New Iberia enterprise and independent observer. (New Iberia, La.) 1902-1944, 1912-09-28
Amendments Discussed by
Mr. Burke.

ner there would be total gain III
the Parish of Lafayette OF four
thousand. one hundred and thur
ty-one dollars and fortN-mne cents
$413l 40 and in that of ST. Mar
tin of twelve thousand. eight hun
.dred and one dollars and twenty
cents ($12,S0 .20.) These figures
deal with Parishes as the subdl-
Wis on.
OF course. question arises as TO
the distribution of these gains be-
tween Parishes and municipalities
therein. There is certainty OF
no loss to any Parish with the ex-
ception Of three, and the provi-
sion is made that if a town loses
the Parish must pay the Town and
| the State must pay the Parish /;
and if the Parish loses the State
, must reimburse the Parish, so that
no Municipality or Parish can pos
/ siblu lose because of the fact that
! the State must reimburse out OF
it's own resources. AS a matter
of fact there are only three Par
ishes in which it will be necessary
to make any adjustment
Fourth: The Parishes and Mu-
inequalities would have the op-
ton, under home rule in taxation,
to provide their own basis Of as
sessment and provide for the col
lection of the taxes. The Parish
authorities would order the Asses.
sor to adopt such basis of assess
NEST as might be desired and
would fix the rate of taxation; but
it could never exceed that now
paid to the State and Parish com
bined. Neither the State nor any
other outside influence could take
any part in management of our
local taxing affa rs.
In order to create mo injustice
as against officers elected for
fixed term, it is provided that the
Assessors now in Office should con-
tinue until the expiration of their
terms, and the same to hold good
with reference to the tax collector.
For the reason that their income
would be decreased during their
term of office, it is provided that
the State shall pay them the COM
MISSIONS they received, say for
1912, during the balance Of their
term. The salary of the Assessor
thereafter must be fixed by the Po-
lice Jury ten months before his
election and it cannot be changed
during his term of office.
Fifth: Important provisions as
to the assessment Of properties
are these
improvements are to be as
sessed separately from the land.
lf A owns q lot valued at one
thousand dollars and has Z house
Of the value Of three thousand dol
lars. the lot and the house will
each bear separate assessments,
on such basis as the taxing power
shall fix. If next to A his friend
b has a lot of equal value and
very poor improvements, the lot
will be assessed on the same basis
as that Of A, and the improve
mcnts on the basis Of their fair
valuation. That would be equit-
able. But under the present plan
the fact generally is that because
A has improved his property he s
punished by high assessment, and
because B has done nothing to
better his he enjoys a low assess
mpnt.
Again, the properties will be
assessed geographically. If A
owns a town lot assessed under
the first letter Of the alphabet he
will never know the assessmen!
Of his neighbor 3 lot assessed un-
der z. A might be assessed on
the basis Of sixty per cent and z
on the basis Of thirty per cent, and
the injustice not detected. With
a geographical assessment each
person will know the assessment
of his neighbor's property, and we.
may be assured that this will call
for equalization in assessments. |
AS a matter Of fact, there is no
need of raising the basis Of assess
ments in most instances, but SIM
ply the necessity of equaEzing as
sessments so that all may be upon
a fair basis.
Sixth: No property shall be
assessed except ON the basis Of
percentage of its fair market
value, and this percentage shall be
fixed by the local taxing power.