The Bridgeport evening farmer., 1910-01-12
CORBIN LAYS DOWN THE
 LAW TO RELIEF BOARDS
Plain Exposition of Their Duty Tn Regard to Ajusting
 Tax Values Instructive and Illuminating Doc ument from State Tax Commissioner
Boards of Relief Possess Far Greater Power Than Has Been Generally Assumed-It is Within Their Prov nce to Increase, As We'll As Diminish, Valuations Laid By Assessors

Copies of circular compiled by William H. Corbin tax commissioner of Connecticut bearing upon the duties of the members of the Boards of Re- lief in this state have been received by members of the local board and it has been many day since document from a state officer has caused more surprise or comment. The tax com missioner has gone to the very root of the powers of relief boards in the matter of adjusting taxable values and he points out the plain duty of the members of the boards.
 Powers of nature broader and more far reaching than relief boards here tofores have considered themselves the possessors of are shown to be theirs and if there is a failure to see that Justice is doied out to all with out regard to classes of property there need be no mistake about where the blame can be placed.
 The interesting document which has so stirred municipal circles throughout the state as issued by MT. Corbin is in part as follows:
 Permit me to call your attention to
 certain particular requirements of the statutes relative to the valuation of property for taxation purposes. and the relation of the board of relief there to.
 tSections 1922 and 2323 of the Gen.
 eral Statutes require the assessors to list all property at it's present true and actual valuation.' Section 2327 states that the rule of valuation Of any estate by all boards of relief should be at the fair market value thereof
 section 2347 provides that the board | of relief shall determine all appeals n, dOiy nf 70 | may equalize and adjust the valuations on assessment lists, by increasing the number. quantity, or amount of any | items of taxable property. and by add- | ing to the assessment lists any taxaple property omitted by the assessors. 1 Said section also provides for the no l tification of persons whose lists have l been increased, or whose names haVc 1 been added to the grand list.
 "Section 234S provides that the board of relief may further equalize the as-
 sessnent lists by reducing the Valua. 1 tion. number, quantity, or amount of
 any item of taxable property, or erase 1 therefrom any item which ought not l to be retained. The list of no per son. however, should be reduced unless the resident in person, or the non-resl-
 dent in person or his agent. shall De 1 put under oath and questioned relative | to the taxable property, as provided Tn l said section. Neither should the l board of relief reduce the list of any 1 nerson if he shall have refused, or neg ] lected to give in his sworn list. as pre- scribed by law (Section 235e) This
 applies also to non-residents who have failed to hand in a list in accordance l with Chapter 195 of the Public Acts of l 1909.
 1 You are not a board of assessors, 1 but are an appellate body which is supposed to act in judicial manner l as an actual board of relief from in- 1 justice, and if inequalities in valua- l tions exist, it is your bounden. duty to overcome such inequalities. as much
 as possible, either by increasing lists l of persons which are too low. or by reducing lists which are. too high, all of which it is in your power to accom- plish without definite appeal by any property owner
 ..Whatever changes are made how