Little Falls herald. [volume] (Little Falls, Morrison County, Minn.) 1889-1950, 1912-09-20
TAXATION IN MINNESOTA
EFFORTS OF LEGISLATURE TO
AMEND ASSESSMENT LAWS ,
SUGGESTIONS BY COMMISSION

Having failed in 1909 in every effort
to amend the laws governing the rs
sessment of property and recognizing
the embarrassment Of the situation tho
legislature on the last day Of the ses-
sion adopted the following concurrent
resolution:
Be it resolved by the senate, tbs
house Of representatives concurring: &.
That, whereas the basis of valuatio1
of property for taxation in this state
has actually been other than its true
value and the financial affairs Of the
various counties, municipalities and
state institutions have been regulated
so as to accord with the present tag
able valuation of property, and ~.
b Whereas, there is legislation pending
looking to the establishment Of mors
uniform basis Of actual valuation fer
taxation, and such basis would az ;
feet the affairs of state institutions,
municipalities, and counties, therefore,
be it resolved by the senate, the house
of representatives concurring:
That the state tax commission BE-
and it hereby is requested to take in
to consideration in any regulation Il
may make as to the valuation Of prop
erty for taxation, the values which
have heretofore been given such prop
erty, and that the commission 50 act
as not to create any radical changes in
the present assessed valuation, such as
would derange the regulations whick
have been created, and now exist. BE-
tween the incomes and salaries paid by
different institutions, municipalities
and public offices throughout the state;
and thereby allow the present relative
values to continue until the next session
Of the legislature.
The unfortunate situation was again
presented to the legislature in all its
bearings in 1911 but, measured by no
suits, the outcome was even more dis
couraging than in 1909. A bill provid-
ing that all property should be assess
ed at so per cent of "its true and full
value in money! after being amended
to read 33 l-3 per cent, passed the
senate with little opposition late in the
session and was transmitted to tbs
house. After careful consideration by
the house committee on taxes and tax
laws it was again radically amended
and as it originally passed that body
provided that all property subject to
general property tax should be divided,
for purposes Of taxation, into four
classes Glass l was to cover the home
stead Of the taxpayer which was to be
assessed at 33 1-9 per cent Of its true
and full value Glass 2 was to include
all other real estate which was to be
assessed at so per cent of its true
value. Glass 3 was to include house.
hold .oods and furniture, wearing ap-
parei musical instruments, AMI sewing
machines which were to be assessed at
. per cent Of full and true value. And
class covered all personal property not
! ,.lu1ed IT, Glass 3 which was to he
assessed at so per cent of full value.
Upon the return of the bill to the
senate for concurrence in the house
amendments the senate refused to con-
cur. Conference committees were ap-
pointed in both bodies for the purpose
of reaching an agreement, but in tho
rush and turmonil of the closing hours
of the session the committees we're I'M
able to get together and the bill, like
it's predecessor in 1909, failed to reach
final passage.
The troublesome condition still con-
fronts us and it's productive of increas-
ing embarrassment in every direction.
Letters from local assessors and coun-
ty officers are constantly being 70
ceived asking for instructions as ts
what percentage of true and full value
should be used in the valuation OF
property for taxation. The only reply
which the commission, has been able to
make is to call attention to the statute
prescribing that property should be as
sessed to it's true and full value and te
the legislative resolution requesting
that it should not be so assessed.
Justice alike to taxpayers and taz
official demands that the matter
should no longer be left in the chaotic
and contradictory condition in which II
is at the present time. Either the laws
now obstructing the assessment OF
property at true and full value should
be so amended that it can be so assess
ed, or provision should be made by
law for it's assessment at some specified
per cent Of full value. The situation
should be squarely met and the question
solved without further delay.
There is nothing sacred about tht
"true and full value' standard. Any
easily figured fraction Of full and true
value" would answer nearly as well
The important thing is not the stand
ard but the enforcement Of it. IF w
were starting anew we would unhesitat
ingly recommend the "full value'
standard; but in the face Of the lone
established custom in the state Of as
sessing at from Is to so per cent o1
full value and the practical difficulties
in the way of amending the many
statutes which stand in the way Of
such a consummation, we have no hest
fancy in recommending that the assess
ment be placed upon a fixed basis Of
so Der cent of full value. We believ'
that this basis can be strictly maintain
ed throughout the entire state withou'
injustice to anybody. Or if classified
basis seems more desirable to the legis
lature, we would suggest that the classi
fcation be based upon the character O.
the property. Non-productive properly
like household goods and wearing ap
! parel to be assessed on a basis OF 49,
= 25 per cent and property that >cs.n b
made productive, on a basis c:f so pc
cent Of full value. The all importan