Richmond times-dispatch. [volume] (Richmond, Va.) 1914-current, 1915-06-20
|DV|s0RY TAX BOARD
SENDS OUT INSTRUCTIONS
nliormity OF Assessment Stated to
lie Main Objective OF New
Tax Laws.
TIES OF LOCAL BOARDS

orh or Examiner of Records VIII
nam II. Sands, of This District,
held Up as Model for Other Ex-
aminers to Follow.
Memoers of the local boards OF re-
l." throughout the Commonwealth
~ receive this week lengthy
'hted communication from the State
'Visory Board on Taxation. 1t was
avn by State Auditor c. Lee Moore
approved by the board in the
st week.
me document deals with the duties
CURED Of the boards OF review by
inc guidance OF the members OF
osc boards. The communication
ans IN part az follows:
ne Constitution and the statute law
'his state require real estate and
operty to be assessed at the fair
i"el value. These requirements
We not heretofore been complied
IN, and the General Assembly has
una IL necessary to change the sys-
m OF assessment in order that this
quirement might be better enforced
rouShout the Commonwealth, there
nak!ng Assessments as uniform as
ss!ble.
Under the old law there were great
sFnantes in the assessment OF real
tate and tangible personal property.
large proportion of taxable In
|ngible personal property escaped
NATION To correct these conditions
ahSes we're made in the tax laws,
IL liz hoped and believed the pres
system w!ll result in the taxa
N o! all property. and effect az far
possible. Uniformity OF assessment,
ping thereby ultimately to secure re-
elton in the rates OF taxation Estate
d locap. II. by the discovery OF
ditional property, the assessments
be doubled, the rates can and
ould be reduced one-half.
.XPAYERs HERETORFORE
THEIR 0WN ASSESSORS
Heretofore taxpayers have in a large
assure been their own ASSESSORS. In
any instances, through inadequate
easements and large local lcv!cs, To-
lites have been able to raise suf-
lent revenue for local purposes. but
We not contributed 10 the support
the State government their just
d proper share OF revenue. the
ite's rate being fixed and uniform
the whole state. her revenue was
rtailed b. the reduced assess
The State Board urges the local
. ard or review In every county and
to make thorough and full invcsti-
tons and ;air and uniform assess
ints.
In the Tenth Judicial Circuit. com
sed OF the city OF Richmond and
unity OF Henrico. the examiner OF rec
Is is spar!ng no expense and giving
OF his time and energy, making
!ly examination and investigation
o returns OF taxpayers tsomc other
amsners OF records are as earnestly
gagged in their work., respecting in
igihle personal property, money and
.one and the reports of purchases
that very large amounts will be
ded 10 the tax rolls. The state adj
iory board expects the examiners OF
:ords Of all the judicial circuits to be
active and 10 prosecute their work
yorously and thoroughly. because un-
s they do the taxpayers in their cir
It's Will not bear their proper share
taxation and the inequalities in as
= ssmcnts VIII bc greater under the
~ law than under the old. This con-
ion should not be permitted and
al boards of review can prevent this
seeing and requiring examiners OF
cords 10 perform the duties put upon
.m by law.
ILL NOT HESITATE
TO REMOVE DELINaUENTS
The State advisory board desires to
perfectly frank with the taxing Off
rs, and bcgs leave to state that 1t
III insist that assessors, commission
!; Of the revenue ana examiners of
lords. all bonded officers. sworn TO
bthfully perform their duties. dis
arge the duties required OF them by
y with respect TO assessments. and
,erc the facts demonstrate that these
lcers have not done so they will be
Id responsible upon their official
= nds for failure to perform their duty.
The state advisory board hopes that
WI not be called upon TO request
Enoval By the court OF any officer
iure 10 execute the laws, and
A.t frankly that it will, in the per-
nee Of It's own duties, not hest
e 10 take this action where c!rcum-
inces demand II.
The State advisory board is deter
ned TO see that the tax laws are i'm
rt!ally and fearlessly administered
tn respect 10 all taxpayers in every
V and county. and that the work OF
Messing is done thoroughly in all sec
ns OF the State.
The local boards of review are re-
es,cd to communicate at once to the
ate advisory board any derel!ction on
l. part OF assessors, commissioners of
"a revenue and examiners of records
lich may come to their atten-
~.
The Limitation of thirty days to do
ur work will require you to use the
ne with the utmost care and Jealous
gard for the Importance Of the work
II are required to perform.
1T is, therefore, suggested that the
ard arrange with the examiner Of
cords periods of time for taking up
tn him the different classes of the
,rk and not to sit continuously for
e thirty days.
The object OF your appointment and
e intent of the law is to assess all