Charlevoix county herald., 1915-04-03

is promised, will be properly assessed
by the assessors themselves in 1915
without further action on our part.
1T must be recognized and under
stood, however, that a district may
have been properly assessed in 1914
but will not be found 80 assessed In 49,
Is. A new supervisor may be elected
who will have different ideas of values,
or who may deliberately attempt to re-
duce assessments, or the local board of
review may disagree with the super
visor and by its work reduce the assess
ment below cash value. All this must
and will be guarded against, and the
Board Of State Tax Commissioners will,
after the completion of the assessment
and review in 1915, compare the new
assessment with both the 1914 assess
ment and its estimate Of true cash
value, and should the new assessment
apparently show a departure from true
cash value, futher examinations will be
made and all districts found to have
fallen away from true cash value will
be reassessed along with the townships
not now up to cash value.
Representatives of the Tax Commits
sion are now at work in many counties
preparing field books of the townships
farthest from cash value. On compile
ton of the same they will at once, with
out waiting for the new assessment,
proceed to make examinations and ap-
praisals preparatory to reviewing the
1915 assessment. II is necessary to do
this in order to reach, this year, all
townships not properly assessed. The
Tax Commission, however, still be-
lieves that the local assessor is the best
man to make the assessment and has
not changed its announced policy OF
giving every possible opportunity to
the various assessing districts to have
their assessments made and reviewed
by local officials. II will, therefore,
regardless of previous assessments,
whereon it finds the 1915 assessment
to have been made at approximate
cash value, hold no review even though
its figures have been completed on the
entire township, but will accept the
supervisors figures.
'In making its determination, as to
the character of an assessment, the
Commission will always bear in mind
that honest differences Of judgment as
to property valuations exist between
persons equally well informed. Also
they will not overlook the fact the lacal
assessing officer, if competent and ex-
perienced, should have better know
ledge of local conditions than the re-
preventative of the Tax Commission;
therefore, when it is question of judg-
ment and the difference is not so great
as to be ground for questioning the
accuracy Of the assessing officer pre-
ference will be given to his figures.
Especially will the Commission be thus
influenced when supervisor, board of
review and taxpayers unite to bring
about cash value assessment.
eve have also had several letters
from assessing officers declaring that
men were campaigning for the office of
supervisor or assessor on the announc-
ed platform of reducing present assess
ments regardless of cash value. We
call attention to the absolute necessity
we will be under, out of justice to the
districts where assessments have been
placed at cash value by their own
assessors and to the counties that have
been reassessed by the Tax Commission,
to prevent such action by reassessing
such districts and placing them where
the local officials cannot reduce the
for period of three years
without our written consent. Not to do
SO would rapidly undo the Commits
sion's work, destroy the confidence Of
the people in its declarations, restore
the old system Of competition in low
and compel the State to be
to the expense of reassessing every
district instead OF having II done by
local officials.
'In concluding we again promise that
the State Tax Commission will this
year, the same as last, extend to every
assessing officer all possible assistance
in making a proper assessment, even
to the extent Of examining and yaluing
public utilities and large industrial and |
establishments regarding
the proper value of which he may be
in doubt"
Very respectfully yours,
Orlando F. Barnes,
George B. Horton,
Thomas d. Kearney,
Board of State Tax Commissioners.