Evening journal., 1913-09-16
RECOMMEND NEW SYSTEM
OF ASSESSMENT FOR CITY


recommendations which we deem wise |.
that your Board should consider. Our .
investigation has shown that assess
nent methods have improved in the l
last few years along the same lines ]
of scientific consideration that has !
been pursued by business men In priv |
ate enterprises.
New York took the first advanced (
steps under the direction Of the Hon. /
Lawson W. Purdy, who is now the chair !
man OF the commissioners Of taxes and !
assessments Of New York city. A spe-
cial committee of this organization re.
quested an interview with Mr.. Purdy, |
which he most graciously granted. and |
the committee visited the New York |
office and discussed the New York meth |
cd with Mr.. Purdy and examined the |
New York method Of recordation. Our
committee then arranged that our secre-
tary make a further and more detailed
investigation in our behalf. and following
our instructions, he visited Newark. n.
j.; Buffalo, n Y; Columbus and Cleve.
land, Ohio, and examined at each place
the records and systems of the tax Offices
and made inquiries Of real estate men,
property owners and officials as to the
operation of the methods in vogue and
the satisfaction or dissatisfaction that
existed regarding the same. and reported
to the committee the facts ascertained
by him. The results Of our investigation
show that the progressive communities
uniformly use what is known as the unit
system Of land values
Unit System of Land Values.
"The unit system of land values. II
put ia operation by the selecting of
some block in the city. usually the
highest priced block, as a standard of
land values throughout the entire mu-
nicipality and from this high point of
valuation by careful investigation and
judgment, land values throughout the
entire city are made to radiate in
their relative proportions Of value, as
fixed by locality. public improve
ments and service of public utilities.
The standard Of value as we'll as the
values throughout the community. are
usually ascertained by the Judgment
of the assessors as affected by the
judgment of real estate dealers and
real estate owners, secured both pri-
vately and at public meetings, held in
various districts of the city, where
full and open expression of values is
solicited from every interested party.
Block and Plot Maps.
THE first step in the proper ascer-
tainment of land values throughout
the city is the making OF exact sur
veys of every parcel of real estate in
the city. In Wilmington there are
say 10000 separate parcels. The pro-
posed maps will show the size, shape
-
1t is also unusual to divide the city
into a certain number OF tax districts
for the sake of convenience and maps
prepared thereof show all city blocks
in such district with the unit valua-
tions indicated thereon, so that said
maps will easily show to the eye che
values placed on every block through
out said district, and thereby enable
any citizen to form a comparatively
correct judgment as 10 the business
Of the relative values placed upon the
different blocks within said district
Wilmington will readily permit Of di
| vision into four districts, divided b,
Eighth street and Market street, bu
different districting may prove {,
be more practical in your work.
. After maps have been completed
as suggested, steps must be taken tc
place the unit valuations upon the
different blocks and the value upon
each plot therein. IL is usual tc
select lot in the middle of the block
as the standard Of value of said block
and from this plot work out the rela-
tive values of the other plots up tc
and including the corners.
"Mr. Somers has developed a sys.
tenn of ascertaining the value of the
corner lots by a mathematical calcu-
lation evolved out of his experience
in such matters. We have made care
full investigation Of his system Of as.
certaining corner values. and while
It doubtless has great merit, II is moi
in our judgment a satisfactory sys.
tenn to be employed in Wilmington
An offer was made by the Manufac.
turers' Appraisal Company which has
the right to use Mr.. Somer's system
! to assist your board in arriving a
P land values of Wilmington for tn,
sum of $4,000 The secrecy Of tn,
tables by which values are ascertain
T. ed by the Somers system, The expense
Y involved by the employment of saiC
b company, and the farming out of
: governmental function which we be
:. lieve can be done as we'll or bette
: under the supervision of your board
leads us TO recommend that the offe
d of the Appraisal Company be not ac
r cepted. No tables can take the plac
of human judgment formed after tn
+ ascertainment of all the various ele
Is ments that 20 to make ND the valu
e Of a certain parcel Of land. Thi
If judgment, we think, is available II
e Wilmington, particularly If assiste
T and trained by some person of wild
q experience in such matters
) NO proper valuation of the properr
ID in Wilmington can be made without tn
W basis of assessment. showing separated
2 the value of the land and the value O
the improvements thereon. We hav
/ found by our investigations that grea
le strides have been taken in the ascertain
II ment of improvement values. Wha
y formerly was the best guess of an asses
Of sor has been replaced by careful meas
rs urement, scientific calculations and aC
e. curate estimates These estimates ar
~ based upon detailed information which
Il, capable Of being developed into an acct
Id racy that is almost exact. The step
le taken to develop this accuracy are tirs
as to classify the various improvement
l. into say dwellings, stores, office build
ings, etc, then reclassify said building
Of as TO condition of repair, into good. IA
Is, and bad, then exact measurements al
to taken OF the square foot floor space :
We each building, and scientific basis {
IN L.. >