most important work turns upon
the valuations placed upon the property of
the railroads having terminals In Omaha.
notwithstanding the fact that the state
constitution expressly declares that where
municipal corporations are vested by the
legislature with the authority to assess and
collect taxes, such taxes shall be uniform
In respect to persons and property within
the jurisdiction of the BODY imposing the
same a provision had been inserted In the
city charter requiring the tax commissioner
in making UP mis- assessment roll for mu-
nicipal taxation TO take as the valuation
of the railroad property included in the
right of way within the corporate limits
the assessment fixed on such property by
the State Board Of Equalization.
Question of Hallway valuations.
IL the basis OF assessment by the city
authorities and the state authorities were
approximately the same the injustice In
fiicted upon the other TAXPAYERS of the
city would not be so noticeable. but when
under the tax commissioner system the
basis of municipal assessment Of private
property was raised first TO 80 per cent,
then to ~ per cent and this year to 100
per cent, the discrimination enjoyed by the
railroad property became so fragrant as 70
amount to almost complete immunity From
city taxes. Even II the assertion were
true, that the valuable terminal facilities
IN this city were properly distributed along
the entire mileage of the roads within the
state and were taxed for state and county
purposes outside of Omaha, that would
still afford no justification for exemption
from an equitable share of the burdens of
municipal government whose advantages
are enjoyed by the railroad property
equally with other property in this juris-
diction.
Acting upon legal advice to the effect that
the charter provision relating to the as
sessment OF railroad property within the
anty Of the constitution that all taxation
should be uniform within the taXtng dis.
trict, and was, therefore, null and void
the tax commissioner undertook to assess
the terminal property OF the railroads
within the city of Omaha Independently oil
the State Board of Equalization, upon O
az AluAt III bAlAb AllAAg IL Aht bbEls
OF assessment of other property subjec'
10 city taxation. Each OF the railroads
concerned entered protest with this boaTC
against recognition by It of the assess
ments 80 made by the tax commissioners
and again objected to the jurisdiction o
this board to act upon complaints filed b,
George 7. Morton as a taxpayer, allegins
that the assessments made by the ia,
commissioners were too low. and requesting
that they be raised. This board, aetna
also upon legal advice, overruled thes,
objections, and after entertaining hearing
upon the complaints fixed the valuation
of railroad property as they now appeal
upon the assessment roll i'm the light o
the best evidence -obtainable as TO thei
cost OF construction, earnings, capitaliza
railroad properties within the city o
Omaha, which were assessed by the Stat,
Board OF Equalization at s229, ZIG. 40, and b!
listed for taxation at $26, or, 2S9.6
The representatives of the railroads hav,
intimated that they will contest the actor
of the city authorities in undertaking t.
assess their properties independently of tn
State Board OF Equalization by appeal t
the courts II necessary. We believe tn
sentiment of the great mass of the tax
paying citizens Of Omaha is in favor o
defending the right of the city to hav
all property within it's boundaries assesse
for taxation on the same basis OF uni
formity. The tax which the railroad
ton OF $229, 1850 would, II the city tax rat
were IL mills, amount to about ST. Sl
whereas should the assessment fixed by tn
Board of Review stand the test of tn
courts, the tax will aggregate some $500, OO
With so much to gain and so little to los
we feel sure that your honorable bod
will endorse and uphold the course pursue
by this board.
As to the Frnnchised Corporations.
Sc far as the ~franchised corporations ar
concerned, which a year ago monopolize
the attention not only OF the Board {
Review. but also Of the Board of EqualiZs
ton, there seems now to be no contention
The tax commissioner increased the return
NJ