The log cabin Democrat. [volume] (Conway, Ark.) 1908-current, 1916-02-19
NEED LEGISLATION
TO fQUAL|zf TAXES
PRESENT LAW INADEQUATE
WIDE VARIATION IN ASSESS
MENT BASIS DISCUSSED BY
MR.. BROWN.

Little Rock, Feb. 19.-Until the
present tax laws of Arkansas are
amended there can be no equalization
of the basis of assessment in differ
ent counties, according to members of
the State Tax Commission. Assess
ment reports from 72 of the rs coun-
ties indicate there will be little
change in the range of assessments
between 1914 and 1915. In 1914 the
basis of assessment ranged from 16.9
per cent in Benton county to 746 per
cent in Perry county.
Under the present law the com
mission is required to sit as a board
of equalization in November There
Is nc law to compel The county asses
sors to send to the commission their
assessment sheets before that time y
says F. ( Brown, chairman of the
commission. "By the time the com
mission has information as to the
basis OF assessment in the counties,
the time for adjustment has passed
and the collection of taxes begun.
Payment of 1915 taxes has begun
IN some counties and still three coun-
ties have not sent in their assessment
sheets. The law should require coun-
ty assessors to begin assessing in
February and to have their assess
ment sheets in the hand of the tax
commission before November |
There are other reasons why the
commission has never sought to
equalize the basis of assessment be-
tween different counties, Mr.. Brown
says.
TO raise the assessment one one
county as a whole would work a
hardship on the small percentage of
the taxpayers who assess their prop
erty at a fair valuation. The aver
age basis of assessment in 1914,
using the 1910 census value as bas-
is of comparison, was a little more
than 40 per cent. Suppose the COM
should double the assessment
value of all property in Benton coun-
ty in order to bring the basis of as
sessment in that county up to some
where near the average? Doubtless
there are few men in the county
who are paying taxes on a so per
cent valuation. If the assessment
were doubled a great hardship would
be worked upon them.
"lf the commission is to lower or
raise the general basis of assessment
in different counties, it should be Civ
en- power to lower or raise the assess
ments of individuals. OF course it
would be impossible for one commits
sion to hear the appeals from tax
payers all over the state when the
assessments of the counties were
raised or lowered If the county
boards would each care
fully consider individual assessments
and see that they are equalized, the
commission would lower or raise the
assessment on county without
working any hardship. That is what
the law contemplates when it gives
the commission such power Unfor-
tunately the equalization boards sell
dom stay in session long enough to
really equalize all assessments III the
county.
Another problem of the tax com
mission is finding basis for arriv-
ing at property values in making
comparisons of the basis of assess
ment in different counties. The only
material available is the census re-
port valuation, which does not in
clude city property or personal prop
erty. In nearly every county the tax
payers claim the census report places
too high value on property