New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1915-01-24
TELLS OF DEFECTS
IN TAKING METHODS
L. d. Woodwork Says
Cooperation in Assess
ing Is Needed.

/. d. Woodwork. Of Rochester, vice
president of the Real Estate Associs-
ton Of the State of New York, said at
the fifth annual State Tax Conference,
held last week at Albany. that the tax
ing methods could be improved by as
signing deputy state tax commissioners
TO give the benefit Of their experience
TO local upstate appraisers. One com
missioner should be assigned, he said.
to the Hudson River Valley district
and one each to the hill country Of the
southern tier. TO the plateau OF the
central counties, 20 the Lake Ontario
plain and the mountainous districts,
etc His address was on Cooperation
in Assessing Real Estate" Mr.. Wood
worth said, in part, as follows:
"The tax problem Of New York State
divides into three fundamental parts:
% Limitation on public expenditures.
~ equitable distribution Of the tax
burden on realty, 90 miscellaneous
income. II is the second division that
we will here consider.
ut is settled that the public shall
annually receive about 2 per cent OF
the value of realty in this state. How
will it be appOrtioned?
"The present tax law provides that
Section - all real property within
this state is taxable. that Sec. 2l) the
assessment roll shall state the full
value of each parcel, and Sec. $50 the
assessors must swear that they have
estimated the value Of the said real
estate at the sums which a majority
of the assessors have decided to be
the full value thereof But this as
sessment is not final even though sus
tanned Sec 5O) by the Board Of SUI
pervisors, as Sec. 174) the State Board
Of Equalization may increasce or di-
minish the aggregate valuations of
real property in any county by adding
or deducting such sum as in its opin
ION may be just and necessary TO pro-
duce a just relation between the valu
atoms of real property in the state.
"These several provisions indicate
the difficult process which must pre-
oede the work Of the tax collector.
"The valuation OF real estate is
recognized to be matter OF opinion
and there is no fnality even in the
sworn opinion of local board OF
assessors who are presumed 20 have
inspected and appraised the property.
at is decreed that justice requires
that every property shall be assessed
at full value. Any departure from
ills rule is at least as wrongful as the
allowance by common carriers OF the
rebates which have been so pointedly
condo mned.
ave have endeavored 10 indicate the
fundamental Importance of the valua
ton of the real estate Of the state.
What means arc taken TO make this
valuation as perfect, as just and as
equitable between owners as is pos
sible?
Under the present tax law there is
no requirement that any OF the assess
ING or reviewing officers shall have
special qualifications for their work.
and the services Of the best local
annraisers are not available, as either
.bev will not compromise their profess
sional standing by giving the hasty
dscisions required, or they cannot
ogord 10 work for the compensation
offered. .-.
o.cuyate sppraisals under the present
"vstem and vet there 10 no immediate
,yobabllity that our local assessors VAL
he sunerseded by experts selected by
e;,her local or central authority. Our
1,rasent system does not accomplish the
incai and moral requirement OF assess
-, ~ full value that we even sp,
proximate it Gan De claimed IN iss u