The Lakeland evening telegram., 1913-12-23
COL. EDWARDS EXPLAINS
ORDER OF COMMISSION
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shall increase the same to it's true
value.
Section 1S-All personal estate Ii
able to taxation, the value of which
shall not have been specified under
oath as aforesaid, shall be estimated
by the county assessor of taxes at its
true cash value, according to his best
judgment and information, and his
failure by neglect or refusal to make
such estimate shall be cause of sus.
pension by the governor.
Section 20-The county assessor OF
taxes shall ascertain by personal in
spection, where not already suffi-
ciently acquainted Herewith, the
value Of the lands and assess them at
their full cash value in the name of
the owner or legal representative of
the owner, or as unknown.
"Section 36-If the county asses
sor of taxes shall fail from any cause
other than sickness to do the duties
and assess the taxes in the manner
prescribed in this act, he shall be
deemed guilty Of a misdemeanor, and
upon conviction, shall be fined not
less than fifty dollars nor more than
twenty-five hundred dollars, or i'm
prisonment in the county Jail not
more than two years."
This covers the law on the point
referring to assessors and their du-
ties in the matter. The Legislature,
in common with all the people of the
State, realizing the great inequality
of the assessment Of property in the
various counties of the State, one
class of property with another in the
same county, and the property of one
county with that Of the same class in
another county, in an effort to rectify
this condition, at it's sssion of 1913,
established the Office Of tax commits
sion, and prescribed its duties, among
which are the following, as set out
in chapter $500 Of the acts of the
Legislature of 1913, to-wit:
Section 9-Tt shall be the duty
OF the commission and it shall have
power and authority; (1) To have
and exercise general supervision over
the administration of the tax laws Of
the State, over assessors, and over
boards of county commissioners in
the performance Of their duties as
boards of tax equalization to the end
hat all assessments Of property be
made relatively just and equal at the
rue and substantial value in COM
,lfance with law"
The governor appointed the pres
mt members of the commission, who,
fter making oath to carry out the
bove law and duty, entered upon
heir duties here.
Among the many things which we
ave done, at least one member OF
he tax commission has gone into ev-
ry county of the State, except three,
with the assessor, and the
ounty commissioners when they I
,ould meet us, as to the values OF |
is assessments of property as COM
ared with the true cash value Of
anne. We found no assessor who
laimed even to assess the property
ccording to law. We found about
8 many different percentages used
5 basis of assessment as there are
ounties in Florida, ranging all the
ray from twenty per cent Of the true
alue to a claim of as high as sew c
nty-five per cent. l will give you a
wv concrete examples that you may
nderstand the condition that exists |
nd which we have the difficult duty e
} correct.
We found one county in the State t
/ which the lands outside cities and f
,wns was assessed at an average of j
welve cents per acre. This is the S
,west; the next lowest is about '
ighty-three cents per acre. The e
ighest average was between eight c
nd nine dollars. Needs equalizing. t
oes it not? j
We find one county that assessed q
ange cattle at three dollars per a
cad while the adjoining county as t
,ssed range cattle at six dollars per
cad. Needs attention? We find c
arm horses assessed from twenty !
ollars per head in one county to |
ne hundred dollars in others We /
nd some counties assess banks at {
twenty-five per cent on capital stock {
lone, while others assess up to full
alue of capital stock, surplus and S
ndivided profits. We found one {
~.to1 o,,rp1,,c opd ppdi. | ,