The times dispatch. [volume] (Richmond, Va.) 1903-1914, 1911-01-08
NO REVISION FOR
HIGH VALUATION
Realty Assessment in Essex
Must Stand as Made
Under Law.
MASS MEETING WAS HELD
Citizens Protested to Court, but
AttorncyGcncral Ruled
Against Them.

Passing on & protes, against tIr new
rear estate asses. mcnt. voiced by the
cit'zehs or Essex county in mass
meeting. Attorney General Samuel W.
Wi,Lams has ruled that no general re-
vision of the assessment can be han
under the law. This View is agreed to
py Judge I. II. b. Wright. of the Cir
eui. court, and as result there is no
relief from the rev assessment save in
Individual application to the cour, for
correction of erroneous valuations.
~ mas long been realized that prob
hpiy the weakest point in virginia =
mscdI system is the lack Of equalization.
! the assessors in one county Innv corn
piy with the law In assessing real
property at about Its market value.
| while in the adjoining county the val
uauon may be rldiculously low An
effort was made TO correct this situa
alton In the last Legislature by Senator
flctcher. who. in bill indorscd by
Governor swanson In his message to
the General Assembly. sought TO have
Auditor 0! Public Accounts. The mems
ure. however. failed OF passage in the
! House.
Good Showing In Essex.
AS result. the new assessments for
1919. as they have been reported. have
presented some very interesting stud
les. In some counties the increase In
values mas been great, while in others
there has been comparatively little
/ growth Essex was one OF those in
winch. apparently. according to taxing
o'hcials. the assessors seemed TO have
due regard for their oaths and tho
provisions OF the law.
However some OF the people OF the
county were dissatisfied with the valu-
atoms. and so & mass meeting was
called at Tappahannock. This was
held few days ago, and after dis
cussion, the following resolution was
adopted by vote of 81 TO 81
That We. the taxpayers OF Essex
county. in mass meeting assembled, re-
solve, that whereas the assessment OF
real estate in the county. made in
1910. is almost universally regarded as
unnecessarily too high and without
precedent. being more than double the
average advance in the State there
fore we respectfully call the attention
OF the court. the assessors and the com
monwealth's attorney to the same ANA
request that the court order a revision
TO be made Of the assessment in the
county. so that values will be reduced
10 reasonable basis In Keeping with
the average of the state. which will
not be onerous and unfair"
I.
Beverly. Robert Whitlock and Andrew
Grown. was appointed to furnish the
ohcials with copies OF the resolution.
M Remedy In Inv.
JuuGe 4. X. b. Wright. replying 10
the letter of tho committee. said he
was unable TO hnd any law in the code
OF Virginia which could - invoked IL
granting the relief asked for, save
In the case of tile Individual The sta
himself aSSrieved by the assessment of
ms lands or lots. may. upon giving no.
ice TO the assessor and to the attorney
Tor the Commonwealth, apply to tho
circuit Court OF the county or the Cor
poration Court Of the city in which the
land lies, at any time prior to the first
uay OIL February Of the second year
AFTER such assessment, and not after.
10 have the assessment OF his lands ana
lots corrected" 1t Is further provided
thnt the court may reduce the assess
iheht, II II finds ii too high, to what
IN It's opinion Is the true value, the
application having precedence of ali
othcr matters in court. No costs are 10
DC taxed either against the applicant
or the Commonwealth
therefore Judge Wright held he had
no right 10 order II general revision.
Attorney General Williams. asked no
II,
piled as follows:
We must all recognize the fact TIA,
II is one of the inalenablc rights or
american citizenship to hold meetings
make speeches and pass rcsolution.
and TO raise all sorts of questions ami
troubles. and to take them TO tho I.or
iature and advocate the passing OF
an SORTS OF laws, but IL must be re-
membered that when law is nassed
Lee n p l..
courts and on everybody else nntu ~
pcaled.
Answer Is Plain
ms being true. the question sub
mitted in your letter Is of vcrv eas,
solution. The Legislature of Virrini.
(see Acts l9eS, page 355) has prescrin-
en me manner IN which the lands OF
the commonwealth shall be periodical-
=! assessed as required by the Consti-
tuition OF Virginia (sce Section I71i
Wheh inns assessment is made thi.
raw prescribes, as you say. that appli-
catiohs can be made TO the court for
the correction of improper assessment.
IN the mode prescribed in the law
namely by motion, and when tho courr
gets mold OF the case, the court car
increase or lower the assessment as
may seem right There is no provision
Whatever IN this or in any other sta
tute OF the Commonwealth for the
wholesale revision Of the Assessment,
oy the courts in any county or CITY"
. II is argued from these decisions that
iurther protest by Essex county citi-
zens Is unlikely, save n cases where
the owner can show In court that his
particular land was assessed at more
IMAM It's fair market value. Under tho
new law, assessments may also be
raised by the court, as well as lowered.
IL in its Judgment they arc made too
low by the assessor. This however.
provides for no adjustment or cuualiza
ton as between counties.