The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1909-08-26
DODGE OPPOSES
PLANS TO ADD
TO ASSESSMENT
Assessor Argues Before State
Board of Equalization That
Values Are Too High
Real Estate Men Join in Pro-
test Against Figures Given
by Three Experts

Strong argument was made before
the state board of equalization yester-
day against any,increase in the assess
ment OF san Francisco. Assessor
Dodge and numerous real estate men
argued that the values returned by the
assessor were more than just, being in
many instances far in excess of the
prices that could be secured for the
property If placed on the market. The
board departed, for Los Angeles yester-
day afternoon, and willtgive San Fran
cisco further hearing in Sacramento
september 3.
II developed that, Henry Stern, Madi-
son & Burke and e. L Atkinson. the
three appraisers appointed by the state
board TO pass on local values. had not
completed their work until o'clock
Yesterday morning. They passed on
- 29l pieces OF property, valued approx
mately at SS0.OO0,000 Although the
three appra Esers worked Independently,
the variance was less than 100000.
OBJECTS TO APPRAISESIENTS
DR.. Dodge commended. however. that
the appraisers had not dealt fairly with
this city and county.
Il viii endeavOT TO show that on
the evidence gathered by your board. "
said Dodge. the assessment of this
city should not be raised This evil
dence. as i understand. tends TO show
that certain properties here are as
sessed at So per cent Of their appraised
value. while voulr board has set a mini
mum Of so per cent. / think many Of
your appraisements are excessive. /
board has had made, being taken as a
Justification for raising the assess ment
Of all the property in this city, and
FOR these reasOns:
First, the properties selected for
sppraisement are not fairly representa-
tive of all city property. Second the
appra Use nuenC which has been made on
such properties does not. in nv opin-
Ion, warrant any increase of our as
sessmen1
tCTJ Al VALUE A PROBLEM
when these appraisements are ex-
anined il VIII be found that Il per cent
Of The total appraisement of property
for The entire city was made on prop
erty in the heart Of the best retail
financial and wholesale districts. This
section OF the city comprises about
one-eleVenth Of the burned area. and
only about One-fOrtieth Of the entire
citv We have then this state of facts:
Seventy-seyen per cent of all the prop
critics selected in the city were con-
fined 10 an area which comprised but
one-eleveRth Of the burned area and
only one-thirtieth Of the improved area
II the city. Further. in three quarters
OF the built area OF the city only one
twentieth Of the appraasements were
taken.
I'm the great burned area. which
contains ? large amount of property
D s-.n, aE-.1.T
able. we md but comparatively few
appraisements We're made. It is ex-
tremely prob bematicad what the actual
value of much. Of this property is II is
undoubtedly assessed high, on the
basis OF actual value as defined by the
code.
CORNER PROPERTIES SELECTED
our claim is that your appraisers
have appraised largely one class Of
properties. leaving out Of consideration
almost entirely that great area of dead
property in the burned district. where
appraisements made justly would show
the injustice Of raising the assessment
II such property.
The properties which have been an
praised do not furnish fair or concIu-
sive evidence which would warrant
your board in raising the assessment
n the entire city
Ai-tr--A Jul 4AJliOI dDAt DO5EQ REJECT
all the previous contentious then /
submit that the present abnormal con
oluons in this city do not warrant
even on this showing. an increase Of
our assessment The tendency of val
ues the last few months in large sec
uons 81 the city has been downward
CITl'S SHOWING REMARKABLE
The condition in this county as
compared with other counties. is ex-
cepuonal in two WAYS: First. as re-
suit Of our great calamity. values ara
unstable and uncertain. Secondly the
enormous municipal expenditures en-
tailed by the fire have forced tho
assessor 10 increase 10 the limit our
citNs assessment in order to provida
sufilcient revenues, under the dollar
limit Of taxation, TO meet our largeI1,
increased expenditures
Alex Brown. chairman of The ho.ra
of equalization. remarked ct tba 90,
ciuslon OF Dodge's talk that San Fran
cisco was peculiarly situated and tba+
large percentage OF the value Is IN
improvements DR.. Dodge admitted
that there was tendency TO assess
buildings lower than land He there
fore thought the showing in San Tran.
cisco was remarkable
CITY SHOULD KEEP PROFIT
II realize il is hard for the citv %
8
marked Brown. because OF the f1,,c-
tuatlns values due TO the fire.
Josiah Howell. for the real estate
board, criticised the appraisements Of
the boards experts in a general wav
contending that the values were moi
Justly determined.
Brown then remarked that an erfor.
had been made to have the reaIfv
board appraise the property. but when
that body did not do so il was neces-
sary 10 secure the three experts. He
realized that the cost of constrnction
Immediately after the fire was * or al
per cent more than now and he in
siructed the appraisers to bear that in
mind He asso commented on the gen
eral prosperity Of the state and re-
marked that San Francisco should rean
share Of the Improvement in condis
tons
CONDITIONS NOT NORMAL
We are not in normal condition
yet,' said A. \. Speck, also Of the real
estate board. The tax rate this wear
is the second highest in 20 or 80 wears
and we do not expect normal marker
fOr q year or two more"
supervisor Jennings told OF the work
% the supervisors sitting as a local
board OF equalization. 1t considered