Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1913-01-03

sion will submit to the governor and
the thirteenth legislative assembly
next week, that unless the members
of the legislature desire TO have prop
.r,y in the state assessed at anythn
but it's actual value that they will
have to pass a law designating the ra-
ito to be used. While the report does
not emphasize the contention that an
attempt ought to be made to follow
the plain provisions of the state law,
yet it is made pretty clear that such
an attempt viii be made unless the
legislature deems it wise to pass a
law fixing a uniform ratio for the
state. While the. commission confess
es that they have little hopes of OBJ
tanning a one hundred per cent assess
ment the first year, or arproXimating
it, they are confident that the assess
able property in the state can be trip
led or quadrupled .
After setting forth at considerable
length the figures showing the law
per centage of the taxable wealth of
the state carried on the assessment
rolls and emphasizing the necessity
of improving the assessing machinery
Of the state with a view to procuring
a more complete listing Of all prop
erty a thigher valuations, and tho
commission discusses at some length
tie problems that will arise in con-
nection with the increased assessable
property of the state. These prob
lens arise Out Of provisions of the
constitution and the laws which pre-
scribe the rules for assessing proper
ty and which have made salaries, debt
limits, maximum levies and levies of
special taxes to depend upon assessed
valuations. The commission points
out the necessity of preserving the
present status insofar as these mat
ters are concerned and recommends
ne passabe Of a law that will insure
the minimum of disturbance of exist
ing scales.
Assess All Property at Full Value.
at is a matter of universal knowl-
edge in this state, says the re.2ort,
that the law provides for the assess
ment of all property at full value. 1t
is equally well known that in practice
the law has been neglected from the
beginning and that all assessments
have been made upon the percentage
basis" 1t is shown that while proper
lty has been assessed at from Is to 20
per cent of its actual value in the ag-
.gregate there is no fixed per centage
basis and the ratio of assessed value
varies from almost nothing to 40 per
cent. This. then, is the situation"
declares the commission. THE law
requires the assessment at full value;
established practice causes assess
ments to be made at varying per cent
ages OF fu!l value; the whole matter
being of no vital Importance from an
administrative point of view-the es-
sential thing being the necessity of
having the law and the practice con-
FORM"
Section 17G of the state constitu-
ton provides that laws shall be pass
ed taxing by uniform rule all property
according to its true value in money"
and it is contended that the intent was
to establish a rule of taxation where
by every taxable species Of property
shall share the burden of taxation
equally with every other taxable
species of property according to their
respective money values and that this
rule Of uniformity is complied with
so long as the tax rate applied to each
is the. same and 81 long as the same
ratio of assessed to actual value is
maintained. The tax Commission con-
tends that this is a question for the
legislature to settle-if they desire to
have the state assessed at any ratio
to true value that must be fixed by law
and recommend that if any ratio is
established that 1t ought to be at fifty
pre- cent. .
Disturb Salary Basis.
However, points out the commits
sion, there will be a general disturb
ance among the salaries of officials,
debt limits maximum levies and levies
of special taxes, whether or not the
legislature passes the fifty per cent
law. The salaries of county officials
are regulated with the assessed value
of the county as a base and if this as
sessed value is materially raised the
salaries of the officials will be cores
pondingly- raised. For instance, if
the assessment was trebled the salary
of the states attorney in a county hav-
ing approximately an assessed vajua.
ton of $2,50O,O0 would be advanced
from one to two thousand dollars;
that of the clerk of court from 5000 to
~ 1900; the county judge from $1,000
to $500; the county auditor from
$500. to $4,000; the register of deeds
from $1,40O to $1,000 and the county
treasurer from $1,000 to $4,000. 1t is
needless to point out that these sal
aries would be out of proportion to the
services rendered.
Suggests a Remedy.
As a remedy the tax commission
recommends that this be adjusted by
using the population and assessed
acreage as a basis for regulating coua-
ty salaries rather than the assessed
valuation. To quote the report: ""The
reason for this is obvious. Marked in
crease in the assessed valuation of
property has characterized the admin.
istration OF revenue systems in other
states, where. the administration has
been placed under the direction of the
tax commission and there is every rea-
son, to believe that a similar cOnse-
quence will result in North Dakota
The commission VIII submit to the
II ,;o.o&,,o ~ f;1S a~Su~ A. eooIo I