Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1907-11-23

This report will show in detail the value of
complete list of properties estimated by me,
and the values of the same pieces of property
fixed by the several assessors in the respective
assessment districts.
The value fixed by me has not been determined
by actual sales in many instances, and in such
cases the consideration verified by other in
formation than that found in the recorded in
strument. The values fixed at the true value
contemplated by the law are intended to be safe
and conservative. The number of pieces taken in
each assessment district is as large could we'll
be made in the time that could be spared for the
branch of the duties of the office and as could be
examined with the required care. The number of
pieces is thought to be sufficiently large TO consti-
tute fair and safe basis of valuation in each as
sessment district In the cities where much
larger number of parcels and greater variety in
the character Of the property is found, much
larger nunloer of sample pieces was taken.
The most important work of the Supervisor of
Assessments is to determine the approximate and
true value of his assessment district. To accom-
plish this has been my special aim in performing
the duties of the Office during the past three years
that might be able to fully describe and determ-
inc lust fair and equitable assessment in each of
the forty-four town. village and city divisions in
Grant County presided over by men selected for
the special object of doing their duties assessors
Every effort possible on my part to study the val
uation in each district has been with the object
that all sections should have a square deal and no
favoritism shown. To accomplish this, / called
upon the assessors present at our first annual
meeting to express by rising vote their assent
to assist to stand upon equality of values d-
rected by the assessment laws in the performance
of orr duties No individual assessor or citizen
of our county has challenged or disputed this posi-
ton. While this would appear in theory very
easy to accomplish, in practice we find most diff
cult to perform.
The following table shows the number of trans
fer sales considered to determine in each ASSESS
ment district the ratio of each assessors work as
compared with the true value. To accomplish
this and also to seect isuch transfers were prop
err to be considered as representative values,
by emitting trades, fictitious values or any other
consideration that would affect the ordinary cash
sale value. the following method was adopted for
1907 by sending to each assessor q clipping from
his district taken from my annual report of 1906,
with the request that he note such corrections as
were proper, together with his opinion and as
sessment of the same for the present year, ard to
forward at the same time the sales furnished by
him selected proper transfers from May 1, 1907.
In addition TO all the above the annual report of
our Register of Deeds to the State Tax Commits
sion of transfers from Sept. l, 1906, to Sept. 1,
1907 was most carefully investigated and such
sales as were proper only selected for considera-
ton This table is the result of the combined
work of the assessors and supervisor of Assess
ments basing my opinion and decision upon care
full examination of records in the Register of
Deeds and County Clerks Office but more especi-
ally in practical viewing and information obtained
by most thorough inspection of all parts OF our
county during the last three years.
Fully realizing this to be the most important
work OF my position, have made every effort pos
sible to study the valuation of every assessment
district of this county and spared time or
labor to bring about an equalization between the
different tax paying districts of this county. No
assessment district or individual was knowingly
wronged.
You are respectfully asked to give this table
your most careful consideration. The ratios in
several instances do not correspond to the results
obtained by dividing the assessed values by mark
ct value per deeds. The changes are authorized
bv me and | shall be pleased to explain to all in
terested my reason for the same