The Washington times., 1912-08-25

no Increase in assessment over the
black-ink figures,
That there are no written, printed,
or otherwise established instructions
In the Assessors office for assessing
land values. although a matter Of
modern municipal practice Up. 1D.
That there are no written printed,
or otherwise established Instructions,
tables, or standards for determining
of building values which are also of
1e4. 176, 100. 1872, 1S4, 1S5, 1913, lS9).
That while there is much pretense
of getting and keeping ready for ac-
cess important data for use In deter
mining values, those which your COM
mtttee found were generally unau-
thenticated, unrelated, and chaotic
Ipp. S6, 81. III, 1874, 144, 17s, 1872. 1876,
That practically all your commit
tees diligent search has revealed for
the guidance of the Assessor and the
assistant assessors in arriving at val
ues Is the assessorial naked 'judg-
That the Assessor has failed to ad-
duce testimony under oath as an aid
to proper assessments. His plea of in
sufficient power Is contradicted by the
facts Any power the Assessor may
appear to lack, under a narrow con-
struction of the law, is supplied by
the authority of the Commissioners
under the act of July /, 1902, which
authority can be transmitted to the
Assessor by executive order Opp. 21s,
219. 449).
Recommendation of Committee.
Your committee recommends the fol-
lowing administrative changes:
1. Full-value assessments.
2. The exercise by the Assessor OF
his full powers for the adducing Of
testimony relative to real estate val
ues under oath.
8. The keeping by the Assessor of a
record of all important leases to aid
in determining property values.
4. The publication of land-value
maps and assessment sheets.
5. The establishment of system
attic method of equalizing land values.
s.. The establishment of tables of
building factors and deterioration for
determining the value of improve
ments.
legal requirement OF reforming the lot
numbers in squares.
s. The consolidation of lots that are
portions of single buildings.
In addition to the foregoing changes
omsn5 On 5s fooTr
laws relating to the assessment and
taxation of real estate:
l. Annual. in place OF triennial. assess
ments.
2. The repeal of the fixed tax rate of
~ per cent. leaving the rate to be fixed
annually by the requirements of the
budget.
8. The recording of the true considera-
ton in all real estate transfers.
4. The substitution OF twelve field as
SCISSORS for the three assistant assessors
now on field work
5. The abolition Of the requirement for
the assessors in the field personally and
Jointly to view" each piece of property.
6. The creation of board of appeals,
from which the field assessors shall be
excluded.
7. The power to be restored to the
Commissioners to remove the Assessor
or any of the assistant assessors for
cause
s. The divorcing OF excise matters
from the Assessors office.
3. The establishment OF an assessment
making bills from the Assessors office
to the office of the Tax Collector.
Full-Value Assessments.
sessed at its true value. Assessor Rich
ards in his testimony touching this said
Up. 19):
THE assessors at that period deter
mined that the true value of land was
what 1t would sell for under adverse cir
cumstances at an auction sale
so valuations were kept rather low.
Upon examination Of the values through
out the District they found that some
of them were one-tenth. some one-quar-
ter. some two-thirds; but none of them
seemed to be up to the full valuation.
80
the two-thirds mark. So Congress-
passed an act requiring that hereafter
none Of these assessments should be
less than two-thirds OF the true valua-
ton
BY this statement it is clear that Con-
of real estate should be two-thirds. Its
words were mot less than two-thirds. "
The assessment could be the full true
value. In fact, Assessor Richards was
better (for Congress) to have said not
he replied. Very much"
So that the much talked of two
thirds law" Is not mandatory for pre-
cisely two-thirds, but in that respect
established a minimum line. Awaiting
themselves of the prior construction,
the Commissioners of the District and
the assessors have for long time pre-
ferred to read the law as setting the
pOill hoi ISoi a. NNO-
thirds Of its true value. although per-
sonal property is assessed in full.
Fixing full true value as the objec-
tive point tends also to secure more
equitable assessments, as a deviation
from that standard, especially a de.
Walton above, win be more quickly
discovered by taxpayers than when q
broken number like 66 2-3 per cent is
sought.
Your committee is of opinion that the
Commissioners have authority to re-
quire the assessors to assess realty a.
full value and should exercise 1t.
Power to Adduce Testimony.
Power to adduce testimony as to rea
estate values is an important adjunct
of the assessors official functions. AS
SCISSOR Richards specifically denied the
possession OF this power (pp. 69-7O, bu
admitted that he had never tested the
law which gives him power to summon
witnesses and put them under oath. HI
knew that the Commissioners had such
powers, but, though there are thret
law graduates on the Soard of asses
sors none had ever sought either Il
use the existing law or to obtain by
Executive order an extension to thu
board of assessors of that authority
That the assessor has made a weak ap
pIication of his authority to appeal:
for the reduction of assessments 1!
visible, but no effort has been made t
a.. t,.nN - khn he