The Brookings register. [volume] (Brookings, Brookings County, S.D.) 1903-1971, 1913-04-03
OUTLINES STATE
ASSESSMENT PLAN
CHAIRMAN PRESTON OF STATE
TAX COMMISSION ADDRESSES
THE AURITORS
PROPERTY TO Be TAXED FULL VALUE
And This Plan is Expected to Result in
More Uniform Assessment-Au-
ditor Ripley Attends Meeting

County Auditor Ripley, who attend
ed the meeting of the county auditors
and the state tax commission at Pierre
last week, tells us that the most signi-
ticent feature was the evident desire
of all present to obtain a more uni
form assessment throughout the state
than has been the case in the past.
Governor Byrne made a short talk out
lining his views in regard to assess
ment work, in which he took a decided
stand for assessment under the pro-
visions of the constitution and the law,
which declares for full cash value. In
his estimation the refusal Of officials to
comply with this has resulted in an
assessment in this state without a
basis, the whole system being hit and
miss, with no definite standard any
where.
H. c. Preston, chairman of the state
tax commission. gave the views of the
commission as being in favor of assess
ment york at full cash value instead Of
a part of such value. The address of
Mr.. Preston was concurred in by Gov.
Byrne and the other members Of the
commission, and it will be regarded
as the official utterance to guide all
assessors in the state in the future as
regards their duties. Mr.. Preston said
in part:
The methods heretofore used in
this state in the manner of assessing
property and determining its valua-
ton for that purpose have been n
tirely contrary to the expressed pro-
visions Of the law. | am safe in say,
ing that no class of property in the
state has eve been assessed at its true
and full cash value in money, but
rather at a certain per cent thereof,
the result Of which has been that no
property has been valued as the law
requires. The per cent of valuation
has been from 25 to so per cent Of it's
supposed actual value. Under such a
system inequality has been the result.
One of the main purposes OF this com.
mission is to get the taxing system out
Of that rut and bring it up to a more
complete requirement of the law. There
is no legitimate reason why property
should not be assessed at it's true
and full cash value in money. If every
assessor and taxpayer will cooperate
~ lIloI CIV lhCl Will Dt 81 ulOlc DbI-
feet equality.
"As an abstract proposition I might
add, however, that it matters little
whether the valuation of the property
is 100, so or 33 13 per cent of its
actual value. The important thing is
that the property in the assessors dis
trict shall be listed and be valued upon
the same basis; that Is, it shall be
measured by the same yardstick, to
the end that equality may be obtained
so that n mans property shall not be
u~ndervalued and another mans over
valued; that he who has been paying
too much shall pay less and that he
who has been paying too little shall
pay his share. To obtain that result
it is important that all property shall
be assessed at it's true value in money.
You understand that the county board
or equalization after the assessment
rolls have been returned to you is to
perform it's work.
Now, let us suppose that one mans
property Of a certain class has been as
sessed at one-half OF its actual value in
money. And another mans property
Of a like character and value has been
assessed at 33 13 per cent on the dol
lar; there Il an inequality; both pieces
or property are the same, both worth
the same amount in money, and the
man who has to pay the most tax, be-
cause of the increase in the valuation
OF his property over his ~neighbor's, is
unjustly dealt with.
The man who pays 33 1-3 per cent
OF the valuation of his property has
not contributed his equal share Of the
burdens Of taxation; the man who
pays so per cent of the valuation of
his property ought to be entitled to
ask the county board OF equalization
to reduce his assessment, because he
feels that his taxes are in excess of
his neighbours, but he can obtain no
relief from the board of equalization
or in the courts, because he does not
come before the board or the courts
with clean hands, so to speak. The
most that he could do would be to ask
to ave his neighbours property in
creased or raised in valuation from
80 l-3 per cent to its true valuation,
and also his own from so per cent to
It's true valuation. He is not so much
interested in raising his neighbours
property, and his own as we'll, as he is
IN reducing the valuation Of his own.
This commission Is firmly of the
opinion and it will use its best efforts
to bring about an assessment of prop
erty at its full cash value as Is requir-
ed by law. Our constitution places re-
strictions upon the methods of assess
ment and taxation. At the next gen.
eral election the people will vote upon
the proposition as to whether or not
We shall adopt a new constitution, and
no n subject in favor Of such adop-
ton will be greater than the improve
ment in the method Of assessment and
taxation.
The commission has prepared for
immediate distribution, in pamphlet
form, the powers and duties of the tax
commission, together with the laws OF