Elmore County Republican. [volume] (Mountain Home, Idaho) 1910-1915, 1913-02-01
TAX COMMISSION
REPORTS NEW BILL
Full Cash Value Basis for Taxation
All Property Must Be
Assessed

Governor Haines and the other
members of the state board of equal
ization are looking over the new rev.
enue bill, as drawn by Ramstedt,
Purtell and Robertson, the three tax
agents employed by the last extraor-
binary session of the legislature to
investigate and report tax measure
for the state. The commission has
been busy for the past year in going
over the state and collecting data
upon which to draw revenue meas
ure which will return sufficient
money to conduct the affairs of the
state and at the same time reduce
the amount of the taxes assessed
against the property holders. The
bill is very lengthy and comprises SO
pages of typewriter matter which
contains almost $4,000 words. 1t is
divided into 214 sections and the title
of the act embraces two typewriter
pages 1t will be the longest bill in
troduced at this session of the legis-
lature. Owing to the fact that to
print the bill in full would require
five and one-haf pages of the paper,
only a synopsis of the sections of the
law is given The new law provides
as follows
Provisions of measure:
What property LIS subject to taxa
tion and retains lien upon all real
estate for taxes due upon personal
property.
Practically the same exemptions as
were made under the old law are
made under the new one.
Real property embraces the same
classes as under the old law.
Personal property is classed the
same as under the old law.
In assessing railroads the law class
es all franchises, rights of way, road
bed, tracks, rolling stock, equipment
and all other movable or immovable
property as operating property OF
railroads for the purposes of taxa
ton.
1t provides that the assessors shall
not use a lower standard of value
than the real value of the property
assessed because it Is being used for
the purpose of taxation. Valuations
must be fixed by the assessor at the
sum he thinks it to be worth at a
fair cash value.
The assessor must call at the place
of business of the person whose pro.
perty is to be assessed and the own.
er shall list all of his property for
the assessor. If any property is con-
cealed it is to be assessed at three
times it's value for purposes of tax
alton, and if concealed for more
than one year it is chargeable with
all back taxes at this value.
The county attorney, upon the in.
formation of one witness, must prose
cute the assessor of the county If he
enters any property upon his assess
ment roll at less than it's full cash
value or in excess Of its full cash
value. Each entry is separate Of
fense and punishable as misde-
meanor.
Where lands are described by
metes and bounds the assessor must
give it tax number by which 1t will
be described On or before the first
Monday in June the assessor must
provide himself with an abstract OF
all patented lands in his county, and
on the second Monday in each Janu
airy thereafter must secure from the
United States land offices all certifi
Gates to lands with an abstract o1
final proof during the preceding
year.
The register OF the state land Office
must furnish each assessor with q
list of the state lands sold during
the preceding year in his county.
The assessor must assess all rea
property in his county between the
second Monday in January and the
fourth Monday in June of each year
Lands, and improvements thereon
must be assessed separately.
The assessor must prepare tax
payers list Of assessed real property
in his county, which will be made q
public document and open to inspec
tion by all.
The classification of lands is about
the same as under the old law.
The county commissioners sit as 9
board of equalization and have about
the same powers as under the ole
law. Any commissioner who know
ingly permits any land to stand upor
the rolls at more or less than its
cash value is subject to removal from
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