Martinsburg herald. [volume] (Martinsburg, W. Va.) 1881-1920, 1912-01-06
assessors work NOW
TO BE VERY HARD
For the present Year and Hereafter
Owing to Change in
the Law.

the Law.
Now that the state law has beer
changed in regard to the assessing o.
property, both real and personal i
the time Of making the assessment
and preparing the books there Il
much trouble in store for all in con
nection with the different assessors
offices throu ghout the state. For sew
eral years 1t has been customary fol
the assessor or his assistants to begin
assessing property early and they
we're given practically six months ia
prepare their books, but at the last
session Of the state Legislature the
lew was changed so as to begin as
eessing April ], instead of In Janu.
cry. This means that az the land
books will have to be completed by
July, that assessors and ASST 'tants
aill have but three months TO do the
work
Following is the section OF law
hearing on the assessment of property
that has been changed:
Sec. IL of Chapter Ga now reads,
thaying been changed from January
to April during the last session Of
the legislature
Sec. 12.--All property. both real and
personal, in any county, whether it be
by the assessor. assistant as
SCISSOR, by the board OF public works,
or any other person or officer or tri-
bunal ON and after July /, 1911, shall
be assessed on the first day Of April,
ct its true and actual value; Chat is
to say, at the price for which such
property would sell If voluntarily of
fered for sale by the owner thereof,
upon such terms as such property, the
value of which is sought to be ascer-
tanned, is usually sold, and not the
price which might be realized if the
property was sold at forced sale)
1t shall be the duty of the assessor
in each county to assess the value of
real estate annually in said county,
as well as the value of all personal
property therein, at the true and ae-
tual value.
All acts and parts of acts coming
within the purview of this act and
herewith are hereby re-
pealed.
Assessors throughout the state have
entered complaints on account of the
change, as all feel that there is not
time enough allowed to complete the
law. County assessors are liable to
Z fine of not less than $50 and not
more than $500 for failure to have the
land books made out AID in the hands
OF the various municipalities in their
county in July. and they must be COM
pleted in time for the board of review
which sits July s.
The law was changed to benefit the
farmer and not the majority of the
geople of the state, as business men,
as a rule, have more stock on hand
April / than at the first of the year,
while the farmer has more feed and
other stock on hand the first of the
year than he has in April Since the
law was changed in 1907, farmers
throughout the state have been com
Flaming and making an effort to
have the law changed, but up to the
last year were unsuccessful
When the law was changed in 1907
by the legislature from April I to
January /. the state tax commissioner
had the following to say
I'm my Judgment this was wise
change. 1t gives the assessor nearly
six months to list property for taxa
J'on. Then again. this is the time
Of business men take an inventory OF
their property for the preceding year,
Ii is easier for a majority of the peo-
PIE to ascertain more accurately what
they owa on this date than any other
time during the year. This is a gen
eral time of year for striking trial bal
anCes. ascertaining the standing of
the bushes etc. January l has all
If these advantages over any other
season OF the year. Conditions were
such in this state that il had become
absolutely necessary for the assessors
TO have more time and after consider
ing all the advantages and disadvan-
tages. the legislature decided that
January / was the most suitable
time"
Even though the law was suitable
TO the majority of the people, the
state legislature made the change and
since the act was passed complaints
have been made continually.
In speaking of the matter one OF
our county officials had this to say:
I'VE will be unable to complete our
work in time to make up the land
books for the different municipalities
in the country, unless more help is
provided. Where we had six months
to complete the work We have now
been forced down to three months. II
viii be impossible to do it, unless
of course, the board of commissioners
provides additional help.
'We are unable to begin the work