The Caldwell tribune. [volume] (Caldwell, Idaho Territory [Idaho]) 1883-1928, 1913-03-28
ASSESSORS STUDY
REVENUE Law

The meeting of the county asses
sort of the state which was held al
Boise last week for the purpose OF
studying the new revenue laws and
adopting uniform system of assess
ment under the law was very success
full The new revenue law was pre-
pared by the tax commission and is
said to be one of the best measures
of the kind in existence. The funda-
mental idea of the new law is the as
sessment of all property at its full
cash valuation. 1t will no longer be
the practise to arrive at the full val
uation and then take 40 per cent of
that for assessment purposes. Elk
emptions are as numerous under the
new law as under the old. In the flu
ture the county commissioners acting
as board of equalization will make
all exemptions. The power of max
ing exemptions is taken away from
the assessor. Those who claim ex-
emptions must file sworn affidavits
with the county assessor. The appli-
cations will be acted upon by the
board of equalization.
In brief, other provisions of the new
law follow:
Penalty for Dodging.
Any property wilfully concealed,
removed, misrepresented or not listed,
by the owner to evade taxation must,
when discovered, be assessed at three
times its value and this must not be
reduced by the county commissioners.
BY the way, if any man has any
doubt as to what "full cash value"
really means, he will find it in the
law. In section 9 it is set forth that
by cash value or full cash value is
meant the value at which property
would be taken in payment of a Just
debt due from solvent debtor, or the
amount the property would sell for at
a voluntary sale made in the ordinary
course of business, taking into con-
sideration its earning power when
put to the same uses to which proper
ty similarly situated is applied"
1t any assessor is caught assessing
property at more or less than its full
cash value he may be cinched for 500
to $500 for each offense, and the
amount may be collected from his
bondsmen.
On or before the fourth Monday in
June of each year the assessor must
get complete list of lands on which
flnal proof has been made, and from
the proper state officials a list Of all
lands sold by the state.
Making of Assessments.
Assessments must be made between
the second Monday in January and
the fourth Monday in June
Lands and the improvements there
on must be assessed separately
Each year the assessor must pre-
pare an index of real property assess
ments. This shall be a public record
open to general inspection. This must
carry the name of each taxpayer. his
property, and q description of it.
For purposes of taxation lands shall
DC classified as agricultural, timber,
cut-over or burnt, mineral, grazing,
waste, business lots, residence lots.
Assessors and their deputies must
appear before the board of county
commissioners and take oath that
they have assessed all the property
equitably.
County commissioners are to meet
on the first Monday in July and re-
main in session till the fourth Monday
in July for the purpose of equalizine
taxes. No change shall be made in
the assessment of any property except
to bring 1t to actual cash value. The
assessor must attend all these meet
ings.
Duties of Commissioners.
1t any commissioner knowingly
permits any property to be assessed
at more or less than its cash value he
Is guilty of misdemeanor and NAV
be thrown out Of office.
When the commissioners complete
their work the record is turned over
to the county auditor and by him