Omaha daily bee., 1912-03-25
Seymour Urges
Assessors to Use
the Utmost Care
tFrom a stan correspondent.l

LINCOLN, March 2L-tSpeciaL )-Henry
Seymour. secretary Of the State Board Of
! Equalization. is sending out the following
the state:
| The assessment OF property this year ::
an unusually important matter. There is
l 70 be re-Essessment OF all real estate anc
this Will neeessItate a readJustment OF
| values Of all classes Of property. There
7 having been no new assessment Of real
estate since lsts, the values Of railroad
properties OF all kinds have not been ma
terfaliy changed for the last tao years.
This class Of properly will. therefore.
doubtless come in for its share in the
new adjustment of values. Taking into
consideration these facts. II Is quite
necessary that your precinct assessors
should thoroughly understand the import
anee OF their work and the responsibility
the fixing Of valuations on property Is
specific and plain. A part OF section l.
Of the revenue law reads as follows. "All
property in this state. not expressly
exempt therefrom shall be subject 10 taxa
ton and shah be valued at It's actual value,
which shall be entered opposite each
item and shall be assessed at p per cent
OF such cash value - Actual value
as used In this act shall mean its value
In the market In the ordinary course Of
trade
Both county and precinct assessors take
and subscribe and oath TO well. faithfully
and impartially Perform the duties Of
their respective offices and there is no
question but that one Of the duties OF
assessors Ia TO assess property at Its ae-
tual value The legislature In 1911 en-
larged the supervisory powers OF the
county assessors and county boards over
the precinct assessors. making their
authority the same as that OF TIE state
board over the county assessor. See Sec
lon liz OF the revenue laws. This was evil
IDENTIFY done for the purpose OF trying 10
ret more uniform. and consequently
more Just and equitable assessment OF
property.
The assessment OF all property. then,
should be made without fear or favor by
listing II al Its actual value regardless
OF whatever TumOrs may be circulated
regarding the values being placed upon
property by assessors In other counties.
II is not the duty Of the assessors 10
eQualize valuations as between the seseTg
counties. This IL clearly the duty OF the
state board. specifically made 80 by law.
improvements on lands and lots must be
listed In separate column. By improve
ments Is meant buildings. wind mills.
fences, etc. but not cultivation Of the
land. While the cultivation OF landS
make them come under the class known
as Improved lands. IT IL not contemplated
that such cultivation should be assessed
separately as an Improvement I realize
that there VIII doubtless be some com.
plants II property IL assessed al its ac-
tual value but there II no reason why
any one should be obliged TO pay more
tax on account OF being assessed In thai
manner as the levies can and should be
made In accordance with the valuation
returned In the long run the assessor
VIII not only have the respect OF his com
munity, but his own satisfaction In the
knowledge Of duties well performed.
enclose herewith statement showing the
valuation OF farm lands In your county as
listed for taxation and the valuation as
shown by the government census OF fsie,
The state board believes that you and
the precinct assessors desire 20 get q
good and correct assessment and wifi uss
every effort TO help you In the matter IN
every way possible. and 10 make a true
equalization Of valuations between the
counties after the assessment has been
made and returned to this board.