Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1913-01-17
Following Paper Was De|Iv'
cred There by One Of
The Commissioners
Thinks System in North Oa.
kota is No Worse Than
in Other States

The assessment OF real estate III
North Dakota does not differ materi-
ally from the assessment OF real es'
tate in other states where the mat
ter of appraisement is left to the
Judgment of hundreds OF assessors,
who work without uniform system.
While it is undoubtedly true that in
the aggregate real estate in North
Dakota is assessed at from u to Is
per cent of it's actual value, this or
itself does not necessarily mean that
able. While the aggregate price per
acre in each county as compared with
every other county in the state may
not reveal any gross inequalities, yet
the assessment OF each tract OF land
as Compared with every other tract
of land in the counties and cities OF
the state will not bear inspection.
Last year we elected LAS assessors.
and ever with a tax commission, they
must be sent forth next spring with a
lack of common Judgment in ascer-
tanning values, as we'll as a lack OF
a common method of applying that
Judgment. The entire assessment is
zone of individual judgments, and
mems judgments differ as widely as
their characters and are rs varied as
their mental abilities. So long as
this Is true and there is no scientific
effort to secure a common judgment
and no scientific effort to apply that
Judgment, the whole matter OF ap-
praisement is one of guess work.
Through all the ages Since taxation
was first invented for the support OF
prehend that common sense, or, as a
taxing expert tells US, scientific meth
DDS, should be applied to taxation.
Just ordinary common sense will tell
anyone who stops a moment to con-
slider that under existing conditions
there can be no uniformity Of assess
ment. In each county from three to
seventy.five assessors apply as many
standards OF Judgment to the ap-
.praisement of property and almost as
many boards of review apply their
conception of equalization between
individuals; and throughout the state
fifty county boards of equalization
apply as many notions of the proper
method of equalization between tax
naying districts. No matter how
stringently the laws may be'enforced
or how faithfully taxing officials per-
form their duties, there can be no
uniformity under u G conditions.
While it will be admitted that this is
true, the question to he answered.
Glow is this to be remedied?" Is
mIch more difficult to answer than it
is to point out that such defects OK
ist. Taxing experts generally agree
that, first, there must he a common
Judgment which can be used by all as
SCISSORS in ascertaining values, and.
second, that there must be a common
method Of applying this judgment
Several remedies arc suggested, but
there are some things upon which
taxing officials and experts, who have
given this matter consideration, mus
agree. First, it is absolutely essen
tial that there. be some sort OF a rec
ord of each individual tract of land
Ia card index system, or a map on
which is recorded a description o.
the land, its average value per acre
etc. Under the supervision OF a coun
ty assessor, this record, when once
r1ade, could easily he kept mp to date
by additions as improvements arc
made. land values enhanced or
changes made in the individual tract
Such a system should be based upor
a careful survey. defining the limits
Of the tracts, ownership, value, etc
In North Dakota we have the congress
sional township with it's subdivisions
of sections, quarters and forties
which furnish a good basis for a cad
aster. The United States Coast and
Geodetic Survey publish many such
maps, which may be had at a scnal
cost, and which provide al excellent
basis for such assessment maps
Many of the counties in this state
have q record Of the soil values o.
each forty acres furnished by a sol
survey, under the direction of the
state Agricultural College which
would be of great value in making {
cadaster in any of these counties.
DIR. l.. G.. Powers, chief statisticiar
of#the Bureau of Census. Classics ru
'raislands under eight heads: /. Lands
under cultivation, or being used fol
meadows; 2. Land not under cultiva
ton, but capable Of being plowed; 3
Land covered with a growth OF tim
her; 4. Orchards; 5. Waste Land; s
Mineral land; Z. Quarry land; s. Land
that is valuable by reason OF oil, gas,
or other deposits. 1t will be seen, OF
course, that we would have little use
for classes 4 81, and s, in North Dako.
to. so that five classes would be sui.
ficient. In cities and towns the same
method should be pursued; a careful
record made Of each lot or lots, and
the buildings upon them. The value
rf built; 'ngs should be distinct from
the value Of the lot, and yet in a great
many instances it would undoubtedly
be wise to appraise the structures and
lot together and then arrive at the val
lie Of the structure by deducting the
value of the lot from the total value
Of the property.
Taxing experts are generally agreed
that Classification OF real estate is qb.
solutely necessary to a uniform ap.
praisement Of real property, but as to
how this survey should be made is Q
- ~ ATrtAe& .t9EstsHAsA lt.E 4H.{FHHEtg.s 49, &sN43