Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1903-09-15

warrant the board in making changes
in the assessors valuations, The law
preSumes that the assessor has OBJ
tanned requisite knowledge of all
items OF property included in his as
sesSment, and gives TO him and to no
one else the authority to determine
its value in the first instance; and his
determination "muSt stand until
shown to be incorrect by reasonably
direct and unambiguous evidence"
State V. Lien, cited above.
We have been thus explicit for the
reason that, as we learn, it has
been the practice in some localities
for boards of review to change the val
uation as fixed by the assessor, upon
their personal knowledge and without
sworn testimony or other judgment
lawful evidence. AS already stated,
such practice is in violation of law and
cannot be sustained. Where valuations
are raised without evidence the as
sessment becomes illegal to the extent
of such increase. Where they are
lowered without evidence such action
affects the validity of the assessment
of all other items upon the roll. Any
such action by the board may be set
aside at the suit of any tax payer who
is injuriously affected thereby.
Instances have been known where
the assessor has submitted his rol
| with the valuation omitted as to
some items of property listed thereon,
and has afterwards entered upon the
roll valuations fixed by the board,
without evidence. Other instances
have been known where the assessor
by direction of the board has erased
his own valua tions and substituted
the valuations fixed by the board
also without evidence. In such case
usually the record of the proceedings
of the board contains no statement Of
such action. Such practices cannot
be too strongly condemned. All such
acts are clearly in violation of law,
and are mere evasions of the statute,
which requires the action of the
board to be based upon evidence, and
the clerk to make and preserve a
record of all evidence, taken, and of
changes ordered by the board. The
assessor should enter upon the Iol
his valuation of all property listed
therein before it is submitted, to the
board; and when completed the roll
should contain in an appropriate
column the valuations as fixed by the
assessor, and in a separate column the
valuations as fixed by the board of
review. And in every instance where
the valuations, as fixed by the as,
SCISSOR, has been increase or reduced
by the board, the record kept by the
clerk should show as to each such
change that it was ordered by the
board, and should show the evidence
upon which such change is based.
1t should be borne in mind that in
the determination of the value of tax
authorizing the board to act, they
are governed by the same rules which
control the action of assessors. This
is expressly enjoined upon the board
in the following provision in Sec. 1861:
eff it appear from the evidenced
that any property has been valued by
the assessor to high or too low, they
shall increase or lessen the same to
true ualualion accordieg to the rules for
oal,eieg property prescribed IN th's
chapter"
The rules for the valuation of prop
erty are stated in the statutes as
follows:
"Real property shall be valued by
| the assessor either from actual view
or from the best Information that the
assessor can practically obtain, at the
fulLualue aChich could ordinarily be obtained
therefore at priUdte sale. Sec. 1852
| (AsSm't Laws, p. 29).
Cali articles of personal property
shall, as far as practicable, be valued
| by the assessor upon actual view dt
their true cash rdlue. Sec. 1855 ASSN
Laws, p. 30).
These are the rules which control
boards of review in the valuation of
property. The law is just as binding
upon such boards as it is upon the
assessor. In the absence Of evidence,
| the board are not authorized to make
a wholesale increase or reduction
of the valuation Of property appearing
on the asSement roll as turned over
| by the assessor. This is sometimes
attempted by increasing or reducing
all the property by some scale or at a
certain percentage without proof too
support Or justify the action of the
| board. There is no more authority
in law for such wholesale increase or
reduction without evidence than there
| is for increasing or reducing the as
SCISSORS valuation of single items of
property.
Members of boards Of review are
subject to the same penalties and
liabilities as those imposed upon as
SCISSORS for violation of official duty
and are under equal obligation TO OBJ
serve the laws. See Laws of 1901,
Chap. 379, Sec. 5; Chap. $50, Sec. 2
(AsSm't Laws, PIP. 67-7D.