Bismarck daily tribune. [volume] (Bismarck, Dakota [N.D.]) 1881-1916, 1916-03-25

The levy for state purposes is linn
tied by the constitution to mills.
This limit had been exceeded for
years. until 1914, when the state
board of equalization refused to levy
in excess Of the fixed rate. Property
in North Dakota is assessed at a
very low percentage of its actual
value, possibly from Is per cent to
Is per cent. In 1909 it was neces-
sary to first apply a fiat raise to
the assessment of all property in or
der to produce a total assessed valu-
alton that would provide the revenue
required to run the state on the fixed
levy. Again, in 1915, it became nee
essary to apply "fat raise" Of 20
per cent. This accounts largely for
the increases in the assessment of
the different kinds of property. In
1914 the average assessed value per
acre Of land was 1851, which with
the 20 per cent "fat raise" brought
it up to $433 in 1915. The fiat raise
will produce more state tax. just as
shown, but it should not materially
affect the taxes for any other pur-
pose, which is levied in specific
amount in dollars. This amount in
dollars must be raised on whatever
the valuation is, so long as the levy
does not exceed the number of mills
fixed by law, which really would re-
suit in high levy On a low valua-
tim a 1Nur low ;nl,
tion. The rate matters little, the
test of your tax is the amount you
pay in dollars and cents at the treas.
urers office The fact that the to-
tai amount of taxes levied for school
purposes was decreased in the coun-
IT, as compared with 1914, illustrates
nicely that because the state board
raised the valuation it did not follow
that the school tax must be increas-
ed. Or, to explain another way. the
total taxes levied for every purpose
but the state, would have been
increased although the assessed val
uation had been left as in 1914. "7s
In the information covering the as.
sessed valuation for 1914 and 1915.
the percentage of each kind of prop
erty as compared to the total has
been worked out for only the larger
items.
IN the second part of the state
ment is shown the total amounts lev
led as tax for each subdivision of
the government within Burleigh coun-
ty. This shows that with the excep-
ton Of one item-that of state tax
the taxes levied are regulated entire
ly in local manner. For instance,
the levies for county, township,
school district, and city, are fixed by
the boards or commissions being in
charge of each particular subdivision,
or, in other words, the people of the
county are in direct control of about
81 per cent of all taxes paid.
The increase in state tax over 1914
is s6,5T, or 20 per cent.
The increase in county tax over
1914 is $48, 1856, or AZ per cent.
The increase in township tax over
1914 is $6,172, or II per cent.
The increase in city and village
tax over 1914 is 1914, or 4 per cent.
The increase in city special tax
over 1914 is 1863, or 4 per cent.
The only decrease is in the amount
of tax levied for school purposes as
compared to 1914; in this there is a
decrease of $3.50, or AS per cent.
These figures cover the county in
total. 1t may be that in some par
ticular school district the tax is high.
er this year than last-in another
school district it is greatly reduced
but as a total for the county it has
been reduced as shown. This works
out the same for every other subdi.
vision, and the best check on condi.
tons in your subdivision can be had
by asking for statement from the
county treasurer.
The fact that taxes are increasing
need not be viewed with alarm. for
taxes are but the means for proyid.
ing funds to pay for the MANY inn.
proVements that are demanded nv
the people who inhabit the severa,
The fact that taxes are
increased from year to year does
not Indicate that public funds arc
being carelessly handled. or souan.