The Billings gazette. [volume] (Billings, Mont.) 1896-1919, 1903-07-24
BOARDS REASON FOR CHANGING
LAND ASSESSMENTS.
ONLY MATTER OF JUSTICE
Increase Not Ordered Because Of
Court House and Jail
Bond Issue.

mo, they didn't raise the taxes to
insure accumulation of a fund for the
redemption of the bonds issued to pay
for new court house and county
Jail, but the commissioners did some
thing else that amounts to the same
thing" Thus relieved himself a well
known rancher to The Gazette day
or two ago.
There's no use talking, we farmers
get the worst of it every time, and
you newspapers stand in with the
games put up on us. Taking for true
the assertions made by the commits
sioners and the papers, we voted for
the bonds, believing that our taxes
would be no higher. Now we find
that we have been 'buncoed,' as usual"
This and much more of like import
was said by the gentleman quoted be-
fore word could be got in edgewise
by the man to whom he was address
ing himself Finally it was learned
that his vehement protest was against
the action of the board in ordering
higher valuation on lands than has
obtained in former years. This he
regarded as only a scheme to get
around an increase of the tax levy and
to delude the poor farmer" as he
expressed it.
After he had recovered from his
first outburst of Indignation and in a
measure had become calmed down,
he was asked in casual way how
much he wanted for his land, as a
party had been making inquiries for
a ranch and it was believed that the
one belonging to the objurgator OF
!. the commissioners, was just about
what was wanted. He studied few
| moments and then replied that about
$50 an acre would be a fair value for
the land, while at the same time eX-
pressing Indifference whether he sold
! it., even at that figure, saying it was
convenient to the city and under
high state of cultivation, while the
improvements were adequate. A lit
tie judicious inquiry established the
fact that the land was assessed at not
more than half of the value he placed
upon 1t.
First Raise in Years.
While it is true that the values o1
lands have been increased by the
commissioners, it is also true that II
was not done with view to increas
ing the countys revenues to meet the
debt created by issuing the bonds fol
the new court house and Jail. The
increase was ordered because it was
considered just and fair. While
lands, particularly those devoted tt
agriculture in the county have beer
steadily appreciating in value 10
wears, they have been assessed thu
/ same as when the community wa
new and land was not among the mos
valuable of possessions.
Heretofore land has been values
for assessment purposes at from $2.5'
to $40 an acre, valuation that is ad
mittedly far below the actual values
Realizing that realty has not beel
paying it's fair proportion OF taxes
the commissioners concluded that tn
time had come when matters in tha
respect should be more equalized AM
as a consequence land valuations thl
year, in some instances, were doubled
that is land that has heretofore beel
assessed at $40 an acre is now assess
ed at $40, while in the case OF th'
less desirable realty the old valuation
was permitted to stand. The increas'
made is the first raise attempted il
10 years.
In order that it may not appear
though the commissioners had acte
arbitrarily and unfairly, it is but jus
to them to say that in many instance
where land is now assessed at tn
rate of 500 an acre, the same Ian
cannot be bought for twice tina
, amount. Sales are on record With
the last few months where some of tn
} land has been sold for $50 and som
as high as SIS an acre. These prices
the commissioners regard as ampl
| justifying their action in ordering a
increase. Chairman Parker is the TO