Grant County herald. [volume] (Lancaster, Wis.) 1850-1968, 1908-12-02
ANNUAL REPORT SUPERVISORS OF
ASSESSMENTS

To the Honorable Members of the County Board:
Gentlemen:-In compliance with Chapter AS,
laws of 1901, and amended by the laws of 1908,
| hereby submit my annual report. showing in de-
tail the assessment of property IN each of the A
assessment districts Of Grant county, together
with statistics and tables of true values in COM
parison with the assessment of 1908.
In this particular your careful consideration is
most respectfully asked to fully investigate the
list of sales from April 30th 1907, to May 1st,
1908, as reported to County Clerk by Judge
ellison, chairman of the State Tax Commission.
In this you will note many transfers that you
are fully c0nversant with as to the amount stated
in the deed. In all transfers where. in myIopiniOn
sales are unreliable they are taken into consider
alton but not at their face value.
Use this a basis together with all other in
formation and your unbiased best Judgment as to
the correct values shown in my report, it is
presented.
After four years. experience in the Office in
personally viewing and investigating values in
town, village and city assessment districts as to
location, productIveness OF soil, market advant-
ages including personal property therein situated,
in nearly every assessment district the greater
portion of taxable property consists of real estate
The assessment of true value on real estate
should receive first consideration and most thor
ough investigation.
With this object in view the cash salesselected
by the State Tax Commission are included for
your consideration.
NV method of arriving at the true value is as
follows, and consists in the consideration of the
transfers reported not only for year but three
inclusive. This forms basis for an opinion
Then consider all other conditions that may be ap
piled to arrive at Just fair and equitable value
as to a cash sale. This is opinion and en-
titled all the respects of an assessment
The fol owing letter was addressed to each Of
the assessors in Grant county:
Office, Residence, Mt. Ida, Wis, May II, 1908.
Assessors of Grant County
This is your rush of official business along the
line of YOUR duties. that OF assessor. To place a
Just, fair and equitable value upon nearly $685.,
100000 the assessed value in the "A town, village
and city assessment districts OF old Grant is more
of an important official duty than realized by the
average citizen and tax payer.
You, gentlemen, in the midst of your work of
assessing probably more fully realize this fact
than any other single individual with one excep-
ton, and that is your supervisor. Am fully
aware that many perpleXlng questions daily arise
that require most careful consideration and when
in doubt as to the proper decision the law COM
mands me to fully investigate, and call to my aid
the district attorney, state tax commission, and
including the attorney general OF the state with
out mourning any additional expense. In only
one instance since assuming my office has it been
necessary to appeal to the highest authority OF
Wisconsin. When in doubt to proper proceed
ure in all instances and when differences arise do
not hesitate to inform me of the facts relating to
the This invitation extends to all along
lines of taxation.
Within the last few months considerable in
vestigation has been given to the acreage OF the
several A assessment districts town, city and vii
lage, in this supervisor district of Grant county.
The following table is copied from certified figures
of the Government Survey at Madison. To To-
cate any township consult the map in this annual
report to the County Board.
Upon a careful examination 1 find some dis
government survey includes, while large ma
jority have much less. In the interest of a square
deal | desire each assessor to consult with town
clerk and supervisors returning the entire acreage
of exemptions to me later In the season.
In compiling my statistical report note with
change especially among those who were return
ing more acres than their districts embraced,
while some fully complied with my request. that
of giving the extra acreage. Would suggest that
this subject be presented before your Honorable
Board in the appointment of committee for in
vestigation and full report of the exact of
each assessment district.
Am frequently asked is it not possible in your
official capacity Supervisor of Assessments to
lower our valuation upon the assessors books
My reply is this would not change the amount
you would have to pay, at tax paying providing
the assessment was upon equality, and no honor
able citizen should ask for any other terms:
For consideration will use for illustration the
county of 10 Dawes in illinois. and Dubuque and
Elkader counties in Iowa. While upon official
business called upon the county officers at their
respective Offices and upon learning who /
and official capacity were pleased to form my
acquaintance and learn all the particulars of the
Office represented especially from the fact that all
reports were in the highest terms as to its practical
working and many of the leading citizens were
advocating similar system fer adoption
Their taxation laws are based upon the follow
ing: Section 1905 OF the Code aluatlOn
All property subject to taxation should be valued
at its actual value which shall be entered oppo-
site each item and shall be assessed at twenty-five
per cent. of such actual value. Such assessed
value shall be taken and considered as the taxable
Value OF Sucn property upon winch the levy Sndll
be made. Actual value as used in this chapter
shall mean its value in the market in the ordinary
course of trade A faithful compliance with
this statute is necessary enable the State Board
OF Review to fairly equaIze assessments
In conclusion l wish to say that appreciate
very highly the consideration given my work by
the assessing officers and by the members of the
County Board, also for the assistance received and
the harmony which existed between the assessors
and myself throughout the county. and the kind
and courteous treatment / received in my work
from all citizens of Grant County.
All of which is respectfully submitted,
OMAR ]. ARNOLD Supervisor of Assessments