Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1907-01-17

WAS duOptSu.
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 said county OF
November ~, 1905, in determining the valu-
alton of the real property in all the assess
ment districts of said county.
This appeal was taken in accordance with
Chapter i7I laws of 1903, upon complaint OF
the Town of Highland that the valuation OF
real estate in said town as fixed by the
county board Mt its November 1908, meeting
was unfair and unjust to sold town.
The personal property is not involved and
does not figure in this appeal or in the cal
culatiOnS herein referred to.
Tho complaint was signed by the chair
man of the town of Highland, Mr., Thomas
+. Cody, who was duly authorized to con
duct the appeal before the tax commission
and who appeared in that capacity mt the
preliminary hearing on March |, 1906.
After a full hearing in favor of and in OPP
position to the appeal the proceedings were
adjourned from time to time until April
II, 1905.
Besides the arguments made and state
mentS of valuations of the different assess
ment districts filed Mt the time of such hear
ing the tax commission has uVatled itself of
such data us have been gathered by 1t from
time to time relative to the valuation OF
County. For the purpose of assisting 1t in
making the state assessment the tax COM
mission i'm the summer 1908 nppointed'spec-
iul agents to examine in the field the cir
cumStancps surrounding each sale recorded
in the office of the register of deeds and re-
ported to the secretary OF state under sec
lions 1907 to 1909. Revised statutes, ms
amended. This examination was therefore
nearly If not absolutely contemporaneous
with the assessment of 1905 which assess
mont 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 to Iowa county
were instructed to eliminate all sales where
upon investigation 1t was found that the
consideration stated in the conveyance was
not the true one. 1t is believed that these
Instructions were strictly followed ana that
only bona fide transactions In which the
true consideration was shown or ascertalnSu
entered into the revised figures whlch the
commission has used in its determination
upon this appeal.
Using ali he sales thus reported and re-
NisCd for n five year period ending In 1901 as
n basis for the valuations of real estate IN
Iowa County gives a total of S2OS20,44I, ana
for the Town of Highland, S,2ls,9lu, the
ratio OF Highland to the aggregate OF the
county being 5.S5S per cent. The county
board fixed the valuation OF the real estate
of the county at Sl6,lI56Il, and OF Highland
mt Sl0}6,7JO, or Gal per cent. of che county
aggregate.
Ii appears. however, that taking records
OF sales Of later date and nearer the assess
mcnt OF 1915 considerably increases the rela'
tive valuation Of the Town OF Highland. In
other words. Highland seems To have pro-
crossed In valuation of recent years faster
| relatively than the county rs whole. tOT
| tile single year 1904 the sales revised as
| stated indicate the total valuation OF the
| county real estate rs being s24, 425.Syi, and
| of the Town OF Highland Sld25,O50, or b.6S
per cent. OF the county. This single year
| calculation therefore places Highland on an
| even highter ratio to the county than does
| the action of the county board while IL Is