Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1912-06-21
MINNESOTA
TWENTY-FIRsT ARTICLE ~ 1lE
4 LOCAL BOARD or REVIEW ANp
- THE TAXPAYER '. '..*& ~"

On or before the fourth: Monday sE
June the assessors of the state ud8
have completed the work Of svalnilx
property for purposes of taxation. Hke
assessment, books are then submitte4
to the local board Of review. It ID H.:
duty Of these boards to carefully ax-
anime the assessment Of the real AFT
personal property Of their respecfiNs
taxing districts as returned by the -
SCISSOR, and to equalize the same 4Ae
to add any omitted property to tho ~
sessment rolls. ~ .. = ~.
The local boards Of review are az
many respects the most importsaE
boards having to do with the assess
ment of property for purposes of tam
largely on the thoroughness and m-
partiality Of their work. Unless thy
are careful to see that each tract oE
lot of real property and each artiels
or class of personal property is equ1
ably and fairly assessed no subseqneuk
step can fully correct the injustice.
Unfortunately in some taxing dis
tricts the board Of review performs liz
duty in a very Indifferent manner, q,
more correctly speaking, fails entiBs-
ly to perform it's duty. In some dis
tricts, if no one appears to compass
of his assessment, the board simQaF
| signs its approval Of the assessef&
work without any examination of tie
assessment books, and Of course, n
such districts, any inequalities in tbs
valuation Of property, or any omissioa
Of property from the assessment rolls
remain uncorrected. Such neglect ofteE
results in grave inequalities in tax1r
ton. Failure Of the board of review to
examine and equalize the assessment
rolls is serious violation Of both tie
spirit and letter of law. Every assess
ment Of real personal property shouM
be-, carefully examined and any IN
equalities Of valuation corrected befoxs
the assessment roll is approved by the
board. =
It is not reflection on the honesty
or good intention of the assessor q
change some of his valuations, or TO
add property to the assessment rolls
that has escaped his notice. Assessors
like other human beings are falliblR
and may make mistakes-not intention
al mistakes, but mistakes Of judgment.
The combined judgment Of the thrss
members of the board Of review, wher
they have knowledge Of conditions
should be better than the judgment s6
q single assessor, and any changes made
by such boards indicate q difference In
judgment rather than q reflection o.
the good intentions Of the assessor
r. While tho dntias imposed On boeFdEs
Of review are import al, the individua
property owner is not relieved; hoE
certain responsibilities in the equitzb6s
assessment of property for purposes
Of taxation. If his property Is
over assessed, or his neighborS
property under-assessed, it., is his
duty in the first case and his privilege
in the other to direct the attention OF
the board of review to such Inequality.
The proper time to complain Of an un:
fair assessment is when the board Of
review is in session. :>; .:...
This board meets on the fourth MOE
day in June, notice Of such meeting
being given in advance. If any proper
ty owner feels aggrieved because 81
his assessment, or the assessment :ef
his .neighbor he; should appear befon
the: board and have: the injustice cor
rected. The procedure for correcting
errors is; very simple when the :boara
Of review ID in: session, while on tihs
other hand, twhen ''sthe assessment: 7g
finally. confirmed and, the tax extena
ed, there is; considerable :formaity' t.
be. complied with aunder the law b.
fore an error can be corrected.:f:s :.'.i
/ Every taxpayer should make 1t 6fs
dp]ysto ascertain whether or not hae
assessment 10 equitable and: fair BE-
fore the board Of review finally ad-
i0nrna f5, =: So: -.