The Oroville weekly gazette. [volume] (Oroville, Wash.) 1905-19??, 1915-11-26
TAX SKETCHES.
(Continued.)
By the County Assessor.
Chapter II.
Methods Of Taxation.

" uXoQ laws made and
authorized by the state legislature.
all real estate must be classified and
a valuation placed upon the same once
every two years. or. the first day of
march OF each even year, (such al
1850. These valuations to be determ.
ined by the county assessor after he
mas obtained information from the
owner, agent or any reliable source
as 10 the nature of the property. An
assessed valuation Of not to exceed
% per cent of the true, or market
value is prescribed. In Okanosan
county the board of equalization.
composed Of the three commissioners.
'he treasurer and the assessor, agrees
upon classification schedule: en-
deavoring in this schedule to base the
valuation of wheat land, or farm land
or orchard land, upon a fair, market
value, taking into consideration the
condition of the roads, distance to the
towns and markets, character of soil,
irrigation possibilities or facilities.
etc. This carefully prepared schedule
the assessor endeavors to apply
IN an impartial manner and upon an
equitable basis. It will be readily ap-
preciated, where the work of classi.
Tying lands must largely be done by
men known as deputy assessors or
held men, that errors are liable to be
made. Experienced men can not al
ways be secured and so the assessor
employs such men as are available in
hte various localities, and who are
hrst approved by the board of commits
sioners as to qualification. These field
men are then given a very thorough
course of instructions pertaining to
the work they are about to undertake,
and everything possible is done to At
them out for the proper performance
OF their duties. In the case of absen-
tee ownership, buildings, timber
lands, mining property, etc, the deputy
meets with the most serious difficulty
in arriving at the true conditions. The
field men are supplied with plats, pre-
pared in the assessors office, showing
the location and acreage of each own
er's land and when the cultivated
area, character of the soil, plow land,
grazing land, and other conditions are
fully noted, these detailed plat sheets
are forwarded to the assessors office
and are given further attention and
comparison by the office force.
At the same time, and in fact each
year, (the first of March) personal
property is listed and a valuation Is
recorded for all personal property,
subject to taxation, including farm
machinery, wagons, horses and cattle,
household goods, etc. The so per cent
basis on one half of the true value is
placed upon the personal property"
tax rolls. Again the board of eQualiza-
ton arranges schedule Of values,
according to class, for yearlings, two
years old, work horses of different
weight, cattle, sheep, hogs, ETC., and
this schedule is employed by the field
deputy while listing and assessing
personal property. In the large cities,
such as Seattle, Spokane and Tacoma,
experts are employed to gather infOr-
nation concerning values: civil en-
gineers and architects to determine the
value of large buildings, factories and
other structures. Expert accountants
to examine the books Of mercantile
establishments and business enter
prises; mining engineers and specially
men in their respective lines; drafts
men are employed in the offices to
make accurate plans of fractional and
segregated acreage, town lots, roads
and districts. In OkanOgan county we
are trying to do this expert work by
employing local meu for the reason
that these experts are not available
or would entail considerable expense
to bring them from the cities. In the
cases of heads of families, a widow,
or those having mjuor CHILDREN or
aged parents to support in their home
an exemption to the amount of $500
is allowed on personal property as
sessments The object Of this exemp-
iton is that no hardship may be placed
upon such as are carrying the burdens
of making a living for others depend
ent upon them.
As the field men conclude their work
the sheets are assembled, alphabetic-
ally arranged, as we'll as BY road and
school districts, each sheet being
handled many times to see that all are
properly filled out according to sched-
ule and balanced. Then begins the
work of writing up the tax rolls. At
the same time post card notices are
sent out to the various owners al
vising them of the valuation that has
been placed upon their land and CIV
ing them an opportunity to appear be-
fore the board of equalization at its
oI r,aatinp FIRST Monday In