The Marion daily mirror. (Marion, Ohio) 1892-1912, 1909-05-08
(Yy Orwell G. Riddle. }

/
in OHIO TO remember is that there
would have been a reappraisement or
such property next year regardless OF
the new law providing tor quadren-
NAL appraisement passed at the re-
cent special session OF the legisa-
ture.
Heretofore such reappraisements
were made every ten years, and
next year would have been the regu-
lar time for reappraising real
estate under the decennial plan. These
reappraisements were coincident with
but entirely separate from the tax
ing OF the federal census.
Next year the census will be taken
by local enumerators appointed |
through the census bureau at Wash
ington; and real estate in town and
country will be revealed for taxa
tlon by assessors elected by the
people at the lo2al elections next
November.
THESE land assessors are separate
and distinct from the assessors elect
ed annually to appraise chattel prop |
erty.
SO be prepared for a thorough quiz
zing during the first half OF the year
1910 by representatives of the fed
eral and local governments as TO
your worldly possessions and vari-
GUS details Of family history.
AS stated before, there would
have been reappraisement of zeal
estate next year even though the
Legislature had not passed the bill
providing for such appraisements
every four years hereafter instead
OF every ten years as heretofore.
Tlnis is very important and should
be kept well in mind.
1T so happens that the first APP
praisement under the quadrennial
plan comedies with the old decen-
NAL period This coincidence in
time had much to do with the en-
actment OF the 1lathburn quadrennial
appraisetment bill at the recent spe-
cfal session.
Under the old law the decennial
land appraisers were elected at the
local elections formerly held in Ap-
ril. Since the last decennial APP
praisement spring elections were
abolished. AS there would have
been no election next April, 1t be-
came necessary TO pass a law to pro-
vide for the election OF land assessors
for 1910 at the municipal and town
ship elections to be held this year.
Sentiment in favor of more fire.
uuent reappraisement of land for
taxation having grown quite potential
in recent years the necessary change
In time OF electing land assessors af-
forded opportunity to hitch the
two propositions together and drive
them tandem through the Legislature
at the recent session.
ut was shown at the national con-
gress on taxation held in Columbus
two years ago that Ohio was one OF
the last two states In the Union TO
cling to the decennial plan OF ap-
praising real estate.
Most OF the states have either a
Ave year or four-year period; some
revalue lands every two years and
a few appraise lands annually the
same as ehattels.
when the Rathburn bill was up
for consideration 1t was argued that
the change from decennial to quad
rennlal appraisements could be made
at this time without violent dis
turbance TO land values.
This point came out forclbly when
the attempt was made during the
session OF iJtS to pass the West bill
for quadrennlal appraisement. begin
ming with this year. That bill passed
the senate, but was defeated In the
house. There was general opposition
to it, especially fGom the ,cities,
because time purchases, leaseholds
and ordinary rentals negotiated will
the expectation that tax values would
remain fixed until 1910 would be dis
turbed year before the end of thu
period. thereby working injustice Il
all who had based their calculations
on the last decennial appraisement.
no defeat the West bill 1t was con
tended that 1t would be time enough
10 make the proposed change at o
after the end Of the current decen
NAL period. This argument was no
forgotten when the Rathburn bill
came up this session.
Fearing that the old cry of disturb
ing contractual values would b
raised against any attempt TO reduc
the taxing period after the reap
praisement next year, on the groun
that fixed valuation for ten wear
would be implied, advocates Of th
quadrenniai plan took time by tn
forelock in getting the quadrennii
bill through at the special sessio
this year What would otherwis
nave been the regular decennial al
praisement next year will be in fa'