The Ward County independent. [volume] (Minot, Ward County, N.D.) 1902-1965, 1914-12-17

uo'iCnn anu otlS up pIoCeSIS ny III
CAPABILITIES, with little support from
those who have been benefited by the
change, the third year he is either dis
gusted and refuses to run again, or he
reverts quietly to the old order so that
his chance for reelection will not be
hurt.
There are, it should be noted, some
striking exceptions to the general lack
of system, and there should be men
toned in fairness to the assessor and
as examples of what the conditions
ought to be throughout the state.
The next step after appointing a
state tax commission is the establish
ment Of the office of county assessor.
The county assessor should be res
ident of the county, appointed by the
governor, and he should give his entire
time to the work. His term should be
sufficiently long to enable him to ac-
quire familiarity with the entire coun-
ty. He should have general supervis-
ion over all local assessment work,
visit every district in the county at
frequent intervals, and be held respOn-
sible for the accuracy and equality of
the assessments throughout his coun-
ty.
The county assessors office should
be the center of the tax work for the
county. 1t should be open during bus
mess hours, so that any person can OBJ
tain information promptly and con-
veniently. Records of sales and other
information should be kept SO as to aid
in equalization and in determination
of appeals.
There is no question but that as
sessments can be better made by an
assessor who does give all his time
to the work instead of making it mere
ly secondary matter to other things.
The assessor, giving only few
weeks time at irregular intervals,
cannot be expected to become familiar
with all the property and the vaules OF
different properties.
To assess ordinary property with
fairness as between individual owners
does not require any scientific or ex-
pert knowledge beyond that Of the av-
erage intelligent citizen, but it does
require care and judgment and ex-
perience. Obviously the assessor, Civ
ing his entire time and attention, can
acquire more experience and use more
care, than the assessor in small dis
trict, with limited field, giving only
odd days or evenings, and with his at
tention diverted necessarily and con-
tinually to his own affairs. The es-
tablishment of the county as a unit
for assessment will do much to bring
about uniformity of burden between
property owners of different taxing
districts.
Nor is it by any means a revolution
ary step. In a number of states the
county has always been the taxing and
assessment unit.
Any improvement in our revenue
,ystem brings US back to the necessity
of having larger per cent of the
state on the tax list.
AS a matter of administration, how
ever, it matters little with the county
assessor, whether the valuation basis
be full value or per centage thereof.
On the other hand, if assessments con-
tinue to be made by township asses
sors as now, the fixed habits of the as
SCISSORS, and the difficulty of obtaining
concerted action on their part, would
be a serious obstacle in raising the
value on anything like an equitable
basis. l believe the Capitalization OF
authority over county assessments will
make it possible to carry out any gen.
eral policy in regard to assessment
basis. In any event there is certain
to be raise in the aggregate valua-
ton and care should be taken to guard
against possible evil consequences.