Morris tribune., 1912-06-21
BOARD OF REVIEW.
It's Work Most Important to
Equality of Taxation.
XXI. THE LOCAL BOARD OF RE-
VIEW AND THE TAXPAYER.


On or before the fourth Monday of
June the assessors of the state will
have completed the work of valuing
property for purposes of taxation.
The assessment books are then sub
mltted to the local boards of review.
1t is the duty of these boards to care
fully examine the assessment of the
real and personal property of their re-
spective taxing districts as returned
by the assessor. and to equalize the
same and to add any omitted property
to the assessment rolls.
The local boards of review are in
many respects the most important
boards having to do with the assess
ment of property for purposes of tax
alton. Equality of taxation depends
largely on the thoroughness and i'm
partially of their work. Unless they
are careful to see that each tract or
lot of real property and each article
or class of personal property is equit-
ably and fairly assessed no subsequent
step can fully correct the Injustice.
Unfortunately in some taxing dis
tricts the board of review performs
its duty in very Indifferent manner.
or. more correctly speaking, fails
entirely to perform it's duty. In some
districts, if no one appears to complain
of his assessment, the board simply
signs it's approval of the assessors
work without any examination of the
assessment books, and of course, in
such districts, any inequalities in the
valuation of property, or any omission
of property from the assessment rolls
remain uncorrected. Such neglect
often results in grave inequalities in
taxation. Failure of the board of
review to examine and equalize the
assessment rolls is serious violation
of both the spirit and letter of the
law. Every assessment of real and
personal property should be carefully
examined and any inequalities of
valuation corrected before the assess
ment roll is approved by the board.
1t is not reflection on the honesty
or good intentions of the assessor to
change some of his valuations, or to
add property to the assessment rolls
that has escaped his notice. Assessors
like other human beings are fallible
and may make mistakes-no inten-
tional mistakes, but mistakes of judg-
ment. The combined judgement of
| the three members of the board of
review, when they have knowledge of
conditions. should be better than the
judgment of single assessor, and
any changes made by such boards in
dictate difference in judgment rather
than reflection on the good inten-
tions of the assessor.
While the duties imposed on boards
of review are important, the individual
property owner is not relieved for
certain responsibilities in the equit
able assessent of property for purposes
1 of taxation. Ifhis property is over
assessed, or his neighbours property
under assessed, it is his duty in the
first case and his privilege in the
other to direct the attention of the
board of review to such inequality.
The proper time to complain of an
unfair assessment is when the board
of review is in session.
This board meets on the fourth
Monday in June. notice of such meet
ing being given in advance. If any
property owner feels aggrieved be-
cause of his assessment, or the assess
ment of his neigEbor he should appear
before the board and have the in
justice corrected. The procedure for
correcting errors is very simple when
the board of review is in session,
while on the other hand, when the
! assessment is finally confirmed and
, the tax extended, there is considerable
formality to be complied with under
) the law before an error can be correct
ed.
: Every taxpayer should make it his
I duty to ascertain whether or not his
assessment is equitable and fair before
the board of review finally adjourns.