Evening times-Republican. [volume] (Marshalltown, Iowa) 1890-1923, 1914-05-21
JUDGE LEE AND OTHER CRITICS
DISPLAY IGNORANCE OF
NEW LAWS.
LEGISLATURE SOUGHT TO
ELIMINATE INEQUALITIES
System Of Assessments ana
Adjustments and Obsolete Methods
Of Arriving at Valuations bono Away
With-Three Boards Of Review Have
Specific Duties Plainly Spee'Hed.
,pecial 10 Times-Republican.

Des Moines, May 21.-M emoers OF
the Twenty sixth general assembly. II
they but recall what was done, can
throw light on the meaning and intent
Of the laws Of Iowa $ 10 assessment
and valuation of all property that Wall
make plain the duty ~ ell officials
dealing with taxation. Judge Lee IN
his addresses is said 10 leave the I'M
preston that it was a PLAN and in
excusable violation OF law for the
board OF review 10 engage IN the al
justnent Of assessments 70 bring all
values 70 actual worth of the property
as provided by law. He has stated
that II he had been in authority ne
would have refused to make this ad-
justa2ent by raising some and Lowering
other counties.
One who was IN a position TO know
why the changes We're made III the
code Of Iowa, by and under which II
become the duty OF all having 10 90
with the making OF assessments to
secure the listing Of property at Its
actual value" was Senator ". n
Berry He was member Of the leg
isla,ure which revised The code Very
important changes, as every one
knows. were made from the code o.
1878 and put into the code OF 1897.
Old System Defective.
There were two factions or groups
with widely different views in the leg
stature" said Senator Berry the otl1e-
day One group wanted > continue
the old system under vhich the asses
Sor fixed the value OF property as he
wished. OF according 10 his pleasure.
and assessments were VIGOROUSLY al
almost any old sum below actual value.
IN fact, i was recognized that under
/ the old system there was and could be
no uniformity and that the tendency
would De constantly dowrwad, neces-
I stating higher FAX levies.
The other group believed that that
! was the time 10 effect a reform and
require valuation Of property al aetna!
. market value. They proposed that ia
stead of each property owner fixing
/ value on his property, It De made the
duty Of the assessor TO tx the value
| and that he be req uired, in most posi-
tive terms. 10 FIX that value at actual
market value Then. in order 10 pre-
ssT:e substantially the old relation, il
was provided that the assessment for
taxation should be one-fourth Of the
actual value. But we will povide. in
every possible way, as We felt that
actua! values should be used in listing
the property.
Three Review Boards.
Now It was also recognized that Il
this was left to local authorities there
would again De the old tendency 10 LEI
the valuations drop down and down
until gross inequalities would appear:
SO the legislature provided that there
should be three boards Of review, and
every one Of them was charged with
the duty Of so adjusting valuation as TO
secure actual value as the basis. The
old board Of ecualiza ton was changed
and board OF review was given the
duty OF adjusting values 20 the actual
value basis.
That whole matter was debated al
length in the Legislature and the plan
ana intent was 10 make doubly sure
that the actual value should be Kept
up, so nearly as possible. The scheme
OF permitting the assessor TO be the
final authority was rejected. The
scheme 10 leave it to the township
trustees was abolished. 4 way was
provided for placing responsibility OF
all the boa rds Of review, and the state
executive council is a board Of review
charged with The duty Of adding TO or
substracting from assessments SO as to
bring them TO the legal valuation
which IS the market value.
Any one who proposes that this
duty, as fixed IN the code, snail be neg
lecred or evaded. proposes merely a
plain violation Of the law Of the
state
II is stated here that Judge Lee is
going about the state claiming tina
nobody has & right to go back Of as
sessments as fixed by the township
assessors and approved by the town
ship trustees.