The Hawaiian gazette. [volume] (Honolulu [Oahu, Hawaii]) 1865-1918, 1907-04-09
|, PLAN TO SIMPLIFY HAWAIIAN ASSESSMENTS


the satisfaction 81 the taxpayers IL IN,
supreme test 81 the success Of the ns
sessment. II must therefore. con-
form to community opinion Of value
Stripped Of It's detail Of folders. maps
scales. building slips and other devices
Incident TO the practical work. IN,
Somcrs method accomplishes this: II
records community opinion OF real es.
tate values In the best form for assess
ment purposes. and at the same timc In
the best form for the further crystal.
ization OF community opinion.
Community opinion OF street values
is reduced to tangible form by n cons
mittee OF representative taxpayers,
who record upon a map prepared for
the purpose, the value of unit on
each side OF each block In the city
The unit most commonly use, and
which will serve for illustration. is
one foot wide by 100 feet deep, located
In the center of the block: that Is.
half way between the CROSS streets
forming the block, where corner infiu-
ence does not affect its value.
In fixing the unit values the COM
mittee generally commences with the
most valuable section, and works out,
being aided, as the work progresses
from the most valuable section with q
comparison of the values already fixed,
and the work becomes easier. In ac-
tual practise this part of the work is
said to be speedily and satisfactorily
accomplished. Favoritism cannot ex-
list, as the units apply to blocks, not
to lots. Occasionally, abnormal con-
ditions are encountered. but these are
easily taken care of by the exercise
of judgment.
Copies of the map with unit values
as fixed must be made records access
sible to the taxpayers, SO that the
values thus fixed may have the crit
icism and correction Of community
opinion. This map or series of maps
Is placed and kept on public view for
a limited period so that taxpayers may
compare their assessments with any.
or all, other assessments. At the end
OF one month or more the maps go be-
fore q Board of Review, composed Of
the various members of each Of the
district committee and final values
are fixed. Errors In judgment in FIX
ing unit values, II any, are thus sure
oo.s..., -. - ~, -.
,,a,,,o., =. tha -, 80, .hts ..',,t ~
60 .,,,,r,v ~. ,atha,,a.soaI an,.,,oo
tion nv mean, 81 scoIa. ~ ~ 5udg-
mant exnressed In the INIT ,.aiu., 20
,ha ,,,1,,a.to., - .noa,a. go. 80
Tba exin. ~ tho ,nit x,oIuos q. tha
reaI ssessmart of the nronorty n q.
made hv renresentas,ya taxnaysr, an
:, g., .1,aa.,,,>,o .. ar .o,rr,a,,s "a
onen 10 tbei, c,5t;cisn
community opiiiioh VI Stree. values
10 Stay Suens 'neieu anu iiafiioi
,Aeu ny the participation III the "orh
Wy the taxpayers, anu their kiowieoSe
VI JUS oelah. Inns brings apout the
its success Tn 81 pan, az renrasen.
tative citizens SERVED on these com,
mittees and they carried out their work
by holding only twenty short sessions.
and in a manner that met the almost
universal approval of the taxpayers.
A REIMBURSEMENT or revaluation of
the unit values would have to be made
every three or five years as conditions
seemed to warrant.
The scales for carrying the judgment
Of the committees, expressed in unit
values, to an expression of the value
Oh lots or tracts, are not arbitrary IN
uicators OF Value' put are based upon
the expert opinion of the committee.
expressed In Few specinc cases. They
are puiit 10 CONFORM WIN local cohul-
'iohs' anu are an ehpressioH OF iocai
'en.iilient .hroush the committee Oh
pleseI'dliVe taxpayers. lhey pro-
ioi '"iu0 oii aeSouht VI
49, anu III eNeIy iao'o.
20 I,,o Utt,,n ~, ..,
scales ,s onn,ra 70 ti,,a,,, 49, $50
are, nevertbeless scient iscaII,, oorract
and will hear the fullest investigat,on
rs to their accuracy.
=. ,.
- ' -, 'nu' .ne aoquire
.a.,,,. g.. .,. o. 10y p.opS w"
$50, ~ .ne eo VI enoen u
IN ,,.,sa,, p. - s',.,, ~ in ons
J., alo. " SUI .a"ee
,''..' ~. - 90
,at,o, IT,, - .ne
.a,sa,a, ~
WIZ, auatl ..sl.'l |
49, 49, ,',,a sis,i -,
- 20 ~ i,i, uu
- ., 10. ' mn, ~ Vi any DuNuins
- .ne ei'S' Inc "orh ol p'acihs val
,,s,,, upoi ei.s n"pioF eiien.s 70 oiiy
dCCouit vi IT'S