The Watertown weekly leader. [volume] (Watertown, Jefferson County, Wis.) 1912-1917, 1913-06-20
FULL ASSESSMENT NOW
State Tax Commissioner Sends
Notice to Local Assessor

The state tax commission has ordered
that the assessor OF the city of Water
town make full value assessment of
all property this year. If this is not
done the state tax commission will as
| sess the city and it will cost the tax
payers about $1,000. This means many
changes and in consequence taxpayers
should appear before the board of review
if they feel aggrieved.
Herman Z. Kruger, Assessor,
Watertown. Wis.
Dear Sir. We write you in reference
to the assessment which you are now en-
gagged in making in your district.
For several years past the tax COM
mission has been engaged in an active
campaign to secure Il fun value assess
ment. Notable progress was made last
year IN some assessment districts. In
Iron county, for instance, the average
assessment according to our figures, is
at full value; in Milwaukee county at
81 per cent of full value; and in Kenosha
county at 80 per cent of full value
These illustrations show what can be
done and what has been done. In this
connection your attention is called to
the following facts:
l. The law requires real estate to be
assessed ''at full value which could ordi-
narily be obtained therefor at private
SALE and personal property at its true
cash value" The Legislature has fixed
this full value standard deliberately, af-
ter careful consideration Of all sides of
the question, and no assessor or olher
public official is authorized to depart
from it.
2. Speaking generally, the assessors
who have made full value assessments
have secured the support and not the
hostility of the people of their districts.
Ii you will take the trouble to explain
to the people of your district that full
value assessment is being made general
ly and that an assessment at less tian
full value is likely to lead TO reassess-
ment by the tax commission, or to pro-
secution of the assessing officer, it is
perfectly possible to make a full value
assessment and retain the support of
your own community.
3. Full value assessment does not
bring upon the community heavier
share OF either state or county taxes.
The state equalization is made indepen-
IDENTIFY of the local assessments, and the
same is now generally true of the county
equaliZatiOns. The share of state taxes
paid by those counties in the state whose
assessment is poorest has steadily in
creased. On the other hand, those
counties which make the best local as
sessments have in most instances found
that their share of the state taxes has
been steadily decreasing.
4. The tax commission is compelled
where assessment work is poor and their
attention is formally directed to the
fact, to order reassessment at the ex-
pense of the district itself. The local
assessor can Obviate the necessity of a
reassessment by making good assess
ment in the first instance.
5. According to our statistics, which
are sometimes wrong but usually right,
the real estate in your assessment dis
trict was assessed in 1912 for S4,307 $3.50,
whereas the true value Of this real estate
was approximately $7,181,7 ,70). Probably
the propOrtionate difference between the
assessed and true property was even
greater. II these figures are correct as
they usually are, the tax commission
and the assessor of incomes of your dis
trict expect you to bring up the assessed
values of your district in accordance
with true values as shown in our rec
Ords. The tax commission and the as
SCISSOR Of incomes will both be glad to
render you any assistance in their power
to accomplish this result.
In conclusion it may he stated that
the best way to get an equitable and
uniform assessment is to make a full
value assessment. The plain require
ments both of the law and practical JUS
tice coincide in demanding it.
Respectfully,
n.