The weekly times-record. (Valley City, N.D.) 1912-1922, 1912-09-05
State Code Reads as
II System is Wrong
STATUTES SAY ALL PROPERTY
sHALL BE ASSESSED At
FULL VALUE.


sHALL BE ASSESSED At
FULL VALUE.
"section 1912. All property to be
assessed full value. Value, how de-
termined. s.
'>All property shall be assessed at
it's true and full value in money. In
determining the true and full value of
real and personal property the asses
sor shall not adopt a lower or differ
ent standard of value because the
same is to serve as basis of taxa
ton; nor shall he adopt as a criterion
of value the price at which said prop
erty would sell at auction or at force
sale or in the aggregate with all the
property by itself. and such sum or
price as he believes to be fairly worth
in money. In assessing any tract or
lot of real property the value of the
land, exclusive of improvements, shall
be determined; also the value of all
improvements and structures thereon,
and the aggregate value of the prop
erty, including all structures and
other improvements, excluding the
value of crops growing upon cutlivat-
ed lands. In valuing any real prop
erty upon which there is a coal or
other mine or stone or other quarry,
the same shall be valued at such a
price as such property, including the
mine or quarry, would sell at a fair
voluntary sale for cash. Money,
whether in possession or on deposit,
shall be entered in the statement at
the full amount thereof. Every credit
for a sum certain, payable either in
property of any kind, labor or
services, shall be valued at the full
price of the same SO payable; If for
a specific article or specific number
or quantity of any article of property,
or for a certain amount of labor, or
for services of any kind, it shall be
valued at the current price Of such
property, or for such labor or services
at the place where payable"
DUTY OF ASSESSOR.
"section 1922. Failure to obtain as
sessment, duty Of assessor.
IN all cases of failure to obtain a
statement of personal proerty from
any cause, it shall be the duty of the
assessor to ascertain the amount and
value Of such property, and assess the
same at such amount as he believes
to be the true value thereof. The as
SCISSOR when requested shall deliver
to the person assessed a copy of the
statement of personal property from
copy shall be signed by the assessor.
The assessor OF each district shall,
on or before the first Monday in June
of each year, file with the town or
city clerk of each organized town or
city, the assessment list or roll for
such town or city, where it shall re-
main subject to the inspection Of the
residents or property owners of such
town or city until the Saturday fol-
lowing"
SHALL MAKE OATH.
"section 1895. List Of personal
property to be made under oath.
every person required by this
chapter to list property shall, when
called upon by the assessor, make out
and deliver to the assessor state
ment verified by oath, Of all the per-
sonal properties in his possession or
under his control, and which by the
provisions Of this chapter he is re-
quired to list for taxation, either as
an owner or holder thereof, or as a
guardian, parent, husband, trustee,
executor, administrator, receiver, &C
counting officer, partner, agent or fac
tor; but no person shall be required
to include in his statement any share
or portion of the capital stock or
property OF any company or corpora
ton which such company or corpora
ton is required to list or return as
it's capital or property for taxation in
this state" '.. IT.
The foregoing quotations of law are
from the civil code Of North Dakota,
and bear directly upon the issue re-
Gently raised by the returned tax as
sessment 1T tho nersOnal nronertv list
Of Barnes county by the State Board
of Equalization. Attorneys of the city
are of the opinion that the law has
been flagrantly violated by the as
SCISSORS. The law raises the question
as to whether or not the assessors of
Barnes county and the state of North
Dakota as we'll, are not guilty of its
violation in letter and spirit. The
wording of the code is so clear, so
free from usual legal verbage, that