The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1907-04-06
To SIMPLIFY
ASSESSMENTS
Continued from Page One.)

Ills system 10 UGlSSd opoi IAiC AGh'
. payers opinion, otherwise said to b
the community opinion, of the value c
real estate. Community opinion" c
| value may be defined as that opinio
of value held in common by majorit
of the members of a community. j
exists, in a more or less developed de
gree, in every community, and it
cIearness and uniformity depend upo
| the extent of the interchange of opin
ions of the members of the community
No assessment can be satisfactory
and therefore successful, unless it con
| forms to the opinion of value held II
! common by majority of the citizens
! The taxpayers are the judges of tn
| equity and justice of the assessment
| the satisfaction of the taxpayers is thu
| supreme test of the success of the as
| sessment. 1t must, therefore, con
form to community opinion of value.
Stripped of it's detail of folders, maps
scales. building slips and other device:
incident to the practical work. the
Somers method accomplishes this: Il
records community opinion of real es-
tate values in the best form for assess
ment purposes, and at the same time in
the best form for the further crystal
ization of community opinion.
Community opinion of street values
is reduced to tangible form by a COM
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 influ-
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 a
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-
st, 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.
SOp1tS OI the map Will uIlll bd1OSS
as fixed must be made records acces-
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
If ON h Ia nc no
fore a Board of Review, composed of
the various members of each of the
district committee and final values
Ire fixed. Errors in Judgment in fix
ng unit values, if any, are thus sure
o be detected and corrected. And
correction must be made in the unit
values, as the work from this point on
S simply the mathematical applica-
ion, by means of scales, of tho iudg-
nent expressed in the unit values to
he valuation of specific tracts or lots. |
The fixing of the unit values is the |
cal assessment of the property. 1t is |
made by representative taxpayers in !
form accessible to the taxpayers and /
pen to their criticism.
Community opinion of street values
S greatly strengthened and harmon
y the taxpayers, and their knowledge
f it's detail. This brings about the
in the work necessary to
IS success. In St. Paul SO represent
ative citizens served on these COM
littees and they carried out their work
y holding Only twenty short sessions,
nd in a manner that met the almost
UNIVERSAL approval of the taxpayers.
A reimbursement or revaluation of
he unit values would have to be made
very three or five years as conditions
eemed to warrant.
The scales for carrying the judgment
f the committees, expressed in unit
alues, to an expression of the value
lots or tracts, are not arbitrary in
lcators of value, but are based upon
ne expert OPP Mon of the committee, |
in a few specific cases. They
re built to conform with local condi-
ons, and are an expression of local
.ntinent through the committee of
taxpayers. They pro-
Ide for enhanced value on account of
'rner influence, and for every factor ,
lat enters into the determination Of I
alue. While the construction of the
,aleS is comparatively simple, they
e, nevertheless scientifically correct
Id will bear the fullest investigation
to their accuracy.
1t is quite certain that the acquire
ent of maps of all city property will
,sult in the discovery of enough I'M
ssessed property to more than offset s
| expenses incident to such change :
assessment as is here advocated.
A. very important element in the val
alton of city property must next be
value of improvements.
18th certain available informal ton to +
ace before builders, it is not difficult
ascertain the value of any building
the city. The work of placing val
atoms upon city improvements is only f
ficult on account of its magnitude il
re information necessary for a reli~ 6
lie estimate of value must be gather
in a systematic way, and to proper
handle this great mass of informa- il
IN, with the least possible labor and n
the best shape for use, the building g
p has been devised.
A record is thus made of every detail ~
ID factor that should enter into the o
nsideration of its value such as V
mansions. rooms material, finish, v
20 rental yaIIYp of