The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1916-08-11
Information
To Tax Payers Relative 10 Increases
by Boards of Revision and Com
plaints-Sent Out Monday

For the purpose OF removing mis-
understandings and for the informa-
ton OF taxpayers who feel aggrieVed
over increases Of valuations and who
desire TO know how to conserve their
rights, the State Tax Commission is
sues the following statement:
The State Tax Commission has en-
deavored 10 see TO It that tax payers
should be advised Of increases Of re-
turns and TO afford every opportunity
for redress of wrongful increases II
has gone further In this dtrection
this year than has ever before been
the case, either under the Warnes
law in 1915 and 1914 or the preced-
ing period. This year notes the in
crease in returns of personal prop
erty have been given by the local
tax authorities under special orders
from the State Commission, whereas
formerly the practice was not to give
any such notice.
On May Goth, 1916, the State Tax
Commission issued a circular to coun-
ty boards Of revision, this circular
having been approved by the attor-
ney General. In substance the cir
culdf was as IOllOWS.
At the June session valuations OF
real estate should not be increased
or decreased. unless there has been
an appraisal this year. Boards of re-.
vision are required, under the law, to
give individual notice in cases Of in
crease of valuations of personal prop
erty the only notice required, un-
der the law, being the newspaper
publication of the completion of the
tax list by the county auditor when
the June session of the board is com
pleted, and the issuance of pamphlets
by the county auditor as to changes
in the valuation of real estate
On June lst, 1916, another circu-
lar was sent to the Boards of ReVis-
ion in which was the following:
you are advised that whenever
practicable you should give to per-
sons or corporations whose returns
you propose to increase an opportun-
ity to be heard, although it is not OBJ
ligatory at this state of the admins
tration OF the law, as a remedy for
excessive or improper valuation by
the assessors or your board is pro-
yided by subsequent proceedings be-
fore you as board of complaints and
by a final appeal to this commits
sion"
On June II the Commission issued
still further instructions to the board
of revision, going into details as to
the duties and powers of the board in
regard to valuations The following
were among the instructions:
The board at its June session is
required to examine all returns turn
ed over to it by the county auditor
ana may increase or decrease the val
uatlon OF any item in any such re-
turn, or add thereto any property
winch has been omitted and fix the
value thereof. For this purpose the
board may call persons before it and
quire them to testify as to their own
property or that of Others"
At its June session no notice to
property owners is required other
than that which the auditor is re-
qulred to give by publication under
section 56O6. The Commission sug-
gests however, that property owners
be advised by mail of any increase in
value so as to avoid dissatisfaction.
In addition to the formal and gen
eral instructions indicated above, the
state commission has invariably ad-
Ylsed county boards of revision, when
specific inquiries have been made of
these bodies to use every endeavOr
to notify tax payers of proposed in
creases, notwithstanding that the only
legal notice required is that given by
the county auditor in the newspaper
and in the issuance of
pamphlets giving changes in valua-
tions of real estate.
as rule, it has been quite imprac-
tlcaDle for boards of revision at the
} June session to cite tax payers before
them; but it should be remembered
that there is no requirement under
the law that this be done. 1t should
also be remembered that it is the.
bounden duty Of boards of revision,
at its June session to list all omitted
property and to add on listed prop
erty any increases which, in their
Judgment are proper, so that the as
sessments or appraisals shall repre-
sent the true value in money. The
theory of the law is-and it always
mas been so-that the owners of per-
sonal property should go to the aud
itor's Office to examine the tax lists
and not depend on individual noti-
llC"IlOh VI Lh6 luCI6dSeSJ Jue only not
ice required under the law being the
newspaper publication of the compile
ton of the tax lists. So far as the
tax commission is advised, boards or
revision have conformed to the in
structions of the State Tax Commits
sion.
Tax payers who desire to file COM
plants as to values set either on per-
sonal or real property should apply
to the county auditor for blanks.
Complaints must be filed on or before
September 9Th, 1916. Complaints
must be confined to valuations this
year,