The Owosso times. (Owosso, Mich.) 1897-1926, 1907-01-25
RAILWAYS TO Be
GIVEN AUDIENCE
State Board of Assessors Will
Hear Complaints Con-
corning Taxes.
VERY few CHANGES PROBABLE
IN Spite of Increased Valuations
the Companies Pay Less
This Year.
State Tax Commission and State Board
of Assessors File Voluminous
Reports with the Govern
or-Car Shortage.

Lansing, Mich, Jan. 22.--From now
| until Feb. - the state board of as
SCISSORS will be in practically cOntin-
eous session as a board of review
hearing appeals from it's tentative as
| sessment of the railroad properties Of
the state FOR the current year The
law provides that the assessment shall
be completed by Jan. Is, and compa-
MES be given q chance to be heard
during the ensuing thirty days. While
some changes in the assessments may
| be made as a result of these hearings,
it is believed that the assessments as
| announced this week will not be APP
preciably altered.
The board has fixed the total as
sessed valuation of the railroad prop
critics of Michigan at S21O,266,O00
This is an increase Of S7,715,0O0 over
| the aggregate of one year ago. The
| largest increase made is that in case
of the Pere Marquette company. Most
of the balance of the aggregate in
| crease made is charged up against the
| Michigan Central, Lake Shore e.
| Michigan Southern Minneapolis st.
Paul q Sault Ste. Marie and Chicago
| & Northwestern.
Will Pay $4,000 Less.
l. Notwithstanding this increased val
| iation the companies will pay this
| year. nearly s65,000 less in taxes than
| last years valuation. This decrease
| is due to the decrease in the aggregate
tax levied for all purposes in the state
and the consequent decrease in the
| average tax rate Of the state. Last
| year this average rate was $17.40 per
| $1,000 of assessed valuation. This
year it will be only S16.47 per $1,000
| The law provides that the railroad
companies shall pay the average rate.
| The aggregate tax paid by the COM
panies last year was S3,527 $50. On
| the basis OF this weeks assessment it
will be S3.463,O00. The decrease in
| the aggregate tax levied for all pur-
poses in the state this year is due in
n large measure to the unusually
large sum apportioned to the school
districts of the state last fall conset
quent upon tho payment Of back taxes
by railroad companies. This placed
such unusually large sums available
| for the payment of teachers salaries
in school district treasures that II
| materially reduced the current levy
for this purpose.
RepOrues Are Submitted.
During the past week the state tax
commission and state board Of as
SCISSORS (the personnel Of the two
boards being the same) filed their an
| nual reports with the governor. These
reports are volumino,is documents and
contain much interesting and valuable
information. An important recon-
mendation made by the board is that
the law be so amended as to give it
| jurisdiction over complaints made by
nonresident taxpayers. the present
statute as interpreted by the attorney
general combining such jurisdiction to
complaints of resident taxpayers in
writing. 1t has for years been motor
ious that nonresident taxpayers have
been almost universally grossly dis
eliminated against in the matter Of
assessment, yet the law gives them no
right of appeal to the state commits
sion even after relief sought is denied
by local boards Of review. The board
cites as an illustration Of the injustice
of this provision the fact that COM
plant was properly made Of the as
sessment of certain plated lots in
township adjoining a certain city and
separated therefrom only by hight
way. The complainants owned prop
erty on each side of this highway.
Expensive Litigation.
Those on the township side were
assessed ut nearly 100 per cent more
than those on the city side, and in
vestigation showed the latter 10 be
assessed substantially as the law d.
reefs. The complainants were. Of
course. residents Of the city. 1nas-
much as the board had no jurisdiction
over the complaints of non-residents,
the latter were forced to seek their
remedy through expensive litigation.
The board insists that the law should
bring within its remedial powers all
properties Of the same class regardless
Of the owner or owners.
Another effect of the law which
does not extend this jurisdiction of
the board over nonresident prop.
critics is to place a premium on illegal
and unjust assessments. The report
declares that an investigation of an
entire assessment district during the
summer of 1906 showed. largely upon
the testimony of resident land owners
and the assessing officer himself that
resident properties were assessed Mt
rs per cent o. their cash value, while
nonresident properties were assessed
ut from so to 125 per cent, thegfxerase
for the entire township belas los per
cent.
Another great difficulty experienced
By the board in its attempts TO- equal