The Marion daily mirror. (Marion, Ohio) 1892-1912, 1909-07-12

under the auspices of the Ohio state
| Board of Commerce, with reference
| to the reappraisement of real estate
next year. Circulars giving a synop-
| sis of the Rathburn land appraise-
ment act passed at the special session
this year providing for reappraise-
ment every four years hereafter in
stead of every ten years; explain
ing the manner In which real estate
| assessors shall be elected and III,
qualifications for such assessors, are
being sent broadcast. In addition,
lecturers are going about the state or
ganizing local leagues in the principal
towns and cities. II is the desire of
the Ohio tax league to have all the
counties organized before the local
elections this year.
The state board of commerce was
largely instrumental in having the
Hathburn law enacted, The lecturers
who are going over the state ex-
planning its provisions also advocate
the appraisement of land at its true
value In money.
From a statement made by J. w.
McLaren, one of the lecturers and
local organizers working under the
auspices of the state board of COM
merce, these extracts are quoted:
The state board of commerce argues
that real property should be placed on
the tax duplicate at its par value. This
would decrease the tax rate propor-
tionately and would bring out of hid
ing personal property which is not
now returned for taxation;" also: "a
high tax rate Is the Inevitable result
or undervaluation. Serious as NAV he
the effects of omitting property on the
tax rate. the effects of under-yallia-
tlon are many times more disastrous.
me tax duplicate must be increased
py every dollar of undervaluation.
Every dollar by which the tax duplI-
cate Is reduced must cause an in
crease In the tax rate;" and also.
While the state board OF commerce
wants valuation increased the organi.
zation insists that a proportionate de-
crease In the rate must be guaran-
teed."
long debate could be entered in
TO to get at the meaning of "par val
ue.' Whether II is the market price
as shown by the consideration in the
ordinary real estate contract between
owner and purchaser, or whether II IL
the upset price when sold under the
hammer" would be the. mooted iaues-
ton.
During the panic of 1926 more
than one tract of farm land in Ohio
was sold under the hammer at less
tnan the value fixed for taxation by
the last preceding decennial appraise-
ment.
BUT IL Is not intended to enter in
10 any such discussion here. All that
this Is written for Is to call special
attention of property OWNERS In Ohio
TO the organized movement to have
real estate appraised "at its true
value In money" whether that phrase
means market price or the price at
forced sale.
II 1t were not for the levy of 1 345
Aor state purposes the state at large |
would not be interested In how real |
estate In each county were appraised. |
wnether at full market value, one
haif, one-third. or any other ratio
TOT under such circumstances the
taxes levied would be strictly for local |
purposes and the rate would be fixed |
according to the financial needs of |
each county. But II real estate ia |
appraised in one county at its fulI
market price. In another at two thirds |
IN another at one-half and SO on. n |
great inequality would exist thereby
the cunties having the higher yalua- |
lions would pay proporionatey a
larger income to the state than the
safe would derive from the coun-
ties havin ga low level Of values. This
u because the state rate Is uniform
ana Is levied on the aggregate dupIj-
cate or property tax OF each country.
NO provision Is made In the Rath-
Durn law for an equalization of val
ues to be assessed on lands next wear
whether the old law relating TO the
equaization of decennial appraise-
'heht py state board consisting OF
one member for each senatorial dis
Irict elected by the people or whether
! new plan will be substituted by the
legislature at the session of next year.
remains for solution. Whatever Is
lone, 1t is evident that the basis OF
valuation must be determined by the
legislature at It's session next year. be- /
ore the appraisement is made, or the
'tate VIII be involved In confusion and
consequent Injustice TO many taxpay-
srs.
4 Special attention is called to these
matters at this time because not
many weeks ago number of Repub-
lean papers were raising the hue
md cry that the administration of
Governor Harmon meant increased
axation and that the governor was
ooking about him to find places
where increased taxes could be put !
al.
AS shown In a recent statement on
his subject, number of counties
Viii have increased taxes next year !
o make up for the loss of revenue {
rom saloons. TO obtain aid from the
tate highway department for road
to defray the expense of
eal estate appraisement and for 9TH
r local purposes. a.ptt IL
IL will be important for voters to !
emember these things in the state
ampaign next year and also that the l
tr0nRQGt poflfnarniaI hA1u l..