Mineral Point tribune. (Mineral Point, Wis.) 1869-1938, 1907-01-17

A. G. RohrHE.
WILLIAM MYERS.
JOHN ENGELS.
COMMITTEE.
On motion of Mr.. Cody, the report
was adopted.
Mr.. Roethe destroyed the vouchers
by burning them in. the presence of the
board
Mr.. Bollerud moved that the decision
of the State Tax Commission in the case
OF the Town Of Highland against the
County of Iowa be published with the
proceedings of this session. Motion
carried
The following is the decision:
In the Matter of the Appeal OF The Town of
Highland, Iowa County from the action
of the county board Of snid county of
November 10, 1905, in determining the valu-
alton OF the real property In nli the ASSESS
ment districts of said county.
This appeal was tnken in accordance With
Chapter Al, laws of 1905, upon com plntnt of
the Town of Highland that the valuation OF
real estate In said town MS tiNed by the
county board nj It's NoVemher,lND5, meeting,
wns unfair aud unjust TO said town.
The personal property Is not involved and
does not figure I'm this appeal or in the cal
culntions herein referred to.
The complaint was signed 10y the chnif-
man OF the town of Highland, MIR. ThomS
+. Cody, who was duly authorized To con
duet the appeal before the tax commission
and who appeared In that capacity Mt the
preliminary hearing ON March i 1886
After full hearing IN fnNor OF and In op.
position to the appeal the proceedings were
adjourned from time to time until April
Il, 1900.
Besides the arguments made and state
ments OF valuations OF the different assess
ment districts filed at tho time OF such hear
ing the tux commission has awaited 'tsvlf OF
such data as have been gathered 10y II from
time To time relative To the valuation OF
renl estate by assessment districts In Iowa
County, For the purpose of assisting II in
makinR the state assessment the tax COM
mission I'm the summer 1905 nppointcdis pee
inl agents to examine in the field the cir
cumStances surrounding each sale recorded
IN the office of the register at deeds ana re-
ported TO the secretary of state under see
tions 1907 to 1903 Revised statutes, as
amended. This examination WAS therefore
nearly II not absolutely contCmpornncouS
with the assessment of 1905 which assess
ment forms the basis of the action OF the
county board appealed from. The tax COM
mission acting rs the state board OF assess
meut has relied largely upon these records.
The special agents sent 10 Town county
were instructed to eliminate all sales whore
upon Investigation IL WAS found hat the
consideration stated iu the conveyance was
not the true one. 1t is believed that hesc
instructions were strictly tOilOWt ed ana that
only bonn ide transactions IN which the
true consideration wus shown or uScertAmcd
entered into thu revised figures which the
commission has used in It's determination
upon this appeal.
Nised for i've ycar period ending in 1904 as
a hnSis for he valuations OF real estate m
Iowa County gives y tui pf t2uN2a,iil and |
for the Town OF Highland SL2lN,VlO, the !
ratio OF Highland 10 the ugErvgatc OF the |
county being a.NS per cent, The county |
hoard fixed The valuation OF the real estate |
of the county at Slf.l7&GlL and of Highland |
ut SlGii,tin. or GIL per cent, OF the county 1
aggregate,
II appears however, that taking records |
of sales OF later date uud nearer the assess
mCnt of lGs5 considerably increases the rula- |
tive valuation of the Town OF Highland In /
ot her words, Highland seems to have pro- |
gfcSsed in valuation of recent years faster /
relatively than the county Us whole. For |
I he single year 1904 the sales revised ms
stated Indicate the total valuation OF the |
county real estate nS being S''tgl EH, and |
OF the Town ~ Highland SFN2Au5a or U.v8
per cent. of the county. This ~iuElr year /
calculation therefore pBees Highland ON an /
even highter ratio 10 the county han does
he action OF the county lNard, while it Is |
rue that the longer ptrtud W liy IA has gen.
arullv been used by the tnx commission |
places 1t below the valuation Hiorted hy the
county board.