The Blackfoot optimist. [volume] (Blackfoot, Idaho) 1907-1918, 1912-01-18

10 secure an lmparudE ana unllOTHl
assessment requires the power of final
valuation be centered in tribunal con
posed of men of different political opir-,
ions, selected by reason of their Pc
cutar fitness for the task, and holding
their office for term sufficiently long
to prevert their being influenced by
suddenly invoked but only temporary
public clamcr. 1t is almost impossible
for d county assessor, during two
years term, to acquire the necessary
knowledge of values to enable him to
intelligently assess all the property Of
his county: it is absolutely impossible
to have uniform rate of assessment
between the tt,.Hties under a system
which leave the question of values with
the county commissioners and the as
SCISSORS, renewable only by the state
board Of equalization during a limited
session. While in some states differ
ent system is in vogue, in nearly one
half of the states of the UniCn tax
commissions have been created with
full powers to act in all matters per-
tanning to their duties. In no state
wherein such method has been adopted
is there any disposition to return to
the cid methods. The tax commission
provided for in the main revenue bill
submitted Is one Of the vital questions
for you to consider. While great pow
err is vested in the commission, it is
: not. in my Judgement too great. The
: method of appointment provided for in
j sures the selection Of efficient officers.
+ The compensation provided is no more
y than is necessary to insure good SER
i vices. Fash year the commission. b
l. adding new and therefore concealed pre-
l. perty, will much more than pay it
d expenses. heartily recommend this
e provision and hope it will meet you
q appreciation as presented.
s. Classification Of Lands
1t "Ths important matter is fully pro
e. vided for in section IS of the main bill
u, The section as presented Is origlna
" with the commission. but the necessl
tie IT, for such classification has been Ion
lie felt by the state boards of equalization
n as we'll as the county assessors, an
e. will be of great assistance to those q
le ficers, as we'll as to the tax commits
OF sion
"a, Quadrenniat AssessmentsA
m "The main bill provides in section
an for quadrennial assessments after tn
ed year 1914. l believe after considerin
the subject that the provision is Wi
m, one and that only in isolated instance
m will there be such changse in yalu
le- during any four years of the future {
al to work hardship on either the taxpa
OF err of the county 1t is not vital m;
a ter, however, and changes if deeme
as necessary can be made without impa1
ing the efficiency of the bill in its e
oil tirety.
or Assessment Of Banks
ed Section n of the proposed reven
on law provides the method of assessor
&C. banks by adding undivided profits al
sct surplus to the par value of the shar
or and deducting the assessed value of
real estate belonging to the bank. II
present method of permitting the d
10 ductiOn of debt sOwed is abolished al
re no fairer way can be found for asse:
on' ing this class of property. A very lar
II percentage of bank stock has here
on fore been exempt practically from pa
ne ment of taxes by reason of tho prese
ing law authorizing the stockholders
ch offset obligations due by him agair
Ut The value of his stock.
hs- Delinquent Taxes
mo Il tile 10 of the main bill, sectio
~" l"S to 164 inclusive treats of the il
hs. portant subject of delinquent taxes a
'eu provides an entirely new method of !
Pe' curing tax titles. Under our present
no TEN cur citizens are in continual ds
ger of losing their property through
49, ;.dvt rtence and carelessness in DE-
""' lag of their taxes and many cas-
o'0 have occurred during the past year
II" peculiar hardship and clearly provi
that reform should be had. The M
danger under our present system is d
to the fact that the purchaser of I
tax title can obtain deed in three ye
~. to the property in issue without not
to the real owner This is remedied
the bill by providing for foreclos,
proceedings in court, and this &C
2 it pels summons to be issued, notice g
Ell and the usual time for redempt
after judgment and execution. I CT
bad nerd the system as being happy
ton of the present difficulties grow
out CT the loose methods now prev
ing.
St. Taxes Payable Half Yearly
nesi- An innovation has been made
Pills the provisions Of section 132 OF
. to main bill, in HAT taxes are to be p
scr able twice & yer. / believe this a "