The Twin Falls times. [volume] (Twin Falls, Idaho) 1905-1916, 1913-12-16
tQUALltD TAXATION
BY w. E. Palmer, Field Deputy As
SCISSOR, Twin Falls County.

Equal in Importance with the ques
ton: How can we lower taxes" is
the question How can we equalize the
individual assessments SO that each
taxpayer will pay his just portion Of
the tax burden, no more, no less, thar
he rightfully should"
The county assessors office and the
county commissioners of this county
have recently adopted and worked Out
a system for equalizing tax assess.
ments which will reduce the errors
and inequalities in the assessments tc
a minimum.
In assessing farm lands under the
present system the county is divided
into several districts and a deputy as
SCISSOR appointed for each district
Each deputy is furnished section plats
with the name of the owner and last
years assessed value marked on each
40 acres to be assessed Before be-
ginning their work the deputies meet
and receive their instructions from the
assessor and the law defining their
duties is carefully explained.
The field deputy has many problems
work. He is expected to place value
on each 40 acres that will equalize it
with the neighboring land and also
with all the land in the county. If
there have been errors in the previous
years assessment he is expected to
correct them. Unfortunately the field
deputies are often changed and mex
perienced men put on the work with
the result that many errors and un-
equal assessments are made each year.
Outside of his own district the field
deputy has little knowledge of the
value being placed on lands by the
other deputies over the county, SO as
rule he does the best he can and
follows the previous years assessment
values without change. 1t sometimes
occurs that one deputy will assess his
entire district on a very low basis,
while another deputy will assess on
very high basis of values, and if
these assessments are equalized later
the entire district must be gone over
and practically reassessed.
A common error is to assess the
poor land as high, or nearly as high,
as the good land in the same vicinity
although the good land is worth over
so per cent more in value
This is the system of assessing gen.
orally followed by the various counties
of the state at the present time. 1t is
an impossibility to fully equalize the
assessment of city, county, or the
state. after the assessment has been
made under the present system. The
county and state boards of equaliza-
tion do the best they can to equalize
the assessments, and do correct many
of the errors, but the greater number
are never discovered and many I'M
equal assessments continue from year
to year.
The only successful way to secure
an equaliZed assessment is to get the
whole field before you at once, deter
mine the market value of good land in
each section of the county, classify all
the land by 4Os according to quality,
then the assessor or equaliZing board,
knowing the value of good land in
each section and adjoining each town
in the county, and also knowing the
quality of each individual 40, can de-
termine very accurately the value of
each piece for assessment and so
the assessment intelligently
before it is made. The field deputy is
thereby relieved of the responsibility
of valuing the land as the value has
already been fixed by the assessor.
Each taxpayer can then be assured
that he is being assessed equitably
with not only his immediate neighbors
but also with every taxpayer in the
county. To get the whole field before
you at once, township plats can be
prepared for each township in the
county, the assessed value being mark
ed on each 40 acres, then by laying
these plats in proper order on a desk,
comparisons can be made between the
40s in each section and also between
the assessments in all parts of the
county, and any errors are easily dis
covered.
Realizing, however, that to secure
an equalized assessment it was nee
essary to classify all the farm land
the county commissioners last July
employed me to classify and value all
the land under the South Side Twin
Falls canal. In doing this work each
40 was carelly. inspected, plat was
made of each section showing how the
coulees or draws and the irrigation
laterals can through each 40. also the
exact acreage of rough or rocky land
and where located on each 40 also the
exact acreage lost in railroad right of
way, or canals, or high land that
could not be irrigated Five gradings
or classifications were used and each
40 so classified as follows:
AZ grade being all first-class land
and free from rock or draws.
No. grade, being a good 40 with not
over acres of rough or rocky land.
No. grade, where there was five to
fifteen acres of very rough or rocky
and.
No. 3 grade, where there was from
10 to rs acres of very rough, rocky or
waste land.
No. 4 grade, where over 25 acres was
very rough, rocky or waste land, and
he entire 40 of little value.